Caroline Heber

Caroline Heber is a Full Professor at the Institute for Financial Law, Law Faculty, University of Vienna, a position held since February 2023. She concurrently serves as Head of the Center for European Fiscal Law and Policy (since July 2023), Visiting Professor at IE University Madrid (since October 2023), and Research Affiliate at the Max Planck Institute for Tax Law and Public Finance in Munich.

Her research explores:

• European/international tax law frameworks
• Comparative VAT legislation and compliance
• Cross-border taxation barriers
• EU legal integration and fiscal policy

Recent publications focus on European tax harmonization, VAT implementation challenges, and financial inclusion mechanisms, demonstrating consistent engagement with EU fiscal policy evolution.

She leads a research team including doctoral candidates and assistants working on topics like VAT law, EU tax reforms, and cross-border taxation. Current team members: Harjivan Bhullar, Julia Huber, Chiara Schartmüller, Timur Türker, and Luka Rosenauer.