Biography
David is a Ph.D. Candidate in Accounting at the University of Wisconsin-Madison (expected graduation: May 2022). His research focuses on corporate and international taxation.
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).
Research
Selected Published Journal Articles
Amberger, H. & Markle, K. & Samuel, D. (2021). 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? Journal of Financial Economics (Revise and Resubmit)
Samuel, D. & Eberhartinger, E. (2020). Monitoring and Tax Planning – Evidence from State-Owned Enterprises
Teaching
Undergraduate Courses
Corporate and Advanced Taxation (AIS 621), Spring 2020.
Introductory Financial Accounting (AIS 100), Fall 2018.
Introductory Financial Accounting (AIS 100), Spring 2019.