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WU International Taxation Research Paper Series

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Viewing: 1 - 50 of 108 papers

1.

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 123
2.

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

TRR 266 Accounting for Transparency Working Paper Series No. 13 (2020), WU International Taxation Research Paper Series No. 2020-03
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 74
3.

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 29
4.

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 69
5.

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 124
6.

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 27
7.

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 87
8.

Measuring Tax Complexity Across Countries: A Survey Study on MNCs

TRR 266 Accounting for Transparency Working Paper Series No. 5 (2019), WU International Taxation Research Paper Series No. 2019-06
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 177
9.

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 172
10.

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 107
11.

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 Paderborn University
Downloads 89
12.

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 191
13.

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 98
14.

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 Wisconsin School of Business
Downloads 239
15.

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 355
16.

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 178
17.

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 458
18.

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 261
19.

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 243
20.

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 104
21.

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 116
22.

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 110
23.

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 Paderborn University
Downloads 113
24.

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 307
25.

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 266
26.

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 264
27.

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 87
28.

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 306
29.

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 113
30.

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 278
31.

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 384
32.

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 210
33.

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
34.

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: 55 Posted: 04 Nov 2016 Last Revised: 29 Sep 2019
Working Paper Series
University of Mannheim and Norwegian School of Economics (NHH)
Downloads 319
35.

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
36.

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 254
37.

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 167
38.

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 389
39.

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

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 51 Posted: 29 Feb 2016 Last Revised: 26 Oct 2019
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 313
40.

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 183
41.

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
42.

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 550
43.

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 228
44.

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 311
45.

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 Paderborn University
Downloads 143
46.

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 184
47.

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
The Amsterdam Centre for Tax Law (University of Amsterdam)
Downloads 404
48.

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 244
49.

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
50.

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 81