Taxation: Katholische Universität Eichstätt

KU Research Institute for Taxation

The KU Research Institute for Taxation pools and coordinates research, teaching and outreach on tax topics at the Ingolstadt School of Management (WFI) of the Catholic University of Eichstätt-Ingolstadt (KU).

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Social Media

Find out more about the activities of the KU Research Insititute for Taxation by following us on UniNow and LinkedIn. Stay informed about current research topics and job vacancies at the institute, receive valuable information for your studies and get in touch with us directly!

News

Welcome event for Master Taxation students

To kick off the winter semester 2023/24, a welcome event for all new students of the Master's degree program in Taxation will take place on 17 October 2023 at 3 pm in room NB-107. All first-semester students and all students who started their studies in the previous summer semester are kindly invited to a personal welcome by the course coordinators Prof. Koch and Prof. Langenmayr.

Hiking trip of the KU Research Institute for Taxation

Wanderausflug des KU Research Institute for Taxation

Hiking trip of the KU Research Institute for Taxation to the Starnberger See on August 08, 2023

This year, the hiking trip of the KU Research Institute for Taxation led to the Starnberger See near Tutzing in best weather. On the so-called Ilka-Höhe we enjoyed the wonderful panoramic view into the foothills of the Alps. After a short rest there, the 15 km long hike led us through woods and meadows to the Deixlfurter See and over a small gorge back to Tutzing, where we ended the day with an ice cream directly at the lake.

Events

Talk by Fritz Güntzler MdB

Vortrag von Herrn Güntzler am 31. Januar 2023 an der WFI

On January 31, 2023, Fritz Güntzler MdB was a guest at our Faculty of Economics. In his exciting lecture, Mr. Güntzler reported on his work in the German Parliament's investigation committees on cum-ex transactions and the Wirecard case as well as on current legislative projects in the field of tax policy. The subsequent discussion round on the topics of global minimum taxation, the complexity of the tax system and current demands for the introduction of an excess profits tax was moderated by Prof. Dr. Langenmayr and Prof. Dr. Koch. The well-attended event concluded with a general Q&A session in which students were able to address their questions directly to Fritz Güntzler.

Panel on the Future of Taxation

Increasing digitization involves new challenges for tax consultancy and tax departments in companies, which also leads to a changing job profile. Such changes have implications for teaching students majoring in taxation.

On December 2, 2020, we held a panel on "The Future of Taxation" with Dr. Mathias Hildebrand (then Senior Vice President Group Tax at ProSiebenSat.1 Media SE and co-editor of beck.digitax) and Dr. Richard Schmidtke (Partner Transfer Pricing at Deloitte) in which participants discussed how taxation and tax-related jobs are likely to change further in the coming years and how today's students can prepare for this.

Projects

Tax avoidance of multinational companies at subsidiary level

In this project, funded by the Fritz Thyssen Foundation, we are investigating which factors influence differences in the tax avoidance activities of affiliates within a group. Previous research papers have focused on profit shifting and tax avoidance at group level. Building on these findings, we would like to take a closer look at the role of subsidiaries when implementing such strategies.

Prerequisites and framework conditions for investment incentives after times of crisis

This research project, which ran from September 2021 to April 2022, focused on possible reforms to German corporate taxation. The aim of the considerations was to create new investment incentives for companies after the end of the Covid-19 crisis. In collaboration with the German Federal Ministry of Economics and Climate Action (BMWK) and Andreas Oestreicher, Matti Boie-Wegener and Sandra Hartmann (all Georg-August-Universität Göttingen), Reinald Koch, Dominika Langenmayr and Lena Schön developed six different packages of measures to create favorable framework conditions for investments.

The individual reform proposals cover various areas. These include the introduction or extension of regulations on declining balance depreciation, a reduction in the corporation tax rate, an extension of the financing allowance for trade tax, a reduction in the discount rate for provisions and the introduction of a wealth tax. Dynamic and static microsimulations were used to calculate the revenue and relief effects in order to show the different effects of the individual measures.

The research results provide a sound basis for the discussion on the effects of potential tax reforms and serve as a valuable resource for decision-makers. Overall, the project provides important insights into the design of competitive and investment-friendly corporate taxation in Germany in times of economic challenges.

Loss offset as a tax policy instrument in times of crisis

On behalf of the former Federal Ministry for Economic Affairs and Energy (now: Federal Ministry for Economic Affairs and Climate Action), Reinald Koch, Dominika Langenmayr and Lena Schön examined the effects of an expansion of the existing tax loss offsetting options on the behavior of companies.

The study, which was conducted in 2021, uses microsimulation models to estimate the effects of the policy on tax revenue. First, the results were calculated for a sample of companies, which were then extrapolated to the population of companies on the basis of official tax statistics. In addition to that, the relief effects resulting from an extension of the loss offsetting options were calculated for various smaller groups of companies. For this purpose, the companies were differentiated in particular with regard to their legal form, size and sector affiliation.

