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WU International Taxation Research Paper Series
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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
34 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
59 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
38 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
91 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: May 08, 2015
Working Paper Series
103 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 - Fredric G. Levin College of Law and Universidad Carlos III de Madrid
Date Posted: April 09, 2015
Last Revised: May 08, 2015
Working Paper Series
108 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
59 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
233 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 University of Frankfurt
Date Posted: February 25, 2015
Working Paper Series
90 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
53 downloads

Incl. Electronic Paper The Effect of Taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
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
Working Paper Series
226 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
102 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
37 downloads

Incl. Electronic Paper Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems
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
Working Paper Series
125 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
67 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
Portuguese Catholic University - Porto
Date Posted: February 09, 2015
Working Paper Series
38 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
49 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: February 09, 2015
Working Paper Series
73 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
47 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
106 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
University of Frankfurt and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: November 13, 2014
Working Paper Series
177 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
69 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
113 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
220 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
103 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
103 downloads

Incl. Electronic Paper Boon or Bane of 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: April 27, 2015
Working Paper Series
130 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
92 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
238 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
103 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
484 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 University of Frankfurt
Date Posted: February 22, 2014
Working Paper Series
73 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
208 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
75 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
138 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
59 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
317 downloads

Incl. Electronic Paper Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due
WU International Taxation Research Paper Series No. 2013 - 04
Stephan Muehlbacher and Erich Kirchler
University of Vienna - Department of Psychology and University of Vienna - Department of Psychology
Date Posted: July 17, 2013
Working Paper Series
177 downloads

Incl. Electronic Paper Profit Shifting: Drivers and Potential Countermeasures
WU International Taxation Research Paper Series No. 2013 - 03
Sebastian Beer and Jan Loeprick
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Date Posted: June 05, 2013
Last Revised: June 10, 2013
Working Paper Series
230 downloads

Incl. Electronic Paper 'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance
WU International Taxation Research Paper Series No. 2013 - 02
Katharina Gangl , Stephan Muehlbacher , Manon de Groot , Sjoerd Goslinga , Eva B. Hofmann , Christoph Kogler , Gerrit Antonides and Erich Kirchler
University of Vienna - Department of Psychology , University of Vienna - Department of Psychology , Independent , Independent , University of Vienna , University of Vienna - Department of Psychology , Wageningen University and Research Center (WUR) - Economics of Consumers and Households and University of Vienna - Department of Psychology
Date Posted: June 05, 2013
Working Paper Series
187 downloads

Incl. Electronic Paper Enhancing Tax Compliance Through Coercive and Legitimate Power of Authorities
WU International Taxation Research Paper Series No. 2013 - 01
Eva B. Hofmann , Katharina Gangl , Erich Kirchler and Jennifer Stark
University of Vienna , University of Vienna - Department of Psychology , University of Vienna - Department of Psychology and Department of Applied Psychology: Work, Education, Economy
Date Posted: June 05, 2013
Working Paper Series
210 downloads

Incl. Electronic Paper Tax Treaties and the Allocation of Taxing Rights With Developing Countries
WU International Taxation Research Paper Series No. 2012-08
Dimitri Paolini , Pasquale Pistone , Giuseppe Pulina and Martin Zagler
Universite du Luxembourg , Vienna University of Economics and Business , Universita di Cagliari and Vienna University of Economics and Business - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
363 downloads

Incl. Electronic Paper The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules?
WU International Taxation Research Paper Series No. 2012-10
Julia Braun
Vienna University of Economics and Business - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
190 downloads

Incl. Electronic Paper Cross-Border Intra-Group Hybrid Finance and International Taxation
WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Eva Eberhartinger , Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business , University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Working Paper Series
214 downloads

Incl. Electronic Paper Why Don't they Minimize their Tax? An Experimental Approach to Cross Border Hybrid Finance
WU International Taxation Research Paper Series No. 2012-05, SFB International Tax Coordination Discussion Paper No. 39
Eva Eberhartinger and Gerlinde Fellner
Vienna University of Economics and Business and University of Ulm - Department of Mathematics and Economics
Date Posted: February 12, 2013
Last Revised: February 17, 2013
Working Paper Series
140 downloads

Incl. Electronic Paper Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
WU International Taxation Research Paper Series No. 2012-04, SFB International Tax Coordination Discussion Paper No. 38
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: February 12, 2013
Working Paper Series
247 downloads

Incl. Electronic Paper The Principle of Territoriality and its Implementation In the Proposal for a Council Directive On A Common Consolidated Corporate Tax Base (CCCTB)
WU International Taxation Research Paper Series No. 2012-09
Michael Lang
Vienna University of Economics and Business
Date Posted: February 12, 2013
Working Paper Series
205 downloads

Incl. Electronic Paper Corporate Income Taxation Uncertainty and Foreign Direct Investment
WU International Taxation Research Paper Series No. 2012-07
Martin Zagler and Cristiana Zanzottera
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Date Posted: February 12, 2013
Last Revised: May 15, 2014
Working Paper Series
244 downloads


 

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