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WU International Taxation Research Paper Series

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Viewing: 1 - 50 of 114 papers

1.

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 9
2.

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: 41 Posted: 03 Jun 2020
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 66
3.

The Effect of the 2017 U.S. Tax Reform on U.S. Acquisitions of Foreign Firms

WU International Taxation Research Paper Series No. 2020-06
Number of pages: 60 Posted: 28 May 2020
Working Paper Series
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business
Downloads 86
4.

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 55
5.

Do Corporate Taxes Affect Executive Compensation?

Number of pages: 79 Posted: 05 May 2020
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 184
6.

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 28
7.

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 153
8.

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

TRR 266 Accounting for Transparency Working Paper Series No. 13 (2020)
Number of pages: 60 Posted: 28 Jan 2020 Last Revised: 19 Mar 2020
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 111
9.

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 50
10.

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 95
11.

Tax Compliance: Research Methods and Decision Processes

Tomasz Zaleskiewicz & Jakub Traczyk (eds.): “Psychological Perspectives on Risk and Risk Analysis”. New York: Springer, Forthcoming
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 166
12.

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 29
13.

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 110
14.

Measuring Tax Complexity Across Countries: A Survey Study on MNCs

TRR 266 Accounting for Transparency Working Paper Series No. 5 (2019)
Number of pages: 80 Posted: 14 Oct 2019 Last Revised: 03 Mar 2020
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 220
15.

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 194
16.

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 113
17.

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

TRR 266 Accounting for Transparency Working Paper Series No. 28 (2020)
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 18 Jun 2020
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 110
18.

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 274
19.

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 99
20.

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

WU International Taxation Research Paper Series No. 2018-06
Number of pages: 49 Posted: 26 Mar 2018 Last Revised: 01 Jun 2020
Working Paper Series
Vienna University of Economics and Business, University of Iowa - Henry B. Tippie College of Business and University of Wisconsin-Madison
Downloads 249
21.

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 379
22.

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 188
23.

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 485
24.

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

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 59 Posted: 02 Feb 2018 Last Revised: 08 May 2019
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 282
25.

General Anti-Avoidance Rules: Enactments from the World

Victoria University of Wellington Legal Research Paper No. 170/2017
Number of pages: 104 Posted: 15 Dec 2017 Last Revised: 22 Jan 2018
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 249
26.

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 105
27.

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

Victoria University of Wellington Legal Research Paper No. 140/2017
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 125
28.

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

Victoria University of Wellington Legal Research Paper No. 139/2017
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 113
29.

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 122
30.

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 317
31.

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 289
32.

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 274
33.

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 93
34.

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 309
35.

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 115
36.

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 284
37.

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), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 420
38.

International Taxation and the Organizational Form of Foreign Direct Investment

WU International Taxation Research Paper Series No. 2017-02
Number of pages: 63 Posted: 09 Mar 2017 Last Revised: 30 Oct 2019
Working Paper Series
Vienna University of Economics and Business and Erasmus University Rotterdam
Downloads 216
39.

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 157
40.

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

WU International Taxation Research Paper Series No. 2016-07
Number of pages: 55 Posted: 04 Nov 2016 Last Revised: 29 Sep 2019
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Center for Economic Studies (CES) and Norwegian School of Economics (NHH)
Downloads 331
41.

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 176
42.

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 257
43.

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 174
44.

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 394
45.

Tax-Rate Biases in Tax Decisions: Experimental Evidence

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 50 Posted: 29 Feb 2016 Last Revised: 08 May 2020
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 322
46.

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 189
47.

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 86
48.

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 561
49.

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 230
50.

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 313