WHU Tax Readings Group

The WHU Tax Readings Group was formed in January 2016 to encourage both doctoral students and faculty to discuss new tax research and provide feedback to authors.

Our tax readings group will meet at least on a monthly basis to discuss current working papers and correspond with the authors to provide timely and constructive feedback.
We welcome papers concerning a wide range of tax topics and methods.

If you would like to send a working paper to the WHU Tax Readings Group for feedback, please contact Kathleen Andries.

Regular participants:

And other members of the WHU Accounting and Finance Group.

Past Meeting Dates

May 22, 2019:
Discussion of: "Whose Taxes Matter? The Effects of Institutional Ownership on Dividend Payout Policy around Tax Rate Changes"
by Trent Krupa and Steven Utke (both University of Connectitut)

April 24, 2019:
Discussion of: "Deterrence and Substitution: The effect of state tax Whistleblower protections on state and federal tax avoidance"
by Yoojin Lee (California State University, Long Beach), Shaphan Ng, Terry Shevlin and Aruhn Venkat (University of California, Irvine)

January 16, 2019:
Discussion of: "Loss or Lost? The Functioning of Business Groups under Financial Distress"
by Marcel Olbert (University of Mannheim)

September 12, 2018:
Discussion of: "Profit Shifting & Controlled Foreign Corporation Rules -The thin bridge between corporate tax systems"
by Axel Prettl (University of Tuebingen)

January 17, 2018:
Discussion of: "Non-tax Costs and Tax-Motivated Profit Shifting: The Role of Law Firms with Intellectual Property Expertise"
by John Gallemore (University of Chicago), Jing Huang (Virginia Tech) and Kelly Wentland (George Mason University)

December 6, 2017:
Discussion of: "Multinational tax avoidance: Is it all about profit shifting?"
by Christopf Beuselinck (IESEG School of Management) and Jochen Pierk (Erasmus University of Rotterdam)

November 8, 2017:
Discussion of: "Corporate Taxation and Bank Outcomes: Evidence from U.S. State Taxes"
by John Gallemore (University of Chicago), Michael Mayberry (University of Florida) and Jaron Wilde (University of Iowa)

September 27, 2017:
Discussion of: "The Financial Reporting Effects of Tax-Deductible Goodwill Impairments"
by Sarah Blechinger (Independent Author), Miles Romney (Florida State University) and Steven Utke (University of Connecticut)

June 21, 2017:
Discussion of: "An Investigation of GAAP ETR Management"
by Jeffrey L. Hoopes (University of North Carolina at Chapel Hill), Adrian Kubata, Tim Wagener and Christoph Watrin (all University of Münster)

May 17, 2017:
Discussion of: "Corporate Tax Planning and Stock Return"
by Shane Heitzman and Maria Ogneva (both University of Southern California)

April 13, 2017:
Discussion of: "How do Firms Tradeoff Cash Flows and Information Transparency to Manage Credit Risk? An Examination of Tax Planning Activities"
by Nathan Goldman (University of Texas at Dallas) and Russ Hamilton (University of Arizona).

March 8, 2017:
Discussion of: "Director Taxes, Director Independence and Firm Value: Evidence from Board Reforms Worldwide"
by Qingyuan Li (Wuhan University), Edward Maydew (University of North Carolina at Chapel Hill), Richard Willis (Vanderbilt University) and Li Xu (Washington State University).

February 15, 2017:
Discussion of: "Tax Avoidance and Cost of Debt: The Case for Syndicate Risk Mitigation and Public Bond Markets"
by Adnan Anil Isin (University of Exeter).

January 18, 2017:
Discussion of: "What tells us accounting information on loss carryforwards about future firm performance?"
by Sandra Dreher (University of Magdeburg), Sebastian Eichfelder (University of Magdeburg) and Felix Noth (IWH Halle).

December 2, 2016:
Discussion of: "Tax Information Exchange and Offshore Entities: Evidence from the Panama Papers"
by Jim Omartian (University of North Carolina at Chapel Hill)

September 27, 2016:
Discussion of: "Tax Expense Surprises and Aggregate Stock Returns"
by Erin Henry (Haslam College of Business, University of Tennessee) and Kewei Hou (Fisher College of Business, Ohio State University)

June 29, 2016:
Discussion of: "Does Analyst Tax Expertise Matter"
by Réka Felleg and Wim Janssen (both University of Amsterdam)

May 25, 2016:
Discussion of: "Macroeconomic effects of aggregate corporate tax avoidance: A cross-country analysis"
by Terry Shevlin (University of California at Irvine), Lakshmanan Shivakumar (London Business School) and Oktay Urcan (University of Illinois at Urbana-Champaign)

April 20, 2016:
Discussion of: "Does International Profit Shifting Substitute Intertemporal Profit Shifting?"
by Laura Dobbins (Freie Universität Berlin)

March 1, 2016:
Discussion of: “A Closer Examination of the Book-Tax Difference Pricing Anomaly”
by Brad Hepfer (University of Iowa)

February 23, 2016:
Discussion of: “R&D and the Rising Foreign Profitability of U.S. Multinational Corporations”
by Lisa de Simone (Stanford Graduate School of Business), Jing Huang (Virginia Tech), Kinda Krull (University of Oregon)

February 23, 2016:
Discussion of: “Corporate political contributions and tax avoidance”
by Zhenhua Chen (Tulane University), Scott D. Dyreng (Duke University), Bin Li (University of Texas at Dallas)

February 3, 2016:
Discussion of: “Analysts and Taxes”
by Sangwan Kim (University of Massachusetts), Andrew Schmidt (North Carolina State University), Kelly Wentland (George Mason University)

January 27, 2016:
Discussion of: “Non-recurring Income Taxes: Do Analysts and Investors Identify and Adjust for Transitory Tax Expense Items”
by Dain Donelson (The University of Texas at Austin), Colin Koutney (The University of Texas at Austin), Lillian Mills (The University of Texas at Austin)


Jun.-Prof. Dr.

Kathleen Andries

Assistant Professor


Prof. Dr.

Martin Jacob