Berlin-Vallendar Tax Conference –

June 23 -24, 2022 at WHU Campus Vallendar

About the conference

The Berlin-Vallendar Tax Conference was originally launched by two chairs at WHU - Otto Beisheim School of Management and Freie Universität Berlin. First held in 2015, the conference provides international researchers in Business Taxation the opportunity to discuss current research trends. A highly-anticipated event each summer, the conference welcomes all papers in the broad area of taxation. There is no limitation to certain research methods.

A limited number of selected papers will be presented. Presenters will benefit from a formal discussion and general audience feedback. We also welcome interested participants who do not present a paper. The number of attendees is limited. There is no conference fee for attending and local expenses will be partially covered.

Conference Program

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Conference Report

Conference hosts

Professor Martin Jacob

WHU – Otto Beisheim School of Management

+49 (0)261 6509 350
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Professor Frank Hechtner

Friedrich-Alexander Universität Erlangen-Nürnberg


 

Find out more about our past conferences:

6th Berlin-Vallendar tax conference held virtually this year

Given the circumstances around COVID-19, this year's 6th Berlin-Vallendar tax conference took place on June 4, 2020 digitally via ZOOM.

The two organizers Martin Jacob (WHU - Otto Beisheim School of Management) and Frank Hechtner (Technical University of Kaiserslautern) welcomed more than 90 international participants.

"Once again, I am excited by the international composition and the high quality of the conference. I am particularly pleased about the large number of colleagues from the USA, for which the conference partly began at 4 am," said Martin Jacob, who was responsible for the organization this year.

Initially, seven current projects in the field of tax research were presented by their respective authors. Nathan Goldmann (North Carolina State University) presented the research paper "Executive Compensation, Individual-Level Tax Rates, and Insider Trading Profits", written in collaboration with Naim Bugra Ozel (University of Texas at Dallas). The paper was discussed by Tobias Bornemann (WU Vienna).

"Income Shifting and Management Incentives" the paper by Regina Ortmann (University of Paderborn), and her colleague Dirk Schindler (Erasmus University Rotterdam). Xu Jiang (Duke University) discussed the paper.

Paul Demeré (University of Georgia), showed with his current research paper "Do U.S. Multinationals Use Income Shifting to Launder Corrupt Activity? Evidence from Effects on Partner Country Citizenry" a valuable contribution to the exchange of current research results. He co-authored the paper with Jeffrey Gramlich and Yoonsoo Nam (both Washington State University). The work was discussed by Maximilian Todtenhaupt (NHH Bergen).

The "Early-Paper" Stage Session was a new addition to the program this year. The organizers gave four tax researchers the opportunity to present their current research topic to colleagues at a very early stage. Kathleen Andries (WHU - Otto Beisheim School of Management), Zackery Fox (University of Oregon), Jesse van der Geest (Tilburg University), and Kelly Wentland (George Mason University) took the opportunity to give the participants first insights into current works in their 10-minute presentations. They received many positive suggestions and comments and this format will become a core element of the conference.

Even though a virtual conference could not replace the "real" discussions and the mutual exchange, it was a successful event for all participants.

    5th Berlin-Vallendar Conference on Tax Research

    The fifth Berlin – Vallendar Conference on Tax Research took place on July 25 and 26, 2019, following an invitation by the chairs of Business Taxation at the WHU – Otto Beisheim School of Management, Technische Universität Kaiserslautern as well as Freie Universität Berlin. The conference, which was held at the Federal Ministry of Finance in Berlin for the first time, annually offers international researchers in Business Taxation a valuable platform to discuss current research trends.

    A total of eight international researchers presented their current projects in the field of tax research. To name a few examples of presented papers, Arthur Stenzel (St. Gallen University) presented his paper “Corporate Tax-Rate and Tax-Base Avoidance Trends of U.S. Domestic and U.S. Multinational Firms“, co-authored by Terry Shevlin from the University of California-Irvine and Niklas Lampenius from Hohenheim University. Kathleen Andries from the WHU – Otto Beisheim School of Management discussed their research paper.

    Peter Brok from Tilburg University presented his paper „As Uncertain as Taxes“, which was discussed by Adnan Isin from the University of Exeter.

