Benjamin Osswald

University of Illinois at Urbana-Champaign - Department of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

8

DOWNLOADS
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Top 41,292

in Total Papers Downloads

2,091

SSRN CITATIONS
Rank 45,699

SSRN RANKINGS

Top 45,699

in Total Papers Citations

9

CROSSREF CITATIONS

8

Scholarly Papers (8)

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 838 (50,749)
Citation 8

Abstract:

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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 320 (163,110)
Citation 7

Abstract:

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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 283 (185,427)
Citation 1

Abstract:

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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 209 (249,119)

Abstract:

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Brexit, political risk, collaborations, science

5.

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 174 (293,295)
Citation 5

Abstract:

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income shifting; intellectual property; knowledge diffusion; transfer pricing

6.

The Effect of U.S. Tax Reform on U.S. R&D-Intensive Multinational Companies

Number of pages: 53 Posted: 04 Jun 2023
Jing Huang, Benjamin Osswald and Ryan J. Wilson
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Iowa - Henry B. Tippie College of Business
Downloads 148 (336,073)

Abstract:

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FDII, GILTI, Human Capital, Investment, R&D, TCJA

7.

Crossing the Atlantic: The Role of U.S. Executives in Tax Planning of Foreign Subsidiaries

Number of pages: 46 Posted: 01 May 2023
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 117 (402,113)

Abstract:

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executives, fixed effects, multinational corporations, tax avoidance, subsidiaries

8.

Do Local Country Reporting Requirements Affect Parent Company Geographic Disclosures?

Number of pages: 59
Nerissa C. Brown, Michelle Hutchens and Benjamin Osswald
University of Illinois at Urbana-Champaign, University of Illinois and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 2

Abstract:

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Segment reporting, geographic disclosure, agency costs, proprietary costs