Blog All blog posts
How do personal income taxes affect entrepreneurial investment decisions?
The researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business. Read More
Open Science in corona times
In response to the COVID-19 pandemic three new projects have been initiated by the Open Science Data Center of the TRR 266. Read More
Evidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting? Read More
Publications All publications
The effects of income taxation on entrepreneurial investment: A puzzle?
2020 Journal publicationCountry-by-Country Reporting Goes Public – Cui Bono?
2020 Journal publicationWhy do Politicians Intervene in Accounting Regulation?
2020 Journal publicationSteuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % – Fakt oder Fake News?
2020 Journal publicationResearcher of the Month
June 2020
Prof. Dr. Martin Jacob
With our research we can […] explain how certain tax policy decisions work and whether and why they are necessary. 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, 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.