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WU International Taxation Research Paper Series
15,629 Total downloads
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Price and Quantity Effects of the German Real Estate Transfer TaxWU International Taxation Research Paper Series No. 2017-07 Kunka Petkova and Alfons J. Weichenrieder Vienna University of Economics and Business and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy Date Posted: June 20, 2017 Last Revised: July 01, 2017 Accepted Paper Series 186 downloads
Regulatory Compensation Limits and Business Performance – Evidence from the National Football LeagueWU International Taxation Research Paper Series No. 2017-06 Matthias Petutschnig Vienna University of Economics and Business Date Posted: May 24, 2017 Working Paper Series 45 downloads
The Backfiring Effect of Auditing on Tax ComplianceWU International Taxation Research Paper Series No. 2017-05 Juan P. Mendoza, J. Wielhouwer and Erich Kirchler VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology Date Posted: April 20, 2017 Working Paper Series 179 downloads
Tax Uncertainty and Dividend PayoutsWU International Taxation Research Paper Series No. 2017-04 Harald Amberger Vienna University of Economics and Business Date Posted: April 05, 2017 Working Paper Series 113 downloads
Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing CountriesWU International Taxation Research Paper Series No. 2017-03 Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer Tax Academy Centre for Excellence in Taxation, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Independent, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo Date Posted: March 28, 2017 Last Revised: April 04, 2017 Working Paper Series 180 downloads
International Taxation and the Role of Organizational Form Choices for Group Structures MultinationalsWU International Taxation Research Paper Series No. 2017-02 Harald Amberger and Saskia Kohlhase Vienna University of Economics and Business and Erasmus University Rotterdam Date Posted: March 09, 2017 Working Paper Series 102 downloads
The Direct and Indirect Costs of Tax Treaty Policy – Evidence from UkraineWU International Taxation Research Paper Series No. 2017-01 Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law Date Posted: February 23, 2017 Last Revised: March 08, 2017 Working Paper Series 127 downloads
Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational FirmsWU International Taxation Research Paper Series No. 2016-07 Thomas Schwab and Maximilian Todtenhaupt University of Mannheim and University of Mannheim Date Posted: November 04, 2016 Working Paper Series 108 downloads
Does Capital Tax Uncertainty Delay Irreversible Risky Investment?WU International Taxation Research Paper Series No. 2016-05 Rainer Niemann and Caren Sureth-Sloane University of Graz, Center for Accounting Research and University of Paderborn Date Posted: August 23, 2016 Working Paper Series 133 downloads
How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European CountriesWU International Taxation Research Paper Series No. 2016-04 Matthias Kasper University of Vienna Date Posted: August 23, 2016 Working Paper Series 139 downloads
Why do U.S. Foreign Subsidiaries Pay too much Tax? - The Effect of a Worldwide Tax System on Tax Avoidance of Foreign SubsidiariesWU International Taxation Research Paper Series No. 2016-6 Saskia Kohlhase and Jochen Pierk Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) Date Posted: July 29, 2016 Last Revised: May 19, 2017 Working Paper Series 136 downloads
Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-ConformityWU International Taxation Research Paper Series No. 2016-03 Saskia Kohlhase Erasmus University Rotterdam Date Posted: June 14, 2016 Last Revised: January 26, 2017 Working Paper Series 111 downloads
Are Private Firms Really More Tax Aggressive than Public Firms?WU International Taxation Research Paper Series No. 2016-02 Jochen Pierk Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) Date Posted: April 06, 2016 Last Revised: June 03, 2016 Working Paper Series 251 downloads 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 University of Vienna Date Posted: February 29, 2016 Last Revised: January 18, 2017 Working Paper Series
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment DecisionsWU 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 144 downloads
Mismatches in the Concept of Environmental TaxesWU International Taxation Research Paper Series No. 2015-02 Elizabeth Gil Garcia Universidad de Alicante Date Posted: November 22, 2015 Working Paper Series 73 downloads
Practicing Experts’ Views on BEPS: A Critical AnalysisWU 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 Date Posted: November 04, 2015 Accepted Paper Series 373 downloads
Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in PakistanWU 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 - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology Date Posted: November 04, 2015 Accepted Paper Series 117 downloads
Tax Information Exchange with Developing Countries and Tax HavensWU 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 240 downloads
Investment Effects of Wealth Taxes Under Uncertainty and IrreversibilityWU 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 118 downloads
