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WU International Taxation Research Paper Series

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Viewing: 1 - 50 of 121 papers

1.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03
Number of pages: 54 Posted: 17 Feb 2021
Working Paper Series
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin-Madison
Downloads 82
2.

The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power

WU International Taxation Research Paper Series No. 2021-02
Number of pages: 59 Posted: 25 Jan 2021
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 79
3.

Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors

WU International Taxation Research Paper Series No. 2021_01
Number of pages: 28 Posted: 08 Jan 2021
Working Paper Series
Vienna University of Economics and Business
Downloads 60
4.

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41
Number of pages: 68 Posted: 02 Nov 2020 Last Revised: 05 May 2021
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business, Paderborn University and Vienna University of Economics and Busines
Downloads 103
5.

Taxation of cross-border distribution of profits in Albania: Does it approach the scope of the EU Parent-Subsidiary Directive?

WU International Taxation Research Paper Series No. 2020-14
Number of pages: 32 Posted: 26 Oct 2020 Last Revised: 16 Nov 2020
Working Paper Series
Vienna University of Economics and Business
Downloads 53
6.

Tax Misperception and Its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model

TRR 266 Accounting for Transparency Working Paper Series No. 39, WU International Taxation Research Paper Series No. 2020-13
Number of pages: 85 Posted: 23 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
Leibniz Universität Hannover, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 175
7.

Audits, Audit Effectiveness, and Post-audit Tax Compliance

WU International Taxation Research Paper Series No. 2020-12
Number of pages: 43 Posted: 21 Sep 2020 Last Revised: 25 Sep 2020
Working Paper Series
University of Vienna and Tulane University
Downloads 121
8.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37, WU International Taxation Research Paper Series No. 2020-11
Number of pages: 57 Posted: 17 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
University of Passau, Paderborn University and Paderborn University
Downloads 112
9.

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

WU International Taxation Research Paper Series No. 2020-10
Number of pages: 40 Posted: 16 Sep 2020 Last Revised: 30 Oct 2020
Working Paper Series
Tulane University, Leibniz Universität Hannover, Free University of Berlin, University of Vienna - Faculty of Psychology, Free University of Berlin (FUB), Center for Taxpayer Rights and Queensland University of Technology
Downloads 352
10.

Measuring Tax Complexity Across Countries: A Survey Study on MNCs

WU International Taxation Research Paper Series No. 2019-06, TRR 266 Accounting for Transparency Working Paper Series No. 5
Number of pages: 90 Posted: 16 Sep 2020 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, 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 Paderborn University
Downloads 470
11.

Monitoring and Tax Planning – Evidence from State-Owned Enterprises

WU International Taxation Research Paper Series No. 2020-08
Number of pages: 39 Posted: 26 Jun 2020
Working Paper Series
Vienna University of Economics and Business and University of Wisconsin-Madison
Downloads 139
12.

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

WU International Taxation Research Paper Series No. 2020-07
Number of pages: 57 Posted: 03 Jun 2020 Last Revised: 19 Jan 2021
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 206
13.

The Effect of U.S. Tax Reform on Foreign Acquisitions

WU International Taxation Research Paper Series No. 2020-06, Tuck School of Business Working Paper No. 3612783
Number of pages: 56 Posted: 28 May 2020 Last Revised: 22 Feb 2021
Working Paper Series
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business
Downloads 208
14.

Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting

WU International Taxation Research Paper Series No. 2020-05
Number of pages: 57 Posted: 18 May 2020 Last Revised: 18 May 2020
Working Paper Series
Vienna University of Economics and Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 136
15.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 51 Posted: 05 May 2020 Last Revised: 24 Feb 2021
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 341
16.

Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation

WU International Taxation Research Paper Series No. 2020-04
Number of pages: 46 Posted: 10 Apr 2020 Last Revised: 05 Jun 2020
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 62
17.

Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties

WU International Taxation Research Paper Series No. 2020-02
Number of pages: 39 Posted: 18 Feb 2020 Last Revised: 03 Mar 2020
Working Paper Series
Vienna University of Economics and Business
Downloads 193
18.

