This article examines the effect of regulatory competition in international arbitration law on the parties' choice of the place of arbitration – in other words, the extent to which countries that revise their arbitration statutes succeed in attracting parties to hold more arbitration...

This thesis consists of three essays examining banks’ tax response. The first essay Tax vs. Regulation Policy and the Location of Financial Sector FDI is co-authored with Prof. Dr. Michael Overesch, Chair of Business Taxation at the University of Cologne and Prof. Dr. Georg Wamser, Chair of...

We use firm-level data to investigate the impact of taxes on the international location of targets in M&A allowing for heterogeneous responses by companies. The statutory tax rate in the target country is found to have a negative impact on the probability of an acquisition in that country. In...