Teaching

WHU - Otto Beisheim School of Management

Business Taxation (Bachelor)

  • Fall semester 2021

  • Spring semester 2022

The aim of the course "Business Taxation" is to give an introduction to the topic of taxation of corporations, shareholders, and businesses and to deepen the understanding of how taxes affect business decisions. The course, for example, deals with the tax influence on investment decisions, financing decisions, the choice of organizational form, and mergers and acquisitions. The lecture focuses on concepts that can be applied to different tax systems around the world. After successfully participating in the course "Business Taxation", participants understand the role of taxes in key business decisions and are able to apply the concepts to practical problems.

Seminar in Financial Accounting (Bachelor)

  • Spring semester 2022

The Seminar in Financial Accounting aims at providing insights into research topics in accounting, finance, and taxation that are academically interesting and practically relevant. This year’s seminar deals with tax avoidance, in particular with the role of CEOs and corporate governance in corporate tax-planning decisions. Tax avoidance is an enormously discussed topic these days, not only from a political perspective but also from a corporate and shareholder perspective. Understanding the role of CEOs and governance structures in shaping corporate tax avoidance is therefore crucial for students interested in general management positions as well as students with a focus on finance, accounting, investment banking, or strategy consulting.

A further objective of the seminar is to introduce you to the fundamentals of scientific work. Gaining skills and experience in research will equip you with very valuable expertise for your subsequent Bachelor (and Master) thesis in accounting, finance, and taxation or in other areas of business administration. A further benefit of the seminar is that you will train your presentation skills, an important competency for executives and academics alike.

International Tax Strategy (Master)

  • Fall semester 2021

The aim of the course "International Tax Strategy" is to give insights into the international taxation of corporations, shareholders, and businesses as well as tax planning. The course, for example, deals with the tax influence on international investment and financing strategies. The lecture focuses on concepts that can be applied to different tax systems around the world. After successfully participating in the course "International Tax Strategy", participants understand the role of taxes in key international business decisions and are able to apply the concepts to practical problems. The course addresses students interested in general management positions as well as students with a focus on finance, accounting, investment banking, or strategy consulting.

University of Goettingen

Company Taxes I: Exercise (Bachelor)

  • Winter semester 2015, 2016, 2017 and 2018

  • Summer semester 2016, 2017 and 2018

It is the aim of “Company Taxes I” to provide knowledge about the most important taxes on assets and income that natural and legal persons in Germany are exposed to. Furthermore, fundamentals about the profit determination for tax purposes should be conveyed. In the course of the exercise, the students deepen, complete and extend their knowledge and skills acquired in the lecture series. In particular, some exercises are presented to, and solved with the students in order to strengthen their knowledge. The exercises include calculations, reasoned statements and critical analyses. The content of the exercises deals with the income taxation of natural persons. Afterwards, profit determination with regard to the tax balance sheet are covered. Furthermore, corporate as well as trade tax issues are discussed and tax payments are calculated.

Empirical Tax Research (Master)

  • Winter semester 2016, 2017 and 2018

  • Summer semester 2019 and 2020

The aim of the course is to provide knowledge about the current state of empirical tax research and to enable students to conduct empirical research in the field of taxation. To this end, the course starts with an overview of alternative tax burden measures. Afterwards, the course deals with databases used in empirical research. Next, students learn about common econometric methods and alternative approaches (e.g., simulations and experiments). A brief introduction to STATA enables students to replicate an existing study. Finally, students present and discuss working papers or published papers that deal with current topics related to taxation (e.g., tax avoidance, the effect of taxes on investment decisions or finance decisions).

Due to the coronavirus pandemic, I developed a digital teaching concept for the course "Empirical Tax Research" in the summer semester 2020. I recorded videos, which enabled students to prepare and follow up on the content of the course according to their individual learning preferences. In addition, I recorded a learning video in which I provide an introduction to STATA and replicate a part of an existing study in such a detailed way that students can conduct this replication study in STATA by themselves. Video conferences and online meetings helped to stay in contact with the students and allow for discussions about the content of the course and the papers presented.

International Company Taxation: Exercise (Master)

  • Winter semester 2015 and 2016

It is the aim of “International Company Taxation” to provide knowledge about the institutional fundamentals of international company taxation. In the course of the exercise, the students deepen, complete and extend their knowledge and skills acquired in the lecture series. In particular, some exercises are presented to, and solved with the students in order to strengthen their knowledge. The exercises include calculations, reasoned statements and critical analysis. The content of the exercises deals with possible mechanisms to mitigate international double taxation. Afterwards, the taxation of cross-border investments is covered and tax payments are calculated.