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Yuchen Wu

Ludwig Maximilian University of Munich (LMU)

Geschwister-Scholl-Platz 1

Munich, DE Bavaria 80539

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

1,712

TOTAL CITATIONS

3

Scholarly Papers (4)

1.

Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07
Number of pages: 58 Posted: 27 Aug 2021 Last Revised: 07 Dec 2022
Vienna University of Economics and Business, Paderborn University, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 863 (69,972)

Abstract:

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tax audits, tax avoidance, tax compliance, tax enforcement, tax risk

2.

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
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

Abstract:

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

Negative Interest Rates and Corporate Tax Behavior in Banks

WU International Taxation Research Paper Series No. 2021-09, TRR 266 Accounting for Transparency Working Paper Series No. 63, Rotman School of Management Working Paper No. 3921343
Number of pages: 69 Posted: 13 Sep 2021 Last Revised: 04 Oct 2021
University of Toronto - Rotman School of Management, University of Toronto at Mississauga - Department of Management and Ludwig Maximilian University of Munich (LMU)
Downloads 212 (360,932)

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Tax planning, negative interest rates, financial institutions

Negative Interest Rates and Corporate Tax Behavior in Banks

Number of pages: 51 Posted: 18 Feb 2024
University of Toronto - Rotman School of Management, University of Toronto at Mississauga - Department of Management and Ludwig Maximilian University of Munich (LMU)
Downloads 55 (1,049,673)

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tax planning, negative interest rates, financial institutions

4.

Does Tax Return Disclosure Affect Information Asymmetry among Investors?

WU International Taxation Research Paper Series No. 2021-08, TRR 266 Accounting for Transparency Working Paper Series No. 62
Number of pages: 51 Posted: 13 Sep 2021 Last Revised: 20 Mar 2023
Yuchen Wu
Ludwig Maximilian University of Munich (LMU)
Downloads 195 (389,821)

Abstract:

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Tax return; Disclosure; Information asymmetry; Transparency