German tax authorities’ perspective on Tax Complexity
17 April 2020

A team of researchers from TRR 266 has published an Executive Summary on their new data on the main determinants of tax complexity according to German tax authorities. 

Tax Complexity: new data has been analyzed and summarized
7 April 2020

Researchers from LMU Munich and Paderborn University present an Executive Summary of first results of the second Global MNC Tax Complexity Survey. The Executive Summary of the survey seeks to provide an overview of tax complexity as faced by multinational corporations (MNCs) in 2018 and the changes in tax complexity from 2016 to 2018 in OECD countries


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Joachim Gassen

Joachim Gassen heads the Open Science Data Center of the TRR 266. He discusses three projects the Center has recently launched in response to the COVID-19 pandemic…. 



Thorsten Sellhorn

How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting…


May 2020

Katharina Hombach

“….I am particularly intrigued by the question how information influences economic activity. The underlying mechanisms of action are usually not obvious. “


Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. et al. (2020). Country-by-Country Reporting Goes Public – Cui Bono? International Transfer Pricing Journal, 27(2), 91-97

Bischof, J., Daske, H., & Sextroh C.J.​​ (2020). Why do Politicians Intervene in Accounting Regulation? Journal of Accounting Research.​. 

Huber, H., & Maiterth, R. (2020). Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % – Fakt oder Fake News? Steuer und Wirtschaft, 1/2020, 18-34.

Jacob, M., Rohlfing-Bastian, A., & Sandner, K. (2019). Why do not all firms engage in tax avoidance? Review of Managerial Science.


We invite applications of candidates for Doctoral Researcher and Post-Doctoral Researcher positions. We are looking for candidates with research interests in managerial accounting, financial accounting or taxation. Read more about our job posts here.



The German Business Panel will construct a representative panel of managers bearing responsibilities for accounting and tax matters in German firms. Read more here.

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 80 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.

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