Chair of Business Taxation

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.



Volkan Muslu (University of Houston) visiting FAccT Center Research Seminar

On June 15th, 2018, Volkan Muslu (University of Houston) presented his current research topic “How Do Firms Change Investments Based on MD&A Disclosures of Peer Firm?” (co-authored with...



Harry Huizinga (Tilburg University) visiting FAccT Center Research Seminar

On June 8th, 2018, Harry Huizinga (Tilburg University) presented his current research topic "Foreign Banks and International Transmission of Monetary Policy: Evidence from the Syndicated Loan...



Lin Cheng (University of Arizona) visiting FAccT Center Research Seminar

On May 16th, 2018, Lin Cheng (University of Arizona) presented his current research topic "Auditor-related Provisions in Private Loan Agreements, Audit Fee, and Audit Quality" (co-authored...


Professor Dr.

Martin Jacob

Chair of Business Taxation


Chair Manager

Hanna Op den Camp

Personal Assistant


Thorben Wulff

Wissenschaftlicher Mitarbeiter


Next WHU Research Seminar in Accounting & Tax

28. Sep 2018
11 pm - 12.30 pm , C-003

Aytekin Ertan
London Business School



The Chair of Financial Accounting is part of the WHU Financial Accounting & Tax Center (FAccT)