Akademická funkce: Ph.D. Candidate
Odborné zaměření: Taxation, Income distribution, International corporate tax avoidance
Členství: Doktorandi, Katedra evropské ekonomické integrace a hospodářské politiky
Kontakt
Kancelář:
Email: sarah [DOT] godar [AT] hwr-berlin [DOT] de
Telefon:
Konzultační hodiny: po dohodě
Další informace
PhD studium
Školitel: doc. Petr Janský Ph.D.
Rok začátku PhD studia: 2017
Datum rigorózní zkoušky:
Datum státní dr. zkoušky:
Malá obhajoba: Tax avoidance by multinational corporations: An empirical analysis based on firm-level data
Velká obhajoba:
Vědecká práce:
Disertační téma:
Empirical analysis of corporate tax avoidance and tax havens
Disertační teze:
In my dissertation, I empirically analyse company-level data on economic activity of multinational corporations and their use of tax havens with the aim of providing new estimates of the scale of profit shifting and tax revenue losses. Exploring different identification strategies and data sources, I examine which tax havens are most important for Germany-based companies and which countries are likely to be most affected by profit shifting of German but also of other multinational corporations.
Volitelné předměty (absolvované):
Životopis
Člen organizací
Berlin Institute for International Political Economy (IPE)
Vzdělání
Since 2017: Ph.D. candidate, Institute of Economic Studies, Charles University, Prague; Economics
2012-2014: Berlin School of Economics and Law, Germany
Master’s Degree in International Economics (M.A.)
2006-2011: University of Potsdam, Germany
Bachelor’s Degree in Economics and Sociology (B.Sc.)
2008: Università di Bologna, Italy
Erasmus semester
Odborná praxe
Since 2021: Researcher at the EU Tax Observatory
2017-2021: Research Assistant at Berlin School of Economics and Law (supported by the Berlin Equal Opportunity Program BCP)
2017: Coordinator of Tax Justice Network Germany (Netzwerk Steuergerechtigkeit)
2015-2017: Research Assistant for the study programme “M.A. Tax Policy and Tax Administration” at Berlin School of Economics and Law
Nabídka témat závěrečných prací
Bakalářské práce
Corporate tax avoidance, offshore wealth, tax havens
Ke stažení
Tax avoidance by multinational corporations An empirical analysis based on firm-level data
