Benjamin Osswald

University of Illinois at Urbana-Champaign - Department of Accountancy

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

5

DOWNLOADS

852

SSRN CITATIONS

2

CROSSREF CITATIONS

5

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 - Department of Finance, Accounting & Statistics, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 342 (101,086)
Citation 4

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?

TRR 266 Accounting for Transparency Working Paper Series No. 28 (2020), WU International Taxation Research Paper Series No. 2018-09
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 18 Jun 2020
Benjamin Osswald and Caren Sureth-Sloane
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 150 (223,909)
Citation 1

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 139 (238,096)

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: 29 Dec 2020
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 129 (252,455)

Abstract:

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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 92 (319,170)
Citation 2

Abstract:

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income shifting; intellectual property; knowledge diffusion; transfer pricing