Lehrstuhl für Betriebswirtschaftliche Steuerlehre

Tax policy has important implications on individual behavior and firm decisions. For example, location decisions of firms, profit shifting of multinationals, capital structure, payout policies, and corporate investments are affected by corporate and individual taxes. Individuals decide on their labor supply, migration, or becoming a business owner. All these decisions are affected by taxes. Taxation is an important aspect when studying economics, finance, and accounting.

The Chair of Business Taxation aims at deepening the understanding of the effects of taxation. The Chair‘s research and teaching relates to the three subjects economics, finance, and accounting. First, the Chair‘s research relates to the economics literature on individual tax evasion and tax avoidance decisions. Second, teaching and research focus on finance topics, for example, the effects of taxes on payout policies and investment policies of firms. Third, the Chair‘s research focuses on the role of taxes in accounting, in particular, on the effect of accounting norms on tax revenues and the valuation relevance of tax accounting.



Daniel Beneish (University of Indiana) visiting FAccT Center Research Seminar

On October 13, 2017, Daniel Beneish (Indiana Unversity)  presented his current working paper “Explaining Merger Wealth Effects using Allocated Merger Prices” at the WHU Research Seminar in...



Dan Amiram (Columbia Business School) visiting FAccT Center Research Seminar

On September 8, 2017, Dan Amiram (Columbia Business School) presented his current working paper “Do Executive Compensation Contracts Maximize Firm Value? Evidence from a Quasi-Natural Experiment” at...



Saverio Bozzolan (LUISS University Rome) visiting FAccT Center Research Seminar

On June 30, 2017, Saverio Bozzolan (LUISS University Rome) presented his current working paper “Consistency in Guidance Characteristics” (co-authored with Giulia Redigolo, University of Padova) at...



Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

26. October 2017, 13:45h, C-003

Roni Michaely, Cornell University:

Are U.S. Industries Becoming More Concentrated?

27. October 2017, 11.00h, D-001

Zoltan Novotny-Farkas, Lancaster University:

“Are Level 3 fair value gains and losses informative?
Evidence from FAS 157 rollforward disclosures”

Lehrstuhlbericht 2015-2016