Blog

(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

Religion, crime, and financial reporting

Prof. Dr. Christian Hofmann
Dr. Nina Schwaiger

This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly. Read More

(Unintended) Effects of the Common Reporting Standard

Prof. Dr. Elisa Casi-Eberhard
Dr. Barbara Stage

This new global standard successfully led to a reduction of cross-border deposit holdings in classical tax havens from the EU and OECD member states. However, it also presents an unintended consequence. 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.