(Mis)Perception of income tax burden
Do 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?
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Tax misperceptions – a common phenomenon in individual and corporate decision-making
Taxes 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 moreGerman Business Panel pilot study: Shedding light on how corona aid affected firms in Germany
How 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 moreReligion, crime, and financial reporting
This 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 more(Unintended) Effects of the Common Reporting Standard
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 moreSurvey: Administrative burden and tax relief in the corona crisis
How are the temporary tax relief measures perceived by German firms? How do firms estimate their tax administrative burden?
Read moreHow 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 moreOpen 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 moreParticipating 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.