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Prof. Dr. Martin Fochmann

Fochmann_klein_geschnitten

Freie Universität Berlin

Fachbereich Wirtschaftswissenschaften

Department of Finance, Accounting, Controlling, and Taxation

Professor

Adresse
Thielallee 73
Raum 109
14195 Berlin

Curriculum Vitae

  • since 07/2019: Professor for Accounting and Taxation, Freie Universität Berlin
  • since 11/2015: Professor for Behavioral Accounting/Taxation/Finance (on leave), University of Cologne
  • since 07/2010: Manager and Board Member of German Association for Experimental Economic Research (Gesellschaft für experimentelle Wirtschaftsforschung)
  • since 03/2017: Lecturer, University of Cologne Executive School
  • 01/2010 - 10/2016: Lecturer, Otto-von-Guericke Business School Magdeburg
  • 08/2014 - 04/2015: Lecturer, EBS Universität für Wirtschaft und Recht
  • 03/2013 - 10/2015: Assistant Professor (Akademischer Rat), Institute of Company Taxation and Tax Theory (Prof. Dr. Kay Blaufus), Leibniz University of Hannover
  • 04/2010 - 02/2013: Research Assistant (Postdoctoral Position), Chair in Economic Policy (Prof. Dr. Joachim Weimann), Otto-von-Guericke University of Magdeburg
  • 2011: Doctor rerum politicarum ("summa cum laude"), Thesis: Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen – Experimentelle Analysen zur Wahrnehmung der Steuerbelastung, Supervisor: Prof. Dr. Dirk Kiesewetter, Julius-Maximilians University of Würzburg
  • 05/2008 - 09/2010: Research Assistant, Chair in Business Taxation (Prof. Dr. Dirk Kiesewetter), Julius-Maximilians University of Würzburg
  • 07/2006 - 03/2008: Student Assistant, Chair in Business Taxation (Prof. Dr. Dirk Kiesewetter), Otto-von-Guericke University of Magdeburg
  • 04/2006 - 01/2008: Different Occupations as a Student Tutor, Otto-von-Guericke University of Magdeburg
  • 10/2003 - 04/2008: Study of Business Economics, Otto-von-Guericke University of Magdeburg, Majors: Business Taxation and Auditing, Degree: Diplom-Kaufmann ("sehr gut")

 

Awards

  • Best Practice Paper Award, awarded by VHB (German Academic Association for Business Research) for the paper "Less Cheating? The Effects of Prefilled Forms on Compliance Behavior", May 2018
  • Best Teaching Award, awarded by „Fachschaftsrat der Fakultät für Wirtschaftswissenschaft der Otto-von-Guericke-Universität Magdeburg“ for the tutorial „Einführung in die Wirtschaftswissenschaft“ in winter term 2012/2013 (1st place), June 2013
  • Award for PhD thesis (“Auszeichnung der Dissertation mit dem (gemeinsamen) Promotionspreis der Unterfränkischen Gedenkjahrstiftung für Wissenschaft und der Julius-Maximilians-Universität Würzburg“), May 2012
  • Best Teaching Award, awarded by „Fachschaftsrat der Fakultät für Wirtschaftswissenschaft der Otto-von-Guericke-Universität Magdeburg“ for the tutorial „Einführung in die Wirtschaftswissenschaft“ in winter term 2010/2011 (3rd place), May 2012
  • PricewaterhouseCoopers-arqus-price for best diploma thesis (1st place), July 2009

 

Referee Activities

Refereed Journals

The Accounting Review | Journal of Public Economics | European Accounting Review | American Economic Journal: Economic Policy | Journal of Banking and Finance | The Economic Journal | Experimental Economics | International Economic Review | National Tax Journal | Journal of Economic Psychology | Journal of Behavioral and Experimental Economics | Economics Letters | Economic Inquiry | Business Research | International Tax and Public Finance | Schmalenbach Business Review | Journal of Business Economics | Public Finance Review | FinanzArchiv/Public Finance Analysis | Journal of Socio-Economics | Journal of Public Economic Theory | Journal of Economic Policy Reform | Accounting and Business Research | Behavioural Public Policy | Journal of Evolutionary Economics | Games | Die Betriebswirtschaft | Management Research Review

Scientific Conferences

VHB-Jahrestagung (2014, 2015, 2016, 2018) | European Accounting Association Conference (2016, 2017) | American Accounting Association Conference (2015) | Spring Meeting of Young Economists (2017)

Institutions

Estonian Research Council


Teaching

Lectures

  • Unternehmensbesteuerung
  • Internationale Steuerplanung
  • Business Taxation and Financial Decisions (in English)
  • Case Studies in Accounting (in English)
  • Fundamentals in International Taxation (in English)
  • Betriebswirtschaftliche Steuerlehre
  • Steuerrecht und Steuerwirkung
  • Bilanzen und Bilanzanalyse
  • Buchführung
  • Financial Management (in English)
  • Forschungsmethoden (in English)
  • Business Research Methods (in English)
  • Economic Policy (in English)
  • Einführung in die Betriebswirtschaftslehre
  • Experimental Economics in Accounting, Taxation and Finance
  • Experimentelle Wirtschaftsforschung

Tutorials

  • Steuerrecht und Steuerwirkung
  • Unternehmensbesteuerung I
  • Tax Planning (in English)
  • Betriebliches Rechnungswesen
  • Bilanzen
  • Externe Unternehmensrechnung
  • Rechnungslegung und Publizität
  • Einführung in die Wirtschaftswissenschaft
  • Economic Policy (in English)
  • Mikroökonomische Theorie
  • Statistik I
  • Statistik II
  • Umweltökonomik I

Weitere Informationen zur Lehre finden Sie hier.


