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Martin Fochmann

Martin Fochmann - Professor for Behavioral Accounting, Taxation and Finance

Research focuses

Behavioral Taxation, Tax Evasion and Tax Avoidance Behavior, Optimal Design of Tax Regimes

Curriculum vitae

  • Since 2015: Professor for Behavioral Accounting/Taxation/Finance, University of Cologne
  • Since 2010: Manager and Board Member of German Association for Experimental Economic Research (Gesellschaft für experimentelle Wirtschaftsforschung)
  • 2013 - 2015: Assistant Professor (Akademischer Rat), Institute of Company Taxation and Tax Theory (Prof. Dr. Kay Blaufus), Leibniz University of Hannover
  • 2010 - 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"), Julius-Maximilians University of Würzburg
  • 2008 - 2010: Resarch Assistant, Chair in Business Taxation (Prof. Dr. Dirk Kiesewetter), Julius-Maximilians University of Würzburg
  • 2008: Diplom-Kaufmann, Otto-von-Guericke University of Magdeburg

Selected publications

  • 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 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; 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 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.