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.



David Windisch (University of Graz) visiting FAccT Center Research Seminar

On May 10th 2019, David Windisch (University of Graz) presented his current research topic "Measuring Accounting Comparability" (co-authored with Skylar DeTure - University of Texas at...



Pietro Bonetti (IESE Business School) visiting FAccT Center Research Seminar

On March 8th 2019, Pietro Bonetti (IESE Business School) presented his current topic "Disclosure Regulation and Corporate Acquisitions" (co-authored with Miguel Duro and Gaizka Ormazabal,...



Michele Fabrizi (University of Padova) visiting FAccT Center Research Seminar

On March 1st, 2019, Michele Fabrizi (University of Padova) presented his current research topic "Criminal Firms and Peer Firm Tax Avoidance: Evidence from a Natural Experiment" (co-authored...


Professor Dr.

Martin Jacob

Chair of Business Taxation


Chair Manager

Swenja Thur

Personal Assistant


Hanna Rhein-Op den Camp

Personal Assistant
(currently on maternity leave)


Thorben Wulff

Doctoral Student/Research Assistant


Photo of Robert  Vossebürger

Robert Vossebürger

Doctoral Student / Research Assistant


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