Sarah Godar

Sarah Godar

Researcher
Macroeconomics Department

Contact

+49 30 89789 - 457
Research Topics and Working Areas
  • Tax avoidance by multinational enterprises
  • International tax competition
  • 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.

Downloads

Publications

EU Tax Observatory Report No. 7

Assessing the Coverage of the Automatic Exchange of Information under the CRS

2025 | Hjalte Fejerskov Boas, Matthew Collin, Sarah Godar, Carolina Moura, Andreas Økland
EU Tax Observatory

Global Tax Evasion Report 2024

2023 | Annette Alstadsæter, Sarah Godar, Panayiotis Nicolaides, Gabriel Zucman
DIW Discussion Papers 2150 / 2025

Global Offshore Wealth, 2001-2023

2025| Souleymane Faye, Sarah Godar, Carolina Moura, Gabriel Zucman
DIW Wochenbericht 22 / 2025

Die Zuordnungsraten bei den Firmenkonten könnten noch verbessert werden: Interview

2025| Sarah Godar, Erich Wittenberg
DIW Wochenbericht 22 / 2025

Automatischer Informationsaustausch über Auslandsvermögen funktioniert, doch Regierungen sind bei Transparenz zögerlich

2025| Sarah Godar, Hjalte Boas, Matthew Collin, Carolina Moura, Andreas Økland
DIW Discussion Papers 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
Externe Working Papers

Did Automatic Exchange of Information End Bank Secrecy? Evidence from Aggregate Administrative Data

As: Skatteforsk - Centre for Tax Research, 2026, 50 S.
(Skatteforsk - Centre for Tax Research Working Paper Series ; 32)
| Hjalte Boas, Matthew Collin, Sarah Godar, Carolina Moura, Andreas Økland
Externe Monographien

Assessing the Coverage of the Automatic Exchange of Information under the CRS

Paris: EU Tax Observatory, 2025, 24 S.
(Report / EU Tax Observatory ; 7)
| Hjalte Boas, Matthew Collin, Sarah Godar, Carolina Moura, Andreas Økland
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

Effektivität des automatischen Informationsaustauschs unter dem Common Reporting Standard

Sarah Godar
Berlin, 25.06.2025 - 26.06.2025
| Jahreskonferenz des Netzwerk empirische Steuerforschung (NeSt)
Vortrag

Offshore Financial Wealth, Financial Transparency and Taxation of Capital Income

Sarah Godar
Budapest, Ungarn, 23.06.2025 - 24.06.2025
| Excessive Wealth Concentration and Democracy: CEU DI Annual Conference 2025
Vortrag

Country-by-Country Reports Disclosing the Global Allocation of Business Functions

Sarah Godar
Lusaka, Sambia, 04.03.2025 - 06.03.2025
| Country by Country Reporting: Introduction, Structure, and Analysis of MNE Activity for ATI Partner Countries, Addis Tax Initiative
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

Research Projects

Research Project

EU Tax Observatory

Current Project| Macroeconomics, Forecasting and Economic Policy
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