Professor Dr. Martin Jacob
adidas Lehrstuhl für Finanzen, Rechnungswesen und Steuerlehre
Forschungsgebiete
- Einfluss von Steuern auf Ausschüttungssentscheidungen
- Einfluss von Steuern auf Investitionsentscheidungen
- Besteuerung von Veräußerungsgewinnen
- Empirische Steuerforschung
- Steuervermeidung
Berufliche Tätigkeit
| Datum | Universität | Position |
| Since 10/2019 | WHU – Otto Beisheim School of Management | adidas Professor of Finance, Accounting, and Taxation |
| 2013 - 2019 | WHU – Otto Beisheim School of Management | Professor für Betriebswirtschaftliche Steuerlehre |
| 2010 - 2012 | WHU – Otto Beisheim School of Management | Juniorprofessor für Betriebswirtschaftliche Steuerlehre |
Akademischer Werdegang
| Datum | Universität | |
| 2016 | Initiative on Global Markets, Booth School of Business, University of Chicago | Forschungsaufenthalt |
| 2012 | Kenan-Flagler Business School, University of North Carolina, Chapel Hill, USA | Forschungsaufenthalt |
| 2010 | Uppsala Center for Fiscal Studies, Uppsala, Schweden | Forschungsaufenthalt |
| 2010 | Eberhard-Karls-Universität Tübingen | Promotion |
Preise und Auszeichnungen
| 2016 | Best Paper Award, German Academic Association for Business Research |
|---|---|
| 2016 | Best Teacher Award, BSc Program, Lecture: Business Taxation |
| 2014 | Young Talent Award, German Academic Association for Business Research |
| 2014 | Best Paper Award, X Workshop on Empirical Research in Financial Accounting, Corunã (Spain) |
| 2013 | Best Teacher Award, MSc Program, Lecture: International Tax Strategy |
| 2013 | Best Teacher Award, 2012/2013 BSc Program, Lecture: "Business Taxation" |
| 2013 | Business Research (BuR) Best Reviewer Award |
| 2012 | Best Conference Paper Award, 74th VHB Annual Meeting, Bozen, Italy |
Ausgewählte Publikationen –
von Professor Dr. Martin Jacob.
Management Science, forthcoming
Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments
Martin Jacob with Kelly Wentland and Scott A. Wentland
Journal of Accounting Research, 2020, 58, 1117-1159
Corporate Tax Enforcement Externalities and the Banking Sector
Martin Jacob with John Gallemore
Review of Financial Studies, 2019,32,3144-3182
Consumption Taxes and Corporate Investment
Martin Jacob with Roni Michaely and Maximilian A. Müller
The Accounting Review, 2018, 93(4), 101-125
Tax Loss Carrybacks: Investment Stimulus versus Misallocation
Martin Jacob with Inga Bethmann and Maximilian A. Müller
Review of Financial Studies, 2017, 30, 3176-3222
Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
Martin Jacob with Rony Michaely
Journal of Accounting and Economics, 2017, 63, 307-328
The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions
Martin Jacob with Kathleen Andries and John Gallemore
Journal of Public Economics, 2017, 151, 74-83
Do Dividend Taxes Affect Corporate Investment?
Martin Jacob with Annette Alstadsæter and Rony Michaely
Journal of Accounting Research, 2014, 52(5), 1127-1163
Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Martin Jacob with Igor Goncharov
Journal of Financial Economics, 2013, 107(1), 1-24
Payout Taxes and the Allocation of Investment
Martin Jacob with Bo Becker and Marcus Jacob
Journal of Financial and Quantative Analysis, 2013, 48(4), 1241-1269
Taxation, Dividends, and Share Repurchases: Taking Evidence Global
Martin Jacob with Marcus Jacob
mehr lesen
Journal of Corporate Finance, forthcoming
Dividend Taxes, Employment, and Firm Productivity
Martin Jacob
European Accounting Review, forthcoming
Real Effects of Corporate Taxation: A Review
Martin Jacob
Review of Managerial Science, 2021, 15, 459-495
Why Do Not All Firms Engage in Tax Avoidance?
Martin Jacob with Anna Rohlfing-Bastian and Kai Sandner
Accounting and Business Research, 2020, 50, 309–341
Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU
Martin Jacob with Anna Alexander and Antonio De Vito
European Accounting Review, 2020, 29, 409–435
Firm Valuation and the Uncertainty of Future Tax Avoidance
Martin Jacob with Harm Schütt
European Accounting Review, 2018, 27, 1–21
Tax Regimes and Capital Gains Realizations
Martin Jacob
Public Finance Review, 2018, 46(4), 609–634
Tax Incentives and Non-Compliance – Evidence from Swedish Micro Data
Martin Jacob with Annette Alstadsæter
Journal of Economic Behavior and Organization, 2016, 127, 182–206
Does Legality Matter? The Case of Tax Avoidance and Evasion
Martin Jacob with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer
Journal of Banking and Finance, 2016, 63, 35–47
Corporate Finance and the Governance Implications of Removing Government Support Programs
Martin Jacob with Sofia Johan, Denis Schweizer, and Feng Zhan
Accounting and Business Research, 2016, 46, 731–759
Do Corporate Tax Cuts Increase Investments?
Martin Jacob with Laura Dobbins
Scandinavian Journal of Economics, 2016 118, 693–717
Dividend Taxes and Income Shifting
Martin Jacob with Annette Alstadsæter
Applied Economics, 2016, 28, 2779–2796
Who Participates in Tax Avoidance? Evidence from Swedish microdata
Martin Jacob with Annette Alstadsæter
Applied Economics, 2016, 28, 2611–2624
Cross-Base Tax Elasticity of Capital Gains
Martin Jacob
Economics Letters, 2015, 131, 91–93
Self-Serving Bias and Tax Morale
Martin Jacob with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer
Economics Letters, 2013, 118 (1), 186–188
Taxation and the Cash Flow Sensitivity of Dividends
Martin Jacob with Marcus Jacob
FinanzArchiv/Public Finance Analysis, 2013, 69(1), 30–56
Capital Gains Taxes and the Realization of Capital Gains and Losses – Evidence from German Income Tax Data
Martin Jacob
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