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.



Amir Amel-Zadeh (University of Oxford) visiting FAccT Center Research Seminar

On October 5th, 2018, Amir Amel-Zadeh (Said Business, University of Oxford) presented his current research topic “Are All Insider Sales Created Equal? Evidence from Form 4 Footnote...



Aytekin Ertan (London Business School) visiting FAccT Center Research Seminar

On September 28th, 2018, Aytekin Ertan (London Business School) presented his current research topic "Financial Intermediation through Financial Disintermediation:  Evidence from the ECB...



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...


Professor Dr.

Martin Jacob

Chair of Business Taxation


Chair Manager

Hanna Op den Camp

Personal Assistant


Thorben Wulff

Doctoral Student/Research Assistant


Next WHU Research Seminar in Accounting & Tax

23. Nov. 2018
11.00 h - 12.30 h, C-003

Robert Ullmann
Universität Augsburg

"Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate"



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