Search Results
WU International Taxation Research Paper Series

23,075 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

Viewing: 1 - 50 of 100 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 87
2.

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 Wisconsin - Madison
Downloads 64
3.

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

WU International Taxation Research Paper Series No. 2018-09
Number of pages: 67 Posted: 14 Dec 2018
Working Paper Series
University of Wisconsin - Madison and University of Paderborn
Downloads 51
4.

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 70
5.

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 86
6.

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: 08 May 2019
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 198
7.

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 308
8.

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 144
9.

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 367
10.

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 Wisconsin - Madison
Downloads 203
11.

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 220
12.

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 86
13.

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 102
14.

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 97
15.

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 97
16.

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 262
17.

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 220
18.

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 236
19.

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 71
20.

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 299
21.

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 101
22.

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 251
23.

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 of 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 344
24.

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 177
25.

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 153
26.

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: 71 Posted: 04 Nov 2016 Last Revised: 08 Feb 2019
Working Paper Series
University of Mannheim and Norwegian School of Economics (NHH)
Downloads 259
27.

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
28.

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 237
29.

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 158
30.

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 358
31.

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

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 57 Posted: 29 Feb 2016 Last Revised: 16 Feb 2019
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 290
32.

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 172
33.

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 83
34.

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 519
35.

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 216
36.

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 300
37.

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 135
38.

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 173
39.

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 of Poland
Downloads 376
40.

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 229
41.

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
42.

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
43.

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 170
44.

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
45.

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 414
46.

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 376
47.

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 944
48.

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 118
49.

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 901
50.

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 174