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Profile

I conduct research on economic and societal consequences of taxation and environmental, social, and governance (ESG) regulation. In particular, I investigate consequences of taxing cross-border economic activities, tax incentives of loss-making firms, and how taxes and tariffs affect transfer prices within firms. Moreover, I conduct research on corporate social responsibility reporting of public and private companies. My research has been published in internationally peer reviewed journals such the Journal of Accounting and Economics, Journal of international Business Studies, and the Journal of Business, Finance and Accounting.

 

I have teaching experience at the undergraduate and master level in integrated measurement and reporting, financial accounting, and taxation. Currently, I teach and coordinate the master elective 'Taxation' and the bachelor course ‘Financial and Tax Consulting’ at RSM.

 

Next to my research and teaching activities, I serve as a reviewer for many internationally peer reviewed journals, an editorial board member of Accounting and Business Research and European Accounting Review, and a guest editor for Accounting in Europe. I obtained my PhD from Vienna University of Economics and Business in 2016. For my PhD thesis on Financial Reporting and Taxation, I received the Award “Nürnberger Steuergespräche” (awarded by the tax advisors association in Nuremberg).

Publications

Academic (4)
  • Amberger, H. J., & Kohlhase, S. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies, 54(8), 1529-1561. https://doi.org/10.1057/s41267-023-00614-1

  • 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), Article 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 (3)
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.

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 (1)
  • Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.

Activities

  • Accounting and Business Research (Journal)
    Saskia Kohlhase (Member of editorial board)
    01 Jan 2023

    Activity: Editorial work (Academic)

  • Accounting in Europe (Journal)
    Saskia Kohlhase (Reviewer)
    01 Jan 2023

    Activity: Editorial work (Academic)

  • German Academic Association of Business Research (VHB) (External organisation)
    Saskia Kohlhase (Member)
    01 Jan 2022

    Activity: Other activity > Membership of network (Academic)

  • Journal of Accounting and Public Policy (Journal)
    Saskia Kohlhase (Reviewer)
    01 Jan 2022

    Activity: Editorial work > Publication Peer-review (Academic)

  • The Accounting Review (Journal)
    Saskia Kohlhase (Reviewer)
    01 Jan 2021

    Activity: Editorial work > Publication Peer-review (Academic)

  • Accounting and Business Research (Journal)
    Saskia Kohlhase (Reviewer)
    01 Jan 2017

    Activity: Editorial work > Publication Peer-review (Academic)

  • The European Accounting Review (Journal)
    Saskia Kohlhase (Reviewer)
    01 Jan 2017

    Activity: Editorial work > Publication Peer-review (Academic)

  • Duke University
    Saskia Kohlhase (Visiting researcher)
    05 Jan 2015 - 31 May 2015

    Activity: Visit other > Visiting an external academic institution (Academic)

  • European Accounting Association (External organisation)
    Saskia Kohlhase (Member)
    01 Nov 2013

    Activity: Other activity > Membership of network (Academic)

Courses

Past courses

Financial and Tax Consulting

  • Study year: 2023/2024
  • Code: B3T6101
  • Level: Bachelor 3, Bachelor 3, Bachelor 3

Taxation

  • Study year: 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
  • Code: BMME004
  • Level: Master, Master, Master, Master

Algorithms in Accounting and Control

  • Study year: 2022/2023
  • Code: BMME001
  • Level: Master, Master, Master, Master

Integrated Measurement and Reporting

  • Study year: 2022/2023
  • Code: BMME130
  • Level: Master, Master, Master, Master

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

Featured on RSM Discovery

How multinational corporations choose to organise foreign affiliates

How international taxation affects the way that multinational corporations create new foreign affiliates to carry out cross-border economic activities.