Action & reaction: Firms’ responses to short sellers’ reports
The term activist short seller refers to hedge funds or individuals who aim to profit from a decrease in a company’s stock price. What does that mean exactly? Read More
Blog
Bankruptcies: A victim of the corona crisis?
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
Perfect trio or lone fighter: Contracting authority, monitoring, and incentives in hierarchies
Incentive compensation, performance monitoring, and the delegation of authority to managers – these three management control measures are often considered inextricably linked. In many cases, they are considered complementary. But does this always hold true? And how do they interact in hierarchies? Read More
Survey: Inconsistent tax transfer prices: tax filings, audits, and double taxation
It is not known exactly how companies deal with inconsistent tax transfer pricing regulations. Therefore, a team of researchers conducted a survey with experts to investigate how inconsistent tax transfer prices arise and what effects they have. Read More
Tax relief as corona government aid – Findings from TRR 266 research
Deborah Schanz recently gave her opinion as a scientific expert in the Finance Committee of the German Parliament (Bundestag) on the 3rd Corona Tax Relief Act and made suggestions for improvements. Read More
(Mis)Perception of income tax burden
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
Tax misperceptions – a common phenomenon in individual and corporate decision-making
Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies. Read More
German Business Panel pilot study: Shedding light on how corona aid affected firms in Germany
How are firms affected by the corona crisis? Is the German governments’ support effective? The German Business Panel recently conducted its first survey and received responses of more than 9.500 firms about the effectiveness of Germany’s corona aid. 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, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.