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 moreIn 2013, the European Commission started a wave of investigating tax arrangements between several EU countries, including some tax havens (e.g., Belgium, Ireland, Luxembourg, and the Netherlands) and multinational enterprises (MNEs), especially U.S. firms. Tax arrangements that were agreed upon years ago suddenly moved into the focus of the…
Read moreDue to increased pressure from a variety of sources, the attention around corporate tax risk management has recently grown. While the relation between tax planning and tax risk is well researched, little is known about tax risk management and how it influences tax outcomes,…
Read moreThe introduction of the global minimum tax (GloBE, also known as Pillar Two) leads to criticism by affected firms. The solution: firms should be exempted from filing a GloBE declaration for those countries where it is likely that they easily meet the agreed minimum tax rate via.
Read moreDue to an intense media coverage of firms‘ tax avoidance strategies, many firms worry about their reputation. The increase in media attention has raised both firms’ and tax authorities’ sensitivity towards the provided tax information. The cases of global firms that avoid taxes and exhibit low or zero Effective…
Read moreThe 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 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 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.