Harald Amberger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS

1,054

SSRN CITATIONS

1

CROSSREF CITATIONS

5

Scholarly Papers (5)

1.

Biases in Tax Decisions

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 60 Posted: 29 Feb 2016 Last Revised: 09 Apr 2021
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 365 (102,502)
Citation 3

Abstract:

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heuristics, decision bias, salience, tax-rate information, rational inattention

2.

Tax Uncertainty and Dividend Payouts

WU International Taxation Research Paper Series No. 2017-04
Number of pages: 68 Posted: 05 Apr 2017
Harald Amberger
Vienna University of Economics and Business
Downloads 312 (121,807)
Citation 1

Abstract:

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Tax Uncertainty, Tax Avoidance, Dividend Payouts, Real Effects, Share Repurchases

3.

The 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: 56 Posted: 28 May 2020 Last Revised: 22 Feb 2021
Harald Amberger and Leslie A. Robinson
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business
Downloads 237 (161,287)

Abstract:

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

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
Harald Amberger and Benjamin Osswald
Vienna University of Economics and Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 140 (256,396)
Citation 3

Abstract:

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income shifting; intellectual property; knowledge diffusion; transfer pricing

5.

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

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
Harald Amberger, Kevin Markle and David M. P. Samuel
Vienna University of Economics and Business, Michigan State University and University of Wisconsin-Madison

Abstract:

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repatriation tax; agency conflicts; investment; internal capital