Vita

Since 2018, Tobias Bornemann has been an Assistant Professor of Accounting at the Department of Finance, Accounting, and Statistics at WU Vienna. Between October 2024 and March 2025, he served as a Visiting Professor at Paderborn University’s Department of Taxation, Accounting, and Finance. He completed his Doctorate in International Business Taxation (Ph.D.) at WU Vienna in 2018 with a dissertation titled "Give and Take – The Effects of Taxation on Firms’ Innovation." In 2024, he achieved his post-doctoral degree (Habilitation) with the work "Regulatory Effects of Corporate Taxation and Financial Reporting." Tobias has also conducted research visits at the Uppsala Center for Fiscal Studies and the Centre for Business Taxation at Oxford University’s Saïd Business School. His professional experience includes work in international tax at BMW Group and PricewaterhouseCoopers AG.

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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