> Publishers' series
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no. 2023, 11:
Corporate tax system complexity and investment Harald Amberger, John Gallemore, Jaron Wilde
[Vienna]: WU Vienna University of Economics and Business, February 2024
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no. 2024, 01:
Tax it before exit exit taxation and greenfield investments Georg G. Winkler
[Vienna]: WU Vienna University of Economics and Business, January 2024
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no. 2023, 01:
Real effects of the enforcement of anti-avoidance rules Rebecca Reineke, Katrin Weiskirchner-Merten, and Stefan Wielenberg
[Vienna]: [WU Vienna University of Economics and Business], [2023]
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no. 2023, 02:
Tax effects on FDI - just a rerouting Dmitry Erokhin
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 03:
Explaining and predicting double tax treaty formation with machine learning algorithms Dmitry Erokhin, Martin Zagler
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 05:
News on tax-related litigation and consumer purchases Xixi Zhang
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 06:
Mutual agreement procedure and foreign direct investments evidence from firm-level data Matthias Petutschnig, Xixi Zhang
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 07:
Tax arbitration and foreign direct investments a comparison between developed and developing countries Xixi Zhang
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 08:
Advance tax payment and tax volatility Fernando Siahaan
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 09:
Turnover-based corporate income taxation and corporate risk-taking Harald Amberger, Fernando Siahaan, Caren Sureth-Sloane
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2023, 04:
The impact of unilateral tax treaty terminations on FDI Dmitry Erokhin
[Vienna]: WU Vienna University of Economics and Business, [2023]
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no. 2022, 01:
When do beliefs, about the values of others, affect tax compliance and honesty? Tom Kisters
[Vienna]: WU Vienna University of Economics and Business, 2022
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no. 2022, 02:
An attempt at evaluating the effect of tax morale on tax evasion Tom Kisters
[Vienna]: WU Vienna University of Economics and Business, 2022
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no. 2022, 03:
The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state Tom Kisters
[Vienna]: WU Vienna University of Economics and Business, 2022
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no. 2022, 07:
The quality of voluntary tax disclosure Nadia Genest
[Vienna]: WU Vienna University of Economics and Business, [2022]
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no. 2022, 04:
Car registration taxes across EU countries, MNEs' profitability, and the role of market concentration Pranvera Shehaj, Martin Zagler
Vienna: WU Vienna University of Economics and Business, [2022]
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no. 2022, 06:
The beach: tax competition along the Italian coasts Chiara Cavallero, Martin Zagler
Vienna: WU Vienna University of Economics and Business, [2022]
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no. 2022, 05:
You have been terminated: robot taxation and the welfare state Gizem Akar, Giorgia Casalone, Martin Zagler
Vienna: WU Vienna University of Economics and Business, [2022]
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no. 2020, 07:
The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs Eva Eberhartinger, Maximilian Zieser
Wien: Universität Wien, 2021
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no. 2020, 06:
The effect of U.S. tax reform on foreign acquisitions Harald Amberger, Leslie Robinson
Wien: Universität Wien, 2021
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no. 2020, 09:
Do corporate taxes affect executive compensation? Tobias Bornemann, Martin Jacob, Mariana Sailer
Vienna: WU Vienna University of Economics and Business, 2021
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no. 2021, 10:
Corporate Income Tax, IP Boxes and the Location of R&D Pranvera Shehaj, Alfons J. Weichenrieder
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 11:
Reputational risk and corporate tax planning Raffael Speitmann
[Vienna]: WU Vienna University of Economics and Business, November 2021
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no. 2021, 01:
Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors Maximilian Zieser
Vienna: WU Vienna University of Economics and Business, 2021
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no. 2021, 02:
The future of tax audits? the acceptance of online-based, automated tax audits and their effects on trust and power Paul Brezina, Eva Eberhartinger, Maximilian Zieser
Vienna: WU Vienna University of Economics and Business, 2021
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no. 2020, 15:
How does trust affect concessionary behavior in tax bargaining? Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane, Yuchen Wu
Vienna: WU Vienna University of Economics and Business, 2021
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no. 2021, 08:
Does tax return disclosure affect information asymmetry among investors? Yuchen Wu
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 04:
Market reactions of multinationals to the OECD BEPS Action Plan Matthias Petutschnig, Kristin Resenig
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 06:
