Personal data:
Sebastian Bause, year of birth 1987; from October 2006 until September 2009 studies in Business Administration with a specialization in Finance, Accounting, and Taxes at the Georg-August-University of Göttingen (degree: B.Sc. in Business); from October 2009 until August 2011 studies in Finance, Accounting, and Taxes at the Georg-August-University of Göttingen (degree: M.Sc. in Finance, Accounting, and Taxes); from March 2009 until June 2011 student assistant at the Institute for Domestic and International Taxation at the Georg-August-University of Göttingen; from August 2010 until October 2010 internship at PricewaterhouseCoopers AG Hannover (Tax Middle Market); from November 2011 until March 2016 academic research assistant at the Tax Division at the Georg-August-University of Göttingen.

Research interests:

• Taxation of UCITS
• Empirical Analysis of the investment impact of tax loss offset provisions
• Simulation of effective marginal tax rates

Publications:

Publications in refereed journals

• Zur Diskussion der Besteuerung von Wertpapier-Publikumsfonds in Deutschland, together with Andreas Oestreicher, in: Steuer und Wirtschaft 2014, S. 159-174

Book chapters

• Taxation of Income from Domestic and Cross-border Collective Investment, bearbeitet zusammen mit Andreas Oestreicher, herausgegeben von Andreas Oestreicher und Markus Hammer, Heidelberg (Springer-Verlag GmbH), 2013

Lectures:

• The impact of inter-period tax loss-offset on greenfield investment location, 2nd Doctoral Research Seminar on International Business Taxation, WU Wien, 2015
• The impact of inter-period loss offset provisions on firm location decisions, Workshop "?Empirische Steuerforschung", ZEW Mannheim, 2014
• The impact of inter-period loss offset provisions on firm location decisions, 4th Workshop on Current Research in Taxation, Münster 2014
• Taxation of Income from Domestic and Cross-border Collective Investment, book launch at the PwC event "Science meets Practice", Frankfurt am Main 2013