Details about Sarah Godar

Access statistics for papers by Sarah Godar.

Last updated 2025-07-16. Update your information in the RePEc Author Service.

Short-id: pgo907

Working Papers

2025

1. Assessing the coverage of the automatic exchange of information under the CRS
   Reports, EU Tax Observatory
2. Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms
   Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research
   Also in Working Papers, HAL (2025)
   Working Papers, EU Tax Observatory (2025)

2023

3. Global Tax Evasion Report 2024
   Working Papers, HAL
   Also in PSE-Ecole d'économie de Paris (Postprint), HAL (2023) View citations (3)
   Reports, EU Tax Observatory (2023) View citations (1)
   PSE Working Papers, HAL (2023) View citations (3)
4. The long way to tax transparency: lessons from the early publishers of country-by-country reports
   Working Papers, EU Tax Observatory
   Also in Working Papers, HAL (2022)
   See also Journal Article The long way to tax transparency: lessons from the early publishers of country-by-country reports, International Tax and Public Finance, Springer (2024) View citations (2) (2024)

2021

5. How Much Multinational Corporations Pay in Taxes and Where: Evidence from their Country-by-Country Reports
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
6. Income tax noncompliance in Germany, 2001-2014
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
   Also in Discussion Papers, Free University Berlin, School of Business & Economics (2021)
7. New Forms of Tax Competition in the European Union: An Empirical Investigation
   Reports, EU Tax Observatory
   Also in Working Papers, HAL (2021) View citations (6)

2020

8. Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
   See also Journal Article Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates, Post-Communist Economies, Taylor & Francis Journals (2021) View citations (1) (2021)

2018

9. Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (4)

2017

10. Shifting priorities in EU tax policies
    IMK Studies, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute

2015

11. The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany
    IMK Working Paper, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute View citations (5)
    See also Journal Article The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany, Revue de l'OFCE, Presses de Sciences-Po (2015) View citations (4) (2015)

2014

12. Progressive tax reform in OECD countries: Perspectives and obstacles
    GLU Working Papers, Global Labour University (GLU)

Journal Articles

2025

1. Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich
   DIW Wochenbericht, 2025, 92, (22), 319-327
2. Die Zuordnungsraten bei den Firmenkonten könnten noch verbessert werden: Interview
   DIW Wochenbericht, 2025, 92, (22), 328-328

2024

3. The long way to tax transparency: lessons from the early publishers of country-by-country reports
   International Tax and Public Finance, 2024, 31, (2), 593-634 View citations (2)
   See also Working Paper The long way to tax transparency: lessons from the early publishers of country-by-country reports, Working Papers (2023) (2023)

2023

4. Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung
   DIW Wochenbericht, 2023, 90, (47), 649-656
5. Offshore-Finanzvermögen: Steuerhinterziehung als Motiv hat an Bedeutung verloren: Interview
   DIW Wochenbericht, 2023, 90, (47), 657-657

2021

6. Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates
   Post-Communist Economies, 2021, 33, (6), 726-750 View citations (1)
   See also Working Paper Corporate Profit Misalignment: Evidence from German Headquarter Companies and Their Foreign Affiliates, Working Papers IES (2020) View citations (1) (2020)
7. Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms
   FinanzArchiv: Public Finance Analysis, 2021, 77, (4), 345-375 View citations (3)

2015

8. Spielräume für eine gerechtere Steuerpolitik in den OECD-Ländern
   WSI-Mitteilungen, 2015, 68, (4), 263-271
9. The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany
   Revue de l'OFCE, 2015, N° 141, (5), 79-117 View citations (4)
   See also Working Paper The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany, IMK Working Paper (2015) View citations (5) (2015)