Blog All blog posts
Tax misperceptions – a common phenomenon in individual and corporate decision-making
Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies. Read More
German 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. The survey shows that German state aid reaches those firms that… Read More
Religion, crime, and financial reporting
This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly. Read More
Publications All publications
Tax complexity in Australia – A survey-based comparison to the OECD average
2020 Journal publicationSteuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? – Ergebnisse einer Unternehmensbefragung
2020 Journal publicationCross-border tax evasion after the common reporting standard: Game over?
2020 Journal publicationAuswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
2020 Journal publicationResearcher of the Month
December 2020
Prof. Dr. Per Olsson
"Our new study is another example of how research can inform on important issues with bearing on practice and policy – even if it deals with extreme methodological issues."
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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, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.