Prof. Dr. Marcel Olbert
Chair of Taxation, Accounting, and Finance
Main fields of research
- Business Taxation
- International Tax Planning
- Private Equity
- Investment decisions of multinational firms
- Economic effects of transparency and disclosure regulation
- Sustainability regulation / ESG
- Externalities of Economic Policies in Developing Count
Curriculum vitae
| 2024 | Research Visit, University of Mannheim |
| 2022–2024 | Visiting Scholar, Stanford Graduate School of Business |
| Since July 2020 Assistant Professor of Accounting, London Business School | |
| 2020 | Dr. rer. pol. (Ph.D.) M.Sc., BSc. Business Administration, University of Mannheim |
| 2019 | Visiting PhD Student, University of North Carolina at Chapel Hill |
| 2018 | Visiting PhD Student, Stanford Graduate School of Business |
Selected memberships
- American Accounting Association
- American Taxation Association
- National Tax Association
- European Accounting Association
- Accounting & Development Forum
Prizes, awards, honors
- Poets&Quants’ 40 Under 40 Best MBA professors
- FARS Midyear Meeting Outstanding Discussion Award
- FARS Midyear Meeting Best Paper Award
- Karin-Islinger-Foundation Award for Outstanding Dissertations
Selected editorial activities
- The Accounting Review Editorial Review Board
- European Accounting Review, Associate Editor
- European Accounting Review Excellence in Reviewing Recognition
Selected publications
- Gschossmann, E. and Olbert, M. (2025). Taxes and the global spillovers of AI investments. Mannheim.
- Olbert, M., Spengel, C. and Weck, S. (2024). Multinationals firms in tax havens – corporate motives, regulatory countermeasures, and recent statistics. In Research handbook on the economics of tax havens (S. 348–370). Cheltenham: Edward Elgar Publishing.
- Glaeser, S., Olbert, M. and Werner, A.-C. (2023). Tax competition and employment. The Accounting Review, 98, 1–30.
- Olbert, M. and Severin, P. (2023). Private equity and local public finances. Journal of Accounting Research, 61, 1313-1362.
- Olbert, M., Spengel, C. and Weck, S. (2023). Multinational firms in tax havens – Corporate motives, regulatory countermeasures, and recent statistics. ZEW Discussion Papers, 23–036. Mannheim.
- Olbert, M. (2020). Taxes and value creation in multinational business groups. Dissertation. Mannheim.
- De Simone, L., Olbert, M. and Spengel, C. (2019). Is mandatory country-by-country reporting effective? – Early evidence on the economic responses by multinational firms. ZEW policy brief, 2019–05. Mannheim.
- Glaeser, S., Olbert, M. and Werner, A.-C. (2019). Tax competition and employment. Mannheim.
- Greil, S., Müller, R. and Olbert, M. (2019). Transfer pricing for digital business models: Early evidence on challenges and options for reform. World Tax Journal : WTJ, 11, 557–588.
- Olbert, M. and Spengel, C. (2019). Taxation in the digital economy – recent policy developments and the question of value creation. ZEW Discussion Papers, 19–010. Mannheim.
- Olbert, M., Spengel, C. and Werner, A.-C. (2019). Measuring and interpreting countries' tax attractiveness for investments in digital business models. Intertax : International Tax Review, 47, 148–160.
- Olbert, M. and Werner, A.-C. (2019). Consumption taxes and corporate tax planning – evidence from European service firms. Mannheim.
- Bärsch, S.-E., Heckemeyer, J. H. and Olbert, M. (2018). Transfer pricing and the decision-making authority of the tax function in multinational companies. SSRN Working Paper Series. Rochester, NY.
- Bärsch, S.-E., Olbert, M. and Spengel, C. (2018). Analyse der neuen internationalen Unternehmensbesteuerung in den USA – Implikationen für international tätige Konzerne und den deutschen Gesetzgeber. Der Betrieb : DB, 71, 1815-1824.
- Heinemann, F., Olbert, M., Pfeiffer, O., Schwab, T., Spengel, C. and Stutzenberger, K. (2018). Implications of the US tax reform for transatlantic FDI. Intereconomics, 53, 87–93.
- Olbert, M. and Severin, P. (2018). Private equity and taxes. SSRN Working Paper Series. Rochester, NY.
- Spengel, C., Heinemann, F., Olbert, M., Pfeiffer, O., Schwab, T. and Stutzenberger, K. (2018). Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report – update 2018. Mannheim.
- Spengel, C., Olbert, M. and Stutzenberger, K. (2018). US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? Ifo-Schnelldienst, 71, 3–6.
- Bärsch, S.-E., Olbert, M. and Spengel, C. (2017). Internationale Unternehmensbesteuerung in den USA nach den Reformplänen der US-Regierung. Der Betrieb : DB, 70, 1676-1680.
- Bärsch, S.-E., Olbert, M. and Spengel, C. (2017). US tax reform : the implications in a Germany-US context. Bulletin for International Taxation, 71, 22–29.
- Olbert, M. and Spengel, C. (2017). International taxation in the digital economy : challenge accepted? World Tax Journal : WTJ, 9, 3–46.
- Spengel, C., Heinemann, F., Olbert, M., Pfeiffer, O., Schwab, T. and Stutzenberger, K. (2017). Analysis of US corporate tax reform proposals and their effects for Europe and Germany : final report. Mannheim.
- Spengel, C., Nicolay, K., Werner, A.-C., Olbert, M. and Schmidt, F. (2017). Steuerlicher Digitalisierungsindex 2017 : Die steuerliche Standortattraktivität für digitale Geschäftsmodelle im internationalen Vergleich. Der Betrieb : DB, 70, 1397-1403.
- Spengel, C. and Olbert, M. (2016). Die Berücksichtigung von Steuern in internationalen Investitionsentscheidungen – Stand der Wissenschaft und Praxiseinblicke. Die Unternehmensbesteuerung : Ubg, 9, 285–294.