Wissenschaft trifft Praxis:
Die neue Transparenz –
Chance oder Bremse
für die Wirtschaft?
More information
Encoding the black box of
corporate tax risk management
– what do tax risk
experts think?
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TRR 266 Forum 2022 -
The event videos are
now online!
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Transparency Insights:
TRR 266 researchers
talk about their projects
Get to know our researchers

Ski jumping – lesson 1: more transparency, fairer performance evaluations

Prof. Dr. Christian Hofmann

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

Researcher of the Month

July 2022
Prof. Dr. Katharina Nicolay

"Most of my research projects are very close to burning tax policy issues. I want to make a difference by providing regulators and policy-makers with relevant findings." 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, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.