Publications

Here you can find an overview of the publications by our members. We also have our own “TRR 266 Working Papers Series”; you can use the filter function to generate an overview of our working paper series.

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Open Science

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Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung

2021 Professional Journal

Umfrage zur Wahrnehmung der Einkommensteuerbelastung

2021 Report

Karina Körösi

Ralf Maiterth

Empirische Erkenntnisse zum zweiten Lockdown: Rückgang und Umverteilung von Unternehmensgewinnen trotz Staatshilfen

2021 Report

+ 2

Tax misperception and its effects on decision making – Literature review and behavioral taxpayer response model

2022 Journal Publication

No. 45: Co-movement of price and intrinsic value – Does accounting information matter?

2022 Working Paper

No. 44: The role of personal income taxes in corporate investment decisions

2021 Working Paper

Martin Jacob

Tax complexity in Australia – A survey-based comparison to the OECD average

2020 Journal Publication

Thomas Hoppe

Empirische Erkenntnisse zum zweiten Lockdown: Wer trägt die Last und wie wirken die staatlichen Hilfsmaßnahmen?

2020 Report

Participating 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.