Professor Martin Jacob holds the adidas endowed Chair of Finance, Accounting, and Taxation at WHU – Otto Beisheim School of Management. He received his undergraduate degree in business administration and his doctoral degree from the University of Tübingen, Germany. His research focuses on the economic effects of taxation on business decisions. His work has been published in several leading international journals including the Journal of Financial Economics, the Journal of Accounting Research, the Review of Financial Studies, The Accounting Review, the Journal of Accounting and Economics, Management Science, Contemporary Accounting Research, and the Journal of Public Economics. He further serves as Associate Editor of the European Accounting Review and Accounting & Business Research since 2016. His research has been widely cited in newspapers as well as policy debates.
Since 2021, Martin Jacob is a member of the Scientific Advisory Board of the German Ministry of Finance.
Recent Updates
Accepted paper
Corporate Tax Enforcement Externalities and the Banking Sector, Journal of Accounting Research | 2020, 58, 1117-1159 (with John Gallemore)
New working paper
Investment under Tax Policy Uncertainty: Evidence from Trump's Election and Tax Reform (with John Gallemore, Stephan Hollander, and Xiang Zheng)
New working paper
The Role of Personal Income Taxes in Corporate Investment Decisions (with Robert Vossebürger)
Contact Information
Martin Jacob
WHU - Otto Beisheim School of Management
Burgplatz 2
56077 Vallendar, Germany
martin.jacob (at) whu.edu
Recent Updates
Accepted paper
Does Differential Taxation of Short-Term Relative to Long-Term Capital Gains Affect Long-Term Investment? Journal of Accounting and Economics | forthcoming (with Eric He, Rahul Vashishtha, and Mohan Venkatachalam)
Accepted paper
Beyond Borders: Supragovernmental Tax Enforcement and Investment, The Accounting Review | forthcoming (with Zackery D. Fox, Jaron Wilde, and Ryan J. Wilson)