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TRR 266/TAF Research Seminar: Reinald Koch: The effect of tax department structure on tax avoidance and tax risk

TAF Research Seminar

On 04 May 2021, Prof. Dr. Reinald Koch (Catholic University Eichstätt-Ingolstadt) presented at the TRR 266/TAF Research Seminar on the topic "The effect of tax department structure on tax avoidance and tax risk". This paper is joint work with Henning Giese (Catholic University of Eichstaett-Ingolstadt).

Since 2015, Prof. Dr. Reinald Koch holds the Chair for “Business Administration and Business Taxation” at the Faculty of Business Administration of the Catholic University Eichstätt-Ingolstadt. In 2010 he obtained his doctoral degree at the Georg-August-University Göttingen. As a researcher, he collaborated in projects for the German Ministry of Finance, the German Research Foundation (DFG) and the European Commission.

Main research areas of Prof. Dr. Reinald Koch include empirical identification of behavioral responses to tax legislation, influence of taxes on the legal company group structure and on corporate risk taking. He has published his work in the "British Tax Review", the "Schmalenbach Business Review", the "Review of Managerial Science" and the “Steuer und Wirtschaft” to name just a few publications.

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