I am a professor at the University of Tübingen. I am interested in how to shape a fair and efficient tax system for firms and individuals. My research has been published in top accounting and economics journals. I have taught courses on tax law, taxes and business strategy, financial accounting and empirical research methods.

Recent Research

The Effect of Taxes on CEO Performance In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working in boards outside of their firm. At the same time, firm performance drops before eventually recovering as investment projects with below average profitability are disregarded and due to adjustments in CEO compensation.

Ökonomische und empirische Einordnung der Übergewinnsteuer The EU implemented a excess profit tax in the energy sector in 2022. An Excess profits is a theoretical construct, which is not empirically observable. The implemented tax may thus affect firms violating the ability to pay principle.

Besteuerung der Unternehmen This 1200 pages textbook is a comprehensive presentation of the German business tax law and its effects on business decisions.