Eva Eberhartinger

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna 1020

Austria

http://www.wu.ac.at

SCHOLARLY PAPERS

19

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SSRN CITATIONS
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Top 47,328

in Total Papers Citations

7

CROSSREF CITATIONS

12

Scholarly Papers (19)

1.

Practicing Experts’ Views on BEPS: A Critical Analysis

WU International Taxation Research Paper Series No. 2015 - 27
Number of pages: 36 Posted: 04 Nov 2015
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 692 (73,319)

Abstract:

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BEPS, OECD, Conjoint Analysis, tax avoidance

2.

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 643 (80,417)

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

3.

Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits

WU International Taxation Research Paper Series No. 2021-02
Number of pages: 66 Posted: 25 Jan 2021 Last Revised: 28 Nov 2022
Paul Brezina, Eva Eberhartinger and Maximilian Zieser
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 537 (100,947)

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Tax administration, e-government, tax audit, tax compliance, data privacy, algorithm aversion

4.

Tax-Rate Biases in Tax Decisions: Experimental Evidence

Journal of the American Taxation Association, Forthcoming
Number of pages: 51 Posted: 29 Feb 2016 Last Revised: 07 Mar 2022
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 524 (103,935)
Citation 3

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heuristics, decision bias, tax decisions, tax planning, rational inattention

5.

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

WU International Taxation Research Paper Series No. #2020-01
Number of pages: 60 Posted: 24 Jan 2020 Last Revised: 03 Feb 2022
Eva Eberhartinger, Raffael Speitmann and Caren Sureth-Sloane
Vienna University of Economics and Business, Vienna University of Economics and Business and Paderborn University
Downloads 440 (128,091)
Citation 7

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

6.

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

WU International Taxation Research Paper Series No. 2020-07
Number of pages: 57 Posted: 03 Jun 2020 Last Revised: 19 Jan 2021
Eva Eberhartinger and Maximilian Zieser
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 389 (147,675)
Citation 1

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Tax Risk, Tax Certainty, Risk Management, Cooperative Compliance, Compliance Costs, Horizontal Monitoring

7.

Monitoring Incentives and Tax Planning – Evidence from State-Owned Enterprises

WU International Taxation Research Paper Series No. 2020-08, Singapore Management University School of Accountancy Research Paper
Number of pages: 40 Posted: 26 Jun 2020 Last Revised: 12 Sep 2023
Eva Eberhartinger and David M. P. Samuel
Vienna University of Economics and Business and Singapore Management University - School of Accountancy
Downloads 365 (158,519)
Citation 1

Abstract:

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tax avoidance, monitoring, ownership Structure, state owned enterprises

8.

CCCTB – The Employment Factor Game

European Journal of Law and Economics, June 2015, WU International Taxation Research Paper Series No. 2014 - 01
Number of pages: 35 Posted: 22 Feb 2014 Last Revised: 20 Jul 2015
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 345 (168,489)
Citation 6

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CCCTB, Game Theory, Formulary Apportionment, Group Taxation, Corporate Income Tax, Dependent Self-Employed

9.

Cross-Border Intra-Group Hybrid Finance and International Taxation

WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Number of pages: 43 Posted: 12 Feb 2013
Eva Eberhartinger, Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business, University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Downloads 342 (170,071)
Citation 1

Abstract:

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hybrid finance, cross‐border intra‐group finance, qualification conflicts, simulation

10.

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, Vienna University of Economics and Business, Paderborn University and Ludwig Maximilian University of Munich (LMU)
Downloads 313 (186,877)
Citation 3

Abstract:

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

11.

Why Don't they Minimize their Tax? An Experimental Approach to Cross Border Hybrid Finance

WU International Taxation Research Paper Series No. 2012-05, SFB International Tax Coordination Discussion Paper No. 39
Number of pages: 35 Posted: 12 Feb 2013 Last Revised: 17 Feb 2013
Eva Eberhartinger and Gerlinde Fellner-Röhling
Vienna University of Economics and Business and Ulm University - Department of Mathematics and Economics
Downloads 255 (230,759)
Citation 2

Abstract:

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hybrid finance, tax, experiment, uncertainty, complexity

12.

The Dissenting Opinion of BRICS Practitioners on the BEPS Agenda

Australian Tax Forum, Vol. 32(1), 2017
Number of pages: 57 Posted: 19 Apr 2017
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 1 (1,189,556)
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13.

Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance

WU International Taxation Research Paper Series No. 2015 - 20
Posted: 03 Jun 2015 Last Revised: 20 Jul 2015
Eva Eberhartinger and Carmel Said Formosa
Vienna University of Economics and Business and Vienna University of Economics and Business

Abstract:

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FTT, transaction tax, investment funds, investment strategies

14.

Cross-Border Hybrid Finance and Tax Planning: Does International Tax Coordination Work?

INTERNATIONAL TAX COORDINATION: AN INTERDISCIPLINARY PERSPECTIVE ON VIRTUES AND PITFALLS, M. Zagler, p. 115, Routledge, 2010
Posted: 07 Jul 2010
Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny
Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting, Vienna University of Economics and Business and Vienna University of Economics and Business

Abstract:

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tax, hybrid finance, double tax conventions

15.

Why Don’t They Minimize Their Tax? An Experimental Approach for Cross-Border Hybrid Finance

Posted: 06 Jul 2010
Eva Eberhartinger and Gerlinde Fellner-Röhling
Vienna University of Economics and Business and Ulm University - Department of Mathematics and Economics

Abstract:

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Hybrid finance, tax, experiment, uncertainty, complexity

16.

The True and Fair View in the European Union

European Accounting Review, Vol. 18, 2009
Posted: 22 Jan 2009
David J. A. Alexander and Eva Eberhartinger
University of Birmingham Business School and Vienna University of Economics and Business

Abstract:

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true and fair, override, Austria, telos

17.

National Tax Policy, the Directives and Hybrid Finance: Options for Tax Policy in the Context of the Treatment of Hybrid Financial Instruments in the Parent-Subsidiary Directive and the Interest and Royalties Directive

SFB International Tax Coordination Discussion Paper No. 16
Posted: 02 Jun 2008
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business and Vienna University of Economics and Business Administration, Tax Management Group

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European Union, company, tax law, tax policy, national state

18.

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective

Accounting in Europe, Vol. 4, pp. 141-168, 2007
Posted: 04 Jan 2008 Last Revised: 06 Feb 2013
Eva Eberhartinger and Margret Klostermann
Vienna University of Economics and Business and Vienna University of Economics and Business

Abstract:

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Income tax, IFRS, tax link, tax base

19.

Taxation of Cross-Border Hybrid Finance - A Legal Analysis

Intertax 2009
Posted: 04 Jan 2008 Last Revised: 02 Jan 2013
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business and Vienna University of Economics and Business Administration, Tax Management Group

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income tax, corporate finance, international taxation