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.



Niamh Brennan (University College Dublin) visiting FAccT Center Research Seminar

On February 10, 2017, Niamh Brennan (Quinn School of Business, UC Dublin) presented her current working paper "A Theoretical Framework of External Accounting Communication: Research...



Johannes Voget (University of Mannheim) visiting FAccT Center Research Seminar

On January 13, 2017, Johannes Voget (University of Mannheim) presented his current working paper “International Taxation and Productivity Effects of M&As” (with Maximilian Todtenhaupt, University...



Juha-Pekka Kallunki (University of Oulu) visiting FAccT Center Research Seminar

On December 2, 2016, Juha-Pekka Kallunki (University of Oulu) presented his current working paper "Do Smarter Auditors Deliver Better Audit Quality? Archival Evidence Based on Unique IQ Data on...



Photo of Martin  Jacob

Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

23. March 2017, 11:00 h

Luzi Hail, Wharton - University of Pennsylvania, USA

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Lehrstuhlbericht 2015-2016