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.



Internationale Steuerforscher zu Gast an der WHU in Vallendar

Bereits zum dritten Mal fand am 13. und 14. Juli 2017 die Berlin – Vallendar Conference on Tax Research auf Einladung der Lehrstühle Betriebswirtschaftliche Steuerlehre der WHU sowie der Freien...



Saverio Bozzolan (LUISS University Rome) visiting FAccT Center Research Seminar

On June 30, 2017, Saverio Bozzolan (LUISS University Rome) presented his current working paper “Consistency in Guidance Characteristics” (co-authored with Giulia Redigolo, University of Padova) at...



Shivaram Rajgopal (Columbia Business School) visiting FAccT Center Research Seminar

On June 23, 2017, Shivaram Rajgopal (Columbia Business School) presented his current working paper "Towards a Financial Statement Based Approach to Modeling Systemic Risk in Insurance and...



Photo of Martin  Jacob

Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

08. September 2017, 11:00

Dan Amiram, Columbia Business School:


Lehrstuhlbericht 2015-2016