hello Taxation Archives - TRR 266 Accounting for Transparency

Taxation

Disclosing Effective Tax Rate – a strategic decision?

Due to an intense media coverage of firms‘ tax avoidance strategies, many firms worry about their reputation. The increase in media attention has raised both firms’ and tax authorities’ sensitivity towards the provided tax information. The cases of global firms that avoid taxes and exhibit low or zero Effective… Read More

Wealth Tax: Curse or Blessing?

Prof. Dr. Dr. h.c. 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

(Mis)Perception of income tax burden

Karina Körösi
Prof. Dr. Ralf Maiterth

Do you know what the income tax burden on a gross annual salary of €10,000, €35,000, €100,000 or €500,000 is? Or what it is on your own salary? 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.