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WU International Taxation Research Paper Series
12,078 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Vienna University of Economics and Business
Date Posted: June 14, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Are Private Firms Really More Tax Aggressive than Public Firms?
WU International Taxation Research Paper Series No. 2016-02
Jochen Pierk
Vienna University of Economics and Business
Date Posted: April 06, 2016
Last Revised: June 03, 2016
Working Paper Series
115 downloads

Incl. Electronic Paper Tax Rate Biases in Tax Planning Decisions: Experimental Evidence
WU International Taxation Research Paper Series No. 2016-01
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: February 29, 2016
Last Revised: March 02, 2016
Working Paper Series
158 downloads

Incl. Electronic Paper Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
WU International Taxation Research Paper Series No. 2015-28
Regina Ortmann and Erich Pummerer
University of Paderborn and University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: February 26, 2016
Working Paper Series
105 downloads

Incl. Electronic Paper Mismatches in the Concept of Environmental Taxes
WU International Taxation Research Paper Series No. 2015-02
Elizabeth Gil Garcia
Universidad de Alicante
Date Posted: November 22, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper Practicing Experts’ Views on BEPS: A Critical Analysis
WU International Taxation Research Paper Series No. 2015 - 27
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business Administration
Date Posted: November 04, 2015
Accepted Paper Series
249 downloads

Incl. Electronic Paper Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan
WU International Taxation Research Paper Series No. 2015 - 26
Katharina Gangl, Erich Kirchler, Christian Lorenz and Benno Torgler
University of Vienna - Department of Psychology, University of Vienna - Department of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Date Posted: November 04, 2015
Accepted Paper Series
64 downloads

Incl. Electronic Paper Tax Information Exchange with Developing Countries and Tax Havens
WU International Taxation Research Paper Series No. 2015 - 25
Julia Braun and Martin Zagler
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Date Posted: November 04, 2015
Working Paper Series
145 downloads

Incl. Electronic Paper Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility
WU International Taxation Research Paper Series No. 2015 - 24
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and University of Paderborn
Date Posted: November 04, 2015
Working Paper Series
93 downloads

Incl. Electronic Paper Are Tax Havens Good? Implications of the Crackdown on Secrecy
WU International Taxation Research Paper Series No. 2015-22
Alfons J. Weichenrieder and Fangying Xu
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and Goethe University Frankfurt
Date Posted: September 18, 2015
Working Paper Series
118 downloads

Incl. Electronic Paper CFC Rules, BEPS Action 3 (Draft), and EU Law
WU International Taxation Research Paper Series No. 2015-21
Blazej Kuzniacki
University of Oslo, Department of Public and International Law
Date Posted: September 17, 2015
Accepted Paper Series
190 downloads

Incl. Electronic Paper Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law
WU International Taxation Research Paper Series No. 2015-23
John Prebble
Victoria University of Wellington - Faculty of Law
Date Posted: August 18, 2015
Last Revised: September 21, 2015
Working Paper Series
137 downloads

Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance
WU International Taxation Research Paper Series No. 2015 - 20
Eva Eberhartinger and Carmel Said Formosa
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: July 20, 2015
Working Paper Series

Incl. Electronic Paper Productive and Unproductive Reactions of MNEs to International Tax Differentials
WU International Taxation Research Paper Series No. 2015 - 19
Sebastian Beer
Vienna University of Economics and Business - Department of Economics
Date Posted: June 03, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Pro fit Shifting
WU International Taxation Research Paper Series No. 2015 - 18
Sebastian Beer and Jan Loeprick
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: June 08, 2015
Working Paper Series
109 downloads

Incl. Electronic Paper The Impact of Financial Transaction Tax on Companies - A Discussion
WU International Taxation Research Paper Series No. 2015 - 17
Carmel Said Formosa
Vienna University of Economics and Business
Date Posted: June 03, 2015
Working Paper Series
115 downloads

Incl. Electronic Paper News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting
WU International Taxation Research Paper Series No. 2015-16
Soojin Lee
WU Vienna University of Economics and Business
Date Posted: May 08, 2015
Working Paper Series
198 downloads

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 15
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: April 09, 2015
Last Revised: October 18, 2015
Working Paper Series
168 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 14
Yariv Brauner and Andres Baez Moreno
University of Florida - Levin College of Law and Universidad Carlos III de Madrid
Date Posted: April 09, 2015
Last Revised: September 09, 2015
Working Paper Series
236 downloads

