Alumni

Here you can find an overview of our former colleagues, who have successfully finished their dissertation at our faculty.

StB Prof. Dr. Sabine Aßmann

_{Dissertation: Steuerliche Anreize für Forschung und Entwicklung im internationalen Vergleich, Köln/Lohmar 2009 (Eul)}

_{Promotion: Dr. rer. pol (2009)}

Credit: Flick Gocke Schaumburg

StB Prof. Dr. Sven-Eric Bärsch, LL.B.

_{Dissertation:} _{Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context – Issues and Options for Reform, Heidelberg et al. 2012 (Springer)}

_{Promotion: Dr. rer. pol (2012)}

Dr. Sören Bergner

_{Dissertation: Tax Incentives for Small and Medium-Sized Enterprises –A Misguided Policy Approach?}

_{Promotion: Dr. rer. pol (2017)}

StB Dr. Ralf U. Braunagel, M.B.L.T

_{Dissertation: Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU – eine Beurteilung im Hinblick auf das Europarecht, Köln/Lohmar 2008 (Eul)}

_{Promotion: Dr. rer. pol (2008)}

StB Prof. Dr. Rainer Bräutigam

_{Dissertation:}_{Die Entwicklung der Unternehmensbesteuerung in der Europäischen Union – eine Analyse von nationaler Steuerpolitik, EuGH-Rechtsprechung und möglichen Reformvorschlägen unter Verwendung von Effektivsteuermaßen}

_{Promotion: Dr. rer. pol (2017)}

Dr. Eva Broer

_{Dissertation: Erbschaftsteuer im internationalen Vergleich – Reformansätze für Deutschland, Köln/Lohmar 2008 (Eul)}

_{Promotion: Dr. rer. pol (2008)}

Credit: Felix Zeiffer

Prof. Dr. Elisa Casi-Eberhard

_{Dissertation: Tax transparency: an analysis of the effect of enhanced tax information disclosure on individual and corporate behavior}

_{Promotion: Dr. rer. pol (2020)}

Credit: Privat

Dr. Verena Katharina Dutt

_{Dissertation: Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base.}

_{Promotion: Dr. rer. pol (2021)}

Prof. Dr. Christina Elschner

_{Dissertation: Die Steuer- und Abgabenbelastung von grenzüberschreitenden Personalentsendungen}

_{Promotion: Dr. rer. pol (2006)}

Dr. Christof Ernst

_{Dissertation: Evaluation of Tax Incentives for Research and Development in Germany}

_{Promotion: Dr. rer. pol (2011)}

Dr. Maria Theresia Evers

_{Dissertation: Tax accounting, tax sheltering and profit shifting : empirical evidence on the effects of book-tax conformity and enhanced concepts for a harmonized corporate tax base in the EU}

_{Promotion: Dr. rer. pol (2017)}

Dr. Lisa Evers

_{Dissertation: Intellectual Property (IP) Box Regimes. Tax Planning, Effective Tax Burdens, and Tax Policy Options}

_{Promotion: Dr. rer. pol (2014)}

Credit: Tsvetina Tsonkova

Dr. Leonie Fischer

_{Dissertation: Corporate Taxation in the European Union – An Analysis of the Implications of Tax Competition, ECJ Case Law and Common Tax Policy Based on Effective TaxMeasures}

_{Promotion: Dr. rer. pol (2022)}

Dr. Michael Grünewald

_{Dissertation: Internationales Steuerinformationssystem – Auf Basis des European Tax Analyzer}

_{Promotion: Dr. rer. pol (2010)}

Prof. Dr. Jost Heckemeyer

_{Dissertation: The Effects of Corporate Taxes on Business Behavior}

_{Promotion: Dr. rer. pol (2012)}

Dr. Manuel Imhof

_{Dissertation: Business Restructuring. Eine betriebswirtschaftliche und steuerrechtliche Analyse, Köln/Lohmar 2012 (Eul)}

_{Promotion: Dr. rer. pol (2012)}

StB Dr. Andrea Kamp-David, MBA

_{Dissertation: Steuercontrolling im internationalen Konzern – Aufbau eines Steuerinformationssystems, Köln/Lohmar 2011 (Eul)}

_{Promotion: Dr. rer. pol (2010)}

Credit: Tsvetina Tsonkova

Dr. Daniel Klein

_{Dissertation: Income Shifting, Digitalization, and Tax Policy}

_{Promotion: Dr. rer. pol (2022)}

StB Dr. Manuel Koch

_{Dissertation: Schaffung und Nutzung von immateriellen Vermögenswerten im multinationalen Unternehmen}

_{Promotion: Dr. rer. pol (2014)}

StB Dr. Katharina Königseder

_{Dissertation: Research and Development – Tax Planning of Multinational Firms}

_{Promotion: Dr. rer. pol (2015)}

Dr. Elisabeth Köpping

_{Dissertation: Essays on the Impact of Labor Taxation on Private Firms – Simulation and Empirical Evidence from European Panel Data}

_{Promotion: Dr. rer. pol (2015)}

Credit: Foto Witt

Dr. Christopher Ludwig

_{Dissertation: Income Shifting in the Era of Digitalization and Tax Induced Capital Market Reactions}

_{Promotion: Dr. rer. pol (2021)}

StB Dr. Christiane Malke

_{Dissertation: Taxation of European Companies at the time of establishment and restructuring, Wiesbaden 2010 (Gabler)}

_{Promotion: Dr. rer. pol (2009)}

StB Dr. Sebastian Matenaer

_{Dissertation: Implikationen steuerlicher Risiken: ökonomische Analyse und empirische Evidenz}

