Search Results
WU International Taxation Research Paper Series

21,969 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Viewing: 1 - 50 of 98 papers

1.

Transfer Pricing and Location Choice of Intangibles Spillover and Tax Avoidance through Profit Shifting

WU International Taxation Research Paper Series No. 2019-01
Number of pages: 50 Posted: 15 Jan 2019
Working Paper Series
Leibniz Universität Hannover and Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
Downloads 3
2.

Comparability Adjustments A Literature Review

WU International Taxation Research Paper Series No. 2018-08
Number of pages: 20 Posted: 18 Oct 2018
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 54
3.

The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?

WU International Taxation Research Paper Series No. 2018-07
Number of pages: 35 Posted: 25 Sep 2018
Working Paper Series
Vienna University of Economics and Business and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 75
4.

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

WU International Taxation Research Paper Series No. 2018-06
Number of pages: 59 Posted: 26 Mar 2018 Last Revised: 09 Nov 2018
Working Paper Series
Vienna University of Economics and Business, University of Iowa - Henry B. Tippie College of Business and University of Wisconsin - Madison - School of Business
Downloads 172
5.

On the Relevance of Double Tax Treaties

WU International Taxation Research Paper Series No. 2018-05
Number of pages: 29 Posted: 19 Feb 2018
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Downloads 285
6.

Do Transfer Pricing Rules Distort R&D Investment Decisions?

WU International Taxation Research Paper Series No. 2018-02
Number of pages: 47 Posted: 02 Feb 2018
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
Downloads 125
7.

Tax Avoidance and Accounting Conservatism

WU International Taxation Research Paper Series No. 2018-04
Number of pages: 44 Posted: 02 Feb 2018
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
Downloads 324
8.

The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 62 Posted: 02 Feb 2018 Last Revised: 15 Aug 2018
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics, University of Wisconsin - Madison and Vienna University of Economics and Business
Downloads 177
9.

General Anti-Avoidance Rules: Enactments from the World

Victoria University of Wellington Legal Research Paper No. 170/2017, WU International Taxation Research Paper Series No. 2018-01
Number of pages: 104 Posted: 15 Dec 2017 Last Revised: 22 Jan 2018
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 204
10.

Evolutionary Tax Competition with Formulary Apportionment

WU International Taxation Research Paper Series No. 2017-13
Number of pages: 45 Posted: 04 Dec 2017
Working Paper Series
Leibniz Universität Hannover - Economics and Business Administration Area
Downloads 79
11.

A Diachronic Index and Glossary to What Is Justice? Collected Essays by Hans Kelsen

Victoria University of Wellington Legal Research Paper No. 140/2017, WU International Taxation Research Paper Series No. 2017-14
Number of pages: 151 Posted: 18 Oct 2017 Last Revised: 14 Dec 2017
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington, Faculty of Law, Student/Alumni
Downloads 98
12.

A Diachronic Index and Glossary to Pure Theory of Law by Hans Kelsen

Victoria University of Wellington Legal Research Paper No. 139/2017, WU International Taxation Research Paper Series No. 2017-15
Number of pages: 191 Posted: 18 Oct 2017 Last Revised: 19 Dec 2017
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington, Faculty of Law, Student/Alumni
Downloads 90
13.

Tax Loss Offset Restrictions and Biased Perception of Risky Investments

WU International Taxation Research Paper Series No. 2017-11
Number of pages: 59 Posted: 03 Oct 2017
Working Paper Series
University of Paderborn and University of Paderborn
Downloads 93
14.

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries

WU International Taxation Research Paper Series No. 2017-12
Number of pages: 28 Posted: 03 Oct 2017 Last Revised: 14 Aug 2018
Working Paper Series
University of Paderborn, Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management), Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) and University of Paderborn

Multiple version iconThere are 2 versions of this paper

Downloads 247
15.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Working Paper Series
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of Sao Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 202
16.

The Effects of a Tax Allowance for Growth and Investment – Empirical Evidence from a Firm-Level Analysis

WU International Taxation Research Paper Series No. 2017-09
Number of pages: 42 Posted: 01 Sep 2017
Accepted Paper Series
Vienna University of Economics and Business and University of Graz
Downloads 220
17.

One Set or Two Sets of Books: The Impact of a Strategic Tax Auditor

WU International Taxation Research Paper Series No. 2017-08
Number of pages: 37 Posted: 01 Sep 2017
Working Paper Series
Leibniz Universität Hannover, Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 68
18.

Price and Quantity Effects of the German Real Estate Transfer Tax

WU International Taxation Research Paper Series No. 2017-07
Number of pages: 33 Posted: 20 Jun 2017 Last Revised: 01 Jul 2017
Accepted Paper Series
Vienna University of Economics and Business and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 2 versions of this paper

Downloads 297
19.

Regulatory Compensation Limits and Business Performance – Evidence from the National Football League

WU International Taxation Research Paper Series No. 2017-06
Number of pages: 37 Posted: 24 May 2017
Working Paper Series
Vienna University of Economics and Business
Downloads 96
20.

Tax Uncertainty and Dividend Payouts

WU International Taxation Research Paper Series No. 2017-04
Number of pages: 68 Posted: 05 Apr 2017
Working Paper Series
Vienna University of Economics and Business
Downloads 241
21.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
Working Paper Series
Ministry of Finance - Poland, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 324
22.

The Effect of International Taxation on Group Structures of Multinationals

WU International Taxation Research Paper Series No. 2017-02
Number of pages: 68 Posted: 09 Mar 2017 Last Revised: 04 Nov 2018
Working Paper Series
Vienna University of Economics and Business and Erasmus University Rotterdam
Downloads 170
23.