Incl. Electronic Paper Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates
WU International Taxation Research Paper Series No. 2015 - 13
Jan Loeprick
Vienna University of Economics and Business
Date Posted: April 09, 2015
Last Revised: April 14, 2015
Working Paper Series
82 downloads

Incl. Electronic Paper The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective
WU International Taxation Research Paper Series No. 2015 - 12
Rafael Sanz Gomez
University of Seville - Facultad de Derecho
Date Posted: April 09, 2015
Working Paper Series
474 downloads

Incl. Electronic Paper Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
WU International Taxation Research Paper Series No. 2015 - 11
Julia Braun and Alfons J. Weichenrieder
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Date Posted: February 25, 2015
Working Paper Series
132 downloads

Incl. Electronic Paper Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups
WU International Taxation Research Paper Series No. 2015 - 10, Die Betriebswirtschaft 03/2015, 161-177
Regina Ortmann
University of Paderborn
Date Posted: February 25, 2015
Last Revised: July 20, 2015
Accepted Paper Series
78 downloads

Incl. Electronic Paper Interest Barrier and Capital Structure Response
WU International Taxation Research Paper Series No. 2015-09
Stephan Alberternst and Caren Sureth-Sloane
University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Last Revised: June 01, 2016
Working Paper Series
395 downloads

Incl. Electronic Paper Future Orientation and Taxes: Evidence from Big Data
WU International Taxation Research Paper Series No. 2015 - 08
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: February 25, 2015
Working Paper Series
149 downloads

Incl. Electronic Paper Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case
WU International Taxation Research Paper Series No. 2015 - 07
Yuya Suzuki
GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES
Date Posted: February 25, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
WU International Taxation Research Paper Series No. 2015-06
Annika Hegemann, Angela Kunoth, Kristina Rupp and Caren Sureth-Sloane
University of Paderborn, University of Cologne - Institute of Mathematics, University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Last Revised: March 16, 2016
Working Paper Series
184 downloads

Incl. Electronic Paper Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax Law
WU International Taxation Research Paper Series No. 2015-05
Alice Pirlot
Catholic University of Louvain (UCL)
Date Posted: February 09, 2015
Last Revised: February 10, 2015
Working Paper Series
98 downloads

Incl. Electronic Paper Discussing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coordinating Taxation, Emission Trading and State Aid
WU International Taxation Research Paper Series No. 2015-04
Claudia Dias Soares
ex-Portuguese Catholic University
Date Posted: February 09, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Would Environmental Taxes by Any Other Name Smell Sweet?
WU International Taxation Research Paper Series No. 2015-03
Federica Pitrone
Maastricht University
Date Posted: February 09, 2015
Working Paper Series
79 downloads

Incl. Electronic Paper Spanish Tax Credit for Investments in Environmental Protection: An Example of a Tax Incentive Compatible with EU Rules on State Aid
WU International Taxation Research Paper Series No. 2015-01
María Cruz Barreiro Carril
University of Vigo
Date Posted: February 09, 2015
Working Paper Series
72 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
147 downloads

Incl. Electronic Paper What Do We Know About the Tax Planning of German‐Based Multinational Firms?
WU International Taxation Research Paper Series No. 2014 - 15
Alfons J. Weichenrieder and Shafik Hebous
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: November 13, 2014
Working Paper Series
240 downloads

Incl. Electronic Paper Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System
WU International Taxation Research Paper Series No. 2014 - 12
Sebastian Beer and Matthias Kasper
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Date Posted: September 29, 2014
Working Paper Series
90 downloads

Incl. Electronic Paper Small Business Tax Policy, Informality, and Tax Evasion – Evidence from Georgia
WU International Taxation Research Paper Series No. 2014 - 10
Miriam Bruhn and Jan Loeprick
World Bank - Development Research Group (DECRG) and Vienna University of Economics and Business
Date Posted: September 29, 2014
Working Paper Series
143 downloads

Incl. Electronic Paper BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties
WU International Taxation Research Paper Series No. 2014 - 09, Tax Notes International, Vol. 74, No. 7, 2014
Michael Lang
Vienna University of Economics and Business
Date Posted: September 29, 2014
Working Paper Series
339 downloads

