Supervisor: Christoph Spengel
Anna Theresa Bührle finished her Bachelor’s Degree in Business Administration at the University of Mannheim in 2015. During her studies, she spent one semester abroad at Lancaster University, United Kingdom. She subsequently proceeded with the Mannheim Master in Management with a focus on taxation. In her master thesis, Anna Theresa examined the effect of fiscal R&D incentives on R&D investment in several OECD countries. During her studies she interned in the auditing department at KPMG (Mannheim) and in the tax consultancy department at Falk & Co (Heidelberg). She is currently working in the ZEW’s Research Department “Corporate Taxation and Public Finance”.
Her research focuses on issues in international taxation. She is particularly interested in the effect of taxes on the innovative activity of high-tech start-ups and digital businesses. In this context, she focuses on the role of tax loss restrictions.