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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About us
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. Taxation is an important aspect when working in the fields of economics, finance and accounting.
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
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.
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.
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.
Research & Publications
Covering topics on tax effects –
Take a look at our recent publications.
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News and Stories
Innovation on the move –
Keep up with the latest events and activities.
On September 18, the new adidas Chair of Finance, Accounting, and Taxation was officially opened at the Vallendar campus of WHU - Otto Beisheim School of Management. The chair will be headed by Professor Dr. Martin Jacob.
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On May 10th 2019, David Windisch (University of Graz) presented his current research topic "Measuring Accounting Comparability" at the WHU Research Seminar in Finance & Accounting.
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On March 8th 2019, Pietro Bonetti (IESE Business School) presented his current topic "Disclosure Regulation and Corporate Acquisitions" at the WHU Research Seminar in Finance & Accounting.
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Our Team
The adidas Chair of Finance, Accounting and Taxation Team:
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
Diplom-Ökonom
Technische Universität Kaiserslautern
Sven Westphälinger
Partner International Tax,
KPMG AG Wirtschaftsprüfungsgesellschaft