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.
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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 moreFact 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 moreComparing Tax Complexity: Germany vs. Austria
An infographic summarizes the main differences and similarities in tax complexity between Germany and Austria.
Read moreInvestors’ reactions to Country-by-Country Reporting
How did investors react to the increase in tax transparency induced by the new CbCR legislation?
Read morePreventing Collusion
What happens when a firm delegates more pricing authority to its sales persons?
Read moreTargeted Transparency: Nudging Firms towards changing their Business Activities in Socially Desirable Ways
Nudging and transparency can go hand in hand.
Read moreMeasuring Political Risk and its Effects on Firms
A team of international researchers developed a measure for a firm’s exposure to political risk by using information gleaned from discussions between management and financial analysts in earnings conference calls.
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.