The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine

WU International Taxation Research Paper Series No. 2017-01
Number of pages: 32 Posted: 23 Feb 2017 Last Revised: 08 Mar 2017
Working Paper Series
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law

Multiple version iconThere are 2 versions of this paper

Downloads 147
24.

Thinking Outside the Box: The Cross-border Effect of Tax Cuts on R&D

WU International Taxation Research Paper Series No. 2016-07, ZEW - Centre for European Economic Research Discussion Paper No. 16-073
Number of pages: 64 Posted: 04 Nov 2016 Last Revised: 08 Mar 2018
Working Paper Series
University of Mannheim and Norwegian School of Economics (NHH)
Downloads 239
25.

Does Capital Tax Uncertainty Delay Irreversible Risky Investment?

WU International Taxation Research Paper Series No. 2016-05
Number of pages: 40 Posted: 23 Aug 2016
Working Paper Series
University of Graz, Center for Accounting Research and University of Paderborn

Multiple version iconThere are 2 versions of this paper

Downloads 167
26.

How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries

WU International Taxation Research Paper Series No. 2016-04
Number of pages: 28 Posted: 23 Aug 2016
Working Paper Series
University of Vienna
Downloads 228
27.

Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity

WU International Taxation Research Paper Series No. 2016-03
Number of pages: 41 Posted: 14 Jun 2016 Last Revised: 26 Jan 2017
Working Paper Series
Erasmus University Rotterdam
Downloads 155
28.

Are Private Firms Really More Tax Aggressive than Public Firms?

WU International Taxation Research Paper Series No. 2016-02
Number of pages: 45 Posted: 06 Apr 2016 Last Revised: 03 Jun 2016
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 344
29.

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 69 Posted: 29 Feb 2016 Last Revised: 14 Nov 2017
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 279
30.

Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions

WU International Taxation Research Paper Series No. 2015-28
Number of pages: 36 Posted: 26 Feb 2016
Working Paper Series
University of Paderborn and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 168
31.

Mismatches in the Concept of Environmental Taxes

WU International Taxation Research Paper Series No. 2015-02
Number of pages: 12 Posted: 22 Nov 2015
Working Paper Series
Universidad de Alicante
Downloads 80
32.

Practicing Experts’ Views on BEPS: A Critical Analysis

WU International Taxation Research Paper Series No. 2015 - 27
Number of pages: 36 Posted: 04 Nov 2015
Accepted Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 498
33.

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
Number of pages: 27 Posted: 04 Nov 2015
Accepted Paper Series
University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 208
34.

Tax Information Exchange with Developing Countries and Tax Havens

WU International Taxation Research Paper Series No. 2015 - 25
Number of pages: 31 Posted: 04 Nov 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Downloads 293
35.

Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility

WU International Taxation Research Paper Series No. 2015 - 24
Number of pages: 49 Posted: 04 Nov 2015
Working Paper Series
University of Graz, Center for Accounting Research and University of Paderborn
Downloads 134
36.

Are Tax Havens Good? Implications of the Crackdown on Secrecy

WU International Taxation Research Paper Series No. 2015-22
Number of pages: 17 Posted: 18 Sep 2015
Working Paper Series
Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy and Goethe University Frankfurt

Multiple version iconThere are 2 versions of this paper

Downloads 171
37.

CFC Rules, BEPS Action 3 (Draft), and EU Law

WU International Taxation Research Paper Series No. 2015-21
Number of pages: 25 Posted: 17 Sep 2015
Accepted Paper Series
Ministry of Finance - Poland
Downloads 364
38.

Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law

WU International Taxation Research Paper Series No. 2015-23, Victoria University of Wellington Legal Research Paper No. 141/2017
Number of pages: 28 Posted: 18 Aug 2015 Last Revised: 18 Oct 2017
Working Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 227
39.

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
Posted: 03 Jun 2015 Last Revised: 20 Jul 2015
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
40.

Productive and Unproductive Reactions of MNEs to International Tax Differentials

WU International Taxation Research Paper Series No. 2015 - 19
Number of pages: 25 Posted: 03 Jun 2015
Working Paper Series
Oesterreichische Nationalbank (OeNB)
Downloads 79
41.

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
Number of pages: 32 Posted: 03 Jun 2015 Last Revised: 08 Jun 2015
Working Paper Series
Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 167
42.

The Impact of Financial Transaction Tax on Companies - A Discussion

WU International Taxation Research Paper Series No. 2015 - 17
Number of pages: 41 Posted: 03 Jun 2015
Working Paper Series
Vienna University of Economics and Business
Downloads 158
43.

News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

WU International Taxation Research Paper Series No. 2015-16
Number of pages: 49 Posted: 08 May 2015
Working Paper Series
WU Vienna University of Economics and Business
Downloads 397
44.

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
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 348
45.

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
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida - Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 811
46.

Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates

WU International Taxation Research Paper Series No. 2015 - 13
Number of pages: 19 Posted: 09 Apr 2015 Last Revised: 14 Apr 2015
Working Paper Series
Vienna University of Economics and Business
Downloads 115
47.

The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective

WU International Taxation Research Paper Series No. 2015 - 12
Number of pages: 30 Posted: 09 Apr 2015
Working Paper Series
University of Seville - Facultad de Derecho
Downloads 868
48.

Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?

WU International Taxation Research Paper Series No. 2015 - 11
Number of pages: 41 Posted: 25 Feb 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 3 versions of this paper

Downloads 172
49.

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
Number of pages: 32 Posted: 25 Feb 2015 Last Revised: 20 Jul 2015
Accepted Paper Series
University of Paderborn
Downloads 110
50.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Working Paper Series
University of Paderborn and University of Paderborn
Downloads 545