Dr Saskia Kohlhase
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.
Erasmus University Rotterdam
RSM - Rotterdam School of Management
Department of Accounting & Control
Scholarly Publications (5)
- S. Kohlhase & J. Pierk (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. doi: 10.1111/jbfa.12502
- 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
- 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
- S. Kohlhase (2016). Dissertation Award Tax Advisors' Association Nuremberg (Förderpreis Nürnberger Steuergespräche).
Work in Progress
- S. Kohlhase & J.L. Wielhouwer (2020). The relation between tax rates, tariffs, and transfer pricing components.
Semi Scientific Publications
- S. Kohlhase & J. Pierk Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery
- 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 (3)
The Accounting Review
Ad Hoc Reviewer
Accounting and Business Research
Ad Hoc Reviewer
The European Accounting Review
Ad Hoc Reviewer
European Accounting Association (EAA)
- 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…Mon Empresarial Tuesday, 15 September 2020
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.
Introduction to data visualization, web scraping, and text analysis in R
- Study year: 2018/2019
- Code: BERMSS018
- ECTS: 2 Level: Master