معرفی
Prof. Dr. Kay Blaufus is a full Professor at Leibniz University Hannover's Faculty of Economics and Management, where he serves as Executive Director of the Institute for Business Taxation. His administrative responsibilities include membership in the Faculty Council and Curriculum and Teaching Committee. He maintains office hours by appointment at Königsworther Platz 1, Building 1501, Room 424 in Hannover.
Professor Blaufus's research program centers on behavioral approaches to taxation, with three interconnected pillars:
- Behavioral Taxation: Experimental analysis of taxpayer decision-making
- Tax Compliance & Risk: Empirical studies of audit efficiency and compliance frameworks
- Tax Impact Analysis: Effects of taxation on investment, financing, and legal entity choices
His recent publications (2020-2025) demonstrate a strong focus on experimental methods in taxation research, with recurring themes:
- Behavioral responses to retirement tax incentives
- Corporate tax disclosure and audit dynamics
- Pandemic-related tax policy analysis
- Compliance cost measurement
Teaching responsibilities span undergraduate and graduate programs:
- Bachelor courses: Corporate Taxation, Taxable Income Determination, International Tax Planning
- Master seminars: Tax Planning Strategies, M&A Taxation, Current Case Law Analysis
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