Prof. Dr. Nadine Riedel


Prof. Dr. Nadine Riedel
GD 03/347
Tel.+49 (0) 234-32-28336

Sprechstunde nach Vereinbarung

Ruhr Universität Bochum
Universitätstraße 150
44801 Bochum
Gebäude GD, Raum 03/347

Curriculum Vitae

Nadine Riedel studied Economics and German Language & Literature at the University of Regensburg and the Trinity College Dublin. In 2008, she received a Ph.D. in Economics from the University of Munich for her thesis on corporate taxation of multinational firms. Prior to joining the University of Bochum, she held teaching and research positions at the University of Oxford and the University of Munich. From 2010 to 2014, she was a Professor of Public Economics at the University of Hohenheim. Her current research interests comprise international tax competition, taxation in developing countries and
the empirical assessment of corporate tax effects on firm behavior. She is a member of the scientific advisory boards of the German Federal Ministry of Finance, the ZEW Mannheim, the RWI Essen and the IAW Tübingen.


Publikationen in referierten Journals

The Elasticity of Corporate Taxable Income—Evidence from South Africa, Economics Letters, forthcoming (joint with Collen Lediga and Kristina Strohmaier)

Overearning - Revisited, Journal of Economic Psychology, forthcoming (joint with Robert Stüber)

"Quantifying International Tax Avoidance: A Review of the Academic Literature", Review of Economics, forthcoming

"He’s a chip off the old block – The persistence of occupational choices across generations", LABOUR: Review of Labour Economics and Indusrtial Relations, forthcoming (joint with Bodo Knoll and Eva Schlenker)

Corporate Taxation and the Quality of Research and Development, 2014, International Tax and Public Finance 21: 694-719 (joint with Christof Ernst and Katharina Richter)

Business Taxes and the Electoral Cycle, 2014, Journal of Public Economics, 115: 48-61 (joint with Dirk Foremny)

Assessing the Localization Pattern of German Manufacturing and Service Industries, 2014, Regional Studies 48(5), 823-843 (joint with Hyun-Ju Koh)

There's No Place like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries, 2014, Journal of Economics and Management Strategy, 23 (2), pp. 369-395 (joint with Matthias Dischinger and Bodo Knoll)

On Adverse Selection into Public Civil Service, 2013, CESifo Economic Studies 59 (1): 34-71 (joint with Tobias Böhm)

Multinational Firms Mitigate Tax Competition, 2013, Economics Letters, 118, pp. 404–406 (joint with Johannes Becker)

The Role of Headquarters in Multinational Profit Shifting Strategies, 2013, International Tax and Public Finance, 21 (2), pp. 248-271 (joint with Matthias Dischinger and Bodo Knoll)

Asymmetric Obligations, 2013, Journal of Economic Psychology, 35, pp. 67-80 (joint with Hannah Schildberg-Hörisch)

Do Governments Tax Agglomeration Rents?, 2013, Journal of Urban Economics, 75, pp. 92-106 (joint with Hyun-Ju Koh and Tobias Böhm)

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals, 2013, Journal of Public Economics, 97 (1), pp. 95-107 (joint with Dhammika Dharmapala)

Corporate Taxation and the Location of Patents within Multinational Firms, 2012, Journal of International Economics, 88(1), pp. 176–185 (joint with Tom Karkinsky)

Corporate Tax Effects on the Quality and Quantity of FDI, 2012, European Economic Review, 56(8), pp. 1495–1511 (joint with Johannes Becker and Clemens Fuest)

Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals, 2012, European Economic Review, 56(3), pp. 436–450 (joint with Johannes Becker)

International Debt Shifting and Multinational Firms in Developing Countries, 2011, Economics Letters, 113 (2), p. 135-138 (joint with Clemens Fuest and Shafik Hebous)

Strategic Consolidation under Formula Apportionment, 2011, National Tax Journal, 64 (2), p. 225-254 (joint with Thiess Büttner and Marco Runkel)

Corporate Taxes and the Location of Intangible Assets within Multinational Firms, 2011, Journal of Public Economics, 95 (7-8), p. 691-707 (joint with Matthias Dischinger)

Taxing Multinationals under Union Wage Bargaining, 2011, International Tax and Public Finance, 18 (4), p. 399-421

The Downside of Formula Apportionment - Evidence on Factor Demand Distortions, 2010, International Tax and Public Finance, 17(3), p. 236-258

