: 
Global & Senior Global Research Fellows
2007-2008 Academic Year
Professor Johanna Hey
Senior Global Emile Noel Fellow
Professor Hey is a German professor of tax law living in Cologne. In 1996 she received her Doctor Juris summa cum laude, at the University of Cologne with her thesis on "Harmonization of Business Taxation in Europe". After completing two years of a Senior Research Fellowship at the Institute of Tax Law of the University of Cologne as an assistant to Professor Joachim Lang in 2001 she finished her Postdoctoral Thesis (Habilitation) on "Tax Planning Reliability as a Legal Problem". Professor Hey is currently the Director of the Institute of Tax Law and a full professor at the University of Cologne where she teaches courses on Principles and Constitutional Framework of Taxation, Personal Income Tax, Business Taxation, Value Added Tax, Tax Procedure, European Tax Law, Administrative and Constitutional Law. In addition to her academic duties, Professor Hey is a member of the Academic Advisory Board of the German Federal Ministry of Finance, the Expert Group for Tax Codification of the Stiftung Marktwirtschaft; Head of Business Tax Integration Working Group as well as a member of the Board of the German Professors’ Association, where she was elected Vice President in 2006. She has published approximately 70 academic publications on various aspects of German, European and international tax law and German public and constitutional law. Professor Hey’s research proposal is entitled "United States Experiences with Tax Competition: Potential Answers for Germany and the European Union." Professor Hey will be affiliated with the Tax Program and the Jean Monnet Center.