skip to content

Nadja Müller, M.Sc.

Research Assistant

Building: 101a
Office: Room 115a
D-50923 Köln

Phone: +49 (0)221 470 5653
Mail: nadja.mueller(at)



Research Interests

  • Behavioral economics
  • Experimental economics
  • Behavioral Taxation, Compliance Behavior
  • Tax evasion and tax avoidance behavior
  • Optimal design of tax regimes from a behavioral perspective, implications for public policy
  • (Dis)honesty behavior
  • Group vs. Individual Behavior


Working Papers

  • Fochmann, Martin; Müller, Nadja; Overesch, Michael (2018): Less Cheating? The Effects of Prefilled Forms on Compliance Behavior. SSRN Working Paper.
  • Fochmann, Martin; Kocher, Martin; Müller, Nadja; Wolf, Nadja (2019): Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups. SSRN Working Paper.


  • Best Practice Paper Award, awarded by VHB (German Academic Association for Business Research) for the paper "Less Cheating? The Effects of Prefilled Forms on Compliance Behavior", May 2018

Curriculum Vitae 

  • since 04/2016: Research Assistant, Chair for Behavioral Accounting/Taxation/Finance (Prof. Dr. Martin Fochmann), University of Cologne
  • 10/2013 - 03/2016: Study of Business Administration, Major: Accounting and Taxation, University of Cologne, Degree: Master of Science (M.Sc.)
  • 08/2014 - 12/2014: Study of Business Administration, Major: International Business Management, University of International Business and Economics, Beijing, China
  • 10/2009 - 02/2013: Study of Business Administration, University of Cologne, Degree: Bachelor of Science (B.Sc.)
  • 2009: General Qualification for University Entrance (Abitur)


Work Experience

  • 2013 - 2016: Student Assistant at Warth & Klein Grant Thornton AG, Duesseldorf (Tax Advisory)
  • 2014: Internship at Siemens AG, Munich (Tax Planning)
  • 2013: Internship at Warth & Klein Grant Thornton AG, Duesseldorf (Tax Advisory)
  • 2013: Internship at Ernst & Young GmbH, Cologne (Business Tax Advisory)
  • 2012 - 2013: Student Assistant, Chair for Business Taxation (Prof. Dr. Dr. h.c. Norbert Herzig), University of Cologne



  • Lectures:

    • Fundamentals in International Taxation (in English)

  • Tutorials:

    • Case Studies in Accounting (in English)
    • Fundamentals in International Taxation (in English)
    • Business Taxation and Financial Decisions (in English)
    • Unternehmensbesteuerung (Business Taxation) (in German)