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Unveiling the Corporate Tax Burden: How Corporate Taxes Impact Consumers
How do corporate taxes influence consumers? Do consumers actually pay part of the corporate tax? A comprehensive study by TRR 266 researchers Martin Jacob (WHU – Otto Beisheim School of Management), Maximilian Müller (Cologne University) and Thorben Wulff (WHU – Otto Beisheim School of Management), recently published in…
Read moreManaging the new normal: How has working from home changed management strategies during the coronavirus pandemic?
The COVID-19 pandemic has taken companies into uncharted territory: everyone is working from home. Online meetings suddenly became the norm. But how do you manage a company when no one is on site and everything is digital? TRR 266 researchers Hoa Ho, Christian Hofmann and Nina Schwaiger from LMU…
Read moreHow does climate change affect jobs, innovation, and risk-sharing in capital markets?
How does climate change affect firms and the global economy? And what are the real effects of net-zero transition? A new method developed by TRR 266 researcher Laurence van Lent and his co-authors helps to answer these and further questions.
Read morePublications All publications
Target setting in hierarchies: The role of middle managers
Firm-level Political Risk and Credit Markets
Enforcement and disclosure
Mandatory disclosure would reveal corporate carbon damages
Do consumers pay the corporate tax?
How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment
The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 100 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
Participating Institutions
TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.