effective tax rate

Disclosing Effective Tax Rate – a strategic decision?

Due to an intense media coverage of firms‘ tax avoidance strategies, many firms worry about their reputation. The increase in media attention has raised both firms’ and tax authorities’ sensitivity towards the provided tax information. The cases of global firms that avoid taxes and exhibit low or zero Effective… 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.