Current projects, focus points and publications
Current projects, focus points and publications
Prof. Dr. Deborah Schanz and her team conduct sophisticated research which is published internationally. Research results are also transported into practice and politics and are discussed under the impression of current developments and trends. The scientific, social and also practical relevance of the topics as well as meeting the highest scientific standards is of utmost importance to Prof. Dr. Schanz and her team.
Main areas of research:
In the course of globalization, many companies have increased their international activities and investments. Due to non-harmonized international tax systems, a country's tax law can play an important role in this process. Countries are currently engaged in increased tax competition with each other, while at the same time striving to adapt tax regulations, as shown, for example, by the OECD's Base Erosion Profit Shifting Initiative.
With the Tax Attractiveness Index, the Institute for Business Taxation contributes to this discussion by measuring the tax attractiveness of countries. The Tax Attractiveness Index consists of 20 components. These include corporate tax rates, withholding tax rates, double taxation treaties and anti-abuse regulations. Data is currently available for 100 countries worldwide for the period 2005-2014. More information on the index is available in the Arqus Working Paper „Measuring Tax Attractiveness across Countries“.
An interactive platform for the Tax Attractiveness Index is offered by the homepage www.tax-index.org, which has recently gone online. There, interested parties have the opportunity to get an overview of the different tax systems, to compare countries with each other and to create an individually customized index.
Have we aroused your interest? If you have any questions or comments about the homepage, please feel free to contact us at the following e-mail address: info(at)taxindex.org
TRR 266 Accounting for Transparency is a supraregional Collaborative Research Center funded by the German Research Foundation (DFG). Our team of more than 80 dedicated researchers investigates how accounting and taxation affect corporate transparency and how regulation and corporate transparency impact the economy and society. We aim to help develop effective corporate transparency regulation and a transparent tax system. At the same time, we ensure transparency of our own research through open science and science communication.
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At the end of 2020, the LMU Center for Digitization of Tax Law (LMUDigiTax) was founded as a cross-faculty institution of the LMU.
The LMUDigiTax promotes interdisciplinary research and teaching in the field of digitization of tax law. In particular, research projects are carried out, scientific conferences and symposia are organized, and young academics in this field are promoted.
For more information about LMU DigiTax, please follow this Link.
The "Accounting Research Workshop" is a joint research seminar of professors from the field of accounting (Seminar of Accounting and Auditing, Institute of Production Management and Controlling, Institute of Management Accounting and Controlling, and Institute of Taxation and Accounting).
It is intended to promote the scientific exchange of local and foreign researchers in this field. In particular, renowned guest scientists are invited to present the latest results from their projects.
The guests are available for two to three days in the area of the accounting chairs and look forward to the scientific exchange of ideas with local doctoral candidates, post-doctoral candidates and professors.
Here you can find more information about ARW.
The "Arbeitskreis quantitative Steuerlehre - arqus" is an association of professors from the German-speaking region. The aim is to promote economic research into the effects of taxation on the success and behavior of companies and entrepreneurs. The focus is on analytical and empirical methods.
The core activity of the working group is the stimulation of scientific discussion in the field of quantitative taxation through the publication of its own series of papers, the arqus discussion papers, as well as through an annual scientific conference. In addition to arqus members, young academics regularly present their research results in the lectures and workshops of the arqus conference.
The 17th arqus conference took place in Würzburg on July 13 and 14, 2023.
Further information on arqus as well as access to the discussion papers can be found on the homepage of the working group at http://www.arqus.info.
Our doctoral seminars are joint research seminars of the IBS in cooperation with Professor Sebastian Schanz (professorship of taxation and accounting, University of Bayreuth). The seminars take place once a semester and alternate between Bayreuth and Munich. The aim of the seminars is to provide a platform for doctoral students to present their research projects, even at a very early stage. In the discussion following the presentations, the doctoral students receive valuable feedback for their work and starting points on how to deal with problems. In addition, the seminars are intended to promote scientific exchange among the doctoral students and serve as a basis for a research network.