Our new theme page shows the real effects and unintended side effects of these mandates and evaluates whether they trigger behavioral change or simply increase administrative burdens. buff.ly/n68EfF4
How effective are ESG reporting requirements? Disclosure rules aim to boost transparency and make companies more sustainable—socially and environmentally. But do they live up to this expectation?
Die Beurteilung der Abschaffung des Ehegattensplittings bleibt eine subjektive Wertabwägung ökonomischer & sozialer Aspekte. Für die Autoren überwiegen die Gründe für eine Beibehaltung des Splittings.
➡️ Wissenschaftliche Begründung (hinter Paywall): buff.ly/wSJYhHb
Behauptung: 𝐀𝐛𝐬𝐜𝐡𝐚𝐟𝐟𝐮𝐧𝐠 𝐟ü𝐡𝐫𝐭 𝐳𝐮 𝐰𝐞𝐧𝐢𝐠𝐞𝐫 𝐁ü𝐫𝐨𝐤𝐫𝐚𝐭𝐢𝐞 𝐟ü𝐫 𝐒𝐭𝐚𝐚𝐭 𝐮𝐧𝐝 𝐁ü𝐫𝐠𝐞𝐫.
➡️ Das Ende der gemeinsamen Besteuerung provoziert künstliche Einkommensverlagerungen (Income Shifting). Die Folge: Massive Planungskosten für Paare und ein deutlich höherer Kontrollaufwand für die Finanzbehörden.
Behauptung: 𝐑𝐞𝐟𝐨𝐫𝐦 𝐰𝐢𝐫𝐤𝐭 𝐚𝐥𝐬 𝐁𝐨𝐨𝐬𝐭 𝐟ü𝐫 𝐝𝐞𝐧 𝐀𝐫𝐛𝐞𝐢𝐭𝐬𝐦𝐚𝐫𝐤𝐭.
➡️ Eine Reform schafft zwar rund 109.000 Vollzeitstellen, vergrößert aber die Einkommensschere. Die Steuer verliert also an sozialer Ausgleichswirkung. Das Plus an Beschäftigung ginge also zulasten der Verteilungsgerechtigkeit.
Behauptung: 𝐄𝐡𝐞𝐠𝐚𝐭𝐭𝐞𝐧𝐬𝐩𝐥𝐢𝐭𝐭𝐢𝐧𝐠 𝐚𝐥𝐬 𝐒𝐭𝐞𝐮𝐞𝐫𝐠𝐞𝐬𝐜𝐡𝐞𝐧𝐤 𝐟ü𝐫 𝐖𝐨𝐡𝐥𝐡𝐚𝐛𝐞𝐧𝐝𝐞.
➡️ 90% des Splittingeffekts entfallen auf Paare mit Kindern. Da 60% der profitierenden Einverdiener-Paare in den unteren Einkommensgruppen liegen, würde eine Abschaffung vor allem die untere Mittelschicht & Familien belasten.
Die Forschenden Frank Hechtner & Ralf Maiterth hinterfragen die Reform des Ehegattensplittings wissenschaftlich und prüfen die Tragfähigkeit gängiger Annahmen. Gilt die Abschaffung zurecht als Wundermittel für Arbeitsmarkt & Gleichberechtigung? Die Analyse (StuW 1/2025) liefert die Fakten.
Effektive Regulierung oder zunehmende Bürokratiebelastung? Diskutieren Sie am 16.Juni beim #trr266 Forum an der ESMT Berlin über Wege zu einer zielgerichteten Transparenz ohne unnötige Kosten. Die Veranstaltung ist kostenlos: buff.ly/U9Zj7Gr
Annahme: 𝐑𝐞𝐟𝐨𝐫𝐦 𝐰𝐢𝐫𝐤𝐭 𝐚𝐥𝐬 𝐁𝐨𝐨𝐬𝐭 𝐟ü𝐫 𝐝𝐞𝐧 𝐀𝐫𝐛𝐞𝐢𝐭𝐬𝐦𝐚𝐫𝐤𝐭.
Faktencheck: Eine Reform schafft zwar rund 109.000 Vollzeitstellen, vergrößert aber die Einkommensschere. Die Steuer verliert also an sozialer Ausgleichswirkung. Das Plus an Beschäftigung ginge also zulasten der Verteilungsgerechtigkeit.
Annahme: 𝐄𝐡𝐞𝐠𝐚𝐭𝐭𝐞𝐧𝐬𝐩𝐥𝐢𝐭𝐭𝐢𝐧𝐠 𝐚𝐥𝐬 𝐒𝐭𝐞𝐮𝐞𝐫𝐠𝐞𝐬𝐜𝐡𝐞𝐧𝐤 𝐟ü𝐫 𝐖𝐨𝐡𝐥𝐡𝐚𝐛𝐞𝐧𝐝𝐞.
Faktencheck: 90% des Splittingeffekts entfallen auf Paare mit Kindern. Da 60% der profitierenden Einverdiener-Paare in den unteren Einkommensgruppen liegen, würde eine Abschaffung vor allem die untere Mittelschicht & Familien belasten.
💡Her biggest takeaway? Sometimes, stepping away from your usual environment is exactly what you need to see your work in a whole new light and broaden one’s perspective.
