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
What happens when a firm delegates more pricing authority to its sales persons? Read More
Targeted Transparency: Nudging Firms towards changing their Business Activities in Socially Desirable Ways
Nudging and transparency can go hand in hand. Read More
A team of international researchers developed a measure for a firm’s exposure to political risk by using information gleaned from discussions between management and financial analysts in earnings conference calls. 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.