Research Fields

Influence of taxation on the actions of individuals and companies

  • Tax effects theory in the light of genuine uncertainty
  • Tax avoidance decisions of companies

Economic analysis of tax law

  • Tax goals and market economy goals in the light of genuine uncertainty
  • Specification of equability as taxation principle
  • Economic analysis of selected tax rules (tax treatment of losses, non-profit and taxation, tax rules of profit determination)

Corporate responsibility

  • The extent of corporate responsibility in a market economy
  • Is responsible acting of companies realizable?
  • Corporate Responsibility and the limits of tax planning