Publications

Here you can find an overview of the publications by our members. We also have our own “TRR 266 Working Papers Series”; you can use the filter function to generate an overview of our working paper series.

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Open Science

Bronze - Data and/or Code are available upon request.

Gold - Data and/or Code are publicly available to all interested users.

Self-contained Neither data nor substantial code are needed to reproduce and/or evaluate the analysis.

No. 199: Policy Support for Electrolytic Hydrogen: Impact of Alternative Carbon Accounting Rules

2025 Working Paper

No. 198: The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms

2025 Working Paper

No. 197: An Accounting Architecture for CO2-Statements

2025 Working Paper

No. 196: Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen (Tax Depreciation as a Tool for Stimulating Investment in Germany – Opportunities, Limitations, and Perspectives of Evidence-Based Analyses)

2025 Working Paper

No. 195: Local Newspaper Closures and their Effect on Lending Discrimination

2025 Working Paper

Jan Riepe

Responding to Climate Change Crises: Firms’ Trade-Offs

Journal of Accounting Research

2025 Journal Publication

Felix Fritsch

No. 194: IP Disclosure under IP Litigation

2025 Working Paper

Alexander Liß

No. 193: Wage Transparency in Labor Markets under Relative Income Concerns

2025 Working Paper

Harvey Upton

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, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.