Dr. Maximilian Todtenhaupt is junior research associate at ZEW. He works in close cooperation with the Research Department “Corporate Taxation and Public Finance”.
Maximilian Todtenhaupt is an assistant professor at the Norwegian School of Economics (NHH) and a Research Affiliate at CESifo. He obtained his PhD from the University of Mannheim in 2018.
His work focuses on the analysis of tax incentives for business activity as well as on international tax competition for mobile capital and the effect of taxation on corporate innovation and growth. He also studies the effect of capital income taxation on investment around the world. Maximilian Todtenhaupt is part of the Norwegian Centre for Taxation (NoCeT).
Selected Publications
Articles in Refereed Journals
Heinemann, Friedrich, Eckhard Janeba and Maximilian Todtenhaupt (2022), Incumbency and Expectations of Fiscal Rule Compliance: Evidence from Surveys of German Policy Makers, European Journal of Political Economy 72, 102093. Download
Schwab, Thomas and Maximilian Todtenhaupt (2021), Thinking outside the box: The cross-border effect of tax cuts on R&D, Journal of Public Economics 204, 104536. Download
Bodo, Knoll, Nadine Riedel, Thomas Schwab, Maximilian Todtenhaupt and Johannes Voget (2021), Cross-Border Effects of R&D Tax Incentives, Research Policy. Download
Todtenhaupt, Maximilian and Johannes Voget (2021), International Taxation and Productivity Effects of M&As, Journal of International Economics 131, 103438. Download
Todtenhaupt, Maximilian, Johannes Voget, Lars P. Feld, Martin Ruf and Ulrich Schreiber (2020), Taxing Away M&A: Capital Gains Taxation and Acquisition Activity, European Economic Review 128, 103505. Download
Janeba, Eckhard and Maximilian Todtenhaupt (2018), Fiscal Competition and Public Debt, Journal of Public Economics 168, 47-61. Download
Discussion and Working Papers
Todtenhaupt, Maximilian and Johannes Voget (2017), International Taxation and Productivity Effects of M&As, ZEW Discussion Paper No. 17-014, Mannheim. Download
Schwab, Thomas and Maximilian Todtenhaupt (2016), Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms, ZEW Discussion Paper No. 16-073, Mannheim. Download
Schwab, Thomas and Maximilian Todtenhaupt (2016), Spillover from the Haven: Cross-border Externalities of Patent Box Regimes Within Multinational Firms, WU International Taxation Research Paper Series No. 2016-07. Download
Janeba, Eckhard and Maximilian Todtenhaupt (2016), Fiscal Competition and Public Debt, CESifo Working Paper No. 6155. Download
Janeba, Eckhard and Maximilian Todtenhaupt (2016), Fiscal Competition and Public Debt, ZEW Discussion Paper No. 16-013, Mannheim. Download
Feld, Lars, Martin Ruf, Ulrich Schreiber, Maximilian Todtenhaupt and Johannes Voget (2016), Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity, ZEW Discussion Paper No. 16-007, Mannheim. Download
Expertises
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Peter Buchmann, Theresa Bührle, Elisa Casi, Verena Dutt, Leonie Fischer, Christoph Harendt, Marcel Olbert, Olena Pfeiffer, Thomas Schwab, Daniela Steinbrenner, Kathrin Stutzenberger, Maximilian Todtenhaupt, Heiko Vay and Ann-Catherin Werner (2018), Effective Tax Levels Using the Devereux/Griffith Methodology - Update 2017, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2017, Mannheim. Download
Spengel, Christoph, Frank Schmidt, Jost Henrich Heckemeyer, Katharina Nicolay, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Verena Dutt, Maria Theresia Evers, Christoph Harendt, Oliver Klar, Hannah Nusser, Marcel Olbert, Olena Pfeiffer, Daniela Steinbrenner, Frank Streif and Maximilian Todtenhaupt (2017), Effective Tax Levels Using the Devereux/Griffith Methodology: Final Report 2016, Project for the EU Commission TAXUD/2013/CC/120 Final Report 2016, Mannheim. Download
Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Julia Braun, Olena Pfeiffer, Maria Theresia Evers, Christoph Harendt, Frank Streif, Maximilian Todtenhaupt and Manuel Halter (2016), Effective Tax Levels using the Devereux/Griffith Methodology - Update 2015, Project for the EU Commission TAXUD/2013/CC/120 Intermediate Report 2015, Mannheim. Download
