Religion, 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.
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(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 moreEvidence-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 moreCOVID-19: combat liquidity shortages with immediate loss carryback
Immediate loss carryback is an important measure to provide affected companies with short-term liquidity.
Read moreWhy (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 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, Goethe University Frankfurt, University of Cologne, Leibniz University Hannover and TU Darmstadt who share the same research agenda.