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Leo Ahrens



Ihnestr. 22
Room 216
14095 Berlin

Office hours

Thursdays, 10-12 am. Please send me an email beforehand.

I am a researcher and doctoral candidate at the Center for International and Comparative Political Economy. In the past I did research at the Horizon 2020 project "Combatting Fiscal Fraud and Empowering Regulators (COFFERS)" at the University of Bamberg.

Teaching in the summer term 2020:

Die Politische Ökonomie der Einkommensumverteilung (B-PS) Blackboard

I research issues surrounding comparative and international political economy. In my dissertation, I analyze how income inequality affects political preference formation on the individual level. Furthermore, I do research on the consequences of international tax cooperation on tax evasion and national tax policy. My research interests also include the welfare state and welfare state politics.

Journal articles

Response to Reuven Avi-Yonah, Steven Dean and Cees Peters (with Thomas Rixen and Lukas Hakelberg), Intertax, 2021, 49(6/7): 564-568.

Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital (with Thomas Rixen and Lukas Hakelberg), Intertax, 2021, 49(6/7): 549-554.

Unfair inequality and the demand for redistribution: Why not inequality is equal, Socio-Economic Review, 2020, doi: 10.1093/ser/mwaa051. Ungated version.

A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells (with Lukas Hakelberg and Thomas Rixen), Regulation & Governance, 2020, doi: 10.1111/rego.12363.

New room to maneuver? National tax policy under increasing financial transparency (with Fabio Bothner, Lukas Hakelberg and Thomas Rixen), Socio-Economic Review, 2020, doi: 10.1093/ser/mwaa007.

The impact of partisanship in the era of retrenchment: Insights from quantitative welfare state research (with Frank Bandau), Journal of European Social Policy, 2020, 30(1): 34–47.

The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS (with Fabio Bothner), New Political Economy, 2020, 25(6): 849–864.

Theorizing the impact of fairness perceptions on the demand for redistribution, Political Research Exchange, 2019, 1(1): 24–40.

Aktienfinanzierung, Arbeitsmarktmobilität und die Spielarten des Kapitalismus: Der mobilisierende Einfluss von Aktienmärkten im Rahmen der VoC-Theorie, Zeitschrift für Vergleichende Politikwissenschaft, 2019, 13(3): 353–374.

Chapters in edited volumes

Capital Taxation and International Cooperation: The Causes and Consequences of the Automatic Exchange of Information (with Fabio Bothner, Lukas Hakelberg und Thomas Rixen), in: Rossel, Lucia, Brigitte Unger and Joras Ferwerda (eds.), Combatting Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS, 2020, Oxford: Oxford University Press

Master IB
Berlin Graduate School for Transnational Studies
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