Spengel, Christoph, Dieter Endres, Katharina Nicolay, Jost Henrich Heckemeyer, Alexandra Bartholmeß, Rainer Bräutigam, Olena Pfeiffer, Lisa Evers, Maria Theresia Evers, Manuel Halter, Christoph Harendt, Katharina Richter, Frank Streif and Maximilian Todtenhaupt (2014), Effective Tax Levels Using the Devereux/Griffith Methodology, EU Kommission, Mannheim. Download
Research Reports
- M&A-Report
Projects
Finished Projects
- Project Duration 01.02.2018 - 31.01.2020BAK Taxation Index 2018/2019
- Project Duration 01.09.2017 - 31.08.2018Research Support of the Independent Advisory Board of the German Stability Council 2018
- Project Duration 01.08.2017 - 31.10.2018Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2017
- Project Duration 01.03.2017 - 31.08.2018US Tax Reform Proposals - Implications and Evaluation
- Project Duration 01.09.2016 - 31.08.2017Research support of the independent advisory board of the German stability council
- Project Duration 25.06.2016 - 24.06.2017Effective Levels of Company Taxation within an Enlarged European Union and Related Supporting Services, Update 2016
- Project Duration 01.03.2016 - 31.01.2018BAK Taxation Index 2016/2017
- Project Duration 25.06.2015 - 24.06.2016Provision of effective tax rates in the context of an enlarged European Union, Update 2015
- Project Duration 01.01.2015 - 31.12.2016Empirical Evidence for the Effect of Taxation on National and International Mergers & Acquisitions
- Project Duration 01.03.2014 - 31.01.2016BAK Taxation Index 2014/2015
- Project Duration 01.08.2013 - 31.05.2015Effective Levels of Company Taxation Within an Enlarged European Union and Related Supporting Services
More Information
Teaching Activities and Stand-in Professors
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HS 2017:
Seminar
"TAX620 Empirical Reserach in Taxation",
University of Mannheim, Germany
more information -
HS 2016:
Seminar
"TAX620 Empirical Reserach in Taxation",
University of Mannheim, Germany
more information
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HS 2017:
Seminar
"TAX620 Empirical Reserach in Taxation",
Research Stays
- 08. – 09.2017 University of Toronto, Canada
-
09.
–
10.2017
University of Kentucky, Lexington, United States of America (USA)
University of Kentucky - 06. – 06.2016 Vienna University of Economics and Business, Austria
Organisation of Academic Conferences and Workshops
-
Dr. Maximilian Todtenhaupt,
Summer School on Taxation and R&D,
Mannheim, Germany, 2017 -
Dr. Maximilian Todtenhaupt,
Conference,
2016 ZEW Public Finance Conference - Fiscal Equalisation in Europe,
ZEW, Mannheim, Germany, 2016
-
Dr. Maximilian Todtenhaupt,
Summer School on Taxation and R&D,
Referee-Reports for Scientific Journals, Public Trusts etc.
- 06.2017: Zeitschrift "Economic Systems"
- 09.2016: Zeitschrift "European Economic Review"
Lectures
-
2018:
Fiscal Competition and Public Debt,
Invited Seminar,
LMU, München, Deutschland -
2018:
Fiscal Competition and Public Debt,
1st CESifo EconPol Europe PhD Workshop,
ifo Institut, München, Deutschland
more information -
2018:
Taxing Away M&A: Capital Gains Taxation and Acquisition Activity,
Invited Seminar,
Erasmus University Rotterdam, Niederlande -
2018:
Fiscal Competition and Public Debt,
Invited Seminar,
University of Barcelona, IEB, Spanien -
2018:
Capital Gains Taxation and Funding for Start-Ups,
Invited Seminar,
University of Münster, Deutschland -
2018:
Capital Gains Taxation and Funding for Start-Ups,
2018 ZEW Public Finance Conference,
Mannheim ZEW, Deutschland
more information -
2018:
Taxing Away M&A: Capital Gains Taxation and Acquisition Activity,
80. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft (VHB),
Otto-von-Guericke Universität, Magdeburg, Deutschland
more information -
2018:
International Taxation and Productivity Effects of M&As,
CESifo Summer Institute,
Venice International University, Venedig, Italien -
2018:
Capital Gains Taxation and Funding for Start-Ups,
8th Conference on Current Research in Taxation,
University of Münster, Deutschland
more information -
2018:
Fiscal Competition and Public Debt,
Workshop „Europäische Wirtschaft stärken – Forschungsergebnisse aus dem Leibniz-Forschungsverbund Krisen einer globalisierten Welt“,
Berlin, BMWi, Deutschland
more information -
2018:
