Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies.
Read moreHow are firms affected by the corona crisis? Is the German governments’ support effective? The German Business Panel recently conducted its first survey and received responses of more than 9.500 firms about the effectiveness of Germany’s corona aid.
Read moreThis study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly.
Read moreThis new global standard successfully led to a reduction of cross-border deposit holdings in classical tax havens from the EU and OECD member states. However, it also presents an unintended consequence.
Read moreHow are the temporary tax relief measures perceived by German firms? How do firms estimate their tax administrative burden?
Read moreThe researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business.
Read moreIn response to the COVID-19 pandemic three new projects have been initiated by the Open Science Data Center of the TRR 266.
Read moreHow can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
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.