    Paul Demeré (University of Georgia) presented his work about „The Usefulness of Selective Tax Return Disclosure: Evidence from Form 5500“, co-authored with Marc Cussatt from Washington State University. Their results were discussed by Stephen Campbell from Mannheim University.

    Dr. Rolf Bösinger, Secretary of State at the Federal Ministry of Finance in Berlin opened the conference. He presented an overview of the Ministry’s current topics in international taxation and emphasized the importance of international tax research for political decision-making.

    “We are enthusiastic about the high quality of the presented papers. Furthermore, The exchange with international experts in the field of Business Taxation is very valuable and brings new insights for the research community”, stated co-organizer Martin Jacob from WHU – Otto Beisheim School of Management.

    The fifth Berlin-Vallendar Conference on Tax Research was jointly organized by Frank Hechtner, Technische Universität Kaiserslautern, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar.

     

      4th Berlin-Vallendar Conference on Tax Research

      For the fourth time the Berlin-Vallendar Conference on Tax Research took place on July 11th and 12th 2018 at the WHU Campus in Vallendar. Every year the conference, which was originally launched by the two chairs of Business Taxation of WHU - Otto Beisheim School of Management and Freie Universität Berlin, offers international researchers in Business Taxation a precious platform to discuss current research trends.

      Thanks to many excellent paper submissions ten researchers had the chance to present their current projects in the field of tax research. To name a few example of presented papers, Kenneth Klassen (University of Waterloo) presented his paper entitled "The Corporate Governance of Profit Shifting", co authored  with Manthos D. Delios from Montpellier Business School and Panagiotis I. Karavatis from the University of Glasgow. Johannes Voget from the University of Mannheim discussed their Research paper.

      Rencheng Wang from the University of Melbourne presented his joint work with Travis Chow from the Singapore Management University entitled "Attorney Self-Interest and the Value of Tax Avoidance". Christof Beuselinck from IESEG School of Management, Lille, discussed their research paper.

      Maximilian Todtenhaupt (University of Mannheim) presented his work entitled "Capital Gains Taxation and Funding for Start-Ups", co-authored with Alexander Edwards from the University of Toronto. Their results were discussed by Frank Fossen from the University of Nevada, Reno.

      "We are very satisfied with the high quality of submitted papers this year. Furthermore, the number of international papers was notably, so that 7 out of 10 paper sessions were characterized by non-German Research fellows. The exchange with international experts in the field of Business Taxation is very valuable and brings new insights for the research community", stated co-organizer Martin Jacob from WHU - Otto Beisheim School of Management.

      3rd Berlin-Vallendar Conference on Tax Research

      The fifth Berlin – Vallendar Conference on Tax Research took place on July 25 and 26, 2019, following an invitation by the chairs of Business Taxation at the WHU – Otto Beisheim School of Management, Technische Universität Kaiserslautern as well as Freie Universität Berlin. The conference, which was held at the Federal Ministry of Finance in Berlin for the first time, annually offers international researchers in Business Taxation a valuable platform to discuss current research trends.

      A total of eight international researchers presented their current projects in the field of tax research. To name a few examples of presented papers, Arthur Stenzel (St. Gallen University) presented his paper “Corporate Tax-Rate and Tax-Base Avoidance Trends of U.S. Domestic and U.S. Multinational Firms“, co-authored by Terry Shevlin from the University of California-Irvine and Niklas Lampenius from Hohenheim University. Kathleen Andries from the WHU – Otto Beisheim School of Management discussed their research paper.

      Peter Brok from Tilburg University presented his paper „As Uncertain as Taxes“, which was discussed by Adnan Isin from the University of Exeter.

      Paul Demeré (University of Georgia) presented his work about „The Usefulness of Selective Tax Return Disclosure: Evidence from Form 5500“, co-authored with Marc Cussatt from Washington State University. Their results were discussed by Stephen Campbell from Mannheim University.

      Dr. Rolf Bösinger, Secretary of State at the Federal Ministry of Finance in Berlin opened the conference. He presented an overview of the Ministry’s current topics in international taxation and emphasized the importance of international tax research for political decision-making.

