Michael Milde

Dr. Michael Milde currently holds the professorship in Business Taxation at the University of Göttingen's Faculty of Economics for the Summer Semester 2025. He earned his PhD in Economics from Leibniz University Hannover in 2020 with a thesis on deferred taxation and tax audit negotiations. His research focuses on Behavioral Taxation, applying behavioral economics to tax policy questions, including experimental analyses of tax decisions, tax audit negotiations, and the interplay between tax planning and corporate sustainability goals. He leads courses in taxation for bachelor and master students, supervises experimental research, and publishes in top journals like Management Science and Contemporary Accounting Research. He previously directed an experimental economics laboratory and conducted postdoctoral research at Hannover.

His teaching portfolio includes foundational taxation courses, bachelor seminars on tax planning, and doctoral training in experimental programming with oTree. His work bridges theoretical tax models with real-world behavioral insights, emphasizing compliance dynamics and audit interactions.