Verschärfen multinationale Unternehmen den Steuerwettbewerb, 2009, Jahrbuch für Wirtschaftswissenschaften, 60 (1), p. 57–68 (joint with Johannes Becker)

Company Taxation with a Water's Edge, 2007, Journal of Public Economics, 91, p. 1533-1554 (joint with Marco Runkel)

Sonstige Publikationen

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries, Bulletin for International Taxation 72(12) (joint with Richard Collier)

Comment on J. Becker & J. Englisch, 2018, 'Taxing Where Value is Created: What's "User Involvement" Got to Do with It?, 2018, Intertax 47(2)

"Transfer Pricing Regimes for Developing Countries", 2018, Bulletin for International Taxation, 72(4/5) (joint with Patricia Hofmann)

The Increasing Importance of Transfer Pricing Regulations - A Worldwide Overview, Intertax , forthcoming (joint with T. Lohse and C. Spengel )

Do Corruption and Taxation Affect Corporate Investment in Developing Countries?, 2013, Fuest, C. and G. Zodrow (2013), Critical Issues in Taxation and Development, MIT Press (joint with Clemens Fuest and Giorgia Maffini)

International Profit Shifting and Multinational Firms in Developing Economies, 2013, Fuest, C. and G. Zodrow (2013), Critical Issues in Taxation and Development, MIT Press (joint with Clemens Fuest and Shafik Hebous)

Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting, 2011, in: Reuter, P. (editor): Draining Development? The Sources, Consequences and Control of Flows of Illicit Funds from Developing Countries, The World Bank, Conference Volume 66815 (joint with Clemens Fuest)

Tax Evasion, Tax Avoidance and Tax Expenditures in Developing Countries: A Review of the Literature, 2009, prepared for the UK Department for International Development (DFID) (joint with Clemens Fuest)

Essays on the Taxation of Multinational Firms, 2008, PhD thesis, University of Munich

Transfer Pricing Laws, CESifo DICE Report, December 2014 (joint with Bodo Knoll)

Quantifying International Tax Avoidance: A review of the Academic Literature, prepared for the European Tax Policy Forum

Working Papers

Local Fiscal Policies and their Impact on the Number and Spatial Distribution of New Firms (joint with Martin Simmler and Christian Wittrock)

Do Political Parties Matter? - Evidence from German Municipalities (joint with Martin Simmler and Christian Wittrock)

The Elasticity of Corporate Taxable Income - Evidence from South Africa (joint with Collen Lediga and Kristina Strohmaier)

Combatting Tax Evasion: Evidence from Comparing Commercial and Business Tax Registry (joint with Collen Lediga and Kristina Strohmaier)

Taxation and the Allocation of Risk inside the Multinational Firm (joint with Johannes Becker and Niels Johannesen)

Corporate Taxes, Patent Shifting and Anti-Avoidance Rules: Empirical Evidence (joint with Martina Baumann, Tobias Böhm and Bodo Knoll)

"Don't Worry! Be Productive?" (joint with Robert Stüber) Online Appendix

"The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates" (joint with Valeria Merlo and Georg Wamser)

"Large and Influental: Firm Size and Governments' Corporate Tax Rate Choice" (joint with Martin Simmler)

"Do Transfer Pricing Laws Limit International Income Shifting? Evidence From Europe" (joint with Theresa Lohse and Patricia Hofmann)

"How Does Corruption in Developing Countries Affect Corporate Investment and Tax Compliance?" (joint with Clemens Fuest and Giorgia Maffini)

"The Role of Tax in Choice of Location of Intellectual Property" (joint with Michael Walpole)  

Referee für

American Economic Journal: Economic Policy
Applied Economics
Canadian Journal of Economics
Danish Council for Independen Research | Social Sciences
Deutsche Forschungsgemeinschaft
Economic and Social Research Council (UK)
Economic Bulletin
Economic Journal
Economics of Governance
Energy Economics
European Economic Review
Fiscal Studies
German Economic Review
International Tax and Public Finance
Journal of Economic Behaviour and Organization
Journal of Economic Geography
Journal of Public Economics
Journal of Public Economic Theory
Journal of Urban Economics
National Tax Journal
Public Choice
Regional Science and Urban Economics
Review of International Economics
Schmalenbach Business Review