Perfect trio or lone
fighter: Contracting
authority, monitoring, and
incentives in hierarchies
Read the blogpost
Survey: Inconsistent tax
transfer prices: tax filings,
audits, and double taxation
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Corona Tax Relief -
Findings from
TRR 266 research
Read the blog post
Want to learn more
about our goals?
Check our new
"Explanimation" Video
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Tax Relief as Corona Government Aid – Findings from TRR 266 Research

Prof. Dr. Deborah Schanz

The consequences of the Corona pandemic pose major economic and financial challenges for businesses, self-employed persons and citizens. Tax relief offers a way to provide immediate liquidity to mitigate the negative impact of the pandemic. Deborah Schanz recently gave her opinion as a scientific expert in the Finance Committee… Read More

Researcher of the Month

April 2021
Prof. Dr. Ralf Maiterth

"In the Collaborative Research Center, we deliberately address issues that affect real-life to provide important insights for policy and practice." Read more



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 and Goethe University Frankfurt who share the same research agenda.