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Vienna 1020
Austria
http://www.wu.ac.at
Vienna University of Economics and Business
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BEPS, OECD, Conjoint Analysis, tax avoidance
tax audits, tax avoidance, tax compliance, tax enforcement, tax risk
Tax administration, e-government, tax audit, tax compliance, data privacy, algorithm aversion
heuristics, decision bias, tax decisions, tax planning, rational inattention
financial secrecy, real effects, reputational risk, tax haven, tax disclosure
Tax Risk, Tax Certainty, Risk Management, Cooperative Compliance, Compliance Costs, Horizontal Monitoring
tax avoidance, monitoring, ownership Structure, state owned enterprises
CCCTB, Game Theory, Formulary Apportionment, Group Taxation, Corporate Income Tax, Dependent Self-Employed
hybrid finance, cross‐border intra‐group finance, qualification conflicts, simulation
Behavioral taxation, concessionary behavior, interpersonal trust, tax audit, trust in government
hybrid finance, tax, experiment, uncertainty, complexity
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FTT, transaction tax, investment funds, investment strategies
tax, hybrid finance, double tax conventions
Hybrid finance, tax, experiment, uncertainty, complexity
true and fair, override, Austria, telos
European Union, company, tax law, tax policy, national state
Income tax, IFRS, tax link, tax base
income tax, corporate finance, international taxation