default author photo

Viktoria Wöhrer

Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Welthandelsplatz 1

Buildind D3

Vienna, VIenna 1020

Austria

  • Vienna University of Economics and Business - Institute for Austrian and International Tax Law

SCHOLARLY PAPERS

2

DOWNLOADS

227

TOTAL CITATIONS

0

Scholarly Papers (2)

Actions:
Email selected abstracts
1.

What is the Cost of Transparency? Does it Outweigh the Benefits Obtained from Greater Transparency?

Singapore Management University School of Accountancy Research Paper No. 2018-S-72, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 62 Posted: 19 Jan 2018
Viktoria Wöhrer
Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 227 (336,244)

Abstract:

Loading...

2.

Formal vs. Informal Voluntary Disclosure Policies

72 American Journal of Comparative Law 75–108 (2024), available here: https://doi.org/10.1093/ajcl/avae015
Posted: 08 Jul 2025
Noam Noked, Viktoria Wöhrer and Pierce Lai
The Chinese University of Hong Kong (CUHK) - Faculty of Law, Vienna University of Economics and Business - Institute for Austrian and International Tax Law and The University of Hong Kong - Faculty of Law

Abstract:

Loading...

tax compliance, tax evasion, noncompliance, voluntary disclosure, tax amnesties, tax administration