Are Tax Havens Good? Implications of the Crackdown on SecrecyWU 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 151 downloads
CFC Rules, BEPS Action 3 (Draft), and EU LawWU International Taxation Research Paper Series No. 2015-21 Blazej Kuzniacki Tax Academy Centre for Excellence in Taxation Date Posted: September 17, 2015 Accepted Paper Series 284 downloads
Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax LawWU International Taxation Research Paper Series No. 2015-23 John Prebble QC Victoria University of Wellington - Faculty of Law Date Posted: August 18, 2015 Last Revised: September 21, 2015 Working Paper Series 160 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
Productive and Unproductive Reactions of MNEs to International Tax DifferentialsWU International Taxation Research Paper Series No. 2015 - 19 Sebastian Beer Oesterreichische Nationalbank (OeNB) Date Posted: June 03, 2015 Working Paper Series 70 downloads
Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Pro fit ShiftingWU International Taxation Research Paper Series No. 2015 - 18 Sebastian Beer and Jan Loeprick Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business Date Posted: June 03, 2015 Last Revised: June 08, 2015 Working Paper Series 148 downloads
The Impact of Financial Transaction Tax on Companies - A DiscussionWU 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 154 downloads
News Media Coverage of Corporate Tax Avoidance and Corporate Tax ReportingWU 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 287 downloads
Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital EconomyWU 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 227 downloads
Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital EconomyWU 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 354 downloads
Indirect Access to Intellectual Property Regimes - Effects on Austrian and German AffiliatesWU 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 95 downloads
The OECD's Nexus Approach to IP Boxes: A European Union Law PerspectiveWU 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 664 downloads
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 155 downloads
Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational GroupsWU 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 98 downloads
Interest Barrier and Capital Structure ResponseWU 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 486 downloads
Future Orientation and Taxes: Evidence from Big DataWU International Taxation Research Paper Series No. 2015 - 08 Matthias Petutschnig Vienna University of Economics and Business Date Posted: February 25, 2015 Working Paper Series 180 downloads
Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese CaseWU International Taxation Research Paper Series No. 2015 - 07 Yuya Suzuki GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES Date Posted: February 25, 2015 Working Paper Series 56 downloads
Hold or Sell? How Capital Gains Taxation Affects Holding DecisionsWU 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 207 downloads
Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax LawWU 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 126 downloads
Discussing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coordinating Taxation, Emission Trading and State AidWU International Taxation Research Paper Series No. 2015-04 Claudia Dias Soares ex-Portuguese Catholic University Date Posted: February 09, 2015 Working Paper Series 74 downloads
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 98 downloads
Spanish Tax Credit for Investments in Environmental Protection: An Example of a Tax Incentive Compatible with EU Rules on State AidWU International Taxation Research Paper Series No. 2015-01 María Cruz Barreiro Carril University of Vigo Date Posted: February 09, 2015 Working Paper Series 93 downloads
A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing CountriesWU 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 183 downloads
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 International Monetary Fund Date Posted: November 13, 2014 Working Paper Series 277 downloads
Who Benefits from Zero-Ratings? A Brief Note on the South African VAT SystemWU International Taxation Research Paper Series No. 2014 - 12 Sebastian Beer and Matthias Kasper Oesterreichische Nationalbank (OeNB) and University of Vienna Date Posted: September 29, 2014 Working Paper Series 119 downloads
Small Business Tax Policy, Informality, and Tax Evasion – Evidence from GeorgiaWU 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 172 downloads
BEPS Action 6: Introducing an Antiabuse Rule in Tax TreatiesWU 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 413 downloads
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 University of Western Australia Law School Date Posted: September 23, 2014 Last Revised: November 13, 2014 Accepted Paper Series 208 downloads
Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax TreatiesSaurabh 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 QC 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 154 downloads
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster InvestmentWU 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 268 downloads |
