Why do not all firms engage in tax avoidance?
A formal model sheds light on why some firms are prone to use the benefits of tax avoidance while others are not.
Read moreTaxation
Fact or fake news: Do German corporations pay only two thirds of the regular tax rate?
Huber and Maiterth scrutinized Jansky’s study, and conclude that the difference between the regular tax rate and effective tax rate is, in fact, negligible.
Read moreComparing Tax Complexity: Germany vs. Austria
An infographic summarizes the main differences and similarities in tax complexity between Germany and Austria.
Read moreInvestors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read moreTransparent Research
The initiators and spokespersons of the TRR 266, Caren Sureth-Sloane and Joachim Gassen, look back at how the project came to life, and explain why transparency is not only the subject of their research but also central to their work philosophy.
Read moreParticipating Institutions
TRR 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.