Sarah Godar

Sarah Godar is a researcher at the EU Tax Observatory. She holds a Ph.D. from the Institute of Economic Studies, Charles University in Prague. The title of her thesis is: Tax avoidance by multinational corporations: An empirical analysis based on firm-level data [PDF].

From 2017-2021, she was a research associate at the Department of Business and Economics at the Berlin School of Economics and Law (BSEL), supported by the Berlin Equal Opportunity Program (BCP).

Other previous activities include the coordination of the tax justice network Germany (“Netzwerk Steuergerechtigkeit”), and employment as a research associate for the Master's Programme Tax Policy and Tax Administration at BSEL.

She studied Economics and Sociology at the University of Potsdam and graduated in International Economics (M.A.) at the Berlin School of Economics and Law. Her research interests include tax policy, tax avoidance and income distribution.

Publications

• Godar, S., Aliprandi, G., Faccio, T., Janský, P. (2022). The long way to tax transparency: lessons from the early publishers of country-by-country reports. EU Tax Observatory Working Paper No. 10, Dec 2022.
• Godar, S. (2021). Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms. FinanzArchiv 77(4): 345-375.
• 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.
• Fauser, H. Godar, S. (2021). Income tax noncompliance in Germany, 2001-2014. Working Papers IES 2021/36. Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
• Godar, S., P. Janský (2020). Corporate profit misalignment. Evidence from German headquarter companies and their foreign affiliates. Post-Communist Economies 30(6): 726-750. 
• 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.
• 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.
• 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.
• 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.
• Fauser, H., S. Godar (2016). Offshore wealth reconsidered. The development of offshore wealth in the face of increasing international financial transparency. Report prepared for the Greens/EFA Group - European Parliament.
• Godar, S., C. Paetz, A. Truger (2014). Progressive tax reform in OECD countries: Opportunities and obstacles. International Journal of Labour Research 6(1): 95-111.