Lehrstuhl für Betriebswirtschaftliche Steuerlehre

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 individualntaxes. 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.

The Chair of Business 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.



Paul André (HEC Lausanne) visiting FAccT Center Research Seminar

On May 28, 2017, Paul André (HEC Lausanne) presented his current working paper "Business group membership and IFRS reporting: The effect of group financing and investing incentives” (co-authored...



Philip Joos (Tilburg University) visiting FAccT Center Research Seminar

On April 21, 2017, Philip Joos (Tilburg University, Tias School for Business and Society) presented his current working paper "How do Analysts Process Managerial Earnings Forecasts? An...



Christina Dargenidou (University of Exeter) visiting FAccT Center Research Seminar

On March 31, 2017, Christina Dargenidou (University of Exeter) presented her current working paper "Real activities management to prevent fiscal deficits: Evidence from municipal...



Photo of Martin  Jacob

Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

2. Juni 2017, 11:00 , D-101

Alfred Wagenhofer, Karl-Franzens-Universität Graz:

"Effects of Increasing Enforcement on Firm Value and Financial Reporting Quality"

Lehrstuhlbericht 2015-2016