Dr Saskia Kohlhase

Saskia Kohlhase

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

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. In addition, she conducts research on corporate social responsibility reporting of public and private companies. 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.

Publications

  • Academic (2)
    • 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)
  • 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.

  • Academic (2)
    • Amberger, H., & Kohlhase, S. (2019). International Taxation and the Organizational Form of Foreign Direct Investment. WU International Taxation Research Paper Series.

    • Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.

Additional activities (5)

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

    Membership of network (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)

Media

Media items

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.

Courses

AFM Honours Class

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

Taxation

  • 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