Capital Gains Taxation and Funding for Start-Ups,
4th Berlin-Vallendar Conference on Tax Research,
WHU Vallendar, Deutschland
more information -
2018:
International Taxation and Productivity Effects of M&As,
IIPF Annual Congress 2018,
Venice International University, Venedig, Finnland
more information -
2017:
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms,
7th ZEW/MaCCI Conference on the Economics of Innovation and Patenting,
Mannheim, Deutschland -
2017:
International Taxation and Productivity Effects of M&As,
2017 ZEW Public Finance Conference: Public Finance and Development (2503),
Mannheim, Deutschland -
2017:
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms,
7th Conference on Current Research in Taxation,
Wirtschaftsuniversität Wien, Österreich -
2017:
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms,
Martin School Seminar,
University of Kentucky, Vereinigte Staaten von Amerika (USA)
more information -
2017:
Fiscal Competition and Public Debt,
Greer Seminar,
University of Tennessee, Knoxville, Vereinigte Staaten von Amerika (USA)
more information -
2017:
Fiscal Competition and Public Debt,
Faculty Seminar,
University of Louisville, Vereinigte Staaten von Amerika (USA)
more information -
2017:
Fiscal Competition and Public Debt,
Faculty Seminar,
University of Cincinnati, Vereinigte Staaten von Amerika (USA)
more information -
2017:
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms,
110th Annual Conference on Taxation,
Philadelphia, Vereinigte Staaten von Amerika (USA)
more information -
2017:
International Taxation and Productivity Effects of M&As,
10th Norwegian-German Seminar on Public Economics,
ifo München, Deutschland
more information -
2017:
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms,
16th Journées Louis-André Gérard-Varet,
Aix-en-Provence, Frankreich
more information -
2017:
International Taxation and Productivity Effects of M&As,
Workshop on Business Taxation, Pre-Launch Meeting of the econpol Network,
Brüssel, Belgien
more information -
2016:
Spillovers from the Haven: Externalities of Patent Boxes,
3rd Annual MaTax Conference,
Mannheim, ZEW, Deutschland
more information -
2016:
Fiscal Competition and Public Debt,
NTA Annual Conference on Taxation,
Baltimore, Vereinigte Staaten von Amerika (USA)
more information -
2016:
Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity,
Annual Meeting of the Royal Economic Society,
Brighton, Vereinigtes Königreich
more information -
2016:
An Analysis of VAT Exemption Thresholds Around the World,
Annual Meeting of the European Public Choice Society,
Freiburg, Deutschland
more information -
2016:
Fiscal Competition and Public Debt,
72nd Annual Congress of the International Institute of Public Finance (IIPF),
Lake Tahoe, Vereinigte Staaten von Amerika (USA)
more information -
2016:
Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity,
Oxford University Centre for Business Taxation Doctoral Meeting,
Oxford, Vereinigtes Königreich
more information -
2016:
Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity,
6th Workshop on Current Research in Taxation,
Bonn, Deutschland
more information -
2015:
Fiscal Competition and Public Debt,
9th Norwegian-German Seminar on Public Economics,
ifo München, Deutschland
more information -
2015:
Fiscal Competition and Public Debt,
6th Halle Colloquy on Local Public Economics,
Halle, Deutschland -
2015:
Fiscal Competition and Public Debt,
9th Workshop on Political Economy,
ifo Dresden, Deutschland -
2014:
Asymmetries in Consolidation Preferences and Tax Competition,
IIPF Doctoral School 2014,
Oxford, UK, Vereinigtes Königreich
-
2018:
Fiscal Competition and Public Debt,
Department
Function
Junior Research Associate
Memberships
- 2018 - until now: International Institute of Public Finance (IIPF), Munich, Germany
- 2016 - until now: National Tax Association (NTA), Washington D.C., United States of America (USA)
- 2016 - until now: Royal Economic Society, St. Andrews, United Kingdom
- 2016 - until now: European Finance Association (EFA), Brussels, Belgium
- 2016 - 2016: International Institute of Public Finance (IIPF), Munich, Germany
- 2016 - until now: German Economic Association (Verein für Socialpolitik), Berlin, Germany
