Business Taxation

Website of the institute


Business taxation examines the problems that arise for companies from the existence of taxes. In particular, the decision-makers should be able to assess operational facts from a tax perspective, make decisions taking into account the resulting tax effects and develop alternative courses of action to achieve the determined goals while avoiding negative tax effects. A prerequisite for this is a well-founded knowledge of tax law.


The institute is involved in the business education of undergraduate and graduate students. The imparting of tax law knowledge plays an important role without, however, being the focus of the subject. Rather, the focus is on tax planning and the economic analysis of tax effects. For example, the effects of taxation on investment and financing behavior in a national and international context are worked out and the tax-optimized legal form and location are discussed.

Research Priorities/ Research Focus

  • Behavioral Taxation
  • Tax Compliance and Tax Risk
  • Tax impact on financing, investment and legal form decisions


  • arqus: Arbeitskreis Quantitative Steuerlehre
  • DFG – Network „Behavioral Taxation“
  • Research Cluster Innovation and Learning
  • CAT: Cluster Accounting & Taxation
  • LLEW: Leibniz Labor für experimentelle Wirtschaftsforschung


Executive Director

Prof. Dr. Kay Blaufus
 Kay Blaufus  Kay Blaufus


Prof. Dr. Kay Blaufus
 Kay Blaufus  Kay Blaufus

Research Staff

M.Sc. Eike Alexander Baumgart
 Eike Alexander Baumgart  Eike Alexander Baumgart
M.Sc. Julian Bock
 Julian Bock  Julian Bock
Dr. Michael Milde
 Michael Milde  Michael Milde
M.Sc. Marcel Schaefer
 Marcel Schaefer  Marcel Schaefer

Doctoral Candidates

M.Sc. Julian Simon