Professor Dr. Martin Jacob
adidas Chair of Finance, Accounting and Taxation

Research Interests
  • Taxation and Investment Decisions
  • Taxation and Payout Policies
  • Capital Gains Taxation
  • Empirical Tax Research
  • Tax Avoidance and Income Shifting
Curriculum Vitae
Academic Positions
Date University Position
Since 10/2019 WHU – Otto Beisheim School of Management adidas Professor of Finance, Accounting, and Taxation
2013 - 2019 WHU – Otto Beisheim School of Management Professor of Business Taxation
2010 - 2012 WHU – Otto Beisheim School of Management Assistant Professor of Taxation and Accounting
Education
Date University  
2016 Initiative on Global Markets, Booth School of Business, University of Chicago Visiting Fellow
2012 Kenan-Flagler Business School, University of North Carolina, Chapel Hill, USA Visiting Scholar
2010 Uppsala Center for Fiscal Studies, Uppsala, Sweden Visiting Scholar
2010 Eberhard-Karls-Universität Tübingen PhD
Awards
2016 Best Paper Award, German Academic Association for Business Research
2016 Best Teacher Award, BSc Program, Lecture: Business Taxation
2014 Young Talent Award, German Academic Association for Business Research
2014 Best Paper Award, X Workshop on Empirical Research in Financial Accounting, Corunã (Spain)
2013 Best Teacher Award, MSc Program, Lecture: International Tax Strategy
2013 Best Teacher Award, 2012/2013 BSc Program, Lecture: "Business Taxation"
2013 Business Research (BuR) Best Reviewer Award
2012 Best Conference Paper Award, 74th VHB Annual Meeting, Bozen, Italy
Publications

Selected publications –
by Professor Dr. Martin Jacob.

Management Science, forthcoming
Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments
Martin Jacob with Kelly Wentland and Scott A. Wentland

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Journal of Accounting Research, 2020, 58, 1117-1159
Corporate Tax Enforcement Externalities and the Banking Sector
Martin Jacob with John Gallemore

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Review of Financial Studies, 2019,32,3144-3182
Consumption Taxes and Corporate Investment
Martin Jacob with Roni Michaely and Maximilian A. Müller

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The Accounting Review, 2018, 93(4), 101-125
Tax Loss Carrybacks: Investment Stimulus versus Misallocation
Martin Jacob with Inga Bethmann and Maximilian A. Müller

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Review of Financial Studies, 2017, 30, 3176-3222
Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
Martin Jacob with Rony Michaely

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Journal of Accounting and Economics, 2017, 63, 307-328
The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions
Martin Jacob with Kathleen Andries and John Gallemore

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Journal of Public Economics, 2017, 151, 74-83
Do Dividend Taxes Affect Corporate Investment?
Martin Jacob with Annette Alstadsæter and Rony Michaely

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Journal of Accounting Research, 2014, 52(5), 1127-1163
Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Martin Jacob with Igor Goncharov

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Journal of Financial Economics, 2013, 107(1), 1-24
Payout Taxes and the Allocation of Investment
Martin Jacob with Bo Becker and Marcus Jacob

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Journal of Financial and Quantative Analysis, 2013, 48(4), 1241-1269
Taxation, Dividends, and Share Repurchases: Taking Evidence Global
Martin Jacob with Marcus Jacob

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Journal of Corporate Finance, forthcoming
Dividend Taxes, Employment, and Firm Productivity
Martin Jacob

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European Accounting Review, forthcoming
Real Effects of Corporate Taxation: A Review
Martin Jacob

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Review of Managerial Science, 2021, 15, 459-495
Why Do Not All Firms Engage in Tax Avoidance?
Martin Jacob with Anna Rohlfing-Bastian and Kai Sandner

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Accounting and Business Research, 2020, 50, 309–341
Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU
Martin Jacob with Anna Alexander and Antonio De Vito

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European Accounting Review, 2020, 29, 409–435
Firm Valuation and the Uncertainty of Future Tax Avoidance
Martin Jacob with Harm Schütt

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European Accounting Review, 2018, 27, 1–21
Tax Regimes and Capital Gains Realizations
Martin Jacob

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Public Finance Review, 2018, 46(4), 609–634
Tax Incentives and Non-Compliance – Evidence from Swedish Micro Data
Martin Jacob with Annette Alstadsæter

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Journal of Economic Behavior and Organization, 2016, 127, 182–206
Does Legality Matter? The Case of Tax Avoidance and Evasion
Martin Jacob with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer

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Journal of Banking and Finance, 2016, 63, 35–47
Corporate Finance and the Governance Implications of Removing Government Support Programs
Martin Jacob with Sofia Johan, Denis Schweizer, and Feng Zhan

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Accounting and Business Research, 2016, 46, 731–759
Do Corporate Tax Cuts Increase Investments?
Martin Jacob with Laura Dobbins

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Scandinavian Journal of Economics, 2016 118, 693–717
Dividend Taxes and Income Shifting
Martin Jacob with Annette Alstadsæter

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Applied Economics, 2016, 28, 2779–2796
Who Participates in Tax Avoidance? Evidence from Swedish microdata
Martin Jacob with Annette Alstadsæter

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Applied Economics, 2016, 28, 2611–2624
Cross-Base Tax Elasticity of Capital Gains
Martin Jacob

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Economics Letters, 2015, 131, 91–93
Self-Serving Bias and Tax Morale
Martin Jacob with Kay Blaufus, Matthias Braune, and Jochen Hundsdoerfer

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Economics Letters, 2013, 118 (1), 186–188
Taxation and the Cash Flow Sensitivity of Dividends
Martin Jacob with Marcus Jacob

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FinanzArchiv/Public Finance Analysis, 2013, 69(1), 30–56
Capital Gains Taxes and the Realization of Capital Gains and Losses – Evidence from German Income Tax Data
Martin Jacob

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Working papers

Current working papers –
by Professor Dr. Martin Jacob.

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