Short biography:
Barbara Stage is Assistant Professor for Financial Accounting and Business Taxation at the WHU – Otto Beisheim School of Management. She studied Business Administration with focus on Taxation at University of Mannheim (Germany) and Philosophy & Economics at University of Bayreuth (Germany). She completed her PhD on ‘The Effects of International Mobility, Digitalization and Tax Transparency Initiatives on Taxation of Businesses and Individuals’ at the University of Mannheim (Germany) in 2021. She is Junior Research Fellow at ZEW Mannheim - Leibniz Centre for European Economic Research and Research Fellow at the EUTAX Observatory.
Research interest:
In her research, she is particularly interested in how taxes interact with decisions of businesses and individuals, including research on the effects of tax regimes on tax evasion, tax avoidance and business investment behavior. She is also interested in the impact of digitalization on corporate taxation. She has so-far published her interdisciplinary work inter alia in the Journal of Public Economics.
Publications:
Casi, Elisa, Christoph Spengel und Barbara Stage (2020), Cross border tax evasion after the common reporting standard: game over?, Journal of Public Economics 190, 104-240. Download