When working in the fields of economics, finance, and accounting, taxation is an important aspect. Tax policy has a major impact on the behaviour of individuals and decisions of companies.
For example, corporate and personal taxes influence corporate location decisions, the distribution of profits in multinational corporations, capital structure, dividend policy, and corporate investments. Individuals decide for whom they work, whether to emigrate or become self-employed. All these decisions are influenced by taxes.
High-quality and innovative research – Deepening the understanding of the effects of taxation
The adidas Chair of Finance, Accounting and 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.
The main research focuses of the Chair are:
- Taxation and investment decisions
- Taxation and payout policies
- Capital Gains Taxation
- Empirical Tax Research
Covering topics on tax effects – Take a look at our recent publications.
Do Consumers Pay the Corporate Tax?
Firms' Internal Networks and Austerity Spillovers
Tax Policy Expectations and Investment: Evidence from the 2016 U.S. Election and the Tax Cuts and Jobs Act
Technological Change and Countries' Tax Policy Design
Public Tax Disclosures and Investor Perceptions
Do personal income taxes affect corporate tax-motivated profit shifting?
Do tax incentives reduce investment quality?
Environmental Taxes and Corporate Investment
The effect of limited tax loss carryforwards on corporate Investment
Federal Corporate Tax Enforcement and Local Business Activity
How effective are emission taxes in reducing air pollution?
Corporate Tax Planning and Product Market Competition
The effects of the 2006 tax reform on investments, job creation, and business start-ups
Takeover Protection and Firm Value.
Adidas and WHU – Business and Research in constant exchange
As a result of the cooperation between WHU and the adidas Group, which was inaugurated in September 2019, the former Chair of Business Taxation was renamed as adidas Chair of Finance, Accounting, and Taxation.
One of its goals is to deepen the interaction between research, education, and business practice.
For this purpose, presentations and guest lectures of experts from various business units of the adidas Group take place regularly. On these occasions, they present best cases and share essential experiences from their daily business practice to the students.
Furthermore, the cooperation with adidas focuses on fostering the students´ practical competences in the field of Finance, Accounting, and Taxation, in order to endow them with crucial insights into the industry of consumer goods.
Besides, the adidas Group regularly offers topics, which can be handled in the context of a thesis-internship-combination program. Students can also apply for a mere internship, whether with a duration of three months in summer or six months during a gap year.
Faculty exchange with adidas
Mutual professional exchange is a fundamental part of the cooperation between adidas AG and WHU- Otto Beisheim School of Management.
A clear focus on imparting practical knowledge is deeply rooted in the principles of our business school. Therefore, guest lectures are an important pillar of our teaching.
On a regular basis, experts from adidas visit lectures and other events on both WHU campuses sharing exclusive business insights from one of the world´s leading sportswear manufacturers.