Read more about her experience on our website: buff.ly/3k2kg7O
PhD student Erika Bognar @goetheuni.bsky.social spent 2,5 months @humboldtuni.bsky.social as part of her TRR 266 staff rotation. In her experience report, she reflects on working together with researchers from her home institution and HU Berlin on a joint research project.
Our new theme page shows how firms rate the directive and how they implement the European Sustainability Reporting Standards (ESRS) in practice. The page highlights both progress and persistent challenges for firms.
buff.ly/5Oq0FyR
Since 2024, the Corporate Sustainability Reporting Directive (CSRD) requires many companies in the EU to report comprehensively on their sustainability strategy, environmental and social impacts, and governance structures.
How can ESG reporting be effectively encouraged? On our new theme page, TRR 266 researchers highlight the leverage of climate stress tests and the critical difference between generic ESG statements and audited climate reports. buff.ly/vuXwd49
The stay was a great opportunity to gain fresh and new perspectives, meet new people, and to explore a new city. Her experience shows how research stays allow you to exchange ideas and cultures, how it fosters collaboration and how it can benefit your own research.
Read her report: buff.ly/J6dJ2fw
PhD student Yuhan Liu spent four months at the Erasmus University of Rotterdam as part of her TRR 266 research stay abroad. In her experience report, she reflects on her time in a new academic environment and shares valuable lessons that she has learned.
The 3rd ARCTIC workshop in Obergurgl was a great success. #trr266 members spent three days discussing their research. Beyond academic sessions, the alpine environment offered ample time for networking and outdoor activities. Such interactions are deeply inspiring and strengthen our collaboration!
The tax stimulated product innovation. Tiered rates encouraged firms to lower sugar content to stay below thresholds. The research concludes that the burden was not passed on to consumers or employees.
📎 Full study: buff.ly/B9vGZKN
So who bears the burden?
Findings show unexpected employment trends with no negative impacts on firms. In fact, the beverage industry grew. Consumers were also barely affected as manufacturers absorbed most of the tax. Soft drink prices fell only 6% less than tax-free products like water or juice.
Using taxes to promote healthier choices: Effective solution or economic burden? In her Master’s thesis (TRR 266) researcher Laura Wiredu @unipaderborn.bsky.social analyzed the UK soft drink tax over five years. While health benefits are clear, critics often fear rising prices and job losses.
Can ESG disclosure requirements counter today’s destabilizing trends? Research show: Effective climate policy relies on facts rather than rhetoric. Learn more about the economic and societal relevance of mandatory sustainability reporting: buff.ly/ZHbSyi5
Her experience shows how staff rotations foster collaboration, new research ideas, and valuable academic exchange.
Read the full report on our website: buff.ly/aLsaa1x
𝐒𝐭𝐞𝐩𝐩𝐢𝐧𝐠 𝐢𝐧𝐭𝐨 𝐚 𝐧𝐞𝐰 𝐚𝐜𝐚𝐝𝐞𝐦𝐢𝐜 𝐞𝐧𝐯𝐢𝐫𝐨𝐧𝐦𝐞𝐧𝐭 𝐜𝐚𝐧 𝐥𝐞𝐚𝐝 𝐭𝐨 𝐯𝐚𝐥𝐮𝐚𝐛𝐥𝐞 𝐢𝐧𝐬𝐢𝐠𝐡𝐭𝐬 & 𝐜𝐨𝐥𝐥𝐚𝐛𝐨𝐫𝐚𝐭𝐢𝐨𝐧𝐬. Marina Köllermeyer @unipaderborn.bsky.social reflects on her time at #UniMannheim, where she worked on joint research on firms’ disclosure of project failures & its implications for innovation decisions.
AMBA Ambition magazine features insights from the German Business Panel on ESG reporting. The German Business Panel, a TRR 266 project, is a long-term survey panel open to management experts responsible for accounting and taxation in German companies.
They create dedicated time for research, strengthen collaboration & help researchers build lasting academic connections. Read her full report on our website: www.accounting-for-transparency.de/staff-rotati...
Great research often grows out of close collaboration, especially in person! PhD student Yasmin Kuhlmann spent several weeks at @humboldtuni.bsky.social as part of a #trr266 staff rotation. In her experience report, she explains why staff rotations are especially valuable for co-authored projects.
Die Veranstaltung wird vom TRR 266 in Kooperation mit der Schmalenbach-Gesellschaft für Betriebswirtschaft, der @humboldtuni.bsky.social und der ESMT Berlin organisiert.
Wir diskutieren: Wie haben sich steuerliche & nachhaltigkeitsbezogene Transparenzanforderungen entwickelt? Was treibt die zunehmende regulatorische Komplexität an? Wie lässt sich Regulierung so gestalten, dass sie gesellschaftliche Ziele erreicht, ohne unnötige Kosten und Bürokratie zu verursachen?
In diesem Jahr findet unser #trr266 Forum am 16.6. an der ESMT Berlin statt. Eine Anmeldung zu unserer kostenlosen Veranstaltung ist ab jetzt hier möglich: www.accounting-for-transparency.de/forum-2026/