Prof. Dr. Rainer Niemann
University of Graz, Institute of Accounting and Taxation, Universitätsstraße 15, A-8010 Graz
Tel: +43 316 380 6444
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
| 2004 | Habilitation in Business Administration, University of Tuebingen, Germany |
| 2000 | Doctorate in Business Administration, University of Tuebingen (with honours) |
| 1997 | Diploma 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 2006 | Deputy Chair at the Center for Accounting Research, University of Graz |
| Since 2004 | Full professor at the Institute of Accounting and Taxation, University of Graz |
| 2004 | Interim professor at the Chair of Business Administration and Business Taxation, University of Magdeburg, Germany |
| 2000-2004 | Assistant professor at the Chair of Business Administration and Business Taxation, University of Tuebingen |
| 1997-2000 | Research assistant at the Chair of Business Administration and Business Taxation, University of Tuebingen |
| 1995-1997 | Teaching 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
