Curriculum Vitae
Professor of International Business Taxation
University of Tübingen
Updated September 2026
Academic Appointments
Since 2012
Full Professor of International Business TaxationUniversity of Tübingen, School of Business and Economics
2006–2012
Assistant Professor (Habilitand)University of Mannheim, Business School
2000–2003
Research AssistantChair of Business Taxation, University of Mannheim
Visiting Positions
2014
Visiting ScholarNHH Norwegian School of Economics, Bergen
2012
Visiting ScholarTuck School of Business at Dartmouth, Hanover, USA
2009
Visiting ScholarCentre for Business Taxation, Saïd Business School, University of Oxford
Education
2000–2004
Dr. rer. pol., Business TaxationUniversity of Mannheim
2002–2004
Collège Doctoral EuropéenUniversité Louis Pasteur Strasbourg
1998–2000
M.A. in EconomicsUniversité catholique de Louvain
1993–1998
Diploma in Business AdministrationUniversity of Hagen
1996
Visiting Student in EconomicsUniversity of KwaZulu-Natal, Durban, South Africa
1993–1998
Studies in EconomicsUniversity of Tübingen
Professional Experience
2004–2006
Tax AdviserFlick Gocke Schaumburg, Frankfurt
2004
German Tax Adviser Examination
Research Fields
Tax Accounting · Business Taxation · Empirical Tax Research · International Corporate Tax Law · Multinational Firms
Teaching
International Taxation · Taxes and Business Strategy · Financial Accounting · Business Taxation · Bachelor and Master Seminars in Accounting and Business Taxation · Empirical Tax Research
Selected Publications
- Sebastien Bradley, Leslie A. Robinson, and Martin Ruf (2021). “The Impact of IP Box Regimes on the M&A Market.” Journal of Accounting and Economics 72, 101448.
- Maximilian Todtenhaupt, Lars Feld, Martin Ruf, Ulrich Schreiber, and Johannes Voget (2020). “Taxing Away M&A: Capital Gains Taxation and Acquisition Activity.” European Economic Review 128, 103505.
- Shafik Hebous and Martin Ruf (2017). “Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment.” Journal of Public Economics 156, 131–149.
- Lars Feld, Martin Ruf, Uwe Scheuering, Ulrich Schreiber, and Johannes Voget (2016). “Repatriation Taxes and Outbound M&As.” Journal of Public Economics 139, 13–27.
- Peter Egger, Valeria Merlo, Martin Ruf, and Georg Wamser (2015). “The Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data.” The Economic Journal 125(589), 1764–1789.