The epidemiology of tax avoidance narratives Johannes Lorenz, Markus Diller, Caren Sureth-Sloane
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 07:
Are risk-based tax audit strategies rewarded? an analysis of corporate tax avoidance Eva Eberhartinger, Reyhaneh Safaei, Caren Sureth-Sloane, Yuchen Wu
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 05:
Is consistency the panacea? inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior Markus Diller, Johannes Lorenz, Georg Schneider, Caren Sureth-Sloane
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 09:
Negative interest rates and corporate tax behavior in banks Alexander Edwards, Michael Marin, Yuchen Wu
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2021, 03:
"Just BEAT It" do firms reclassify costs to avoid the base erosion and anti abuse tax (BEAT) of the TCJA? Stacie K. Laplante, Christina M. Lewellen, Daniel P. Lynch, David M.P. Samuel
[Vienna]: WU Vienna University of Economics and Business, 2021
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no. 2020, 08:
Monitoring and tax planning evidence from state-owned enterprises Eva Eberhartinger, David M. P. Samuel
Wien: Universität Wien, 2020
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no. 2020, 11:
When do firms highlight their effective tax rate? Vanessa Flagmeier, Jens Müller, Caren Sureth-Sloane
Vienna: WU Vienna University of Economics and Business, 2020
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no. 2020, 05:
Patent concentration, asymmetric information, and tax-motivated income shifting Harald Amberger, Benjamin Osswald
Wien: Universität Wien, 2020
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no. 2020, 12:
Audits, audit effectiveness, and post-audit tax compliance Matthias Kasper, James Alm
Vienna: WU Vienna University of Economics and Business, 2020
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no. 2020, 13:
Tax misperception and its effects on decision making a literature review Kay Blaufus, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, Caren Sureth-Sloane
Vienna: WU Vienna University of Economics and Business, 2020
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no. 2020, 02:
Withholding tax rates on dividends symmetries vs. asymmetries in double tax treaties Kunka Petkova
Wien: Universität Wien, 2020
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no. 2020, 04:
Bilateral tax competition and regional spillovers in tax treaty formation Kunka Petkova, Andrzej Stasio, Martin Zagler
Wien: Universität Wien, 2020
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no. 2020, 03:
The relation between tax complexity and foreign direct investments evidence across countries Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, Johannes Voget
Wien: Universität Wien, 2020
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no. 2018, 09:
Do country risk factors attenuate the effect of taxes on corporate risk-taking? Benjamin Osswald, Caren Sureth-Sloane
Wien: Universität Wien, 2020
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no. 2020, 14:
Taxation of cross-border distribution of profits in Albania does it approach the scope of the EU Parent-Subsidiary Directive? Pranvera Shehaj
Vienna: WU Vienna University of Economics and Business, 2020
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no. 2020, 01:
Real effects of public country-by-country reporting and the firm structure of European banks Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane
Wien: Universität Wien, 2020
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no. 2018, 03:
The effect of intellectual property boxes on innovative activity & effective tax rates Tobias Bornemann, Stacie K. Laplante, Benjamin Osswald
Wien: Universität Wien, April 2019
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no. 2019, 02:
Unexplained wealth orders (UWOs) under the UK's Criminal Finances Act 2017 the role of tax laws and tax authorities in its successful implementation Rita Julien
Wien: Universität Wien, 2019
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no. 2019, 03:
Strengthening tax compliance by balancing authorities' power and trustworthiness Erich Kirchler
Wien: Universität Wien, 2019
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no. 2019, 04:
Tax compliance research methods and decision processes Andre Hartmann, Martin Mueller, Erich Kirchler
Wien: Universität Wien, 2019
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no. 2019, 05:
Disincentives from redistribution evidence on a dividend of democracy Rupert Sausgruber, Axel Sonntag, Jean-Robert Tyran
Wien: Universität Wien, 2019
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no. 2018, 04:
Tax avoidance and accounting conservatism Tobias Bornemann
Wien: Universität Wien, February 2018
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no. 2018, 05:
On the relevance of double tax treaties Kunka Petkova, Andrzej Stasio, Martin Zagler
Wien: Universität Wien, February 18, 2018
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no. 2019, 01:
Transfer pricing and location choice of intangibles spillover and tax avoidance through profit shifting Rebecca Reineke, Katrin Weiskirchner-Merten
Wien: Universität Wien, December, 2018
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no. 2018, 02:
Do transfer pricing rules distort R&D investment decisions? Tobias Bornemann
Wien: Universität Wien, February 2018
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no. 2018, 01:
General anti-avoidance rules enactments from the world John Prebble QC