      “We are enthusiastic about the high quality of the presented papers. Furthermore, The exchange with international experts in the field of Business Taxation is very valuable and brings new insights for the research community”, stated co-organizer Martin Jacob from WHU – Otto Beisheim School of Management.

      The fifth Berlin-Vallendar Conference on Tax Research was jointly organized by Frank Hechtner, Technische Universität Kaiserslautern, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar.

          Conference Program 2017

          3rd Berlin-Vallendar Conference on Tax Research

          The fifth Berlin – Vallendar Conference on Tax Research took place on July 25 and 26, 2019, following an invitation by the chairs of Business Taxation at the WHU – Otto Beisheim School of Management, Technische Universität Kaiserslautern as well as Freie Universität Berlin. The conference, which was held at the Federal Ministry of Finance in Berlin for the first time, annually offers international researchers in Business Taxation a valuable platform to discuss current research trends.

          A total of eight international researchers presented their current projects in the field of tax research. To name a few examples of presented papers, Arthur Stenzel (St. Gallen University) presented his paper “Corporate Tax-Rate and Tax-Base Avoidance Trends of U.S. Domestic and U.S. Multinational Firms“, co-authored by Terry Shevlin from the University of California-Irvine and Niklas Lampenius from Hohenheim University. Kathleen Andries from the WHU – Otto Beisheim School of Management discussed their research paper.

          Peter Brok from Tilburg University presented his paper „As Uncertain as Taxes“, which was discussed by Adnan Isin from the University of Exeter.

          Paul Demeré (University of Georgia) presented his work about „The Usefulness of Selective Tax Return Disclosure: Evidence from Form 5500“, co-authored with Marc Cussatt from Washington State University. Their results were discussed by Stephen Campbell from Mannheim University.

          Dr. Rolf Bösinger, Secretary of State at the Federal Ministry of Finance in Berlin opened the conference. He presented an overview of the Ministry’s current topics in international taxation and emphasized the importance of international tax research for political decision-making.

          “We are enthusiastic about the high quality of the presented papers. Furthermore, The exchange with international experts in the field of Business Taxation is very valuable and brings new insights for the research community”, stated co-organizer Martin Jacob from WHU – Otto Beisheim School of Management.

          The fifth Berlin-Vallendar Conference on Tax Research was jointly organized by Frank Hechtner, Technische Universität Kaiserslautern, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar.

              Conference Program 2017

              2nd Berlin-Vallendar Conference on Tax Research

              On July 21 and 22, 2016, the 2nd Berlin-Vallendar Conference on Tax Research took place at Freie Universität Berlin. Already for the second year, the organizers at WHU – Otto Beisheim School of Management and at Freie Universität Berlin were able to welcome a selected scientific audience. A total of eight researchers had the chance to present their current projects in the field of tax research. A selected group of international researchers, among others a representative of the European Commission, discussed their work.

              To name a few examples of presented papers, John Gallemore (University of Chicago) presented his paper “Banks as Tax Planning Intermediaries“, a joint work with Brandon Gipper (University of Chicago) and Edward Maydew from the University of North Carolina at Chapel Hill.

              Johannes Voget from the University of Mannheim presented his paper „Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks“, co-authored withOlena Dudar (ZEW Mannheim). Diego d´Andria from the European Commission discussed their work.

              Ross McClure from the University of Technology Sydney presented his paper “Dividend Imputation and Optimal Tax Rates“, a joint work with Roman Lanis, Peter Wells and Brett Govendir (all from the University of Technology Sydney). Sebastian Eichfelder from the University of Magdeburg discussed their work.

              “We are very happy that we again successfully welcomed such an excellent group of national and international researchers at the 2nd Berlin-Vallendar Conference on Tax Research. The presented papers and the following discussions about the role of taxation for business decisions provided us with highly relevant research insights”, stated co-organizer Martin Jacob from WHU – Otto Beisheim School of Management.

              The 2nd Berlin-Vallendar Conference on Tax Research was jointly organized by Frank Hechtner, Freie Universität Berlin, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar. The conference was partly sponsored by PriceWaterhouse Coopers. The next conference is scheduled for summer 2017.

