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.
In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working on boards outside their firm. Firm performance drops before eventually recovering as investment and compensation adjust.
German inheritance tax largely exempts business assets to protect jobs. Using data on inherited and sold family firms, this study finds no evidence that firm sales reduce employment; sold firms show stronger employment growth on average.
The EU introduced a temporary excess profits tax for the energy sector in 2022. The paper examines how the practical tax base approximates theoretical excess profits and discusses the resulting economic and distributional implications.