dr. S. (Saskia) Kohlhase

More information

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 taxes and tariffs affect transfer prices within firms. Moreover, she conducts research on corporate social responsibility reporting of public and private companies. Her work has been published in the Journal of Accounting and Economics, 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 electives 'Taxation' and 'Integrated Measurement and Reporting' at RSM.

Publications

Article (5)

Academic (3)

Kohlhase, S., & Wielhouwer, J. L. (2022). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, [101568]. https://doi.org/10.1016/j.jacceco.2022.101568
Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840. https://doi.org/10.1111/jbfa.12502
Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330. https://doi.org/10.1057/s41267-019-00287-9

Professional (2)

Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://discovery.rsm.nl/articles/503
Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. http://hdl.handle.net/1765/124760

Doctoral Thesis (1)

Internal (1)

Kohlhase, S. (2016). Studies on Financial Reporting and Taxation. [Doctoral Thesis, Vienna University of Economics and Business]. Vienna University of Economics and Business.

Paper (1)

Academic (1)

Kohlhase, S., & Wielhouwer, J. (2021). The relation between tax rates, tariffs, and transfer prices: The role of the head office and business unit. Paper presented at The EAA 2021 Virtual Annual Congress.

Working paper (3)

Academic (3)

Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed firms. (pp. 1). https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
Amberger, H., & Kohlhase, S. (2019). International Taxation and the Organizational Form of Foreign Direct Investment. WU International Taxation Research Paper Series No. 2017-02, SSRN.
Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.

Activities

Additional activities (6)

German Academic Association of Business Research (VHB) (External organisation)

Membership of network (Academic)
Journal of Accounting and Public Policy (Journal)

Publication Peer-review (Academic)
The Accounting Review (Journal)

Publication Peer-review (Academic)
Accounting and Business Research (Journal)

Publication Peer-review (Academic)
The European Accounting Review (Journal)

Publication Peer-review (Academic)
European Accounting Association (External organisation)

Membership of network (Academic)