Biography
I conduct research on economic and societal consequences of taxation and environmental, social, and governance (ESG) regulation. In particular, I investigate consequences of taxing cross-border economic activities, tax incentives of loss-making firms, and how taxes and tariffs affect transfer prices within firms. Moreover, I conduct research on corporate social responsibility reporting of public and private companies. My research has been published in internationally peer reviewed journals such the Journal of Accounting and Economics, Journal of international Business Studies, and the Journal of Business, Finance and Accounting.
I have teaching experience at the undergraduate and master level in integrated measurement and reporting, financial accounting, and taxation. Currently, I teach and coordinate the master elective 'Taxation' and the bachelor course ‘Financial and Tax Consulting’ at RSM.
Next to my research and teaching activities, I serve as a reviewer for many internationally peer reviewed journals, an editorial board member of Accounting and Business Research and European Accounting Review, and a guest editor for Accounting in Europe. I obtained my PhD from Vienna University of Economics and Business in 2016. For my PhD thesis on Financial Reporting and Taxation, I received the Award “Nürnberger Steuergespräche” (awarded by the tax advisors association in Nuremberg).
Rotterdam School of Management, Erasmus University
- kohlhase@rsm.nl
More information
Work
- Saskia Kohlhase (2024) - How multinational corporations choose to organise foreign affiliates - RSM Discovery - [link]
- Harald Johannes Amberger & Saskia Kohlhase (2023) - International taxation and the organizational form of foreign direct investment - Journal of International Business Studies, 54 (8), 1529-1561 - doi: 10.1057/s41267-023-00614-1 - [link]
- Saskia Kohlhase & Jacco L. Wielhouwer (2023) - Tax and tariff planning through transfer prices: The role of the head-office and business unit - Journal of Accounting and Economics, 75 (2-3) - doi: 10.1016/j.jacceco.2022.101568 - [link]
- Saskia Kohlhase (2022) - What to expect from this year's Prinsjesdag - RSM Discovery - [link]
- Saskia Kohlhase & Jochen Pierk (2021) - Tax rule changes and timing of asset write-offs in loss-making firms - RSM Discovery - [link]
- Saskia Kohlhase & Jacco Wielhouwer (2021) - The relation between tax rates, tariffs, and transfer prices: The role of the head office and business unit - [link]
- Saskia Kohlhase & Jochen Pierk (2021) - Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms - Journal of Business Finance and Accounting, 48 (5-6), 815-840 - doi: 10.1111/jbfa.12502 - [link]
- Saskia Kohlhase & Jochen Pierk (2020) - The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries - Journal of International Business Studies, 51 (8), 1312-1330 - doi: 10.1057/s41267-019-00287-9 - [link]
- Saskia Kohlhase & Jochen Pierk (2020) - Effects of worldwide and territorial tax systems - RSM Discovery - [link]
- Saskia Kohlhase (2017) - Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity - [link]
- Saskia Kohlhase & Jacco Wielhouwer (18 April 2023) - How Multinationals’ Tax and Tariff Planning Can Be More Effective
- Saskia Kohlhase (18 April 2023) - How Multinationals’ Tax and Tariff Planning Can Be More Effective
- S (Saskia) Kohlhase & J (Jochen) Pierk (5 July 2021) - How Tax-Loss Offsetting Affects Financial Reporting
- Saskia Kohlhase (2023) - Accounting and Business Research (Journal) (Member of editorial board)
Activity: Editorial work › Academic - Saskia Kohlhase (2023) - Accounting in Europe (Journal) (Reviewer)
Activity: Editorial work › Academic - S (Saskia) Kohlhase (2022) - German Academic Association of Business Research (VHB) (External organisation) (Member)
Activity: Membership of network › Academic - Saskia Kohlhase (2022) - Journal of Accounting and Public Policy (Journal) (Reviewer)
Activity: Publication Peer-review › Academic - S (Saskia) Kohlhase (2021) - The Accounting Review (Journal) (Reviewer)
Activity: Publication Peer-review › Academic - S (Saskia) Kohlhase (2017) - Accounting and Business Research (Journal) (Reviewer)
Activity: Publication Peer-review › Academic - S (Saskia) Kohlhase (2017) - The European Accounting Review (Journal) (Reviewer)
Activity: Publication Peer-review › Academic - Saskia Kohlhase (2015) - Duke University (Visiting researcher)
Activity: Visiting an external academic institution › Academic - S (Saskia) Kohlhase (2013) - European Accounting Association (External organisation) (Member)
Activity: Membership of network › Academic
- Saskia Kohlhase (2016) - Dissertation Award Tax Advisors' Association Nuremberg (Förderpreis Nürnberger Steuergespräche)
Financial and Tax Consulting
- Year Level
- Bachelor 3, Bachelor 3, Bachelor 3
- Year
- 2024
- Course Code
- B3T6101