Harald Amberger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS

877

SSRN CITATIONS

2

CROSSREF CITATIONS

3

Scholarly Papers (5)

1.

Tax-Rate Biases in Tax Decisions: Experimental Evidence

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 50 Posted: 29 Feb 2016 Last Revised: 08 May 2020
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 334 (103,933)
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 297 (118,025)
Citation 1

Abstract:

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

3.

The Effect of the 2017 U.S. Tax Reform on U.S. Acquisitions of Foreign Firms

WU International Taxation Research Paper Series No. 2020-06, Tuck School of Business Working Paper No. 3612783
Number of pages: 60 Posted: 28 May 2020
Harald Amberger and Leslie A. Robinson
Vienna University of Economics and Business and Dartmouth College - Tuck School of Business
Downloads 153 (220,410)

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 93 (317,208)
Citation 2

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, University of Iowa - Henry B. Tippie College of Business and University of Wisconsin-Madison

Abstract:

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repatriation tax; agency conflicts; investment; internal capital