dr. S. (Saskia) Kohlhase
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
Article (8)
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Academic (4)
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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
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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
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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
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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
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Professional (4)
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Kohlhase, S. (2024). How multinational corporations choose to organise foreign affiliates. RSM Discovery. https://www.rsm.nl/discovery/2024/organise-foreign-affiliates/
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Kohlhase, S. (2022). What to expect from this year's Prinsjesdag. RSM Discovery. https://www.rsm.nl/discovery/2022/prinsjesdag/
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Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://www.rsm.nl/discovery/2021/write-offs-in-loss-making-firms/
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Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. https://www.rsm.nl/discovery/2020/tax-systems/
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Doctoral Thesis (1)
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Internal (1)
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Kohlhase, S. (2016). Studies on Financial Reporting and Taxation. [Doctoral Thesis, Vienna University of Economics and Business]. Vienna University of Economics and Business.
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Paper (1)
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Academic (1)
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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.
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Working paper (1)
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Academic (1)
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Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.
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Additional activities (9)
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Accounting and Business Research (Journal)
Editorial work (Academic)
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Accounting in Europe (Journal)
Editorial work (Academic)
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German Academic Association of Business Research (VHB) (External organisation)
Membership of network (Academic)
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Journal of Accounting and Public Policy (Journal)
Publication Peer-review (Academic)
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The Accounting Review (Journal)
Publication Peer-review (Academic)
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Accounting and Business Research (Journal)
Publication Peer-review (Academic)
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The European Accounting Review (Journal)
Publication Peer-review (Academic)
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Duke University
Visiting an external academic institution (Academic)
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European Accounting Association (External organisation)
Membership of network (Academic)
PhD Track (1)
- Role: Co-promotor
- PhD Candidate: Masoud Mohebbi
- Time frame: 2023 -
Events (3)
Address
Office: Mandeville Building T08-16
Burgemeester Oudlaan 50
3062 PA Rotterdam
Postbus 1738
3000 DR Rotterdam
Netherlands