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 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.

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.



Jochen Pierk (Erasmus University Rotterdam) visiting FAccT Center Research Seminar

On March 9th, 2018, Jochen Pierk (Erasmus University Rotterdam) presented his current research topic „Determinants and consequences of group and component auditor alignment” (co-authored with...



Stefano Cascino (London School of Economics) visiting FAccT Center Research Seminar

On January 2nd, 2018, Stefano Cascino (London School of Economics) presented his current research topic „Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility” ...



Luc Paugam (HEC Paris) visiting FAccT Center Research Seminar

On December 8, 2017, Luc Paugam (HEC Paris) presented his current research topic „Enforcement and Cash Flow Management to Delay Goodwill Impairments under IFRS” (co-authored with Andrei Filip,...


Prof. Dr.

Martin Jacob



Chair Manager

Hanna Op den Camp

Personal Assistant


Antonio De Vito

Wissenschaftlicher Mitarbeiter


Next WHU Research Seminar in Accounting & Tax

06. April2018,
11h, E-103

Frank Ecker, Frankfurt School of Finance & Management.