Dr Saskia Kohlhase

Saskia Kohlhase

Assistant Professor
Rotterdam School of Management (RSM)
Erasmus University Rotterdam


Saskia Kohlhase conducts research on economic and societal consequences of taxation. In particular, she investigates consequences of taxing cross-border economic activities, tax incentives of loss-making firms, and how taxation influences the allocation of funds within firms. Her work has been published in the Journal of International Business Studies and the Journal of Business Finance and Accounting. 

Saskia has joined the Accounting and Control department of RSM as an assistant professor in 2016 after obtaining 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).

Saskia 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.

Professional experience

Assistant Professor

Erasmus University Rotterdam
RSM - Rotterdam School of Management
Department of Accounting & Control


Professional Publications

Scholarly Publications (5)

Work in Progress

  • S. Kohlhase & J.L. Wielhouwer (2020). The relation between tax rates, tariffs, and transfer pricing components.

Semi Scientific Publications

Doctoral Thesis


Editorial positions (3)

  • The Accounting Review

    Ad Hoc Reviewer

  • Accounting and Business Research

    Ad Hoc Reviewer

  • The European Accounting Review

    Ad Hoc Reviewer

Organization Memberships


Media item

Discovery items

Tax rule changes and timing of asset write-offs in loss-making firms

New research looks at loss-making firms to determine the impact of changes in tax rules on financial reporting.

Effects of worldwide and territorial tax systems

A worldwide tax system reduces the incentives of multinational corporations to engage in tax management in their foreign subsidiaries.


AFM Honours Class

  • Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
  • Code: BMHONAFM
  • Level: Master


  • Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
  • Code: BMME004
  • Level: Master, Master, Master, Master

Past courses

Introduction to data visualization, web scraping, and text analysis in R

  • Study year: 2018/2019
  • Code: BERMSS018
  • ECTS: 2 Level: Master