Dr Saskia Kohlhase
Saskia Kohlhase conducts research in the area of economic and societal consequences of taxation. In particular, Saskia investigates tax incentives of loss-making firms, consequences of taxing cross-border economic activities, and how taxation influences the allocation of funds within firms.
She has joined the Accounting and Control department of RSM as an assistant professor in November 2016. She obtained her Ph.D. from Vienna University of Economics and Business. During her Ph.D. education, she spent five months as a visiting scholar at Duke University. For her dissertation, she has received the Award of “Nürnberger Steuergespräche” (awarded by the tax advisors association in Nuremberg).
She has teaching experience at the undergraduate and master level in financial accounting and taxation. Currently, she teaches and coordinates the master elective 'Taxation' and the honors class in the Accounting and Financial Management Master at RSM.
Erasmus University Rotterdam
RSM - Rotterdam School of Management
Department of Accounting & Control
Work in Progress (4)
- S. Kohlhase & J. Pierk (2020). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms.
- S. Kohlhase & J.L. Wielhouwer (2020). The relation between tax rates, tariffs, and transfer pricing components.
- H. Amberger & S. Kohlhase (2019). International Taxation and the Organizational Form of Foreign Direct Investment. (Preprints). : WU International Taxation Research Paper Series No. 2017-02, SSRN
- S. Kohlhase (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. (Preprints). : WU International Taxation Research Paper Series No. 2016-03, SSRN
Scholarly Publications (2)
- S. Kohlhase & J. Pierk (2019). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies. doi: 10.1057/s41267-019-00287-9
- S. Kohlhase (2016). Dissertation Award Tax Advisors' Association Nuremberg (Förderpreis Nürnberger Steuergespräche). Wetenschappelijk.
- S. Kohlhase (2016, oktober 16). Studies on Financial Reporting and Taxation. Vienna University of Economics and Business (155 pag.) Prom./coprom.: Prof. Dr. U. Kosi & Prof. Dr. E. Eberhartinger.
Editorial positions (2)
Accounting and Business Research
Ad Hoc Reviewer
The European Accounting Review
Ad Hoc Reviewer
European Accounting Association (EAA)
A worldwide tax system reduces the incentives of multinational corporations to engage in tax management in their foreign subsidiaries.
Introduction to data visualization, web scraping, and text analysis in R
- Study year: 2018/2019
- Code: BERMSS018
- ECTS: 2 Level: Master