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 moreDo 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 moreTaxes 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 moreHow 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 moreThis 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 moreThis 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 moreHow are the temporary tax relief measures perceived by German firms? How do firms estimate their tax administrative burden?
Read moreThe researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business.
Read moreTRR 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, Goethe University Frankfurt, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.