The Department of Accounting and Taxation engages in quantitative and internationally oriented research. Close ties exist with accounting as well as corporate ﬁnance and public ﬁnance. Research activity focuses on the analysis of tax effects based on analytical models as well as on applied simulation models. Analytical research underpins empirical studies that are also carried out at the department. Analytical research primarily covers the following topics:
- Taxation under uncertainty;
- Asymmetric taxation;
- Taxation and incentive effects;
- Tax neutrality;
International tax allocation mechanisms.
These topics also provide the theoretical basis for empirical projects we are working on. Current topics include:
- Assessing tax valuation approaches as supplementary information in financial reporting;
- Effects of tax reforms on ownership structures;
- Economic effects of capital gains taxation;
- Effects of group taxation on corporate structures;
Departmental research results have been presented at numerous international conferences, e.g. at the European Accounting Association (EAA), the American Accounting Association (AAA) and the lnternational Institute of Public Finance (IIPF), as well as published in leading scientific journals.
The department cooperates closely with other researchers in national and international research groups. At the center of our cooperations is the Working Group on Quantitative Tax Research (Arbeitskreis Quantitative Steuerlehre; www.arqus.info/), which aims to promote analytical and empirical research in business taxation. Arqus publishes not only a series of discussion papers with up-to-date research results but also comments on current tax policy issues; besides, it organizes scientific conferences and promotes young researchers.
Another key institution is the Center for Accounting Research (http://car.uni-graz.at/), which makes major contributions to analytical research in accounting as the scientific center of competence at the University of Graz.
The Department of Accounting and Taxation also collaborates intensively with the Center for Tax Research (www.cetar.org) at the University of Paderborn.