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WU International Taxation Research Paper Series
3,146 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

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Showing Papers 1 - 31 of 31
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Incl. Electronic Paper Research Methods in Taxation History
WU International Taxation Research Paper Series No. 2014 - 04
Jane Frecknall‐Hughes
The Open University
Date Posted: February 22, 2014
Working Paper Series
109 downloads

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 Administration and Institute for Austrian and International Tax Law
Date Posted: February 22, 2014
Working Paper Series
142 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 - Chair of Public Finance
Date Posted: February 22, 2014
Working Paper Series
26 downloads

CCCTB – The Employment Factor Game
WU International Taxation Research Paper Series No. 2014 - 01
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: February 22, 2014
Last Revised: April 09, 2014
Working Paper Series

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
57 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 Administration , University of Vienna - Department of Psychology and University of Vienna - Department of Psychology
Date Posted: December 02, 2013
Working Paper Series
83 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 Administration
Date Posted: December 02, 2013
Working Paper Series
38 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
155 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
123 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 Administration - Department of Economics and Vienna University of Economics and Business
Date Posted: June 05, 2013
Last Revised: June 10, 2013
Working Paper Series
140 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
124 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
129 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 Administration , Universita di Cagliari and Vienna University of Economics and Business Administration - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
271 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 Administration - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
151 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 Administration , University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Working Paper Series
149 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 Administration and University of Ulm - Department of Mathematics and Economics
Date Posted: February 12, 2013
Last Revised: February 17, 2013
Working Paper Series
115 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
151 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 Administration
Date Posted: February 12, 2013
Working Paper Series
165 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 Administration - Department of Economics and Vienna University of Economics and Business Administration
Date Posted: February 12, 2013
Last Revised: February 17, 2013
Working Paper Series
172 downloads

Incl. Electronic Paper Tax Authorities' Interaction with Taxpayers: Compliance by Power and Trust
WU International Taxation Research Paper Series No. 2012-06
Katharina Gangl , Eva B. Hofmann and Erich Kirchler
University of Vienna - Department of Psychology , University of Vienna and University of Vienna - Department of Psychology
Date Posted: February 12, 2013
Working Paper Series
183 downloads

Incl. Electronic Paper Thin Capitalization Rule vs Interest Barrier
WU International Taxation Research Paper Series No. 2012-03, Discussion Papers SFB International Tax Coordination, 41
Andreas Florian Göritzer
CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Last Revised: February 20, 2013
Working Paper Series
115 downloads

Incl. Electronic Paper Realising the Euro - Price Perception in the New Context of the Euro
Tarek Josef el Sehity and Erich Kirchler
Institute for Ethical Wealth and Wealth Psychology and University of Vienna - Department of Psychology
Date Posted: November 20, 2012
Working Paper Series
32 downloads

Incl. Electronic Paper Taxes, Limited Liability and Leverage
WU International Taxation Research Paper Series No. 2012-02
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: October 27, 2012
Last Revised: March 25, 2013
Working Paper Series
196 downloads

Incl. Electronic Paper The Impact of Different Fiscal Policy Regimes on Public Debt Dynamics
Public Debt Conference, p. 651, 2004
Walpurga Köhler-Töglhofer and Martin Zagler
Austrian National Bank and Vienna University of Economics and Business Administration - Department of Economics
Date Posted: May 31, 2012
Accepted Paper Series
38 downloads

Incl. Electronic Paper Rationality vs. Emotions: The Case of Tax Ethics and Compliance
Boris Maciejovsky , Herbert Schwarzenberger and Erich Kirchler
Imperial College London , University of Vienna and University of Vienna - Department of Psychology
Date Posted: May 05, 2011
Working Paper Series
220 downloads

Price Developments after a Nominal Shock: Benford's Law and Psychological Pricing after the Euro Introduction
International Journal of Research in Marketing (IJRM), Vol. 4, No. 22, pp. 471-480, 2005
Tarek Josef el Sehity , Erik Hoelzl and Erich Kirchler
Institute for Ethical Wealth and Wealth Psychology , University of Vienna - Department of Psychology and University of Vienna - Department of Psychology
Date Posted: February 23, 2011
Accepted Paper Series

Cross-Border Hybrid Finance and Tax Planning: Does International Tax Coordination Work?
INTERNATIONAL TAX COORDINATION: AN INTERDISCIPLINARY PERSPECTIVE ON VIRTUES AND PITFALLS, M. Zagler, p. 115, Routledge, 2010
Ewald Aschauer , Eva Eberhartinger and Wolfgang Panny
affiliation not provided to SSRN , Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: July 07, 2010
Accepted Paper Series

Why Don’t They Minimize Their Tax? An Experimental Approach for Cross-Border Hybrid Finance
Eva Eberhartinger and Gerlinde Fellner
Vienna University of Economics and Business Administration and University of Ulm - Department of Mathematics and Economics
Date Posted: July 06, 2010
Working Paper Series

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Accounting in Europe, Vol. 4, pp. 141-168, 2007
Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: January 04, 2008
Last Revised: February 06, 2013
Accepted Paper Series

Taxation of Cross-Border Hybrid Finance - A Legal Analysis
Intertax 2009
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration, Tax Management Group
Date Posted: January 04, 2008
Last Revised: January 02, 2013
Working Paper Series

Incl. Electronic Paper Distributional Consequences of Capital Tax Coordination
Wirtschafts Universitat Wien Discussion Paper No. 6
Martin Zagler
Vienna University of Economics and Business Administration - Department of Economics
Date Posted: January 31, 2007
Working Paper Series
62 downloads


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