Dr Saskia Kohlhase

Assistant Professor

Rotterdam School of Management (RSM)

Erasmus University Rotterdam

Connected with

Erasmus Accounting Research Group

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 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

Publications

Professional Publications

S. Kohlhase & J. Pierk Effects of worldwide and territorial tax systems. RSM Discovery [go to publisher's site]

Scholarly Publications (3)

S. Kohlhase & J. Pierk (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51, 1312-1330. doi: 10.1057/s41267-019-00287-9
S. Kohlhase & J. Pierk (2020). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, forthcomin. doi: 10.1111/jbfa.12502
S. Kohlhase (2016). Dissertation Award Tax Advisors' Association Nuremberg (Förderpreis Nürnberger Steuergespräche). Wetenschappelijk.

Work in Progress (3)

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

Doctoral Thesis

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.