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
Blog
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
Comparing Tax Complexity: Germany vs. Austria
An infographic summarizes the main differences and similarities in tax complexity between Germany and Austria. Read More
Investors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation? Read More
Preventing Collusion
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
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.