authority, monitoring, and
incentives in hierarchies
transfer prices: tax filings,
audits, and double taxation
TRR 266 research
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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
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
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
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Researcher of the Month
"In the Collaborative Research Center, we deliberately address issues that affect real-life to provide important insights for policy and practice."
Prof. Dr. Ralf Maiterth
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.
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.