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
How are the temporary tax relief measures perceived by German firms? How do firms estimate their tax administrative burden? Read More
The researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business. Read More
In response to the COVID-19 pandemic three new projects have been initiated by the Open Science Data Center of the TRR 266. Read More
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting? Read More
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity. Read More
The research team was able to identify two main groups: one was motivated by their ideology, the other by their strong connections with industry. 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
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, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.