In addition to the revenue and relief effects, this research project investigated how changes in the tax regulations affect the behavior of companies. With regard to a change in loss offsetting, particular effects on investment behavior, financing and the liquidity situation of companies were forecasted.

Research

Current Publications

Publications in Reviewed Journals

Koch, R., Langenmayr, D., Schön, L. (2023), Verlustrücktrag bei der Gewerbesteuer? Eine Mikrosimulation der Aufkommenseffekte. Perspektiven der Wirtschaftspolitik, Im Erscheinen.
Koch, R., Holtmann, S., Giese, H. (2023). Losses never sleep – The effect of tax loss offset on stock market returns during economic crises. Journal of Business Economics, 93(1-2), 59-109
Langenmayr, D.; Zyska L. (2023). Escaping the exchange of information: Tax evasion via citizenship-by-investment, Journal of Public Economics, 221, 104865
Langenmayr, D., Liu, L. (2023). Home or away? Profit shifting with territorial taxation, Journal of Public Economics, 217, 104776
Langenmayr, D., Reiter, F. (2022). Trading offshore: evidence on banks' tax avoidance, Scandianvian Journal of Economics, 124(3), 797-837
Langenmayr, D., Simmler, M. (2021). Firm mobility and jurisdictions’ tax rate choices: Evidence from immobile firm entry, Journal of Public Economics, 204, 104530
Reiter, F., Langenmayr, D., & Holtmann, S. (2021). Avoiding taxes: banks’ use of internal debt. International Tax and Public Finance, 28(3), 717-745
Gamm, M, Holtmann, S., Koch, R. (2020). Die Besteuerung von Immobilien-Publikumsfonds nach dem InvStRefG - Eine steuerliche Vorteilhaftigkeitsanalyse, Steuer und Wirtschaft (StuW) 97(4), 368-380
Graßl, B., Koch, R. (2020). Die unilateralen Maßnahmen zur Digitalsteuer – Rechtliche Einordnung und wirtschaftliche Belastung, Steuer und Wirtschaft (StuW) 97(4), 293-316
Holtmann, S. (2020). Tax Avoidance Using Hybrid Financial Instruments Among European Countries, British Tax Review Issue 2, 217-240
Bönke, T., Grabka, M., Schröder, C., Wolff, E., Zyska, L. (2019). The Joint Distribution of Net Worth and Pension Wealth in Germany, Review of Income and Wealth, 65(4), 834-871. Working Paper Version (PDF)
Langenmayr, D., Lester, R. (2018). Taxation and Corporate Risk-Taking, The Accounting Review 93, 237-266

Other Publications

Langenmayr, D. (2023). Steuerschätzung: Ausgabenprioritäten setzen, Wirtschaftsdienst 103(11), 724
Koch, R. (2023). Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland, Wirtschaftsdienst 103(11), 776-782
Koch, R., Langenmayr, D. (2021). Unternehmenssteuerrecht: Rechtsformneutralität sinnvoll?, Wirtschaftsdienst 101(4), 241
Graßl, B., & Giese, H. (2021). Die Überwälzung einer Digitalsteuer und deren Auswirkung auf Umsatzrendite und ETR. Beck. digitax, 2(1), 13-22
Giese, H., Graßl, B., Holtmann, S., Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie – Kann das Steuersystem Solidarität in der Gesellschaft fördern?, DStR 58(15-16), 752-760
Graßl, B., & Koch, R. (2020). Einordnung umsatzbasierter Steuern nach der aktuellen EuGH-Rechtsprechung und die Relevanz für unilaterale Digitalsteuern. IStR, 645-653
Graßl, B., & Früchtl, F. (2020). Die steuerliche Behandlung und Belastung eines Rückkaufs und Verkaufs von Lebensversicherungsverträgen. BB, 2646-2652
Koch, R., Langenmayr, D., Holtmann, S. (2020). Masterstudiengang "Taxation" an der WFI - Ingolstadt School of Management, beck.digitax 5/2020
Koch, R., Langenmayr, D., Holtmann, S. (2020). Informationen für Studium und Beruf: Masterstudiengang "Taxation" an der WFI - Ingolstadt School of Management, Wirtschaftswissenschaftliches Studium 49, 51-52
Koch, R., Langenmayr, D. (2020). Der steuerliche Umgang mit Verlusten: Reformoptionen für die Corona-Krise, Wirtschaftsdienst 100, 367-373
Graßl, B., Koch, R. (2019). Unilaterale Initiativen zur Einführung von Digitalsteuern. IStR, 28(22), 873-888

Public Relations

The KU Research Institute for Taxation seeks to contribute to the networking of the Catholic University of Eichstätt-Ingolstadt in business, society and politics. Here, you can find your contact persons for tax-related topics.