COVID-19: TRR 266 Research Insights
Addressing the economic challenges caused by COVID-19
How can we minimize long-term damage to the economic system caused by COVID-19? A question that currently occupies the minds of our politicians, policymakers, CEOs, professionals and citizens. A question to which there is not just one answer, but that needs to be broken down into sub questions and requires careful reflection from different perspectives. We therefore asked our researchers – a group of more than 100 researchers who specialize in taxation and accounting and have different methodological backgrounds – to share their thoughts regarding this burning question. The result: a collection of articles based on current and previous research, ranging from business- to country-level and from economic consequences to standard setting. We hope this collection will offer helpful insights for businesses and politics, and helps the world address these challenging times.
Blogs
Bankruptcies: A victim of the corona crisis?
The number of German companies filing for insolvency proceedings (bankruptcy) fell astonishingly during the pandemic. This is revealed by a newly compiled insolvency database.
Read moreTax relief as corona government aid – Findings from TRR 266 research
Deborah 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 moreGerman Business Panel pilot study: Shedding light on how corona aid affected firms in Germany
How 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 moreSurvey: Administrative burden and tax relief in the corona crisis
How are the temporary tax relief measures perceived by German firms? How do firms estimate their tax administrative burden?
Read moreOpen Science in corona times
In response to the COVID-19 pandemic three new projects have been initiated by the Open Science Data Center of the TRR 266.
Read moreEvidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting?
Read moreCOVID-19: combat liquidity shortages with immediate loss carryback
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity.
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