In the Frankfurter Allgemeine Zeitung of 2 March 2026, Sounia Kombert and professor Dr. Caren Sureth-Sloane analyse the economic consequences of current trade policy and tax developments under the title "Shocks from tariffs and taxes".
The article sheds light on how international trade conflicts, new customs regulations and challenges in tax administration processes - including the implementation of global minimum taxation (Pillar 2) - pose strategic challenges for companies. Production relocations, rising costs and growing uncertainty are increasingly influencing investment decisions.
At the same time, it is becoming clear that tax and regulatory framework conditions have long since become key location and competitive factors. A lack of predictability can inhibit investment and slow down economic momentum, while transparent and reliable structures contribute to stability.
The issues discussed in the FAZ article are closely related to the research of the Collaborative Research Centre/Transregio266 "Accounting for Transparency", which investigates the effects of tax complexity, transparency and institutional framework conditions on economic behaviour.
With her analysis, Professor Sureth-Sloane contributes economic perspectives to current debates and at the same time strengthens the visibility of Business Administration and Economics research at Paderborn University.
