adidas Chair of Finance, Accounting, and Taxation –

How taxes affect decisions.

About us

In 2019 the former Chair of Taxation was renamed as adidas Chair of Finance, Accounting, and Taxation.
The Chair aims at promoting its three major fields of research by providing solid scientific foundations, conveying them by teaching and not least promoting the exchange with the business practice.
When working in the fields of economics, finance, and accounting, taxation is an important aspect. Tax policy has a major impact on the behaviour of individuals and decisions of companies.
For example, corporate and personal taxes influence corporate location decisions, the distribution of profits in multinational corporations, capital structure, dividend policy, and corporate investments. Individuals decide for whom they work, whether to emigrate or become self-employed. All these decisions are influenced by taxes.

Our Research Focus

High-quality and innovative research –
Deepening the understanding of the effects of taxation.

The adidas Chair of Finance, Accounting and 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.

The main research focuses of the Chair are:

  • Taxation and investment decisions
  • Taxation and payout policies
  • Capital Gains Taxation
  • Empirical Tax Research

Covering topics on tax effects –
Take a look at our recent publications.

Exchange with adidas

Adidas and WHU –
Business and Research in constant exchange.

As a result of the cooperation between WHU and the adidas Group, which was inaugurated in September 2019, the former Chair of Business Taxation was renamed as adidas Chair of Finance, Accounting, and Taxation
One of its goals is to deepen the interaction between research, education, and business practice. 
For this purpose, presentations and guest lectures of experts from various business units of the adidas Group take place regularly. On these occasions, they present best cases and share essential experiences from their daily business practice to the students.
Furthermore, the cooperation with adidas focuses on fostering the students´ practical competences in the field of Finance, Accounting, and Taxation, in order to endow them with crucial insights into the industry of consumer goods.
Besides, the adidas Group regularly offers topics, which can be handled in the context of an internship/thesis-combination program. Students can also apply for a mere internship, whether with a duration of three months in summer or six months during a gap year.

Tax Readings Group

WHU’s Tax Readings Group encourages doctoral students and faculty to discuss new tax research and provide feedback to authors. We meet on a monthly basis to discuss current working papers and correspond with the authors to provide timely and constructive feedback.


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Berlin-Vallendar Tax Conference

The Berlin-Vallendar Tax Conference was launched by two chairs at WHU - Otto Beisheim School of Management and Freie Universität Berlin. The conference provides international researchers in Business Taxation the opportunity to discuss current research trends.


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WHU Financial Accounting & Tax Center (FAccT)

The WHU FAccT Center is dedicated to generating and disseminating scientific knowledge about the economic consequences of financial accounting and taxation that is relevant to students, practitioners and policy makers.


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Innovation on the move –
Keep up with the latest events and activities.

This year's Berlin-Vallendar tax conference took place on June 4, 2020, digitally via ZOOM.

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6th Berlin-Vallendar Conference will take place on digitally.

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On March 6th 2020, Jaron H. Wilde (University of Iowa) presented his current research topic "Beyond Borders: Supergovernment Monitoring and Tax Enforcement" at the WHU Research Seminar in Finance & Accounting.

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On January 10th 2020, Maria Loumioti presented her current research paper "Direct Lending: The Determinants, Characteristics and Performance of Direct Loans".

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Our Team

The adidas Chair of Finance, Accounting and Taxation Team:

Professor Dr. Martin Jacob


+49 (0)261 6509 350 
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Swenja Thur

Personal Assistant

+49 (0)261 6509 353
Send email

Hanna Rhein-Op den Camp

Project Manager

+49 (0)261 6509 731 
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Thorben Wulff

Doctoral Student / Research Assistant

+49 (0)261 6509 352 
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Robert Vossebürger

Doctoral Student / Research Assistant

+49 (0)261 6509 354
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Professor Dr. Frank Hechtner

Technische Universität Kaiserslautern


Sven Westphälinger

Partner International Tax,
KPMG AG Wirtschaftsprüfungsgesellschaft