معرفی
Prof. Dr. Heiko Müller has been Chair of Business Taxation at the Faculty of Economics, Ruhr-Universität Bochum since 2007. Previously he served as Junior Professor of Business Taxation at the School of Business and Economics of Humboldt-Universität zu Berlin (2005–2007).
Education:
- 1992–1995: Diplom-Kaufmann (Master equivalent) in Business Administration, Humboldt-Universität zu Berlin, focus on Business Taxation and Auditing
- 1992: Internship in auditing/tax consulting
- 1989–1992: Pre-diploma in Business Informatics, Humboldt-Universität zu Berlin
- 2005: Certified Tax Advisor (Steuerberaterexamen)
- 2004: Doctorate (Dr. rer. pol.)
Research Interests revolve around all aspects of business taxation, especially the intersection of corporate finance decisions and tax law. He investigates optimal tax strategies under German corporate and income tax codes, the fiscal impact of reorganizations, shareholder financing structures, and the tax-efficient design of corporate pension schemes. His work combines rigorous legal analysis with quantitative modelling to guide both academic debate and professional practice.
Recent publications demonstrate a tight focus on real-time policy evaluation—analyzing newly enacted legislation such as the German Growth Opportunities Act and the Reorganization Tax Act—and on comparative tax efficiency studies that contrast alternative investment or financing routes available to corporations and partnerships.
Scientific Awards:
- Förderpreis des Statistischen Bundesamts (Award of the Federal Statistical Office), 2004
Grants & Advising: No specific grant information or named student advisees are listed in the provided material.
Laboratory / Team: As Chair of Business Taxation, Prof. Müller leads the research and teaching activities of the Lehrstuhl für Betriebswirtschaftliche Steuerlehre, supervising staff and doctoral researchers in empirical and theoretical tax research.
