Raphael Müller

University of Mannheim - Accounting and Taxation

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

4

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SSRN CITATIONS

5

CROSSREF CITATIONS

1

Scholarly Papers (4)

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1.

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

Downloads 1,204 (34,191)
Citation 2

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

TRR 266 Accounting for Transparency Working Paper Series No. 43
Number of pages: 125 Posted: 28 May 2021
Raphael Müller, Christoph Spengel and Heiko Vay
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 633 (80,932)
Citation 5

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F23, G38, H25, H26, M14, M41

On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature

ZEW - Centre for European Economic Research Discussion Paper No. 20-063
Number of pages: 125 Posted: 25 Nov 2020
Raphael Müller, Christoph Spengel and Heiko Vay
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 571 (92,285)
Citation 3

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tax transparency; tax disclosure; tax planning; literature review

2.

How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting

ZEW - Centre for European Economic Research Discussion Paper No. 21-077, TRR 266 Accounting for Transparency Working Paper Series No. 79
Number of pages: 49 Posted: 27 Oct 2021 Last Revised: 25 May 2023
Raphael Müller, Christoph Spengel and Stefan Weck
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Downloads 722 (69,363)
Citation 2

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Tax transparency, Tax disclosure, Tax avoidance, Event study, Country-by-country reporting

3.

Transfer Pricing for Digital Business Models : Early Evidence of Challenges and Options for Reform

In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 4 ; p. 557-588
Posted: 06 Dec 2022
Stefan Greil, Raphael Müller and Marcel Olbert
Independent, University of Mannheim - Accounting and Taxation and affiliation not provided to SSRN

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transfer pricing, digital economy, allocation of taxing rights, BEPS Project (OECD)

4.

How to Move Forward with Country-by-Country Reporting? : A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 261-284
Posted: 28 Nov 2022 Last Revised: 10 Jan 2023
Raphael Müller, Miles Schoenrock and Christoph Spengel
University of Mannheim - Accounting and Taxation, Independent and University of Mannheim - Accounting and Taxation

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CbCR, tax transparency, BEPS, global minimum tax, Pillar 1 (OECD), Pillar 2 (OECD)