ABOUT

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.

UPCOMING EVENT

30 March 2020 
10:00-17:00

1.Forum: Forschung im Dialog
Rechnungswesen, Steuern & Transparenz

LMU Munich

LATEST BLOG POSTS

Martin Jacob & Anna Rohlfing-Bastian

A formal model sheds light on why some firms are prone to use the benefits of tax avoidance while others are not…

 

  

Hans-Peter Huber & Ralf Maiterth

Fact or fake news: Do German corporations pay only two thirds of the regular tax rate?

A study commissioned by the Greens in the European Parliament has been scientifically reviewed… 

RESEARCHER OF THE MONTH

Kosi

February 2020

Urška Kosi

“…I believe that our research could have a great impact on our society – for example in terms of regulation.”

LATEST PUBLICATIONS

Bischof, J., Daske, H., & Sextroh C.J.​​ (2020). Why do Politicians Intervene in Accounting Regulation? Journal of Accounting Research. https://doi.org/10.1111/1475-679X.12300​. 

Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo. Steuer und Wirtschaft, 96(4), 397-412.

Hüther, N., Robinson, D.T., Sievers, S., & Hartmann-Wendels, T. (2019). Paying for performance in private equity: Evidence from venture capital partnerships. Management Science​.
https://doi.org/10.1287/mnsc.2018.3274

Jacob, M., Rohlfing-Bastian, A., & Sandner, K. (2019). Why do not all firms engage in tax avoidance? Review of Managerial Science. https://link.springer.com/
article/10.1007/s11846-019-00346-3

JOB POSTS

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.

GPB-01

GERMAN BUSINESS PANEL

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

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