              You can find visual  impressions from the 2016 conference here.

              Conference Program 2016

              1st Berlin-Vallendar Conference on Tax Research

              From July 8 to 10, 2015, the 1st Berlin-Vallendar Conference on Tax Research took place at Freie Universität Berlin. The conference was a special issue conference for the European Accounting Review and was highly selective. Less than 25% of submitted papers were accepted for the conference. Nine researchers had the chance to present their current projects on a broad range of international tax research. All papers were discussed by invited scholars, e.g., from the USA or the U.K.

              To name a few examples of presented papers, Stacy Laplante (University of Wisconsin) presented her paper entitled “Trapped Cash: Estimating the Likelihood that a US Multinational Firm has Cash Trapped in Foreign Subsidiaries” co-authored with Wayne Nesbitt from Michigan State University.

              Rainer Niemann from University of Graz presented his joint work with Caren Sureth, University of Paderborn, on “Investment Effects of Taxes on Capital under Uncertainty and Irreversitbility”. Their joint work was discussed by Richard Sansing from Tuck School of Business at Dartmouth, USA.

              Jost Heckemeyer from Leibnitz University of Hannover presented his joint paper with Sören Bergner (from University of Mannheim) on “Simplified Tax Accounting and the Choice of Legal Form”. The paper was discussed by Anna Feller from Ludwig-Maximilians-Universität München.

              “Overall, we are very satisfied with the 1st Berlin-Vallendar Conference on Tax Research. We are proud that we were able to attract many international researchers and very interesting papers on the role of taxation in business decisions.” says co-organizer and guest editor of the European Accounting Review special issue Martin Jacob from WHU – Otto Beisheim School of Management.

              The 1st Berlin-Vallendar Conference on Tax Research conference was organized jointly by Frank Hechtner, Freie Universität Berlin, and Martin Jacob, WHU – Otto Beisheim School of Management, Vallendar and was partly sponsored by Price Waterhouse Coopers. The next Tax Conference will take place in summer 2016.

              You can find the photo gallery of the 2015 Tax Conference here.

              Conference Program 2015
              Vallendar and surroundings

              Vallendar and our campus –
              Where to stay and how to find us.

              Perfectly located and breathtakingly scenic, Vallendar and the Middle Rhine Valley offer a wealth of activities throughout the year. Enjoy panoramic hikes and cycle routes, take romantic river cruises, visit nearby outdoor swimming pools, or relax at the sauna – there is something for everybody. Numerous historic castles are scattered throughout the area, with 40 punctuating the Rhine Gorge hilltops ready for history lovers to explore. While international world travelers will find that strong transport connections provide a host of possibilities with major European destinations such as London, Paris, Amsterdam, and Prague easily accessible by road, rail or air.

              Campus Vallendar

              Campus Tour Vallendar

              Take a look at our WHU Campus Vallendar!

              VISIT OUR CAMPUS TOUR

              The fact that the Rhine Valley is a perennial hotspot for tourists, means there are plenty of hotels to suit all budgets and tastes in Koblenz and the surrounding area. Below is a list of hotels which cooperate with WHU:

              *= special rates for WHU members

              Hotel
              Adress
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              If it’s a business trip or cultural weekend along the Rhine and Mosel, The Altstadt Hotel Koblenz offers modern comfort for every opportunity. The Altstadt Hotel Koblenz offers fourteen double rooms in three different categories, with options available for the single traveller as well.

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              The Aparthotel at Münzplatz is the only hotel in Koblenz with a large selection of themed rooms. The themed suites are available in African, Asian, British, Moroccan, glamorous and 70s style. Not to forget the Hollywood Suite and Viva LasVegas Suite from the land of unlimited possibilities.

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              Since three generations the “Berghotel Rheinblick” is owned by the Helling family. Situated on a hill in the outskirts of Bendorf with an amazing view into the valley of Middle Rhine, they provide a family environment, excellent service and comfortable rooms.

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              The guest house of the BFW Koblenz was built in 2003 and is a barrier-free facility in which wheelchair users can feel completely at ease. The bright and friendly rooms have a large bathroom (shower/WC), telephone, mini fridge and flat screen TV.

