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.



Christian Laux (Wirtschaftsuniversität Wien) visiting FAccT Center Research Seminar

On November 17, 2017, Christian Laux (Wirtschaftsuniversität Vienna) presented his current research topic „Accounting and the Financial Crisis: The Real Problems and Challenges – Going Forward”...



Zoltan Novotny-Farkas (Lancaster University) visiting FAccT Center Research Seminar

On October 27, 2017, Zoltan Novotny-Farkas (Lancaster University) presented his current working paper “Are Level 3 fair value gains and losses informative? Evidence from FAS 157 rollforward...



Roni Michaely (Cornell University) visiting FAccT Center Research Seminar

On October 26, 2017, Roni Michaely (Cornell University) presented his current working paper “Are U.S. Industries Becoming More Concentrated?” (co-authored with Gustavo Grullon from Rice University...



Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

24. November 2017,
11h, D-101

Harm Schütt, LMU München:

"Competition in Financial News Markets and Trading Activity"

Lehrstuhlbericht 2015-2016