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

Summer Term 2026

Lectures

• Optimal Taxation (Master)

Tutorials

• Optimal Taxation (Master)

Seminars

• Behavioral Public Economics (Master)

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)

Seminars

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

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.

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.