Research

Research focus

The chair’s research is located at the intersection between business taxation, accounting and finance. The main focus lies on the connection between tax burdens, tax effects and ascertainment of taxable profits.

Focus: Accounting, Taxation & Capital Markets

Effects of decisions of taxation as well as the information about the corporate tax burden will differ depending on the connection between accounting and ascertainment of taxable profits. For instance, the effects of financial and tax accounting policy are determined through the degree in how far both instruments are employable independently from one another. An investigation of these connections may be conducted in an analytical model but also allows for the development of empirically testable hypotheses. In this way interactions of tax and financial accounting policy as well as other areas of corporate policy are made visible.

Focus: Corporate Governance, Management & Corporate Control

Taxation and corporate policy impact the system of Corporate Governance. As far as it is possible to save taxes, the effects of taxation on the investment and financing policy can also be changed by conflicts of interest between shareholders and management. In this case the influence of tax-related arrangements on the target variables of particular actors is of interest. It is possible that country-related or company-related differences arise, which influence, for instance, the tax effects for family firms or insider or outsider corporate governance systems.