PhD Student | Accounting and Information Systems
4171 Grainger Hall

Biography

Benjamin earned his degree from the University of Bayreuth in Germany where he also worked as a student research assistant. Upon graduation, he gained professional experience in business development and strategy at Samsung Electronics in South Korea. Before joining UW Madison, Benjamin started his doctorate in International Business Taxation at the Vienna University of Economics and Business. His research interests include tax planning of multinational corporations, tax incentives for research and development, and the effect of tax planning on the information environment of firms. Benjamin plans on completing both degrees by 2020.

Research

Selected Submitted Journal Articles

Osswald, B. & Sureth-Sloane, C. (2019). Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-taking?” Journal of Accounting Research

Working Papers

Osswald, B. & Amberger, H. (2019). Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents

Bornemann, T. & Laplante, S. & Osswald, B. (2019). The Effect of Intellectual Property Boxes on Innovative Activity and Effective Tax Rates

Osswald, B. Does Tax Risk Moderate the Association between Internal and External Information Quality?

Presentations

University of Illinois Tax Doctoral Consortium IV (2019) Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-taking?

WSB Accounting Department Workshop (2019) Does Tax Risk Moderate the Association between Internal and External Information Quality?

American Accounting Association Annual Meeting (2019) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

American Accounting Association Annual Meeting (2019) Discussion of "Do Tax Hikes That Are Perceived as Unfair Spur Cheating in Interpersonal Exchange?"

American Accounting Association Midyear Meeting 2019 (2019) Discussion of "Consumption Taxes and Corporate Tax Planning – Evidence from European Service Firms"

8th Conference on Current Research in Taxation (2018) Do country risk factors attenuate the effect of taxes on corporate risk-taking?

University of Paderborn - TAF Young Researchers Workshop (2018) Does Tax Risk Moderate the Association between Internal and External Information Quality?

NTA's 110th Annual Conference on Taxation (2017) Do country risk factors attenuate the effect of taxes on corporate risk-taking?

National Tax Association Annual Meeting (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 Illinois Tax Conference (2017) The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

2017 ATA Midyear Meeting (2017) Corporate Tax Avoidance and IP Boxes

Teaching

Undergraduate Courses

Corporate and Advanced Taxation (AIS 621), Spring 2019.

Introductory Financial Accounting (AIS 100), Fall 2017.

Service

Editorial and Reviewing Activities

Journal of the American Taxation Association - Since January 2019
Ad Hoc Reviewer

American Accounting Association Annual Meeting - January 2019 - February 2019
Ad Hoc Reviewer

American Taxation Association Midyear Meeting 2019 - October 2018 - December 2018
Ad Hoc Reviewer

Midyear Meeting of the American Financial Accounting and Reporting Section 2019 - September 2018 - November 2018
Ad Hoc Reviewer

American Taxation Association Midyear Meeting 2018 - December 2017 - December 2017
Ad Hoc Reviewer