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.
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
Tax Readings Group
WHU’s Tax Readings Group encourages doctoral students and faculty to discuss new tax research and provide feedback to authors. We meet on a monthly basis to discuss current working papers and correspond with the authors to provide timely and constructive feedback.
Berlin-Vallendar Tax Conference
The Berlin-Vallendar Tax Conference was launched by two chairs at WHU - Otto Beisheim School of Management and Freie Universität Berlin. The conference provides international researchers in Business Taxation the opportunity to discuss current research trends.
WHU Financial Accounting & Tax Center (FAccT)
The WHU FAccT Center is dedicated to generating and disseminating scientific knowledge about the economic consequences of financial accounting and taxation that is relevant to students, practitioners and policy makers.
Covering topics on tax effects –
Take a look at our recent publications.
Consumption Taxes and Corporate Investment
Tax Loss Carrybacks: Investment Stimulus versus Misallocation
The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions
Do Dividend Taxes Affect Corporate Investment?
Why do Countries Mandate Accrual Accounting for Tax Purposes?
Payout Taxes and the Allocation of Investment
The effects of the 2006 tax reform on investments, job creation, and business start-ups
Innovation on the move –
Keep up with the latest events and activities.
On May 10th 2019, David Windisch (University of Graz) presented his current research topic "Measuring Accounting Comparability" at the WHU Research Seminar in Finance & Accounting.Read more
On March 8th 2019, Pietro Bonetti (IESE Business School) presented his current topic "Disclosure Regulation and Corporate Acquisitions" at the WHU Research Seminar in Finance & Accounting.Read more
On March 1st, 2019, Michele Fabrizi (University of Padova) presented his current research topic "Criminal Firms and Peer Firm Tax Avoidance: Evidence from a Natural Experiment" at the WHU Research Seminar in Finance & Accounting.Read more
The adidas Chair of Finance, Accounting and Taxation Team: