Personal data:
Dr. Michael Milde studied economics at Leibniz University Hannover and obtained his doctorate there in 2020 with a dissertation on "Essays on the Effects of Deferred Taxation and Tax Audit Negotiations." He then worked as a postdoctoral researcher at the same institution for another five years before assuming the interim leadership of the Department of German and International Taxation at the University of Göttingen on April 1, 2025.
His research focuses on behavioral taxation, with key areas including:
-Experimental analyses of tax-related economic issues
-The impact of taxation on investment behavior, financing decisions, and legal form choices
-The relationship between tax strategies and corporate sustainability goals
-The behavior of tax auditors, particularly regarding negotiation tactics, emotional responses, and their effects on tax compliance
Articles in peer-reviewed journals:
- Blaufus, K., Fochmann, N., Hundsdoerfer, J., & Milde, M. (2023): How Does the Deferral of a Distortive Tax Affect Overproduction and Asset Allocation?, European Accounting Review, 32 (5), 1157-1184.
- Blaufus, K., Lorenz, D., Milde, M., Peuthert, B., & Schwäbe, A. N. (2022): Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments, Accounting, Organizations and Society, 97, 101294.
- Blaufus, K., & Milde, M. (2021): Tax misperceptions and the effect of informational tax nudges on retirement savings, Management Science, 67 (8), 5011-5031
- Blaufus, K., Milde, M. & Simon, J. (2025): Investor and Capital Market Responses to Corporate Tax Strategies – An Experimental Analysis
- Blaufus, K., Milde, M. & Spaeth, A. (2025): Does a Decrease in Pension Taxes Increase Retirement Savings? An Experimental Analysis
- Blaufus, K., Milde, M., Schaefer, M. & Schröder, M. (2025): Time to Innovate: The Role of Input Incentives in Creative Production
- Blaufus, K., Milde, M. & Schaefer, M. (2022): Saving at Tax Time: Do Additional Retroactive Savings Opportunities Increase Retirement Savings?
- Arbeitskreis Quantitative Steuerlehre (arqus) e.V.
- European Accounting Association
- Verband der Hochschullehrer für Betriebswirtschaft e.V. (VHB)
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