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David Samuel

David Samuel
PhD Student | Accounting and Information Systems
Job Candidate
Accounting and Information Systems
4171 Grainger Hall

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 and gained professional experience in the private (PwC and BMW) and public sector (United Nations).

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.