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.



Dan Amiram (Columbia Business School) visiting FAccT Center Research Seminar

On September 8, 2017, Dan Amiram (Columbia Business School) presented his current working paper “Do Executive Compensation Contracts Maximize Firm Value? Evidence from a Quasi-Natural Experiment” at...



Saverio Bozzolan (LUISS University Rome) visiting FAccT Center Research Seminar

On June 30, 2017, Saverio Bozzolan (LUISS University Rome) presented his current working paper “Consistency in Guidance Characteristics” (co-authored with Giulia Redigolo, University of Padova) at...



Shivaram Rajgopal (Columbia Business School) visiting FAccT Center Research Seminar

On June 23, 2017, Shivaram Rajgopal (Columbia Business School) presented his current working paper "Towards a Financial Statement Based Approach to Modeling Systemic Risk in Insurance and...



Prof. Dr.

Martin Jacob



Next WHU Research Seminar in Accounting & Tax

13. October 2017, 11:00, D-001

Daniel Beneish, University of Indiana:

“Explaining Merger Wealth Effects using Allocated Merger Prices

Lehrstuhlbericht 2015-2016