Lothar Haberstock

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Lothar Haberstock (born August 5, 1940 - January 11, 1996 ) was a German business economist , tax advisor (StB) and professor of general business administration (ABWL) and business taxation at the University of Hamburg .

Life

After graduating from high school, Lothar Haberstock did a commercial apprenticeship in the chemical industry from 1960 to 1962 .

From 1962 to 1966 he completed his studies of business administration (BWL) in Hanover and Saarbruecken , which he in 1966 with the exam for business graduate graduated (Dipl.-Kfm.).

Lothar Haberstock then became a research assistant at the Institute for Business Taxation and Auditing and Fiduciary Services at the Saarland University in Saarbrücken. The director of the institute was Günter Wöhe .

In 1970 he received his doctorate with the thesis On the integration of income taxation in the simultaneous production, investment and financing planning with the help of linear programming to the Dr. rer. oec.

In 1972 Lothar Haberstock was appointed assistant professor.

In 1976 he completed his habilitation in Saarbrücken with the text Tax planning of the international company .

In the same year Lothar Haberstock was appointed full professor ( C 4 ) for business administration, especially business taxation , at the University of Duisburg-Essen .

In 1984 he was appointed full professor for general business administration and business taxation at the University of Hamburg , where he taught and researched until his death on January 11, 1996.

Research priorities

Lothar Haberstock's teaching and research focus were questions of business taxation as well as auditing and fiduciary services , problems of accounting , in particular cost and income accounting , quantitative approaches to corporate tax planning and questions of investment and finance theory .

Fonts (selection)

  • To integrate income taxation into the simultaneous production, investment and financing planning with the help of linear programming (=  Annales Universitatis Saraviensis series . Volume 59 ). Heymann , Cologne / Berlin / Bonn / Munich 1971, ISBN 3-452-17225-2 (dissertation, Saarbrücken University).
  • The tax planning of the international company . Business publishing house Gabler , Wiesbaden 1976, ISBN 3-409-50094-4 (At the same time: University of Saarbrücken, Faculty of Law and Economics, habilitation thesis, 1976).
  • Lothar Haberstock / edited by Volker Breithecker: cost accounting 1. Introduction. With questions, tasks, a case study and solutions (=  ESV basics ). 13th, revised edition. Erich Schmidt Verlag , Berlin 2008, ISBN 978-3-503-10699-8 .
  • Cost accounting 2. (marginal) plan cost accounting with questions, tasks and solutions . 10th, revised edition. Erich Schmidt Verlag, Berlin 2008, ISBN 978-3-503-10028-6 .
  • Founded by Lothar Haberstock / Continued by Volker Breithecker / With the collaboration of Ralf Klapdor: Introduction to business taxation. With case studies, exercises and solutions (=  ESV basics ). 15th, completely revised edition. Erich Schmidt Verlag, Berlin 2009, ISBN 978-3-503-12046-8 .

Web links

Individual evidence

  1. ^ Family Haberstock: Death notice of Prof. Dr. Lothar Haberstock . In: Hamburger Abendblatt . Axel Springer Verlag, Hamburg January 19, 1996.
  2. ^ A b c Lothar Haberstock: Study guide to the subject "Business Taxation" at the University of Hamburg . Hamburg 1994, 7 short biography and excerpt from the chair holder's list of publications, p. 30 .
personal data
SURNAME Haberstock, Lothar
BRIEF DESCRIPTION German business economist and university lecturer (University of Hamburg)
DATE OF BIRTH 5th August 1940
DATE OF DEATH January 11, 1996