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.



Pietro Bonetti (IESE Business School) visiting FAccT Center Research Seminar

On March 8th 2019, Pietro Bonetti (IESE Business School) presented his current topic "Disclosure Regulation and Corporate Acquisitions" (co-authored with Miguel Duro and Gaizka Ormazabal,...



Michele Fabrizi (University of Padova) visiting FAccT Center Research Seminar

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"...



Karthik Balakrishnan (London Business School) visiting FAccT Center Research Seminar

On February 15th 2019, Karthik Balakrishnan (London Business School) presented his current research topic "Symmetric Ignorance is Bliss: When does Transparency Reduce Liquidity?"...


Prof. Dr.

Martin Jacob



Chair Manager

Swenja Thur

Personal Assistant


Hanna Rhein-Op den Camp

Personal Assistant
(momentan in Elternzeit)


Thorben Wulff

Wissenschaftlicher Mitarbeiter


Next WHU Research Seminar in Accounting & Tax

10th May 2019
11.00 h - 12.30 h, C-101

David Windisch
University of Graz

The title of the paper will follow shortly