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              Prepare for attentive service, beautiful details and a warm welcome at Hotel Brenner in Koblenz!

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              Business Lodging offers a range of apartments and holiday flats in Koblenz and the area.

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              The apartment house City Apartments Koblenz offers you the ideal accommodation for a stay of one month or longer.

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              This hotel with more than 100 rooms is conveniently located in the centre of the old town in Koblenz. Whether you prefer to stroll through the historic part of town with its many squares or walk along the Mosel to the Deutsches Eck – or German Corner, the confluence of the Rhine and Mosel rivers – all these destinations can be reached on foot within a few minutes. In addition, Koblenz is the ideal starting point for a trip to explore the castles and fortress along the UNESCO world heritage region on the Middle Rhine.

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              From the Civilcasino in the early 1920s through three generations to today’s Diehls Hotel. A family hotel through the generations. They offer 67 rooms and a beautiful view over the Rhine from their terrace.

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              The holiday apartment with terrace has 36 m² with a beautiful view of the Rhine valley and separate entrance as well as a parking lot. The non-smoking apartment is suitable for allergy sufferers. Maximum occupancy of 2 persons. Pets can only be brought on request.

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              With 2 balconies for sunrise and sunset, a large kitchen with a large fridge-freezer, a modern bathroom with a rain shower and two bedrooms, each with a double bed and a living room.

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              The Forum Vinzenz Pallotti is situated on the Rhine footpath, in the direct vicinity of the Rhine and Moselle rivers, and offers pleasant hospitality and a soothing atmosphere.

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              GHOTEL hotel & living Koblenz is located directly opposite the main station and boasts easy access to the city centre. The main sights of Koblenz are all just 1 to 2 km away from the hotel.

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              In the centre of the Middle Rhine region, in Vallendar near Koblenz, in a park-like garden, lies the Priest and Guest House Marienau. It is open to everyone who is looking for a place of contemplation and peace. 

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              Our house offers a wide range of possibilities with its green areas, friendly ambience, ideal premises and its technical equipment.

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              Haus St. Josef is offering accommodation in Vallendar with free WiFi. Guest rooms in the hostel are equipped with a coffee machine. All rooms have a electric tea pot, while some rooms are equipped with a kitchen with a dishwasher, an oven and a microwave. All rooms have a desk.

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              30 guest rooms with flair. These are freshly renovated with a modern, homely ambience. Shower, WC, hairdryer and flat-screen TV are part of the basic equipment of the well-kept rooms. In the morning you can look forward to the large selection of the rich breakfast buffet. 
               

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              The high quality and welcoming rooms offer modern and comfortable accommodation complemented with first-class all-round service. The house meets all requirements - whether as a starting point for hiking tours and walking tours, or as a meeting place for conferences and family celebrations.

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              With a lot of passion and attention to detail, they have given the house a special atmosphere in which the guests can feel at home.

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              This friendly, country-style hotel is located in central Koblenz, just a 2-minute walk from Koblenz train station. It offers rooms with free WiFi, soundproof windows and satellite TV.

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              Your wellness hotel in dreamlike nature with relaxed comfort, contemporary design in the bakery town Höhr-Grenzhausen, close to Koblenz, Rhine & Moselle! Informal Westerwald cosiness with a touch of luxury, regional, honest cuisine with modern creativity, professional service paired with family cordiality.

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              If you appreciate a central location, the ibis Hotel Koblenz City is the right place for you: The hotel is only a few minutes' walk from the main railway station and the Rhein-Mosel-Halle as well as the pedestrian area of the city with many shops and shopping offers. All 106 rooms are air-conditioned and have modern, functional furnishings as well as newly developed beds for a restful night's sleep. You can park your car in the neighbouring underground car park for a reduced fee.

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              This hotel welcomes you directly at the Rhine promenade in the centre of Koblenz. Each of the 25 rooms is individually furnished and invites you to linger. In the café you can relax and choose from the daily offer. Enjoy the view of the "Rheinische Nizza" Pfaffendorf, perhaps with one of their homemade Flammkuchen? 

