Michael Overesch

2.7k total citations
64 papers, 1.6k citations indexed

About

Michael Overesch is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Michael Overesch has authored 64 papers receiving a total of 1.6k indexed citations (citations by other indexed papers that have themselves been cited), including 61 papers in Accounting, 46 papers in Economics and Econometrics and 9 papers in Strategy and Management. Recurrent topics in Michael Overesch's work include Corporate Taxation and Avoidance (61 papers), Taxation and Compliance Studies (25 papers) and Corporate Finance and Governance (25 papers). Michael Overesch is often cited by papers focused on Corporate Taxation and Avoidance (61 papers), Taxation and Compliance Studies (25 papers) and Corporate Finance and Governance (25 papers). Michael Overesch collaborates with scholars based in Germany, Switzerland and Austria. Michael Overesch's co-authors include Georg Wamser, Jost H. Heckemeyer, Thiess Buettner, Ulrich Schreiber, Johannes Rincke, Lars P. Feld, Daniel D. Dressler, Friedrich Heinemann, Thiess Büttner and Robert Schwager and has published in prestigious journals such as Journal of Banking & Finance, Journal of Public Economics and Contemporary Accounting Research.

In The Last Decade

Michael Overesch

62 papers receiving 1.4k citations

Peers

Michael Overesch

ACCOU

EE

SM

PSIR

FINAN

Georg Wamser Germany

Harry Grubert United States

Søren Bo Nielsen Denmark

Martin Jacob Germany

Paolo M. Panteghini Italy

Angela K. Gore United States

Kaye J. Newberry United States

Marko Koethenbuerger Switzerland

John Gallemore United States

Donald R. Deere United States

Georg Wamser Germany

Michael Overesch

988 ×0.7

ACCOU

892 ×0.8

EE

172 ×0.9

SM

76 ×0.4

PSIR

76 ×0.9

FINAN

Citations per year, relative to Michael Overesch Michael Overesch (= 1×) peers Georg Wamser

Countries citing papers authored by Michael Overesch

Since Specialization

Citations

This map shows the geographic impact of Michael Overesch's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Michael Overesch with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Michael Overesch more than expected).

Fields of papers citing papers by Michael Overesch

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Michael Overesch. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Michael Overesch. The network helps show where Michael Overesch may publish in the future.

Co-authorship network of co-authors of Michael Overesch

This figure shows the co-authorship network connecting the top 25 collaborators of Michael Overesch. A scholar is included among the top collaborators of Michael Overesch based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Michael Overesch. Michael Overesch is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Overesch, Michael, et al.. (2025). The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions—Evidence from Cross-Border M&As. Journal of the American Taxation Association. 1–29.

2.

Overesch, Michael, et al.. (2022). Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing. SSRN Electronic Journal. 2 indexed citations

3.

Overesch, Michael, et al.. (2021). The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&As. SSRN Electronic Journal. 4 indexed citations

4.

Overesch, Michael, et al.. (2021). The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&Amp;As. SSRN Electronic Journal. 2 indexed citations

5.

Overesch, Michael, et al.. (2021). Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market. National Tax Journal. 74(1). 75–106. 2 indexed citations

6.

Overesch, Michael, et al.. (2020). DO U.S. FIRMS AVOID MORE TAXES THAN THEIR EUROPEAN PEERS? ON FIRM CHARACTERISTICS AND TAX LEGISLATION AS DETERMINANTS OF TAX DIFFERENTIALS. National Tax Journal. 73(2). 361–400. 3 indexed citations

7.

Overesch, Michael, et al.. (2016). Profit shifting and tax response of multinational banks. Journal of Banking & Finance. 68. 57–68. 48 indexed citations

8.

Overesch, Michael, et al.. (2015). Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance. SSRN Electronic Journal. 4 indexed citations

9.

Overesch, Michael, et al.. (2015). Tax vs. Regulation Policy and the Location of Financial Sector FDI. SSRN Electronic Journal. 2 indexed citations

10.

Buettner, Thiess, Michael Overesch, & Georg Wamser. (2014). Anti Profit-Shifting Rules and Foreign Direct Investment. International Tax and Public Finance. 25(3). 553–580. 21 indexed citations

11.

Heckemeyer, Jost H. & Michael Overesch. (2013). Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels. SSRN Electronic Journal. 76 indexed citations

12.

Overesch, Michael & Georg Wamser. (2013). Bilateral internal debt financing and tax planning of multinational firms. Review of Quantitative Finance and Accounting. 42(2). 191–209. 24 indexed citations

13.

Overesch, Michael & Johannes Rincke. (2011). What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks*. Scandinavian Journal of Economics. 113(3). 579–602. 80 indexed citations

14.

Schreiber, Ulrich & Michael Overesch. (2010). Asset Specificity, International Profit Shifting, and Investment Decisions. MADOC (University of Mannheim). 10 indexed citations

15.

Büttner, Thiess, Michael Overesch, Ulrich Schreiber, & Georg Wamser. (2008). The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions. SSRN Electronic Journal. 12 indexed citations

16.

Buettner, Thiess, Michael Overesch, Ulrich Schreiber, & Georg Wamser. (2006). Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals. SSRN Electronic Journal. 9 indexed citations

17.

Buettner, Thiess, Michael Overesch, Ulrich Schreiber, & Georg Wamser. (2006). Taxation and Capital Structure Choice - Evidence from a Panel of German Multinationals. SSRN Electronic Journal. 47 indexed citations

18.

Buettner, Thiess, Michael Overesch, Ulrich Schreiber, & Georg Wamser. (2006). The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions. SSRN Electronic Journal. 41 indexed citations

19.

Schreiber, Ulrich & Michael Overesch. (2005). Effektive Steuerbelastung der Unternehmen und Steuerpolitik. RePEc: Research Papers in Economics. 2 indexed citations

20.

Overesch, Michael. (2005). The Effective Tax Burden of Companies in Europe. CESifo DICE report. 3(4). 56–63. 16 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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