Benjamin Osswald

University of Illinois at Urbana-Champaign - Department of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 46,831

SSRN RANKINGS

Top 46,831

in Total Papers Downloads

1,205

SSRN CITATIONS

1

CROSSREF CITATIONS

7

Scholarly Papers (5)

1.

The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 62 Posted: 02 Feb 2018 Last Revised: 08 Sep 2020
Vienna University of Economics and Business, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 452 (79,984)
Citation 4

Abstract:

Loading...

IP boxes, tax incentive, tax avoidance, income shifting

2.

Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09, TRR 266 Accounting for Transparency Working Paper Series No. 28
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 30 Apr 2021
Benjamin Osswald and Caren Sureth-Sloane
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 247 (154,882)
Citation 1

Abstract:

Loading...

corporate risk-taking, country risk, fiscal budget risk, investment incentives, loss offset, political risk

3.

Corporate Tax Planning and Firms’ Information Environment

WU International Taxation Research Paper Series No. 2018-10
Number of pages: 51 Posted: 14 Dec 2018
Benjamin Osswald
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 187 (201,002)

Abstract:

Loading...

External information quality, information asymmetry, information environment, internal information quality, tax avoidance, tax planning

4.

The Effect of Political Risk on International Research Collaborations

Number of pages: 35 Posted: 02 Dec 2020 Last Revised: 03 Jun 2021
Benjamin Osswald and Jochen Pierk
University of Illinois at Urbana-Champaign - Department of Accountancy and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 179 (208,844)

Abstract:

Loading...

Brexit, political risk, collaborations, science

5.

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 (256,304)
Citation 3

Abstract:

Loading...

income shifting; intellectual property; knowledge diffusion; transfer pricing