Sommersemester 2020

Bachelor

  • Steuerliche Gewinnermittlung und Rechtsformbesteuerung (Vorlesung/Übung)
  • Seminar: Wissenschaftliche Konzepte und Methoden in der Betriebswirtschaftlichen Steuerlehre

Master

  • Internationale Steuerplanung (zusammen mit A. Schnitger)
  • Hauptseminar: Ausgewählte Fragen der BwStl: Behavioral Taxation


Wintersemester 2019/2020

Bachelor

  • Seminar: Wissenschaftliche Konzepte und Methoden in der Betriebswirtschaftlichen Steuerlehre 

Master

  • FACTS-Forschungsmethoden
  • Hauptseminar: Ausgewählte Fragen der BwStl: FACTS Case Studies
  • Hauptseminar: Ausgewählte Fragen der BwStl: Behavioral Taxation

Research Interests

  • Empirical tax research
  • Experimental and behavioral economics
  • Behavioral taxation
  • Tax evasion and tax avoidance behavior
  • Influence of taxation on the willingness to invest
  • Optimal design of tax regimes
  • Digital transformation, machine learning
  • Dishonesty, cheating, lying
  • Risk taking, portfolio selection
  • Complexity, cognitive load
  • Emotions, affect
  • Labor market, public debt
  • Decision making in groups

Current Working Papers

  • Fochmann, Martin; Florian Sachs and Joachim Weimann (2019): Managing Wages: Fairness Norms of Low- and High-Performing Team Members, SSRN Working Paper.
  • Fochmann, Martin; Martin Kocher; Nadja Müller and Nadja Wolf (2019): Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups, SSRN Working Paper.
  • Fochmann, Martin; Frank Hechtner; Erich Kirchler and Peter Mohr (2019): When Happy People Make Society Unhappy: Incidental Emotions Affect Compliance Behavior, SSRN Working Paper.
  • Fochmann, Martin; Nadja Müller and Michael Overesch (2018): Less Cheating? The Effects of Prefilled Forms on Compliance Behavior, SSRN Working Paper.
  • Ackermann, Hagen; Martin Fochmann and Rebecca Temme (2018): Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants, SSRN Working Paper.
  • Fochmann, Martin and Marcel Haak (2015): Strategic Decision Behavior and Audit Quality of Big and Small Audit Firms in a Tendering Process, arqus-Working Paper No. 197; SSRN Working Paper.


Articles in Refereed Journals

  • Fochmann, Martin and Nadja Wolf (2019): Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology 72, 260-277.
  • Fochmann, Martin; Björn Jahnke and Andreas Wagener (2019): Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy 66, 434-458.
  • Fochmann, Martin and Kristina Hemmerich (2018): Income Taxes and Risky Investment Decisions - An Experiment on Behavioral Tax Biases, Journal of Institutional and Theoretical Economics 174, 651-688.
  • Fochmann, Martin; Florian Sachs; Abdolkarim Sadrieh and Joachim Weimann (2018): The Two Sides of Public Debt: Intergenerational Altruism and Burden Shifting, PLOS ONE, open access: https://doi.org/10.1371/journal.pone.0202963.
  • Fochmann, Martin; Johannes Hewig; Dirk Kiesewetter and Katharina Schüßler (2017): Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 87, 779-808.
  • Fochmann, Martin; Kristina Hemmerich and Dirk Kiesewetter (2016): Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions, Journal of Economic Psychology 56, 218-231.
  • Fochmann, Martin and Eike B. Kroll (2016): The Effects of Rewards on Tax Compliance Decisions, Journal of Economic Psychology 52, 38-55.
  • Ackermann, Hagen; Martin Fochmann and Nadja Wolf (2016): The Effect of Straight-line and Accelerated Depreciation Rules on Risky Investment Decisions – an Experimental Study, International Journal of Financial Studies 4 - Special Issue: Behavioral Economics and Strategy, 19:1-26.
  • Fochmann, Martin and Martin Jacob (2015): A Utility-Based Explanation of Tax Asymmetries, World Tax Journal 7, 329-342.
  • Fochmann, Martin and Arne Kleinstück (2014): Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?, Die Betriebswirtschaft/Business Administration Review 74, 249-266.
  • Ackermann, Hagen; Martin Fochmann and Benedikt Mihm (2013): Biased Effects of Taxes and Subsidies on Portfolio Choices, Economics Letters 120, 23-26.
  • Fochmann, Martin; Joachim Weimann; Kay Blaufus; Jochen Hundsdoerfer and Dirk Kiesewetter (2013): Net Wage Illusion in a Real Effort Experiment, Scandinavian Journal of Economics 115 (2), 476-484.
  • Fochmann, Martin and Joachim Weimann (2013): The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment, Finanz-Archiv/Public Finance Analysis 69 (4), 511-542.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation, Journal of Economic Behavior and Organization 81 (1), 230-242.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, Journal of Institutional and Theoretical Economics 168 (3), 519-546.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitions-entscheidungen, Die Betriebswirtschaft/Business Administration Review 72 (6), 505-524.
  • Fochmann, Martin and Dominik Rumpf (2010): Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 80 (9), 945-968. 


Monograph

  • Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen - Experimentelle Analysen zur Wahrnehmung der Steuerbelastung. PhD thesis at the Julius-Maximilians University of Würzburg, 2011, online available under: http://opus.bibliothek.uni-wuerzburg.de/frontdoor.php?source_opus=6650.