معرفی
Michael Overesch is a Full Professor of Business Taxation at the University of Cologne since 2013. He also serves as a Guest Researcher at the Deutsche Bundesbank (Frankfurt) since 2005. Previously, he held positions at Goethe-University Frankfurt (2011–2013) and the University of Mannheim (Assistant Professor, 2009–2011). His research focuses on business taxation, capital structure, and tax policy effects on multinational firms.
- Education: Dr. rer. pol. (PhD equivalent) in Economics (University of Mannheim, 2009); Diploma in Business Administration (University of Mannheim, 2004).
His publications analyze tax planning in multinational enterprises, thin-capitalization rules, and tax loss treatment impacts on investments. His work appears in journals like Journal of Public Economics and Review of Quantitative Finance and Accounting.
- Contact: overesch@wiso.uni-koeln.de | +492214705605 | www.steuer.uni-koeln.de
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