Blog

Wealth Tax: Curse or Blessing?

Prof. Dr. Caren Sureth-Sloane
Prof. Dr. Ralf Maiterth

The implementation of a wealth tax is a highly discussed topic right now, especially a few months before the federal election in Germany. Ralf Maiterth and Caren Sureth-Sloane investigated how an annual wealth tax affects firms, investors and real estate owners in a low interest rate environment like the one Germany and many other countries are currently facing. Read More

How changing perceptions and priorities shape corporate reporting

Prof. Dr. Thorsten Sellhorn

Taking Siemens as a case study, TRR 266 researcher Thorsten Sellhorn, along with Kathrin Oberwallner and Christoph Pelger, explored the forces and dynamics that shape corporate reporting. They find that in-company forces can be as strong as regulatory forces. Read More

Data-driven research on climate finance

Prof. Dr. Laurence van Lent

Understanding the behavior of firms, markets and consumers is a crucial step in developing effective policies to counter-act the negative consequences of climate change. But to understand the behavior, we need to quantify it. Read More

Bankruptcies: A victim of the corona crisis?

Prof. Dr. Joachim Gassen
Prof. Dr. Urska Kosi

The number of German companies filing for insolvency proceedings (bankruptcy) fell astonishingly during the pandemic. This is revealed by a newly compiled insolvency database. Read More

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.