Due to a technical breakdown, please direct all calls to the main reception Düsseldorf: +49 211 44709-601. They will re-direct all incoming calls internally.
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.
Chair of Business Taxation
Hanna Op den Camp
Antonio De Vito
02. February 2018,
Stefano Cascino, London School of Economics:
"Labor market effects of spatial licensing requirements: Evidence from CPA mobility".