Marcel Olbert

Marcel Olbert is an active Assistant Professor of Accounting at London Business School (LBS), teaching in the MBA program and recognized as a 2024 Poets & Quants Best 40-Under-40 MBA Professor. He serves as an Associate Editor for the European Accounting Review and maintains key research affiliations with ZEW (Leibniz Centre for European Economic Research) as a Junior Research Associate and with TRR 266 Accounting for Transparency as a Research Fellow.

His educational background includes:

• BSc from University of Mannheim
• MSc from University of Mannheim
• PhD from University of Mannheim

Olbert's research critically examines how regulatory and macroeconomic incentives drive multinational enterprise behavior, with core expertise in corporate taxation, disclosure regulation, and corporate finance. Current projects investigate OECD tax reforms (Pillar 1+2), carbon leakage via cross-border emissions shifting, and Country-by-Country Reporting impacts on global resource allocation. His work bridges empirical accounting analysis with real-world policy consequences, focusing on unintended outcomes of tax transparency initiatives.

His publication record (2017-2025) in premier journals like The Accounting Review and Review of Financial Studies reveals a cohesive trajectory: early work on digital economy taxation evolved into granular analysis of transfer pricing disputes, private equity disclosure effects, and tax competition. A dominant trend is quantifying how tax policy reshapes firm investment, employment, and environmental strategies—particularly through the lens of multinational compliance.

Key recognitions include:

• Poets & Quants Best 40-Under-40 MBA Professors (2024)
• TRR 266 Accounting for Transparency Research Fellowship

Olbert actively recruits pre-doctoral research assistants for projects on carbon taxes and tax reforms, supported by substantial grants from the National Bureau of Economic Research (NBER), Wheeler Institute for Business and Development, and ITFP. His grant-funded work directly addresses pressing global issues like carbon leakage in developing nations and multinational resource allocation under new transparency regimes.

He operates within the TRR 266 Accounting for Transparency research unit and collaborates with the Wheeler Institute, which features his carbon leakage studies. His ZEW affiliation enables analysis of European tax policy impacts, while pre-doctoral assistantships facilitate data-intensive research on OECD tax reforms.