Recently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance. Read More
The term activist short seller refers to hedge funds or individuals who aim to profit from a decrease in a company’s stock price. What does that mean exactly? Read More
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 More
Targeted Transparency: Nudging Firms towards changing their Business Activities in Socially Desirable Ways
Nudging and transparency can go hand in hand. Read More
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.