Persönliche Daten

Born in Vlore, Albania

Akademische Qualifikationen

2019 – 2022: PhD in International Business Taxation, Wirtschaftsuniversität Wien, in Vienna, Austria

2016 – 2018: M.Sc. in Economics and Political Science, University of Milan – La Statale, in Milan, Italy

2013 – 2016: B.Sc. in International Studies (Political Science and International Relations), University of Trento, in Trento, Italy

Akademische Auszeichnungen

• Research award for an outstanding dissertation (2022), Wirtschaftsuniversität Wien
• Honour and Merit Award Edition 2016, University of Trento

Vorherige Positionen

Academic research and teaching experience:
Between 2019 and 2022, academic research was conducted as a Research Associate at the Institute for Austrian and International Tax Law and the Department of Economics at the Vienna University of Economics and Business (Wirtschaftsuniversität Wien) in Vienna, Austria. This role involved interdisciplinary research in international taxation and public economics, with a focus on corporate taxation and innovation, indirect taxation within the EU internal market, tax treaties and their provisions, foreign direct investment, and European tax law. From May 2022 to September 2022, responsibilities were assumed as Project Research Executive in a joint research project between the Wirtschaftsuniversität Wien and the International Centre for Tax and Development (ICTD) in Brighton, United Kingdom, contributing to both theoretical and empirical analyses of double taxation treaties between OECD member states and developing countries. Earlier academic experience includes a teaching position as Assistant Professor at the European University of Tirana in Tirana, Albania, held from 2018 to 2019, involving teaching and academic activities in public finance and European integration.

Professional experience in the private sector:
From 2022 to 2023, international tax consultancy experience in Vienna, Austria, specializing in transfer pricing and corporate taxation. Earlier, between 2016 and 2018, professional roles were held in marketing, sales consultancy, and brand representation in Milan, Italy. These positions involved B2B and B2C activities, with a particular focus on the luxury brands sector.

Derzeitige Position:

Postdoctoral research associate as of November 1st, 2023, in the Chair of Public Finance, Freie Universität Berlin

Winter Term 2025/26

Lectures

• Economics of the Welfare State (Master

Summer Term 2025

Lectures

• Optimal Taxation (Master)

Tutorials

• Optimal Taxation (Master)

Seminars

• Research Topics in International (Business) Taxation (Master)

Winter Term 2024/25

Lectures

• Economics of the Welfare State (Master)

Tutorials

• Economics of the Welfare State (Master)

Summer Term 2024

Lectures

• Economics of Taxation (Bachelor)
• Optimal Taxation (Master)

Tutorials

• Optimal Taxation (Master)

Areas of interest

International Economics

• International Investments 
• International factor movements and international business 
• International Agreements and Observance 

Public Economics

• Business Taxes and Subsidies
• Tax evasion and avoidance 
• Tax incidence
• Interjurisdictional differentials and their effects 

Industrial Organization

• Market Structure, Firm Strategy, and Market Performance 

Law and Economics 

• Tax Law

Fiscal Psychology and Political Economy

• Political institutions, Tax compliance and Fiscal behavior

Presentations in international conferences and workshops

2025

June 2025 - Milan, Italy

The 7 th International Conference on European Economics and Politics, University of Milano-Bicocca.

2024

August 2024 - Prague, Czech Republic

The 80 th Annual Congress of the International Institute of Public Finance. Prague University of´Economics and Business.

May 2024 - London, United Kingdom

The 2024 RCEA International Conference in Economics, Econometrics, and Finance. Brunel University London UK.

February 2024 - Berlin, Germany

Inner guest in the PhD Winter School 2024, Freie Universität Berlin.

February 2024 - Berlin, Germany

“Öffentliche Finanzen und Politische Ökonomie X”, Max Planck Institute for Tax Law and Public Finance.

2023

November 2023 - Berlin, Germany

Research Seminar in Economics, School of Business and Economics, Freie Universität Berlin.

Accepted but not attended:

2023 Annual Congress of International Institute of Public Finance (IIPF), Utah, United States.

2022

August 2022 - Linz, Austria

78th Annual Congress of the International Institute of Public Finance University of Linz, Austria.

June 2022 - Milan, Italy

4 th International Conference on European Studies. Cef-ES – DEMS University of Milan-Bicocca, jointly organized by the Network of European Studies.

May 2022 - Mannheim, Germany

2022 ZEW Public Finance Conference: Government and Innovation. ZEW Mannheim.

March 2022 - Sevilla, Spain

JRC – Seville Fiscal Policy Modelling Workshop. European Commission Joint Research Centre (JRC-Seville).

February 2022 - Reus, Spain

10 th PhD Workshop in Industrial Organization and Public Economics. Research Centre on Economics and Sustainability (ECO-SOS).

2021

December 2021 - Vienna, Austria

Internal Research Seminar in Economics, Department of Economics, WU Vienna University of Economics and Business.

November 2021 - Brighton, United Kingdom

Workshop: Tax Treaties and lower-income countries: designing a research agenda. International Centre for Tax and Development.

September 2021 - Oxford, United Kingdom

Oxford University Centre for Business Taxation Doctoral Conference.

September 2021 - Mannheim, Germany

Eight Annual Mannheim Taxation Conference. Leibniz – Zentrum für Europäische Wirtschaftsforschung (ZEW).

2019

March 2019 - Tirana, Albania

Albanian Studies Days. European University of Tirana.

Publications

(1) Shehaj, P., & Zagler, M. (2024). Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries. Public Finance Review, 0(0). https://doi.org/10.1177/10911421241247241

(2) Shehaj, P., Weichenrieder, A.J. Corporate income tax, IP boxes and the location of R&D. Int Tax Public Finance (2024). https://doi.org/10.1007/s10797-023-09812-x

(3) Shehaj, P., Zagler, M. Motor Vehicle Registration Taxes (MVRT) across EU countries: MNEs’ profitability and the role of market concentration. Eur J Law Econ 56, 155–198 (2023). https://doi.org/10.1007/s10657-023-09775-8

(4) Shehaj, Pranvera. (2021). The Alignment of Albania's Legislation with the EU Acquis: The Taxation of Cross-border Profit Distributions. European Taxation Journal v. 61, n. 2/3, 2021.

(5) Shehaj, Pranvera. (2020). The EU parent-subsidiary directive and the taxation of profits in Albania: blueprints for convergence. Diritto e Pratica Tributaria Internazionale. XVII (2), 627673. 2.

Working papers

(1) Shehaj, Pranvera (2022). Withholding taxes on dividends in developing countries: relief method and tax sparing in tax treaties with OECD member states. WU International Taxation Research Paper Series. Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4184615

Research on progress:

Firm-level analysis of asymmetric tax treaties and FDI.

• Shehaj (2025). Beyond Treaty Presence: Firm-Level Evidence of Tax Treaty Design and Investment in Developing Countries.

Fiscal Psychology and Political Systems.

• Shehaj (2025). Less Democracy, More Tax Fraud? Fiscal Psychology under Autocratic Tendencies and Corruption.