Incl. Electronic Paper Choosing between the UN and OECD Tax Policy Models: An African Case Study
(2014) 22(1) African Journal of International and Comparative Law 1-21, WU International Taxation Research Paper Series No. 2014 - 16
Veronika Daurer and Richard Krever
WU Institute for Austrian and International Tax Law and Monash University - Department of Business Law & Taxation
Date Posted: September 23, 2014
Last Revised: November 13, 2014
Accepted Paper Series
166 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386. , WU International Taxation Research Paper Series No. 2014 - 11
Saurabh Jain, John Prebble and Kristina Bunting
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: August 06, 2014
Last Revised: March 07, 2015
Accepted Paper Series
131 downloads

Incl. Electronic Paper Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
WU International Taxation Research Paper Series No. 2014-06
Markus Diller, Pia Kortebusch, Georg Thomas Schneider and Caren Sureth-Sloane
University of Passau, University of Paderborn, University of Graz and University of Paderborn
Date Posted: May 31, 2014
Last Revised: March 21, 2016
Working Paper Series
226 downloads

Incl. Electronic Paper Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
WU International Taxation Research Paper Series No. 2014 - 05
Rene Fahr, Elmar Janssen and Caren Sureth-Sloane
University of Paderborn, University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: June 24, 2014
Working Paper Series
113 downloads

Incl. Electronic Paper The Relevance of Tax Information in Other Comprehensive Income
WU International Taxation Research Paper Series No. 2014 - 07
Eva Eberhartinger and Soojin Lee
Vienna University of Economics and Business and WU Vienna University of Economics and Business
Date Posted: May 31, 2014
Working Paper Series
299 downloads

Incl. Electronic Paper Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?
WU International Taxation Research Paper Series No. 2014 - 08
Regina Ortmann and Caren Sureth-Sloane
University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: March 11, 2015
Working Paper Series
129 downloads

Research Methods in Taxation History
Review of Behavioral Economics, Forthcoming , WU International Taxation Research Paper Series No. 2014 - 04
Jane Frecknall‐Hughes
The Open University
Date Posted: February 22, 2014
Last Revised: September 08, 2014
Accepted Paper Series

Incl. Electronic Paper The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base
WU International Taxation Research Paper Series No. 2014 - 03
Michael Lang and Jeffrey P. Owens
Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 22, 2014
Working Paper Series
625 downloads

Incl. Electronic Paper CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision
WU International Taxation Research Paper Series No. 2014 - 02
Martin Ruf and Alfons J. Weichenrieder
University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Date Posted: February 22, 2014
Working Paper Series
92 downloads

Incl. Electronic Paper CCCTB – The Employment Factor Game
European Journal of Law and Economics, June 2015, WU International Taxation Research Paper Series No. 2014 - 01
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business Administration
Date Posted: February 22, 2014
Last Revised: July 20, 2015
Accepted Paper Series
231 downloads

Incl. Electronic Paper Discriminatory Taxes are Unpopular - Even When They are Efficient and Distributionally Fair
WU International Taxation Research Paper Series No. 2013 - 08
Rupert Sausgruber and Jean-Robert Tyran
Vienna University of Economics and Business - Department of Economics and University of Vienna
Date Posted: December 02, 2013
Working Paper Series
84 downloads

Incl. Electronic Paper Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance
WU International Taxation Research Paper Series No. 2013 - 07
Matthias Kasper, Christoph Kogler and Erich Kirchler
Vienna University of Economics and Business, University of Vienna - Department of Psychology and University of Vienna - Department of Psychology
Date Posted: December 02, 2013
Working Paper Series
167 downloads

Incl. Electronic Paper Limitation of Temporal Effects of CJEU Judgments - Mission Impossible for Governments of EU Member States
WU International Taxation Research Paper Series No. 2013 - 06, This paper was published in: P. Popelier, S. Verstraelen, D. Vanheule and B. Vanlerberghe (eds.), The Effects of Judical Decisions in Time, Ius Commune Europaeum series Volume 120, Intersentia, Antwerp – Cambridge, 2014,
Michael Lang
Vienna University of Economics and Business
Date Posted: December 02, 2013
Working Paper Series
162 downloads

Incl. Electronic Paper Trust, Power, and Tax Compliance: Testing the 'Slippery Slope Framework' Among Self-Employed Taxpayers
WU International Taxation Research Paper Series No. 2013 - 05
Christoph Kogler, Stephan Muehlbacher and Erich Kirchler
University of Vienna - Department of Psychology, University of Vienna - Department of Psychology and University of Vienna - Department of Psychology
Date Posted: July 17, 2013
Working Paper Series
462 downloads


 

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