CURRICULUM VITAE Dr. Simon Loretz

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1 Dr. Simon Loretz Universitätstr. 30 D Bayreuth, Germany Date of birth: October 10 th, 1977 Place of birth: Feldkirch Citizenship: Austrian Maritial status: Single, no children CURRICULUM VITAE Dr. Simon Loretz Positions Current positions 08/2010 now Akademischer Rat, University of Bayreuth 08/2010 now Research Associate, Oxford University Centre for Business Taxation Previous positions 10/ /2010 Research Fellow, Oxford University Centre for Business Taxation 04/ /2006 Research Assistant, University of Innsbruck Civilian Service 10/ /1998 IfS-Sachwalterschaft, Feldkirch Education 04/ /2006 PhD in Economics University of Innsbruck 10/ /2003 Master in International Business and Economics University of Innsbruck 06/1997 A-Level in commercial academy Feldkirch Research Interests Public nance, in particular corporate taxation European integration International trade, in particular multinational rms Applied Econometrics, panel data and spatial econometrics

2 Publications Refereed Journals 2013 What do we know about corporate tax competition, National tax Journal, forthcoming (with Michal P. Devereux) 2012 Corporate Tax Competition between Firms, International Tax and Public Finance, forthcoming (with Padraig J. Moore) 2010 Homogeneous Prot Tax Eects for Heterogeneous Firms, The World Economy, Vol 33, No. 8. (August 2010), pp (with Peter Egger) Corporate Tax Harmonization in the EU, Economic Policy, Issue 63, (July 2010), pp (with Leon Bettendorf, Michael P. Devereux, Albert van der Horst and Ruud de Moij) 2009 Firm-specic Forward-looking Eective Tax Rates, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp (with Peter Egger, Michael Pfaermayr und Hannes Winner) Bilateral Eective Tax Rates and Foreign Direct Investment, International Tax and Public Finance, Vol. 16, No. 6. (December 2009), pp (with Peter Egger, Michael Pfaermayr und Hannes Winner) 2008 Corporate Taxation in the OECD in a Wider Context, Oxford Review of Economic Policy, Vol. 24, pp The Eects of EU Formula Apportionment on Corporate Tax Revenues, Fiscal Studies, Vol. 29, No. 1. (March 2008), pp (with Michael P. Devereux) 2007 Determinants of Bilateral Eective Tax Rates: Empirical Evidence from OECD countries Fiscal Studies Vol. 28, No. 2. (June 2007), pp Book chapters 2011 How would EU corporate tax reform aect US investment in Europe? Tax Policy and the Economy, Volume 26, National Bureau of Economic Research, Inc. (with Michael P. Devereux) 2009 Evidence of Tax Competition: A Review, in M. Aujean and C. Saint-Étienne (ed.) Stratégies scales des états et des entreprises: Souveraineté et concurrence. (with Michael P. Devereux) Non-refereed Journals 2004 Unternehmensbesteuerung, internationale Direktinvestitionen und Steuerreform 2005 in Österreich, Wirtschaftspolitische Blätter 4/2004, pp (with Michael Pfaermayr and Hannes Winner ) Book Review 2005 Sørensen, Peter Birch (ed.), Measuring the Tax Burden on Capital and Labor, in Review of World Economics, Vol. 141, No. 2/2005, pp Working Papers 2012 What do we know about corporate tax competition? Oxford University Centre for Business Taxation Working Paper 12/29. (with Michael P. Devereux)

3 Publications (continued) The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records, Oxford University Centre for Business Taxation Working Paper 12/23. (with Michael P. Devereux and Li Liu) 2011 Evidence for prot shifting with tax sensitive capital stocks, Oxford University Centre for Business Taxation Working Paper 11/16. (with Socrates Mokkas) How would EU corporate tax reform aect US investment in Europe? NBER Working Paper Series No (with Michael P. Devereux) Beer excise taxation and market concentration, mimeo. (with Harald Oberhofer) 2010 Evaluating Neutrality Properties of Corporate Tax Reforms, Oxford University Centre for Business Taxation Working Paper 10/07. (with Michael P. Devereux) 2009 Corporate Taxation and Multinational Activity, Oxford University Centre for Business Taxation Working Paper 09/04. (with Egger, Michael Pfaermayr und Hannes Winner) Miscellaneous 2011 Corporation tax in the United Kingdom, Oxford University Centre for Business Taxation (with Michael P. Devereux) Corporate tax reform in the EU: Weighing the pros and cons, Vox EU (with Leon Bettendorf, Albert van der Horst and Michael P. Devereux) 2009 The economic eects of EU-reforms in corporate income tax systems, Study for the European Commission (with Leon Bettendorf, Albert van der Horst, Ruud de Mooij and Michael P. Devereux) Presentations Conferences and Workshops 2013 When helping the small hurt the middle, 3rd Beeronomics, September, York, United Kingdom. Evidence for Prot Shifting with Tax sensitive Capital Stocks, Annual Meeting of Vereins für Socialpolitik, September, Düsseldorf, Germany. Evidence for Prot Shifting with Tax sensitive Capital Stocks, 69th Congress of the IIPF, August, Taormina, Italien. The elasticity of corporate taxable income: new evidence from UK tax records, Annual Meeting Austrian Economic Association (NOeG), May, Austria What do we know about Corporate Tax Competition?, 68th Congress of the IIPF, August, Dresden, Germany. Taxes and the co-location of intangible and tangible assets Conference on International Business Taxation, July, Glasgow, United Kingdom. Taxes and the co-location of intangible and tangible assets European Tax Policy Forum Conference, 27. April, Brussels, Belgium Beer excise taxation and market concentration, 2nd Beeronomics, September, Freising, Germany.

4 Presentations (continued) Evaluating Neutrality Properties of Corporate Tax reforms, 67th Congress of the IIPF, August, Ann Arbor, USA. Evaluating Neutrality Properties of Corporate Tax reforms, Annual Meeting Austrian Economic Association (NOeG), May, Graz, Austria Homogeneous Prot Tax Eects for Hetergeneous Firms, 66th Congress of the IIPF, August, Uppsala, Sweden. Homogeneous Prot Tax Eects for Hetergeneous Firms, Annual Meeting Austrian Economic Association (NOeG), May, Vienna, Austria Corporate Tax Competition between Firms, 65th Congress of the IIPF, August, Cape Town, South Africa. Corporate Tax Competition between Firms, III Workshop on Fiscal Federalism, June, Barcelona, Spain. Corporate Tax Competition between Firms, Annual Meeting Austrian Economic Association (NOeG), May, Linz, Austria. Corporate Tax Competition between Firms, European Tax Policy Forum Conference, April, London, United Kingdom. Corporate Tax Competition between Firms, 'Taxes and the nancial and legal structure of Firms' Workshop, January, Vienna, Austria What do we know about Corporate Tax Competition?, 101st Annual Conference on Taxation, November Philadelphia, USA. The Condition of Corporate Taxation in the OECD a Wider Context, Oxford University Centre for Business Taxation Summer Conference, June, Oxford, United Kingdom. Increased eciency through consolidation and formula apportionment in the European Union?, European Economic Review Workshop, June, Amsterdam, Netherlands. Increased eciency through consolidation and formula apportionment in the European Union?, Annual Meeting Austrian Economic Association (NOeG), May, Vienna, Austria. Increased eciency through consolidation and formula apportionment in the European Union?, Annual Conference of the Royal Economic Society, Februar, Warwick, United Kingdom. The Eects of EU Formula Apportionment on Corporate Tax Revenues, DIW 'Microsimulation' Workshop, February, Berlin, Germany The Eects of EU Formula Apportionment on Corporate Tax Revenues, 63rd Congress of the IIPF, August, Warwick, United Kingdom. The Eects of EU Formula Apportionment on Corporate Tax Revenues, Oxford University Centre for Business Taxation Summer Conference, June, Oxford, United Kingdom. The Eects of EU Formula Apportionment on Corporate Tax Revenues, II Workshop on Fiscal Federalism, June, Seville, Spain. The Eects of EU Formula Apportionment on Corporate Tax Revenues, European Tax Policy Forum Conference, London, United Kingdom Corporate Taxation and Multinational Activity, 62nd Congress of the IIPF, August, Paphos, Cyprus.

5 Presentations (continued) Corporate Taxation and Multinational Activity, Annual Conference Western Economic Association, July, San Diego, USA. Corporate Taxation and Multinational Activity, ZEW Summerworkshop, May, Mannheim, Germany. Corporate Taxation and Multinational Activity, Annual Meeting Austrian Economic Association (NOeG), May, Vienna, Austria Determinants of Bilateral Eective Tax Rates: Empirical Evidence from OECD Countries, 61st Congress of the IIPF, Jeju, South Korea. Seminars 2013 Research seminar University Salzburg, Austria Research seminar University Hohenheim, Germany Research seminar University Vienna, Austria Research seminar University Bayreuth, Germany. Research seminar Oxford University Centre for Business Taxation, United Kingdom Research seminar University Salzburg, Austria. Internal seminar HM Revenue and Customs, London, United Kingdom Research seminar University Munich, Germany. Research seminar University Innsbruck, Austria Research seminar University Innsbruck, Austria. Refereeing Refereeing activities American Economic Review, Canadian Journal of Economics, CESifo Economic Studies, Die Betriebswirtschaft, Economic Inquiry, Economics Bulletin, European Economic Review, Empirica, Finanzarchiv (4), Fiscal Studies (3), International Tax and Public Finance (9), Journal of Economic Surveys (2), Journal of Economic Integration, Journal of Public Policy, Journal of Public Economics (2), National Tax Journal (2), New Zealand Treasury Working Papers, Open Economies Review, Review of World Economy (2), The World Economy Teaching Experience University of Bayreuth 08/2010 now Lecture and tutorial 'Empirical problems of globalisation' (Empirical public nance, Empirical international trade) Empirical main seminar University of Dresden 11/ /2012 Lecture and tutorial 'Kapitalmobilität'

6 Teaching Experience (continued) University of Innsbruck 04/ /2006 Seminar 'Advanced international trade' Bayreuth, September 2013