The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries

WU International Taxation Research Paper Series No. 2020-03, TRR 266 Accounting for Transparency Working Paper Series No. 13
Number of pages: 60 Posted: 28 Jan 2020 Last Revised: 30 Apr 2021
Working Paper Series
Paderborn University, 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), Paderborn University and University of Mannheim - Accounting and Taxation
Downloads 174
19.

Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks

WU International Taxation Research Paper Series No. #2020-01
Number of pages: 41 Posted: 24 Jan 2020 Last Revised: 04 Mar 2020
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and Paderborn University
Downloads 117
20.

Unexplained Wealth Orders (UWOs) Under the UK's Criminal Finances Act 2017: The Role of Tax Laws and Tax Authorities in Its Successful Implementation

WU International Taxation Research Paper Series No. 2019 - 02
Number of pages: 26 Posted: 10 Nov 2019 Last Revised: 10 Nov 2019
Working Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Multiple version iconThere are 2 versions of this paper

Downloads 141
21.

Tax Compliance: Research Methods and Decision Processes

Tomasz Zaleskiewicz & Jakub Traczyk (eds.): “Psychological Perspectives on Risk and Risk Analysis”. New York: Springer, Forthcoming , WU International Taxation Research Paper Series No. 2019 - 04
Number of pages: 56 Posted: 28 Oct 2019 Last Revised: 29 Oct 2019
Working Paper Series
University of Vienna - Faculty of Psychology, University of Vienna - Faculty of Psychology and University of Vienna - Faculty of Psychology
Downloads 251
22.

Disincentives from Redistribution: Evidence on a Dividend of Democracy

WU International Taxation Research Paper Series No. 2019 - 05
Number of pages: 52 Posted: 28 Oct 2019
Working Paper Series
Vienna University of Economics and Business - Department of Economics, Vienna Center for Experimental Economics and University of Vienna

Multiple version iconThere are 3 versions of this paper

Downloads 44
23.

Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness

WU International Taxation Research Paper Series No. 2019 - 03
Number of pages: 34 Posted: 25 Oct 2019
Working Paper Series
University of Vienna - Faculty of Psychology
Downloads 161
24.

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

Journal of Management Accounting Research, Forthcoming, https://doi.org/10.2308/JMAR-19-052, WU International Taxation Research Paper Series No. 2019-01
Posted: 15 Jan 2019 Last Revised: 18 Dec 2020
Accepted Paper Series
Leibniz Universität Hannover and Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
25.

Corporate Tax Planning and Firms’ Information Environment

WU International Taxation Research Paper Series No. 2018-10
Number of pages: 51 Posted: 14 Dec 2018
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 173
26.

Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09, TRR 266 Accounting for Transparency Working Paper Series No. 28
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 30 Apr 2021
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 210
27.

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 423
28.

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 116
29.

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 392
30.

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 218
31.

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 591
32.

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: 08 Sep 2020
Working Paper Series
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 414
33.

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 264
34.

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 113
35.

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 148
36.

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 123
37.

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
Paderborn University and Paderborn University
Downloads 145
38.

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
Paderborn University, 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 Paderborn University

Multiple version iconThere are 2 versions of this paper

Downloads 346
39.

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 São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 368
40.

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 323
41.

When do firms use one set of books in an international tax compliance game?

WU International Taxation Research Paper Series No. 2017-08
Number of pages: 62 Posted: 01 Sep 2017 Last Revised: 13 Oct 2020
Working Paper Series
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 115
42.

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 313
43.

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 137
44.

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 304
45.

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
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo
Downloads 522
46.

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 160
47.

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: 36 Posted: 04 Nov 2016 Last Revised: 10 Mar 2021
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES) and Norwegian School of Economics (NHH)
Downloads 398
48.

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 Paderborn University

Multiple version iconThere are 2 versions of this paper

Downloads 188
49.

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 268
50.

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 175