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.



Karthik Ramanna (University of Oxford) visiting FAccT Center Research Seminar

On January 25th, 2019, Karthik Ramanna (University of Oxford) presented his current research topic “The social responsibility of business is to increase its profits; but not for the reason you...



Robert Ullmann (University of Augsburg) visiting FAccT Center Research Seminar

On November 23rd, 2018, Robert Ullmann (University of Augsburg) presented his current research topic “Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax...



Amir Amel-Zadeh (University of Oxford) visiting FAccT Center Research Seminar

On October 5th, 2018, Amir Amel-Zadeh (Said Business School, University of Oxford) presented his current research topic “Are All Insider Sales Created Equal? Evidence from Form 4 Footnote...


Prof. Dr.

Martin Jacob



Chair Manager

Photo of Swenja  Thur

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

15. February 2019
11.00 h - 12.30 h, C-001

Karthik Balakrishnan
London Business School

"Symmetric Ignorance is Bliss: When does Transparency Reduce Liquidity"