Profile
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 (7)
Academic (4)
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Kohlhase, S., & Amberger, H. J. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies. https://doi.org/10.1057/s41267-023-00614-1
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Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, 75(2-3), [101568]. https://doi.org/10.1016/j.jacceco.2022.101568
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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
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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 (3)
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Kohlhase, S. (2022). What to expect from this year's Prinsjesdag. RSM Discovery. https://discovery.rsm.nl/articles/526-what-to-expect-from-this-years-prinsjesdag/
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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
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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)
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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)
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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)
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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
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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.
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Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.
Additional activities (6)
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German Academic Association of Business Research (VHB) (External organisation)
Membership of network (Academic)
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Journal of Accounting and Public Policy (Journal)
Publication Peer-review (Academic)
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The Accounting Review (Journal)
Publication Peer-review (Academic)
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Accounting and Business Research (Journal)
Publication Peer-review (Academic)
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The European Accounting Review (Journal)
Publication Peer-review (Academic)
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European Accounting Association (External organisation)
Membership of network (Academic)
Courses
Taxation
- Study year: 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
- Code: BMME004
- Level: Master, Master, Master, Master
Integrated Measurement and Reporting
- Study year: 2022/2023
- Code: BMME130
- Level: Master, Master, Master, Master
Past courses
AFM Honours Class
- Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
- Code: BMHONAFM
- Level: Master
Introduction to data visualization, web scraping, and text analysis in R
- Study year: 2018/2019
- Code: BERMSS018
- ECTS: 2 Level: Master
Featured in the media
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How Tax-Loss Offsetting Affects Financial Reporting
This article is co-written by Saskia Kohlhase, Assistant Professor of Taxation at RSM.
Sunday, 4 July 2021 -
0 Per Món Empresarial el 15 de Setembre de 2020 Fiscalidad La fiscalitat internacional és una preocupació constant dels governs d’arreu del món. Les normes fiscals vigents assignen els drets fiscals de les empreses al país on reporten els seus guanys. Per
Article about the constant concern of governments around the world about international taxation. Th current tax rules assign the tax rights of companies to the country where they report their profits. A global or territorial tax…
Monday, 14 September 2020
Featured on RSM Discovery
Dr Saskia Kohlhase, our expert on economic and societal consequences of taxation, explains the upcoming changes and what this means
New research looks at loss-making firms to determine the impact of changes in tax rules on financial reporting.
A worldwide tax system reduces the incentives of multinational corporations to engage in tax management in their foreign subsidiaries.
