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Prof. Dr. Martin Fochmann

Professor for
Behavioral Accounting/Taxation/Finance

Albertus-Magnus-Platz
Building: 101a
Office: Room 116
D-50923 Köln
Germany

Phone: +49 (0)221 470 5981
Mail: fochmann(at)wiso.uni-koeln.de

CV

 

 Research Interests

  • Experimental and behavioral economics
  • Behavioral taxation, behavioral accounting, behavioral finance
  • Tax evasion and tax avoidance behavior
  • Influence of taxation on the willingness to invest
  • Optimal design of tax regimes 
  • Digital transformation, big data, machine learning, artificial intelligence
  • Dishonesty, cheating, lying, corruption
  • Risk taking, portfolio selection
  • Complexity, cognitive load
  • Emotions, affect
  • Labor market, public debt
  • Nudging
  • Decision making in groups
  • Financial reporting

 

Articles in Refereed Journals

  • Fochmann, Martin and Nadja Wolf (forthcoming): Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology.

  • 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 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; Björn Jahnke and Andreas Wagener (forthcoming): Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy
  • 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.

 

Current Working Papers

  • Fochmann, Martin; Frank Hechtner; Erich Kirchler and Peter Mohr (2019): When Happy People Make Society Unhappy: How 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. 197SSRN Working Paper.

 

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.

 

Curriculum Vitae 

  • since 11/2015: Professor for Behavioral Accounting/Taxation/Finance, 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

 

  • The Accounting Review
  • Journal of Public Economics
  • European Accounting Review
  • Journal of Banking and Finance
  • Economic Journal
  • International Economic Review
  • Experimental Economics
  • Journal of Economic Psychology
  • National Tax Journal
  • Economics Letters
  • American Economic Journal: Economic Policy
  • Economic Inquiry
  • Business Research
  • International Tax and Public Finance
  • FinanzArchiv/Public Finance Analysis
  • Journal of Socio-Economics
  • Journal of Public Economic Theory
  • Journal of Economic Policy Reform
  • Behavioural Public Policy
  • Journal of Evolutionary Economics
  • Die Betriebswirtschaft
  • Management Research Review
  • American Accounting Association Conference (2015)
  • European Accounting Association Conference (2016, 2017)
  • VHB Conference (2014, 2015, 2016)
  • Spring Meeting of Young Economists (2017)

Teaching

 

  • Lectures:

    • Unternehmensbesteuerung
    • 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)
    • 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