Prof. Tobias Bornemann, Ph.D.

BWL, insb. Internationale Unternehmensbesteuerung

Head of Institute

Contact and Affiliations

Office Address:
Warburger Str. 100
33098 Paderborn
Room:
Q5.149
Office hours:

nach vorheriger Vereinbarung

About Tobias Bornemann

Tobias Bornemann is Professor of International Business Taxation at the Department of Taxation, Accounting and Finance at Paderborn University, a position he has held since 2026. Prior to this appointment, he served as a post-doctoral researcher at the Department of Finance, Accounting and Statistics at WU Vienna from 2018 to 2025, where he completed his Habilitation in 2024 with the thesis "Regulatory Effects of Corporate Taxation and Financial Reporting." He earned his Doctorate in International Business Taxation from WU Vienna in 2018. His academic training includes research visits at the Uppsala Center for Fiscal Studies and the Centre for Business Taxation at the Saïd Business School, University of Oxford. Before entering academia, he gained professional experience in international taxation at BMW Group in Munich and PricewaterhouseCoopers in Düsseldorf.

Tobias Bornemann's research examines empirically how the regulation of taxation and financial reporting shapes the behavior of firms and their stakeholders. His work aims to contribute to evidence-based regulation by providing policymakers, standard-setters, and regulatory authorities with rigorous empirical evidence to support more effective and better-targeted decisions. His research has been published in leading international journals, including The Accounting Review, the Journal of the American Taxation Association, and the European Accounting Review, and has been recognized with multiple awards.

Curriculum Vitae

Since 01.02.2026: Professor of International Business Taxation

01.10.2018 - 31.10.2025: Universitätsassistent Post-Doc, WU Wien

01.03.2024: Habilitation (Venia Docendi in Betriebswirtschaftslehre)

WU Wien, Österreich

01.03.2018: Doctorate in International Business Taxation (DIBT)

WU Wien, Österreich

Publications

Selected Publications

The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment

T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.


Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?

T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.


Do Corporate Taxes Affect Executive Compensation?

T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.


The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits

T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.


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Teaching


Current Courses

  • Taxes and Business Strategy