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Raffael Speitmann

Joint Research Center of the European Commission

  • Joint Research Center of the European Commission

SCHOLARLY PAPERS

4

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1,519

TOTAL CITATIONS

18

Scholarly Papers (4)

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1.

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

WU International Research Paper Series No. 2020-01, TRR 266 Accounting for Transparency Working Paper Series No. 166, Forthcoming in Journal of International Accounting, Auditing and Taxation (JIAAT)
Number of pages: 50 Posted: 24 Jan 2020 Last Revised: 04 Aug 2025
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Joint Research Center of the European Commission and Paderborn University
Downloads 681 (96,231)
Citation 12

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bank haven, financial secrecy, real effects, reputational risk, tax haven, tax disclosure

2.

Reputational Risk and Corporate Tax Planning

WU International Taxation Research Paper Series No. 2021-11
Number of pages: 47 Posted: 22 Nov 2021
Raffael Speitmann
Joint Research Center of the European Commission
Downloads 409 (180,542)
Citation 2

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Reputational risk, Tax planning, Reputational cost

3.

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

The final version is published in Finanzarchiv / Public Finance Analysis, Volume 78 (2022), Issue 1-2, WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41
Number of pages: 56 Posted: 02 Nov 2020 Last Revised: 22 Jun 2022
Eva Eberhartinger, Raffael Speitmann, Caren Sureth-Sloane and Yuchen Wu
Vienna University of Economics and Business, Joint Research Center of the European Commission, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 387 (191,899)
Citation 3

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Behavioral taxation, concessionary behavior, interpersonal trust, tax audit, trust in government

4.

Financial Transparency and Cross-Border Mergers and Acquisitions in the Extractives Industries

Number of pages: 43 Posted: 23 Jul 2024
Yuchen Wu, Şevkat Özgür Speitmann and Raffael Speitmann
University of St. Gallen, University of Vienna and Joint Research Center of the European Commission
Downloads 42 (1,157,785)
Citation 1

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natural resources, Extractive industries, financial transparency, mergers and acquisitions