Personal Data:
Dorothea Shahamat, born Vorndamme, year of birth 1985; 2004-2009 Studies in Business Administration at the Georg-August-University Göttingen and at the Märladalens Högskola Västerås (Sweden) with focus on Accounting and Auditing, Business Taxation, Financial Controlling as well as Management Accounting and Control; during her studies she worked as a tutor and student assistant as well as an intern in the fields of tax consulting and auditing. Since 2009 research assistant at the Tax Division at the Georg-August-University Göttingen; August-October 2012 Research stay at the University of North Carolina at Chapel Hill, Kenan-Flagler Business School (USA).
Research interests:
Empirical research in taxation, the impact of fiscal reforms on tax revenue, transnational group taxation
Publications:
Aufkommens-, Verteilungs- und Investitionswirkungen von Steuerreformen in Deutschland und in der Europäischen Union, Georg-August-Universität Göttingen, Dissertation, 2014, online Ansicht
ASSERT - Assessing the effects of reforms in taxation - a micro-simulation approach, zusammen mit Andreas Oestreicher, Reinald Koch und Stefan Hohls, Georg-August-Universität Göttingen, Finance · Accounting · Taxation · Research Unit, Göttingen, Working Paper No. 14-001, 2014
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Possible Effects of a Common Consolidated Corporate Tax Base on EU Tax Budget, zusammen mit Reinald Koch, Andreas Oestreicher und Stefan Hohls, in: Movement of Persons and Tax Mobility in the EU: Changing Winds, Editor: Ana Paula Dourado, IBFD 2013
Aufkommenswirkungen einer Abschaffung des Ergebnisabführungsvertrags bei der ertragsteuerlichen Organschaft, zusammen mit Andreas Oestreicher, Reinald Koch und Stefan Hohls, IFSt-Schrift Nr. 482 (2012) Online Ansicht
Reforming Inter-period Loss-offset Provisions, zusammen mit Andreas Oestreicher und Reinald Koch, in: Die Betriebswirtschaft (DBW) 2012, S. 487-503
Lectures:
The Effects of Tax Depreciation on the Level of Investment – An Empirical Analysis, 75. Jahrestagung der Hochschullehrer für Betriebswirtschaft e.V., Würzburg 2013
The Effects of Tax Depreciation on the Level of Investment – An Empirical Analysis, EAA Annual Congress, Paris (Frankreich) 2013
The Effects of Tax Depreciation on the Level of Investment – An Empirical Analysis, 2nd Workshop on Current Research in Taxation, Münster 2012
The Effects of Tax Parameters on the Level of Investment – An Empirical Analysis, EAA Doctoral Colloquium, Ljubljana (Slovenien) 2012
Possible Consequences of Reforming the Provisions Governing Inter-period Loss-offset with Respect to Tax Bill and Tax Budget, Workshop on Current Research in Taxation, Münster 2011
Possible Consequences of Reforming the Provisions Governing Inter-period Loss-offset with Respect to Tax Bill and Tax Budget, EAA Annual Congress, Rom (Italien) 2011