How do personal income taxes affect entrepreneurial investment decisions?
The researcher team investigated how income taxes affect the share of personal capital that entrepreneurs invest in their business. Read More
Blog
Open Science in corona times
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
Evidence-informed accounting standard setting – lessons from corona
How can researchers and standard setters address validity challenges as they work towards more evidence-informed standard setting? Read More
COVID-19: combat liquidity shortages with immediate loss carryback
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity. Read More
Why (U.S.) politicians actively intervene in accounting regulation
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
Why do not all firms engage in tax avoidance?
A formal model sheds light on why some firms are prone to use the benefits of tax avoidance while others are not. Read More
Private Equity: Better Performance with Deal-by-Deal Contracts in Venture Capital Partnerships
How does the contract of the fund manager influence the performance of a private equity fund? Read More
Fact or fake news: Do German corporations pay only two thirds of the regular tax rate?
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
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.