Samuel Mäurer
University of Mannheim

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
Job Market Paper

Artificial intelligence and tasks – How automation subsidies effect labor demand – evidence from Asia
Technological change has tremendously affected labor markets in the past. Artificial intelligence might affect labor demand in opposing directions. Using a Synthetic- Difference-in-Difference design, estimated with a Poisson Regression, we show the effects of Asian automation subsidies on job creation. We document an increase in labor demand for AI specific jobs in addition to increasing costs. This could mean that firms increase their hiring or redistribute productivity gains. Moreover, automation subsidies also affect the task content of production. We find an increase of around 4 new tasks for low AI exposed occupations. Finally, we document a positive association between AI specfic jobs and expertise, while finding an increasing level of expertise results to a declining amount of new tasks.
You can find the current draft here.
Working Papers

Brüll, Eduard, Samuel Mäurer and Davud Rostam-Afschar (2025), Beliefs About Bots: How Employers Plan for AI in White-Collar Work, ZEW Discussion Paper Nr. 25-057, Mannheim.
We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk perceptions, especially for routine-intensive roles. Yet, it leaves short-run hiring plans unchanged. Instead, updated beliefs increase productivity and financial expectations with minor wage adjustments, implying within-firm inequality like limited rent-sharing. Employers also anticipate new tasks in legal tech, compliance, and AI interaction, and report higher training and adoption intentions.
Publications
Wirtschaftsdienst, 106(3), 215-220.
Work in Progress

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.
Policy Reports
Mäurer, S., Rostam-Afschar, D., Simons, D. (2025). GBP-Befragung zur Bundestagswahl 2025
TRR 266 Accounting for Transparency. https://doi.org/10.52569/TYZQ1217
Teaching
Supervising Bachelor Thesis