Inhaltsangabe1 Introduction 2 Relationship between financial and tax accounting:The institutional background 2.1 Foundation of financial and tax accounting in Germany 2.2 Book and taxable income: Similar, but different 2.3 Financial accounting for income taxes 3 Related literature 3.1 Booktax conformity 3.2 Estimating taxable income from financial statements and measuring the reporting gap 3.3 Booktax differences and corporate reporting behavior 4 Measuring the reporting gap: Evidence on book-tax differences in Germany 4.1 Booktax conformity: Empirical evidence from Germany 4.2 Booktax conformity and BilMoG: Evidence on booktax differences and disclosure quality based on the notes to the financial statements 5 Internationalization and tax accounting: An option for reform? 5.1 Twobook or onebook? 5.2 A call for a CC(C)TB 6 Conclusion 6.1 Discussion and thoughts for future research 6.2 Summary of results

Benedikt Zinn, who was born in 1982 in Ankum (Germany), has been a research fellow at the Centre for European Economic Research (ZEW) in Mannheim (Germany) since 2009. Prior to joining the ZEW, he studied Business Administration at the Queen's School of Business (Canada) and the University of Mannheim, where he graduated in 2008. He was certified as a Certified Public Accountant (CPA) in 2011 (Massachusetts). After his research visit at the University of Michigan Law School (USA), he completed his doctoral studies at the University of Mannheim under supervision of Prof. Dr. Christoph Spengel.