Institute for Taxation and Accounting

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Research Interests


Deborah Schanz conducts research in the field of national and international company taxation. Her main areas of interest include

  • tax compliance, effective tax rates, tax planning of companies and strategies and the organization of tax departments;
  • the comparison of tax systems and tax complexity (Tax Attractiveness Index);
  • the influence of tax on investment and financing decisions, mainly financing of companies with equity, debt capital and hybrid financial instruments;
  • tax accounting;
  • the development of the (international) tax law, most notably under the influence of the actions against Base Erosion Profit Shifting (BEPS) and digitization.

Mrs. Schanz and her institute put emphasis on conducting high-quality research, which is discussed and published internationally, as well as being in a constant dialogue with practitioners – taking up practical topics and analyzing them, transporting research solutions into the business practice and discussing those in the light of the latest developments with practitioners.