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)

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