Sarah Godar

Sarah Godar

Research Associate of the

Macroeconomics Department

Contact

+49 30 89789 - 457
Research Topics and Working Areas
  • Tax avoidance by multinational enterprises
  • Internationaler Steuerwettbewerb
  • Offshore financial wealth
Sarah Godar is researcher at the Macroeconomics department at DIW and part of the research team of the EU Tax Observatory. She holds a Ph.D. from the Institute of Economic Studies, Charles University in Prague. Her research focuses on international tax avoidance, tax competition and offshore wealth.

Publications

EU Tax Observatory

Global Tax Evasion Report 2024

2023 | Annette Alstadsæter, Sarah Godar, Panayiotis Nicolaides, Gabriel Zucman
Diskussionspapiere 2117 / 2025

Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms

2025| Jules Ducept, Sarah Godar
DIW Wochenbericht 47 / 2023

Offshore-Finanzvermögen: Steuerhinterziehung als Motiv hat an Bedeutung verloren: Interview

2023| Sarah Godar, Erich Wittenberg
DIW Wochenbericht 47 / 2023

Offshore-Finanzvermögen seit 20 Jahren nahezu unverändert bei zehn Prozent der globalen Wirtschaftsleistung

2023| Souleymane Faye, Sarah Godar, Gabriel Zucman
Refereed essays Web of Science

The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports

In: International Tax and Public Finance 31 (2024), S. 593–634 | Sarah Godar, Giulia Aliprandi, Tommaso Faccio, Petr Janský, Katia Toledo Ruiz

Lectures

Vortrag

Internationale Steuervermeidung - Schätzung der Einnahmeverluste und Gegenmaßnahmen

Sarah Godar
Berlin, 06.12.2024
| GIZ Delegation aus Vietnam: DIW Berlin
Vortrag

Spotting the Netherlands in Global Tax Evasion: Insights from the Global Tax Evasion Report and Beyond

Sarah Godar
Rotterdam, Niederlande, 29.11.2024
| The Netherlands a Tax Paradise? Complexities of Corporate Tax Avoidance: Conference, Erasmus University Rotterdam
Vortrag

Offshore Financial Wealth, 2001-2022

Souleymane Faye, Sarah Godar, Gabriel Zucman
[Online], 14.11.2024
| Introducing the Updated Datasets of the Atlas of the Offshore World: EU Tax Observatory, Webinar
Vortrag

Offshore Financial Wealth and the Common Reporting Standard - What Do We Know?

Sarah Godar
[Online], 04.11.2024
| Bundeszentralamt für Steuern: Interner Workshop [Online]
Vortrag

Offshore Financial Wealth, 2001-2022

Souleymane Faye, Sarah Godar, Gabriel Zucman
Urbino, Italien, 24.10.2024 - 26.10.2024
| 65th Annual Conference of the Italian Economic Association (Società Italiana di Economia)

Research Projects

Research Project

EU Tax Observatory

Current Project| Macroeconomics, Forecasting and Economic Policy
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