Our Mission Statement
Our mission is academic leadership in tax law – at WU and beyond. Our Institute is the largest university-based institution in tax law worldwide. As a hub for the international tax community, we offer a unique academic platform for tax-related research.
OUR RESEARCH AGENDA
Our research is committed to being significant, innovative and inspiring. We aim to be at the forefront of the global tax discussion, delivering high quality scientific impact in publications, at conferences or in the media. We have the capacity to cover a broad range of research areas, including business taxation, VAT, transfer pricing, EU tax law, tax treaties, tax policy and administrative issues. We are also up-to-date with future developments in the field of tax, e.g. digitalisation and the use of technology. We think globally, but also recognise that taxes may be local. We therefore equally cover both national and international topics.
COMMITMENT TO TEACHING
Teaching is a core function, where we develop the next generation of tax professionals. Our teaching is research-led, introducing our students to the latest developments in the tax world. We offer courses on all academic levels (bachelor, master, postgraduate and doctoral). For bachelors, we offer a solid academic education in tax. For masters, our aim is to prepare students for a high-level career, ideally in tax, where our graduates can make the best use of the comprehensive tax education received in our programs. At the doctoral level, we are proud to offer elite programs where the best young tax talents are shaped for their further careers in academia or tax practice. Our postgraduate LLM program, with a truly international faculty, is among the top in the world.
We are committed to excellence in our teaching. We treat our students with fairness and respect. In turn, we ask for their sincere contribution. We teach in German and English (as appropriate), bringing also the international dimension of tax to our students. In our teaching, we apply a case-study approach, giving our students a real-life experience. Furthermore, we connect students with tax practice through projects with our many partners from the private sector, government institutions and international organizations.
We do not compromise on academic integrity. Our work is always objective, truthful and impartial. We are diligent in our research on existing tax laws, as it will give guidance to the judiciary, tax administrations and practitioners. Equally, we are respectful for the relevance our work may have for the design of future tax policies or tax systems. As a legal discipline above all, we see tax as a legal issue governed by the rule of law. As a publicly funded university, we are also particularly mindful of the various roles of tax in modern society, as e.g. an important source of public revenue, a duty toward society, and yet also a cost for taxpayers.
INTERNAL AND EXTERNAL COOPERATION
We promote a culture of cooperation in order to excel in our work. Convinced that we can be more than the sum of our parts, we trust that an exchange of thoughts in an open academic debate will make our research better. We are open to sharing our ideas and projects with other researchers, from WU or other universities. We aim for a multi-disciplinary approach to tax issues where appropriate. To ensure innovation, we promote an open and constructive dialogue with the tax world outside academia, including business, government and international institutions.
We aim to provide our staff with an efficient and professional working environment. Our professionalized administration gives our research staff the room they need to focus on their academic work. Though different in task, administration and research staff treat each other as colleagues with mutual respect and collegiality.
We welcome diversity and promote gender equality. We are proud that our institute is a melting pot of people from different countries with many different languages and cultural backgrounds. At the same time, we are united through our dedication to tax law, commitment to excellence and professionalism. We have a culture of respect, honesty, personal appreciation, flat hierarchy and mutual support.
There is an open invitation for everyone sharing these values to join us.