Raffael Speitmann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

2

DOWNLOADS

204

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (2)

1.

Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks

WU International Taxation Research Paper Series No. #2020-01
Number of pages: 41 Posted: 24 Jan 2020 Last Revised: 04 Mar 2020
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Vienna University of Economics and Business and Paderborn University
Downloads 110 (292,011)
Citation 2

Abstract:

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country-by-country reporting, real effects, tax haven, tax disclosure

2.

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41 (2020)
Number of pages: 68 Posted: 02 Nov 2020 Last Revised: 06 Mar 2021
Vienna University of Economics and Business, Vienna University of Economics and Business, Paderborn University and Vienna University of Economics and Busines
Downloads 94 (324,295)
Citation 2

Abstract:

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Bargaining, behavioral taxation, interpersonal trust, tax audit, trust in government