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Prof. Dr. Wolfram Scheffler

Prof. Dr. Wolfram Scheffler

Prof. Dr. Wolfram Scheffler

Chair of Taxation

Curriculum vitae

Wolfram Scheffler (born in 1956) studied business administration at the University of Mannheim from 1976 to 1981. From 1981 to 1990, he worked as a research associate in Mannheim, where he received his doctoral degree in 1984 and his habilitation in 1990. Between 1990 and 1991, he was a professor of business administration at the University of Cologne. From 1991 to 1995, he was head of the Department of Business Studies at the University of Osnabrück, with a focus on accounting, taxation, and auditing. Professor Scheffler has been Chair of Taxation at Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) since 1995. He has been a research associate at the Center for European Economic Research (ZEW) in Mannheim since 2004. In 2012, he became co-chair of the Taxation working group at Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (with Ina Schlie, SAP).

His research focuses on accounting and taxation, the impact of taxation on the choice of legal form (particularly in SMEs), and international corporate taxation (particularly in EU groups).

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No publications found.

No projects found.

  • Taxation, Social Norms, and Compliance: Lessons for Institution Design
    (FAU Funds)
    The goal of the project “Taxation, Social Norms, and Compliance: Lessons for Institution Design” is to foster research on individual and social determinants of tax compliance. In particular, the project aims to investigate the role of institutions and of social and cultural norms for tax compliance as well as its behavioral foundations. With regard to formal institutions, the project considers the design of the tax system as well the role of tax administration and of tax accounting. Further, it also addresses social and cultural norms, which is crucial given that tax compliance depends on norms like fairness as well as on the perceptions of other taxpayers’ adherence to these norms. Finally, the project also includes a specific behavioral component that explores the preferences and the decision process of the individual taxpayer.

Prof. Dr. Wolfram Scheffler