Prof. Dr. Martin Fochmann

Professor for
Behavioral Accounting/Taxation/Finance
Albertus-Magnus-Platz
Building: 101a
Office: Room 116
D-50923 Köln
Germany
Phone: +49 (0)221 470 5981
Mail: fochmann(at)wiso.uni-koeln.de
Research Interests
- Experimental and behavioral economics
- Behavioral taxation, behavioral accounting, behavioral finance
- Tax evasion and tax avoidance behavior
- Influence of taxation on the willingness to invest
- Optimal design of tax regimes
- Digital transformation, big data, machine learning, artificial intelligence
- Dishonesty, cheating, lying, corruption
- Risk taking, portfolio selection
- Complexity, cognitive load
- Emotions, affect
- Labor market, public debt
- Nudging
- Decision making in groups
- Financial reporting
Articles in Refereed Journals
- Fochmann, Martin and Nadja Wolf (forthcoming): Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology.
- Fochmann, Martin; Florian Sachs; Abdolkarim Sadrieh and Joachim Weimann (2018): The Two Sides of Public Debt: Intergenerational Altruism and Burden Shifting, PLOS ONE, open access: https://doi.org/10.1371/journal.pone.0202963.
- Fochmann, Martin and Kristina Hemmerich (2018): Income Taxes and Risky Investment Decisions - An Experiment on Behavioral Tax Biases, Journal of Institutional and Theoretical Economics 174, 651-688.
- Fochmann, Martin; Björn Jahnke and Andreas Wagener (forthcoming): Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy.
- Fochmann, Martin; Johannes Hewig; Dirk Kiesewetter and Katharina Schüßler (2017): Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 87, 779-808.
- 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 Nadja Wolf (2016): The Effect of Straight-line and Accelerated Depreciation Rules on Risky Investment Decisions – an Experimental Study, International Journal of Financial Studies 4 - Special Issue: Behavioral Economics and Strategy, 19:1-26.
- Fochmann, Martin and Martin Jacob (2015): A Utility-Based Explanation of Tax Asymmetries, World Tax Journal 7, 329-342.
- Fochmann, Martin and Arne Kleinstück (2014): Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?, Die Betriebswirtschaft/Business Administration Review 74, 249-266.
- 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 and Joachim Weimann (2013): The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment, Finanz-Archiv/Public Finance Analysis 69 (4), 511-542.
- 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; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitions-entscheidungen, Die Betriebswirtschaft/Business Administration Review 72 (6), 505-524.
- 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.
Current Working Papers
- Fochmann, Martin; Frank Hechtner; Erich Kirchler and Peter Mohr (2019): When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior, SSRN Working Paper.
- Fochmann, Martin; Nadja Müller and Michael Overesch (2018): Less Cheating? The Effects of Prefilled Forms on Compliance Behavior, SSRN Working Paper.
- Ackermann, Hagen; Martin Fochmann and Rebecca Temme (2018): Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants, SSRN Working Paper.
- Fochmann, Martin and Marcel Haak (2015): Strategic Decision Behavior and Audit Quality of Big and Small Audit Firms in a Tendering Process, arqus-Working Paper No. 197; SSRN Working Paper.
