Harald Amberger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS

935

SSRN CITATIONS

1

CROSSREF CITATIONS

5

Scholarly Papers (5)

1.

Tax-Rate Biases in Tax Decisions: Experimental Evidence

Journal of the American Taxation Association, Forthcoming
Number of pages: 51 Posted: 29 Feb 2016 Last Revised: 07 Mar 2022
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 422 (102,228)
Citation 3

Abstract:

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heuristics, decision bias, tax decisions, tax planning, rational inattention

2.

The Initial 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: 53 Posted: 28 May 2020 Last Revised: 07 Oct 2022
Harald Amberger and Leslie A. Robinson
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business
Downloads 368 (119,497)

Abstract:

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TCJA, acquisitions, tax reform, repatriation taxes, M&A, international tax

3.

Patent Concentration, Limited Comparable Information, and Tax-Motivated Income Shifting

WU International Taxation Research Paper Series No. 2020-05
Number of pages: 59 Posted: 18 May 2020 Last Revised: 08 Dec 2021
Harald Amberger and Benjamin Osswald
Vienna University of Economics and Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 145 (289,317)
Citation 3

Abstract:

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income shifting; intellectual property; knowledge diffusion; transfer pricing

4.

Volatility of Tax Payments and Dividend Payouts

Contemporary Accounting Research, Forthcoming
Posted: 10 Nov 2022
Harald Amberger
Vienna University of Economics and Business

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Volatility of tax payments, cash-ETR volatility, dividends, tax uncertainty, tax risk, real effects

5.

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

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper
Posted: 29 Jul 2020 Last Revised: 01 Jul 2022
Harald Amberger, Kevin Markle and David M. P. Samuel
Vienna University of Economics and Business, Michigan State University and Singapore Management University - School of Accountancy

Abstract:

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repatriation tax; agency conflicts; investment; internal capital