The implementation of a wealth tax is a highly discussed topic right now, especially a few months before the federal election in Germany. Ralf Maiterth and Caren Sureth-Sloane investigated how an annual wealth tax affects firms, investors and real estate owners in a low interest rate environment like the one Germany and many other countries are currently facing.
Read moreRecently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance.
Read moreUnderstanding the behavior of firms, markets and consumers is a crucial step in developing effective policies to counter-act the negative consequences of climate change. But to understand the behavior, we need to quantify it.
Read moreThe term activist short seller refers to hedge funds or individuals who aim to profit from a decrease in a company’s stock price. What does that mean exactly?
Read moreThe number of German companies filing for insolvency proceedings (bankruptcy) fell astonishingly during the pandemic. This is revealed by a newly compiled insolvency database.
Read moreIncentive compensation, performance monitoring, and the delegation of authority to managers – these three management control measures are often considered inextricably linked. In many cases, they are considered complementary. But does this always hold true? And how do they interact in hierarchies?
Read moreIt is not known exactly how companies deal with inconsistent tax transfer pricing regulations. Therefore, a team of researchers conducted a survey with experts to investigate how inconsistent tax transfer prices arise and what effects they have.
Read moreDeborah Schanz recently gave her opinion as a scientific expert in the Finance Committee of the German Parliament (Bundestag) on the 3rd Corona Tax Relief Act and made suggestions for improvements.
Read moreTRR 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.