The implementation of a wealth tax is a highly discussed topic right now, especially a few months before the federal election in Germany. Ralf Maiterth and Caren Sureth-Sloane investigated how an annual wealth tax affects firms, investors and real estate owners in a low interest rate environment like the one Germany and many other countries are currently facing. 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, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.