Welcome!

I am PhD student in Taxation at the University of Mannheim in Germany. I hold a master degree in international economics and public policy from university of Mainz. 

My main research focus is in the field of public economics. Specifically I am interested in the effects of tax policy and the effects of artificial intelligence on the labor market and occupations.

I am on the 2026/2027 Job Market.

You can find my CV here.

E-Mail: smaeurer@mail.uni-mannheim.de 

Is Innovation a response to tax incentives – quasi-experimental evidence from the German R&D Tax Credit 

(joint with Johannes Voget)

We exploit a 2020 German R&D Policy that decreased the user cost of capital by allowing in the first time a tax incentive for R&D in Germany. To overcome the lack of exogenous variation in exposure to the policy. We estimate a judge IV design on the universe of R&D tax credit filings in Germany, combined with other datasets. We find a positive and significant impact of tax credits on R&D investment. In particular, small firms benefit the most of the policy, due to efficiency gains. Moreover, the innovation efficiency of small and of financial constraint firms, increase after the introduction.

Which effects do automation subsidies have on the labor market – Robot Tax – evidence from Asia

We use automation subsidies in Asia to show its effects on labor demand outcomes. The results show a decrease in employment in Asian countries, induced due to the automation subsidies. Notwithstanding does the amount of AI specific job roles in all industries increase. We find that an introduction of a subsidy increases ai-role specific jobs posts, by 1.69 more job posts, which is statistically significant. In addition, the costs and profits by employee decrease, which shows that firms do not share productivity gains with employees. This is fully consistent with automation in a perfectly competitive labor market.