Sarah Godar M.A.


Position: Ph.D. Candidate
Field of interest: Taxation, Income distribution, International corporate tax avoidance, offshore wealth
Membership: European Economic Integration and Economic Policy, PhD Candidates


Email: sarah [DOT] godar [AT] hwr-berlin [DOT] de
Available: by appointment

More information

PhD study

Tutor: doc. Petr Janský Ph.D.

Studying from: 2017
PhDr examination:
Final exam:
Dissertation Proposal defence: Tax avoidance by multinational corporations: An empirical analysis based on firm-level data
Dissertation defence:

Current work:

Dissertation topic:
Empirical analysis of corporate tax avoidance and tax havens

Disertation abstract:
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.

Optional courses:


Organisation Memberships

Berlin Institute for International Political Economy (IPE)


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

Job history

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

Topics for supervision

Bachelor theses

Corporate tax avoidance, offshore wealth, tax havens


Tax avoidance by multinational corporations An empirical analysis based on firm-level data




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