Blog All blog posts
Simplification of the global minimum tax: a simple yet viable solution
The 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 More
Ski jumping – lesson 1: more transparency, fairer performance evaluations
From the ski jumping hill to organizations: In a new study, TRR 266 researcher Christian Hofmann, together with Jan Bouwens and Christopher Lechner, shows that ski jumping judges favor athletes from the same nation – and highlights how these findings can be used in a corporate context. The bottom… Read More
Disclosing effective tax rate – a strategic decision?
Due 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 More
Publications All publications
Defining and managing corporate tax risk: Perceptions of tax risk experts
How does trust affect concessionary behavior in tax bargaining?
Can tax rate changes accelerate investment under entry and exit flexibility? – Insights from an economic experiment
Asset reclassifications and bank recapitalization during the financial crisis
Researcher of the Month
May 2022
Prof. Dr. Jannis Bischof
"We hope to contribute to better regulation – a benefit for economy and society alike and, of course, for each company."
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The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
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, WHU – Otto Beisheim School of Management, ESMT Berlin, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.