Wien: Universität Wien, [2018]
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no. 2018, 07:
The relevance of depreciation allowances as a fiscal policy instrument a hybrid approach to CCCTB? Kunka Petkova, Alfons J. Weichenrieder
Wien: Universität Wien, 7 September 2018
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no. 2018, 08:
Comparability adjustments a literature review Stefanie Chroustovsky, Matthias Petutschnig
Wien: Universität Wien, 2018
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no. 2018, 10:
Corporate tax planning and firms' information environment Benjamin Osswald
Wien: Universität Wien, December 6, 2018
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no. 2017, 02:
The effect of international taxation on group structures of multinationals Harald Amberger, Saskia Kohlhase
Wien: Universität Wien, October 2018
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no. 2017, 14:
A diachronic index and glossary to What is justice? collected essays by Hans Kelsen John Prebble, Nina Opacic
Wien: Universität Wien, 2017
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no. 2017, 13:
Evolutionary tax competition with formulary apportionment Andreas Wagener
Wien: Universität Wien, October 2017
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no. 2017, 15:
A diachronic index and glossary to Pure theory of law by Hans Kelsen John Prebble, Hanneke van Oeveren
Wien: Universität Wien, 2017
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no. 2017, 01:
The direct and indirect costs of tax treaty policy evidence from Ukraine Oleksii Balabushko, Sebastian Beer, Jan Loeprick, Felipe Vallada
Wien: Universität Wien, [2017]
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no. 2017, 09:
The effects of a tax allowance for growth and investment empirical evidence from a firm-level analysis Matthias Petutschnig, Silke Rünger
Wien: Universität Wien, [2017]
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no. 2017, 06:
Regulatory compensation limits and business performance evidence from the National Football League Matthias Petutschnig
Wien: Universität Wien, May 2017
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no. 2017, 07:
Price and quantity effects of the German real estate transfer tax Kunka Petkova, Alfons Weichenrieder
Wien: Universität Wien, 15 June 2017
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no. 2017, 12:
What are the drivers of tax complexity for multinational corporations? evidence from 108 Countries Thomas Hoppe, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane
Wien: Universität Wien, October 2017
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no. 2017, 11:
Tax loss offset restrictions and biased perception of risky investments Annika Mehrmann, Caren Sureth-Sloane
Wien: Universität Wien, [2017]
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no. 2017, 04:
Tax uncertainty and dividend payouts Harald Amberger
Wien: Universität Wien, April 2017
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no. 2017, 08:
One set or two sets of books the impact of a strategic tax auditor Marcel Haak, Rebecca Reineke, Katrin Weiskirchner-Merten, Stefan Wielenberg
Wien: Universität Wien, July, 2017
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no. 2016, 01:
Tax-rate biases in tax-planning decisions experimental evidence Harald Amberger, Eva Eberhartinger, Matthias Kasper
Wien: Universität Wien, [2016]
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no. 2016, 04:
How do institutional, social, and individual factors shape tax compliance behavior? evidence from 14 Eastern European countries Matthias Kasper
Wien: Universität Wien, [2016]
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no. 2016, 02:
Are private firms really more tax aggressive than public firms? Jochen Pierk
Wien: Universität Wien, [2016]
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no. 2016, 03:
Accumulation of tax-loss carryforwards the role of book-tax non-conformity Saskia Kohlhase (Vienna University of Economics and Business, International Accounting Group)
Wien: Universität Wien, [2016]
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no. 2016, 05:
Does capital tax uncertainty delay irreversible risky investment? Rainer Niemann, Caren Sureth-Sloane
Wien: Universität Wien, [2016]
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no. 2016, 07:
Spillover from the haven cross-border externalities of patent box regimes within multinational firms Thomas Schwab, Maximilian Todtenhaupt
Wien: Universität Wien, [2016]
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2015,03:
Would environmental taxes by any other name smell sweet? Federica Pitrone
Wien: Wirtschaftsuniv. Wien, 2015
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2015,13:
Indirect access to intellectual property regimes effects on Austrian and German affiliates Jan Loeprick
Wien: Wirtschaftsuniv. Wien, 2015
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2015,18:
Taxing income in the oil and gas sector challenges of international and domestic profit shifting Sebastian Beer; Jan Loeprick
Wien: Wirtschaftsuniv. Wien, 2015
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2015,15:
Blueprints for a new PE nexus to tax business income in the era of the digital economy Peter Hongler; Pasquale Pistone
Wien: Wirtschaftsuniv. Wien, 2015
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2015,16:
News media coverage of corporate tax avoidance and corporate tax reporting Soojin Lee
Wien: Wirtschaftsuniv. Wien, 2015