Monograph
- Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen - Experimentelle Analysen zur Wahrnehmung der Steuerbelastung. PhD thesis at the Julius-Maximilians University of Würzburg, 2011, online available under: https://nbn-resolving.org/urn:nbn:de:bvb:20-opus-66509
Curriculum Vitae
- since 11/2015: Professor for Behavioral Accounting/Taxation/Finance, University of Cologne
- since 07/2010: Manager and Board Member of German Association for Experimental Economic Research (Gesellschaft für experimentelle Wirtschaftsforschung)
- since 03/2017: Lecturer, University of Cologne Executive School
- 01/2010 - 10/2016: Lecturer, Otto-von-Guericke Business School Magdeburg
- 08/2014 - 04/2015: Lecturer, EBS Universität für Wirtschaft und Recht
- 03/2013 - 10/2015: Assistant Professor (Akademischer Rat), Institute of Company Taxation and Tax Theory (Prof. Dr. Kay Blaufus), Leibniz University of Hannover
- 04/2010 - 02/2013: 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"), Thesis: Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen – Experimentelle Analysen zur Wahrnehmung der Steuerbelastung, Supervisor: Prof. Dr. Dirk Kiesewetter, Julius-Maximilians University of Würzburg
- 05/2008 - 09/2010: Research Assistant, Chair in Business Taxation (Prof. Dr. Dirk Kiesewetter), Julius-Maximilians University of Würzburg
- 07/2006 - 03/2008: Student Assistant, Chair in Business Taxation (Prof. Dr. Dirk Kiesewetter), Otto-von-Guericke University of Magdeburg
- 04/2006 - 01/2008: Different Occupations as a Student Tutor, Otto-von-Guericke University of Magdeburg
- 10/2003 - 04/2008: Study of Business Economics, Otto-von-Guericke University of Magdeburg, Majors: Business Taxation and Auditing, Degree: Diplom-Kaufmann ("sehr gut")
Awards
- 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
- Best Teaching Award, awarded by „Fachschaftsrat der Fakultät für Wirtschaftswissenschaft der Otto-von-Guericke-Universität Magdeburg“ for the tutorial „Einführung in die Wirtschaftswissenschaft“ in winter term 2012/2013 (1st place), June 2013
- Award for PhD thesis (“Auszeichnung der Dissertation mit dem (gemeinsamen) Promotionspreis der Unterfränkischen Gedenkjahrstiftung für Wissenschaft und der Julius-Maximilians-Universität Würzburg“), May 2012
- Best Teaching Award, awarded by „Fachschaftsrat der Fakultät für Wirtschaftswissenschaft der Otto-von-Guericke-Universität Magdeburg“ for the tutorial „Einführung in die Wirtschaftswissenschaft“ in winter term 2010/2011 (3rd place), May 2012
- PricewaterhouseCoopers-arqus-price for best diploma thesis (1st place), July 2009
Referee Activities
- The Accounting Review
- Journal of Public Economics
- European Accounting Review
- Journal of Banking and Finance
- Economic Journal
- International Economic Review
- Experimental Economics
- Journal of Economic Psychology
- National Tax Journal
- Economics Letters
- American Economic Journal: Economic Policy
- Economic Inquiry
- Business Research
- International Tax and Public Finance
- FinanzArchiv/Public Finance Analysis
- Journal of Socio-Economics
- Journal of Public Economic Theory
- Journal of Economic Policy Reform
- Behavioural Public Policy
- Journal of Evolutionary Economics
- Die Betriebswirtschaft
- Management Research Review
- American Accounting Association Conference (2015)
- European Accounting Association Conference (2016, 2017)
- VHB Conference (2014, 2015, 2016)
- Spring Meeting of Young Economists (2017)
Teaching
Lectures
- Unternehmensbesteuerung
- Business Taxation and Financial Decisions (in English)
- Case Studies in Accounting (in English)
- Fundamentals in International Taxation (in English)
- Betriebswirtschaftliche Steuerlehre
- Steuerrecht und Steuerwirkung
- Bilanzen und Bilanzanalyse
- Buchführung
- Financial Management (in English)
- Business Research Methods (in English)
- Economic Policy (in English)
- Einführung in die Betriebswirtschaftslehre
- Experimental Economics in Accounting, Taxation and Finance
- Experimentelle Wirtschaftsforschung
Tutorials
- Steuerrecht und Steuerwirkung
- Unternehmensbesteuerung I
- Tax Planning (in English)
- Betriebliches Rechnungswesen
- Bilanzen
- Externe Unternehmensrechnung
- Rechnungslegung und Publizität
- Einführung in die Wirtschaftswissenschaft
- Economic Policy (in English)
- Mikroökonomische Theorie
- Statistik I
- Statistik II
- Umweltökonomik I