_{Promotion: Dr. rer. pol (2013)}

WP StB Dr. Markus Mayer

_{Dissertation: Internationale Arbeitnehmerbesteuerung – Eine steuersystematische Analyse anhand der Länder Deutschland, Österreich und Schweiz, Wiesbaden 2010 (Gabler)}

_{Promotion: Dr. rer. pol (2010)}

Credit: Tsvetina Tsonkova

Dr. Jessica M. Müller

_{Dissertation: Development of corporate taxation in a globalised and digitalised world}

_{Promotion: Dr. rer. pol (2023)}

Credit: Katrin Glückler

Dr. Raphael Müller

_{Thema der Dissertation: Increasing tax transparency – evidence of the impact on international businesses and stakeholders}

_{Promotion: Dr. rer. pol (2022)}

StB Dr. Hannah Nusser

_{Dissertation: Profit shifting within multinationals : an analysis of its tax-minimization potential and of anti-avoidance measures that extend taxation of interest and royalities at source}

_{Promotion: Dr. rer. pol (2017)}

Prof. Dr. Marcel Olbert

_{Thema der Dissertation: Taxes and value creation in multinational business groups.}

_{Promotion: Dr. rer. pol.}

StB Dr. Dominic Paschke

_{Dissertation: Die “Unitary Taxation” der US-Bundesstaaten. Leitbild für die Konzernbesteuerung in der Europäischen Union?, Köln/Lohmar 2007 (Eul)}

_{Promotion: Dr. rer. pol (2007)}

Dr. Olena Pfeiffer

_{Dissertation: International Profit Shifting within Multinational Enterprises: Empirical Evidence on the Key Channels and Countermeasures}

_{Promotion:Dr. rer. pol (2017)}

Dr. Timo Reister

_{Dissertation: Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen, Wiesbaden 2009 (Gabler)}

_{Promotion: Dr. rer. pol (2009)}

Credit: Boston Consulting Group

Prof. Wilhelm Schmundt

_{Dissertation: Die Entscheidungsnützlichkeit der Ertragsteuerbilanzierung nach IFRS/US-GAAP unter besonderer Berücksichtigung latenter Steuern, Wiesbaden 2008 (Gabler)}

_{Promotion: Dr. rer. pol (2008)}

Credit: Privat

Prof. Dr. Barbara Stage

_{Dissertation: The effects of international mobility, digitalization and tax transparency initiatives on taxation of businesses and individuals.}

_{Promotion: Dr. rer. pol (2021)}

Credit: Felix Zeiffer

Dr. Daniela Steinbrenner

_{Dissertation: The impact of R&D tax incentives on country’s location attractiveness and firm’s innovation activities}

_{Promotion: Dr. rer. pol. (2022)}

Dr. Frank Streif

_{Dissertation: Fiscal Policy in Europe: Taxation, Debt and Direct Democracy with Multiple Jurisdictions}

_{Promotion: Dr. rer. pol (2016)}

StB Dr. Simone Streisselberger

_{Dissertation: Besteuerung der betrieblichen Altersversorgung im internationalen Vergleich, Köln/Lohmar 2012 (Eul)}

_{Promotion: Dr. rer. pol (2012)}

Credit: Felix Zeiffer

StB Dr. Kathrin Stutzenberger

_{Dissertation: Development of corporate taxation in the European Union : an analysis of the effects of competition, case law and coordination based on effective tax measures}

_{Promotion: Dr. rer. pol. (2020)}

Credit: Felix Zeiffer

StB Dr. Heiko Vay

_{Dissertation: Tax Transparency and International Tax Avoidance – Evidence from Country-by-Country Reporting}

_{Promotion: Dr. rer. pol. (2020)}

StB Dr. Andreas Waltrich

_{Dissertation: Cross-Border Taxation of Permanent Establishments – An International Comparison}

_{Promotion: Dr. rer. pol (2016)}

Credit: Erich Dichiser

Dr. Stefan Weck

_{Dissertation: Public Tax Transparency in the EU – Evidence on Costs and Corporate Practices
Promotion: Dr. rer. pol. (2024)}

StB Dr. Martin Wehrße

_{Dissertation: Grenzüberschreitende Besteuerung von Personengesellschaften im internationalen Vergleich Qualifikationskonflikte – Doppel- und Nichtbesteuerung – Reformüberlegungen, Köln/Lohmar 2011 (Eul)}

_{Promotion: Dr. rer. pol (2011)}

Dr. Carsten Wendt

_{Dissertation: A Common Tax Base for Multinational Enterprises in the European Union, Wiesbaden 2009 (Gabler)}

_{Promotion: Dr. rer. pol (2008)}

Credit: Felix Zeiffer

Dr. Ann-Catherin Werner

_{Dissertation: Tax systems, tax planning and tax competition in an international and digital economy}

_{Promotion: Dr. rer. pol. (2020)}

StB Prof. Dr. Ina Wilhelm

_{Dissertation: Tax Accounting and Reporting Behavior: Empirical Evidence on the Effects of Book-Tax Conformity and Current Trends in Europe}

_{Promotion: Dr. rer. pol (2017)}

StB Dr. Florian Zawodzky

_{Dissertation: Mehrwertsteuer in der digitalen Wirtschaft}

_{Promotion: Dr. rer. pol (2021)}

Dr. Benedikt Zinn, CPA

_{Dissertation: Tax Accounting in Germany: Empirical Evidence on the Relationship between Financial and Tax Accounting and Options for Reform}

_{Promotion: Dr. rer. pol (2012)}

StB Dr. Theresa Zinn

_{Dissertation: The Impact of Anti-Avoidance Measures on Profit Shifting Strategies of Multinational Companies – A Comparison of Developed and Developing Countries}

_{Promotion: Dr. rer. pol (2012)}