Vita

Tobias Bornemann finished his post-doctoral degree (Habilitation) in February 2024 on “Regulatory Effects of Corporate Taxation and Financial Reporting” at WU Vienna in Business Economics. Since his doctorate in 2018 on the topic “Give and Take - The Effects of Taxation on Firms' Innovation” in International Business Taxation (DIBT), he has been working as an Assistant Professor at the International Accounting Group (WU Vienna). He studied Business Economics at the University of Paderborn, Germany, and International & European Tax Law at the University of Lund, Sweden. During his studies and doctorate, he worked as a research assistant at the Chair of Business Taxation at the University of Paderborn and the Business Taxation Group (WU Vienna). During his doctorate, he spent research stays at the University of Uppsala, Sweden, and the University of Oxford, England.

Research

Research focus

I empirically investigate how the regulation of taxes and reporting affects firms and their stakeholders. My research findings should contribute to local and international debates and inform evidence-based regulation of firms and markets. I find it important that legislators, standard-setters, and regulators can make better decisions based on empirical results, e.g., to enact more efficient laws with fewer unexpected or unintended side effects and consequences. 

Selected publications

• Does Fair Value Taxation Affect Banks’ Investment Portfolios and Risk-Taking?, 2024, (with Sylvia Auer and Eva Eberhartinger), Journal of the American Taxation Association (JATA), forthcoming.
  https://doi.org/10.2308/JATA-2022-019.

• The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment, 2023, (with Anna-Lena Moosmann and Zoltán Novotny-Farkas), European Accounting Review, forthcoming.
  https://doi.org/10.1080/09638180.2023.2239298. 

• The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance, 2023, (with Stacie Kelley and Benjamin Osswald), Journal of the American Taxation Association (JATA) 45(2), 1–28.
  https://doi.org/10.2308/JATA-2021-013.
  — Awarded the JATA Outstanding Paper Award

• Do Corporate Taxes Affect Executive Compensation?, 2023, (with Martin Jacob and Mariana Sailer), The Accounting Review 98(2), 31–58.
  https://doi.org/10.2308/TAR-2019-0567.
  — Awarded the WU Award 2023 for Excellence in Research. 
  — Media coverage:
  Die Presse, September 20, 2019: Gesetz gegen Topgagen wirkt nicht.
  Der Standard, September 20, 2019: Manager-Steuermalus verpufft. 
  ORF Science, September 19, 2019: Steuermalus für Managergagen ohne Wirkung.

Selected grants

• FWF Austrian Science Fund Grant, Interaction Effects of Regulatory and Financial Reporting (P 36801-G), EUR 238.796, (joint with Zoltán Novotny-Farkas), https://www.fwf.ac.at/forschungsradar/10.55776/P36801.

Teaching

I have taught various courses at Bachelor's and Master's level in which students can acquire critical professional and social skills. After completing my classes, students can solve complex problems related to taxation and companies' financial reporting. They can also analyze financial statements to make informed investment decisions or conduct empirical research projects. An excerpt of the courses I teach or have taught:

• Financial Statement Analysis & Security Valuation

• IFRS Group Accounting

• Advanced Topics in Accounting Research

• Tax Accounting

• Taxes and Business Strategy

• International Business Taxation

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