PhD Student | Accounting and Information Systems
4171 Grainger Hall


David’s research focuses on the effects of taxes on corporate decision-making. Moreover, he is interested in international taxation and the taxation of the financial sector. David holds a B.Sc. in Business Administration from the University of Mannheim and an M.Sc. in "Strategy, Innovation, and Management Control" from the Vienna University of Economics and Business, where he also started his doctoral studies (major in taxation). He visited the Department of Accountancy at the University of Illinois at Urbana-Champaign in spring 2018 and gained professional experience in the private (PwC and BMW) and public sector (UNIDO).


Selected Accepted Journal Articles

Amberger, H. & Markle, K. & Samuel, D. (2020). Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency The Accounting Review

Working Papers

LaPlante, S. & Lewellen, C. & Lynch, D. & Samuel, D. (2020). "Just BEAT It" Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

Samuel, D. & Eberhartinger, E. (2020). Monitoring and Tax Planning – Evidence from State-Owned Enterprises


Undergraduate Courses

Corporate and Advanced Taxation (AIS 621), Spring 2020.

Introductory Financial Accounting (AIS 100), Fall 2018.

Introductory Financial Accounting (AIS 100), Spring 2019.