Berlin-Vallendar Tax Conference –

Gaining insights into current research trends

About Berlin-Vallendar 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.

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.

          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.

          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
          Contact us

          Still have questions? –
          Get in touch with us.

          Professor Dr. Martin Jacob

          Chairholder

          +49 (0)261 6509 350
          Send email

          Professor Dr. Frank Hechtner

          Technische Universität Kaiserslautern