Sarah Godar

Sarah Godar ist wissenschaftliche Mitarbeiterin am EU Tax Observatory und am DIW Berlin. Sie promovierte am Institute of Economic Studies der Charles University in Prag zum Thema: Tax avoidance by multinational corporations: An empirical analysis based on firm-level data [PDF].

Von 2017 bis 2021 war sie wissenschaftliche Mitarbeiterin am Fachbereich Wirtschaftswissenschaften der HWR Berlin, gefördert durch das Berliner Chancengleichheitsprogramm (BCP).

Zu ihren früheren Tätigkeiten zählten die Koordination des Netzwerks Steuergerechtigkeit sowie wissenschaftliche Mitarbeit für den Masterstudiengang Tax Policy and Tax Administration an der HWR Berlin.

Sie studierte Ökonomie und Soziologie an der Universität Potsdam und schloss ihr Masterstudium in International Economics an der HWR Berlin ab. Ihre Forschungsinteressen sind Steuerpolitik, internationale Steuervermeidung und Offshore-Vermögen.

Aktuelle Projekte

Ducept, J. & Godar, S.: Declining effective tax rates of multinationals: The hidden role of tax base reforms.

While the statutory corporate income tax rate in the European Union remained relatively constant over the last years, the effective tax rate on multinational corporations is on a continued downward trend. In this paper, we argue that tax competition for profits and investments is increasingly driven by tax base reforms. Building a novel database of tax reforms in the European Union, we document the growing trend of adopting tax base narrowing measures. Combining this with the financial accounts of affiliates of multinational enterprises in the European Union, we find indication that tax base-narrowing measures have been more intensive than base-broadening reforms on average.

Faye, S., Godar, S., Zucman, G.: Global Offshore Wealth, 2001-2022.

We construct homogeneous time series of global household offshore wealth covering the 2001–2022 period, during which major international efforts were implemented to curb offshore tax evasion. We find that (i) global offshore wealth remained broadly stable a fraction of global GDP, the equivalent of around 10% of world GDP, (ii) the location of offshore wealth changed markedly, with a decline in the share held in Switzerland and rise of Asian havens (iii) a growing fraction comes from developing countries.

Publikationen in referierten Fachzeitschriften

Godar, S., Aliprandi, G., Faccio, T., Janský, P., Toledo Ruiz, K. (2024). The long way to tax transparency: lessons from the early publishers of country-by-country reports. Int Tax Public Finance 31, 593–634 [link]
Godar, S. (2021). Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms. FinanzArchiv 77(4): 345-375. [link]
Godar, S., P. Janský (2020). Corporate profit misalignment. Evidence from German headquarter companies and their foreign affiliates. Post-Communist Economies 30(6): 726-750. [link]

Policy Reports und Diskussionsbeiträge

Alstadsæter, A., Godar, S., Nicolaides, P., Zucman, G. (2024). Global Tax Evasion Report 2024. EU Tax Observatory. [PDF]
Flamant, E., Godar, S., Richard, G. (2021). New Forms of Tax Competition in the European Union: an Empirical Investigation. EU Tax Observatory Report No. 3, Nov 2021. [PDF]
Godar, S. (2018). The way forward: Taxing multinationals in the EU. Paper prepared for the 24th Conference on Alternative Economic Policy in Europe, Euro Memo Group. [PDF]
Godar, S. (2017). Sind wir nicht alle ein bisschen offshore? Der Schattenfinanzindex wirft Licht auf das internationale Geschäft mit der Geheimhaltung. Kurswechsel 4/2017:36-42. [PDF]
Godar, S., A. Truger (2017). Shifting priorities in EU tax Policies. A stock-taking exercise over three decades. IMK Study No. 55, May 2017, Hans-Böckler-Stiftung, Düsseldorf. [PDF]
Godar, S., A. Truger (2016). Die Rückkehr der progressiven Steuerpolitik? Steuerpolitische Trends in der EU seit der Krise. Gute Gesellschaft - soziale Demokratie #2017plus, Bonn: Friedrich-Ebert-Stiftung. [PDF]