The researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business. Read More
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity. Read More
A formal model sheds light on why some firms are prone to use the benefits of tax avoidance while others are not. Read More
Huber and Maiterth scrutinized Jansky’s study, and conclude that the difference between the regular tax rate and effective tax rate is, in fact, negligible. Read More
An infographic summarizes the main differences and similarities in tax complexity between Germany and Austria. Read More
How did investors react to the increase in tax transparency induced by the new CbCR legislation? Read More
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.