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              The hotel is located in the historic district Ehrenbreitstein, at the foot of the fortress Ehrenbreitstein. The fortress with the surrounding area was one of the BUGA exhibition focal points and can be easily reached from Ehrenbreitstein with a newly built inclined elevator. Just 50 meters from the hotel, you can take the ferry to the other bank of the Rhine in 5 minutes and then you are right in the old town of Koblenz. After that it is only a 5 minute walk to the Deutsche Eck or the cable car station leading to the fortress.

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              The Mercure Hotel Koblenz is located in the southern part of Koblenz city center between Koblenz Electoral Palace and Rhein-Mosel-Halle. Set on the banks of the romantic River Rhine, this First Class Hotel features 168 rooms, 12 meeting and function rooms, bar and restaurant with a view to the UNESCO World Heritage Site Upper Middle Rhine Valley. The romantic Koblenz old town, the Deutsches Eck at the confluence of Rivers Mosel and Rhine as well as the Ehrenbreitstein Fortress are just a short walk along River Rhine. The entire house provides free WiFi.The conference area hosts conferences and events with up to 120 people. Guests staying at the Mercure Hotel Koblenz praise the hotel for its courteous service and enchanting location.

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              High above Montabaur, the wonderful city in the Westerwald where Baroque splendor unites with graceful ease, is the castle, whose stylish atmosphere will captivate you. From here you can enjoy the most beautiful view over the glittering lights of the city. In the heart of the Westerwald, they await you with everything that makes your stay a wonderful experience: with modern rooms, professional meeting management, perfect service, a spacious swimming pool and sauna area and much more.

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              The family-owned hotel, with 67 comfortably furnished rooms of various categories, a modern conference and meeting room, free parking and a cuisine geared to regional and home-style cuisine, is located in the administrative district of Koblenz.

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              Minimalistic and modern architecture combined with industrial charm – a comfortably established ambience! Meet Silicium, the basic element of glass and ceramics, in a totally unexpected form – as Restaurant & Location, Design-Hotel, as well as business and seminar venue.

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              The Stein family belongs to Koblenz just like the Mosel and the Rhine. They are especially known for their hospitality, which comes from the heart. You can feel the warmth and charm in the whole house. It all began with Helmut & Roswitha Stein. Now the daughters have the scepter in their hands. Melanie Stein-Schiller runs the Hotel Stein and Schiller's Restaurant (1* Michelin) together with her husband Mike Schiller, Daniela Schwartz runs the Stein Boardinghouse in the heart of the old town.

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              Where in 1868 Dr. Max Brosius offered his stately rooms for a cure, today the ambience he loved so much at the time invites you to stay overnight. This small, exquisite hotel is located in Sayn, a district of Bendorf. It skillfully combines contemporary comfort with historical elements.

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              The Hotel Weinlaube was built on an old vineyard. It is a family hotel with tradition. Around the house Höhenluft from 1920 emerged over time two more buildings. The rooms await you with modern comfort. The natural colors of the large garden and its flowers have inspired the room design.

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              Contemporary comfort with several restaurants and bars, swimming pool and sauna area, beauty spa and fitness studio.

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              The team is there for you 24 hours a day and there is free WiFi for working or surfing. The breakfast buffet will be the perfect start to your day. To ensure you have a good night’s sleep, all the rooms have comfortable box-spring beds. A 43-inch TV screen in every room brings you international television channels, while elegant and modern furnishings bring you contemporary design. If you’ve brought work with you to the Sander Hotel, you can work away in your room, with a coffee in the lobby or outside on their courtyard terrace. 

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              We are a very personally managed business and city hotel with outstanding service and modern, elegant equipment. We offer you an elegant, cultivated and modern ambience as well as the friendly charm of a family-run hotel in the third generation.

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              How to find us:

              Address for GPS: Heerstraße 61, Vallendar

              WHU – Otto Beisheim
              School of Management

              Burgplatz 2
              D-56179 Vallendar
              Tel.: +49 261 65 09 - 0
              Fax.: +49 261 65 09 - 509

              www.whu.edu
              whu(at)whu.edu

              Contact us

              Still have questions? –
              Get in touch with us.

              Swenja Thur

              Personal Assistant

              +49 (0)261 6509 353
              swenja.thur(at)whu.edu