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Prof. Eva Eberhartinger
Prof. Eva Eberhartinger is full professor and holds a chair in Tax Management (Betriebswirtschaftliche Steuerlehre) at the Department of Finance and Accounting. She is currently the Vice-Rector, Financial Affairs at WU, the appointment will end in 2011. The tax management group consists of one senior (Klaus Hirschler) and 7 junior researchers. Their fields of specialization are group restructuring, group taxation, finance and taxation, and tax accounting on a national and international level. In her research, she focuses on international tax strategy. She leads a project within the SFB International Tax Coordination on the taxation of cross-border, intra-group finance. Her other focus is on tax accounting, in particular on comparative studies of the relation between financial statements and taxable profit.
In her current research, she examines behavioral aspects of (not) choosing tax-minimizing strategies in enterprises, taking cross-border hybrid finance and the possibilities of double-non-taxed income as an example. She co-operates with Dr. G. Fellner from WU, who is an expert in experimental economics. In co-operation with Prof. E. Pummerer (University of Innsbruck), she works on comprehensive simulations on (dis-)advantageousness of intragroup, cross-border hybrid finance under uncertainty. Within the Doctoral Program, she will encourage and support young researchers to add to existing research in those two fields. She is thus mostly involved in the research areas 1 (Determination of Taxable Profit) and 4 (International Coordination of Business Taxation) aforementioned.
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