David SAMUEL

David Samuel is an Assistant Professor of Accounting at Singapore Management University (SMU) and a Della Suantio Fellow. He completed his PhDs in Business (Accounting) and International Business Taxation at the University of Wisconsin-Madison and Vienna University of Economics and Business, respectively, and holds an MSc in Strategy, Innovation, and Management Control from Vienna and a BSc in Business Administration from the University of Mannheim.

• PhD in Business (Major: Accounting), University of Wisconsin-Madison
• PhD in International Business Taxation, Vienna University of Economics and Business
• MSc in Strategy, Innovation, and Management Control, Vienna University of Economics and Business
• BSc in Business Administration, University of Mannheim

His research explores corporate and international taxation, focusing on tax planning strategies, regulatory compliance, and the intersection of taxation with corporate governance and finance. He examines how tax policies like the U.S. Tax Cuts and Jobs Act (TCJA) influence corporate behavior, including cost reclassification to avoid taxes and foreign investment decisions.

David’s recent publications investigate the Base Erosion and Anti-Abuse Tax (BEAT) under TCJA, repatriation tax impacts on subsidiaries, and state-owned enterprises’ tax planning incentives. His work bridges empirical accounting research with broader economic and regulatory implications.

• 2021 Henry C. Naiman Outstanding Graduate Student Teaching Award
• 2020 Douglas Clarke Memorial Teaching Award
• Wisconsin School of Business Distinguished Teaching Award (2020, 2019)
• Wisconsin Naming Scholarship & Accounting Department Scholarship (2018-2022)

As a full-time faculty member, David teaches financial accounting and taxation courses at both undergraduate and graduate levels. He has served as an ad hoc reviewer for journals like Contemporary Accounting Research and participated in academic conferences including the AAA Annual Meeting. His professional experience spans PwC, BMW, and the United Nations.