Center for Tax and Accounting Research (CETAR)

During the past two decades, increasing globalization of markets put pressure on the institutional systems, in particular the tax and accounting system in many developed countries and forced significant changes in the structure of the national tax system and accounting regulations. The political debates demonstrate an ongoing interest in the assessment of reform options. In Germany, the debate focuses a) on institutional effects (tax reforms, accounting standards, capital market regulation) on location and investment decisions of multinational companies and fairness and b) on the assessment of tangible and intangibles and its implication for business valuation and decision-making. The Center for Tax and Accounting Research (CETAR), as a research center of competence, is founded to gain valuable insights on the effects of tax, accounting and related regulatory systems on business decisions. Members of CETAR want to bring up new cognitions about reforms being in the light of technical changes and globalization at the interface of research, entrepreneurial action and policy.

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TAF Work­ing Pa­per Series

TRR 266 Accounting for Transparency

TRR 266 Ac­count­ing for Trans­par­ency (DFG)

Pub­lic­a­tions of CETAR Mem­bers

Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien

Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, 102(1), 67–81.


Anti-Tax Avoidance Rules and Tax Complexity

Schanz, D., Siegel, F., & Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal, 17(1), 1–23.


Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, 100(2), 71–102. https://doi.org/10.2308/TAR- 2021-0477


Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen

Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.


The conditional impact of market consolidation and market power on banking stability – Evidence from Europe

Herwald, S., Voigt, S., & Uhde, A. (2024). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. Journal of Risk Finance, 25(3), 510–536. https://doi.org/10.1108/JRF-03-2023-0075


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Head and Deputy Head of CETAR

Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane

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Prof. Dr. Jens Müller

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Faculty

Prof. Dr. Michael Ebert

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Prof. Dr. Urska Kosi

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Prof. Dr. Daniel Reimsbach

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Prof. Dr. Sönke Sievers

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Prof. Dr. André Uhde

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As­­so­­cia­te Mem­bers

Prof. Dr. Markus Diller

University of Passau,
Chair Business Administration, esp.
Corporate Taxation and Taxation

Prof. Dr. Vanessa Flag­mei­er

University of Göttingen,
Chair of Financial Accounting
and Sustainability Reporting

Thomas Kour­ox­ous, Ph.D.

University of Graz,
Institute for Financial Accounting and Taxation

Jun.-Prof. Dr. Jo­hannes Lorenz

Carl von Ossietzky University of Oldenburg,
Chair of Business Taxation

Prof. Dr. Dr. An­dreas Löffler

Free University Berlin,
Chair of Banking and Finance

Prof. Dr. Ralf Maiterth

Humboldt-University of Berlin,
KPMG-Endowed Chair for Business
Taxation

Prof. Dr. Rain­er Niemann

Karl-Franzens-University of Graz,
Institute for Financial Accounting and
Taxation