Harald Amberger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

8

DOWNLOADS

1,130

SSRN CITATIONS

4

CROSSREF CITATIONS

6

Scholarly Papers (8)

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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 524 (103,679)
Citation 3

Abstract:

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

2.

Corporate Tax System Complexity and Investment

WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146
Number of pages: 55 Posted: 16 Nov 2023 Last Revised: 16 Apr 2024
Harald Amberger, John Gallemore and Jaron H. Wilde
Vienna University of Economics and Business, University of North Carolina Kenan-Flagler Business School and University of Iowa - Henry B. Tippie College of Business
Downloads 294 (199,096)

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Tax complexity, tax rates, investment, employment, competition

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 182 (315,488)
Citation 6

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income shifting; intellectual property; knowledge diffusion; transfer pricing

4.

Turnover-Based Corporate Income Taxation and Corporate Risk-Taking

WU International Taxation Research Paper Series No. 2023-09, TRR 266 Accounting for Transparency Working Paper Series No. 135
Number of pages: 39 Posted: 02 Oct 2023 Last Revised: 21 Dec 2023
Harald Amberger, Fernando Siahaan and Caren Sureth-Sloane
Vienna University of Economics and Business, WU Vienna University of Economics and Business and Paderborn University
Downloads 130 (416,898)

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turnover-based tax, corporate income tax, risk-taking, SMEs taxation

5.

International Taxation and the Organizational Form of Foreign Direct Investment

Journal of International Business Studies, Forthcoming, WU International Taxation Research Paper Series No. 2017-02
Posted: 07 Feb 2023
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam

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International Taxation, Multinational Corporations (MNCs) and Enterprises (MNEs), Real Effects, Multiple Regression Analysis, Organizational Form Choice, Withholding taxes

6.

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

7.

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

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repatriation tax; agency conflicts; investment; internal capital

8.

The Initial Effect of U.S. Tax Reform on Foreign Acquisitions

Review of Accounting Studies, Forthcoming, WU International Taxation Research Paper Series No. 2020-06, Tuck School of Business Working Paper No. 3612783
Posted: 28 May 2020 Last Revised: 07 Feb 2023
Harald Amberger and Leslie A. Robinson
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business

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Tax Cuts and Jobs Act, Mergers and Acquisitions, Investment, Repatriation Tax, GILTI, FDII