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2015,17:
The impact of financial transaction tax on companies a discussion Carmel Said Formosa
Wien: Wirtschaftsuniv. Wien, 2015
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2015,14:
Withholding taxes in the service of BEPS action 1 address the tax challenges of the digital economy Yariv Brauner; Andres Baez
Wien: Wirtschaftsuniv. Wien, 2015
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no. 2015-28:
Formula apportionment or separate accounting? tax-induced distortions of multinationals' locational investment decisions Regina Ortmann, Erich Pummerer ; editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Wien: Universität Wien, [2015]
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2015,07:
Principle or clause of "saving" in tax conventions introduction and analysis of one Japanese case Yuya Suzuki
Wien: Wirtschaftsuniv. Wien, 2015
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2015,08:
Future orientation and taxes evidence from big data Matthias Petutschnig
Wien: Wirtschaftsuniv. Wien, 2015
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2015,19:
Productive and unproductive reactions of MNEs to international tax differentials Sebastian Beer
Wien: Wirtschaftsuniv. Wien, 2015
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no. 2015-22:
Are tax havens good? implications of the crackdown on secrecy Alfons Weichenrieder, Fangying Xu ; editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Wien: Universität Wien, [2015] ; Wien: Wirtschaftsuniversität Wien, [2015]
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no. 2015-25:
Tax information exchange with developing countries and tax havens Julia Braun, Martin Zagler ; editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Wien: Universität Wien, [2015] ; Wien: Wirtschaftsuniversität Wien, [2015]
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2015,04:
Discussing measures to address the risk of carbon leakage in EU climate change policy coordinating taxation, emission trading and state aid Claudia Dias Soares
Wien: Wirtschaftsuniv. Wien, 2015
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2015,12:
The OECD's nexus approach to IP boxes a European Union law perspective Rafael Sanz-Gómez
Wien: Wirtschaftsuniv. Wien, 2015
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2015,10:
Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups Regina Ortmann
Wien: Wirtschaftsuniv. Wien, 2015
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2015,01:
Spanish tax credit for investments in environmental protection an example of a tax incentive compatible with EU rules on state aid María Cruz Barreiro Carril
Wien: Wirtschaftsuniv. Wien, 2015
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2015,06:
Impact of capital gains taxation on the holding period of investments under different tax systems Annika Hegemann; Angela Kunoth; Kristina Rupp; Caren Sureth
Wien: Wirtschaftsuniv. Wien, 2015
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2015,09:
The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier Stephan Alberternst; Caren Sureth
Wien: Wirtschaftsuniv. Wien, 2015
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no. 2015-24:
Investment effects of wealth taxes under uncertainty and irreversibility Rainer Niemann, Caren Sureth-Sloane ; editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Wien: Universität Wien, [2015] ; Wien: Wirtschaftsuniversität Wien, [2015]
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2014,13:
A legal and economic analysis of Austria's double tax treaty network with developing countries Julia Braun; Daniel Fuentes
Wien: Wirtschaftsuniv. Wien, 2014
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2014,15:
What do we know about the tax planning of German-based multinational firms? Shafik Hebous; Alfons Weichenrieder
Wien: Wirtschaftsuniv. Wien, 2014
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2014,16:
Choosing between the UN and OECD tax policy models an African case study Veronika Daurer; Richard Krever
Wien: Wirtschaftsuniv. Wien, 2014
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2014,12:
Who benefits from zero-ratings? a brief note on the South African VAT system Sebastian Beer; Matthias Kasper
Wien: Wirtschaftsuniv. Wien, 2014
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2014,10:
Small business tax policy, informality, and tax evasion evidence from Georgia Miriam Bruhn; Jan Loeprick
Wien: Wirtschaftsuniv. Wien, 2014
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2014,05:
Can tax rate increases foster investment under entry and exit flexibility? insights from an economic experiment René Fahr; Elmar A. Janssen; Caren Sureth
Wien: Wirtschaftsuniv. Wien, 2014
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2014,09:
BEPS Action 6 introducing an antiabuse rule in tax treaties Michael Lang
Wien: Wirtschaftsuniv. Wien, 2014
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2014,08:
Can the CCCTB alleviate tax discrimination against loss-making European multinational groups? Regina Ortmann; Caren Sureth
Wien: Wirtschaftsuniv. Wien, 2014
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2014,02:
CFC legislation, passive assets and the impact of the ECJ's Cadbury-Schweppes decision Martin Ruf; Alfons J. Weichenrieder
Wien: Wirtschaftsuniv. Wien, 2014
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2014,03:
The role of tax treaties in facilitating development and protecting the tax base Michael Lang; Jeffrey Owens
Wien: Wirtschaftsuniv. Wien, 2014