Prof. Dr. Rainer Niemann

University of Graz, Institute of Accounting and Taxation, Universitätsstraße 15, A-8010 Graz

Tel: +43 316 380 6444

email: rainer.niemann(at)uni-graz.at

Research interests:

Taxation and investment decisions, Taxation under uncertainty, Agency theory and taxation, Taxation and incentives, Book-tax differences, Taxation and the structure of corporate groups, International tax allocation

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Education

2004Habilitation in Business Administration, University of Tuebingen, Germany
2000Doctorate in Business Administration, University of Tuebingen (with honours)
1997Diploma in Business Administration, University of Bielefeld, Germany (with honours)

Present and past positions

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Since
2013		Chairman of the Senate of the University of Graz
Since 2006Deputy Chair at the Center for Accounting Research, University of Graz
Since 2004Full professor at the Institute of Accounting and Taxation, University of Graz
2004Interim professor at the Chair of Business Administration and Business Taxation, University of Magdeburg, Germany
2000-2004Assistant professor at the Chair of Business Administration and Business Taxation, University of Tuebingen
1997-2000Research assistant at the Chair of Business Administration and Business Taxation, University of Tuebingen
1995-1997Teaching assistant at the Chair of Business Administration and Business Taxation, University of Bielefeld

 

Selected publications

  • Martini, J.T. and Niemann, R. (2014), The impact of taxation on international assignment decisions: a principalagent approach, Review of Managerial Science, http://han.uni-graz.at/han/91704/link.springer.com/article/10.1007/s11846-014-0134-8, DOI 10.1007/s11846-014-0134-8
  • Martini, J.T., R. Niemann, and D. Simons (2012): Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decision, forthcoming in: Contemporary Accounting Research
  • Niemann, R., and C. Sureth (2011): The Impact of Differential Capital Income Taxation on the Value of Risky Projects, in: Economics Bulletin, S. 1047-1054.
  • Niemann, R. (2011): The Impact of Tax Uncertainty on Irreversible Investment, in: Review of Managerial Science, S. 1-17.
  • Knirsch, D., and R. Niemann (2008): Deferred Shareholder Taxation – Implementing a Neutral Business Tax in the European Union, Accounting in Europe 5, S. 121-140.
  • Niemann, R. (2008): The impact of differential taxation on managerial effort and risk-taking, FinanzArchiv 64, S. 273-310.
  • Niemann, R. and C. Sureth (2008): Steuern und Risikobereitschaft in Modellen irreversibler Investitionen, Journal für Betriebswirtschaft 58, S. 121-14.
  • Niemann, R. (2007): The Impact of Tax Uncertainty on Irreversible Investment, CESifo Working Paper No. 2075.
  • Niemann, R. (2006): Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen, Zeitschrift für betriebswirtschaftliche Forschung 58, 928-957.
  • Niemann, R., and C. Sureth (2005): Capital Budgeting with Taxes under Uncertainty and Irreversibility, Jahrbücher für Nationalökonomie und Statistik 225, 77-95.
  • Niemann, R. (2004): Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality, International Tax and Public Finance 11, 265-281.
  • Niemann, R. (2004): Investitionswirkungen steuerlicher Verlustvorträge – Wie schädlich ist die Mindestbesteuerung?, Zeitschrift für Betriebswirtschaft 74, 359-384.
  • Niemann, R., and C. Sureth (2004): Tax Neutrality under Irreversibility and Risk Aversion, Economics Letters 84, 43-47.

 

Contact

DART – Doctoral Program in Accounting, Reporting, and Taxation
Universitätsstraße 15/E4 A-8010 Graz
University of Graz, Center for Accounting Research Phone:+43 (0)316 380 - 7255