WU International Taxation Research Paper Series - 2021

Speitmann, Raffael (2021) Reputational Risk and Corporate Tax Planning. WU International Taxation Research Paper Series, 2021-11. WU Vienna University of Economics and Business

Shehaj, Pranvera (2021) Corporate Income Tax, IP boxes and the Location of R&D. WU International Taxation Research Paper Series, 2021-10. WU Vienna University of Economics and Business

Edwards, Alexander and Marin, Michael and Wu, Yuchen (2021) Negative Interest Rates and Corporate Tax Behavior in Banks. WU International Taxation Research Paper Series, 2021-09. WU Vienna University of Economics and Business

Wu, Yuchen (2021) Does Tax Return Disclosure Affect Information Asymmetry among Investors?. WU International Taxation Research Paper Series, 2021-08. WU Vienna University of Economics and Business

Diller, Markus and Lorenz, Johannes and Schneider, Thomas Georg and Sureth-Sloane, Caren (2021) Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior. WU International Taxation Research Paper Series, 2021-05. WU Vienna University of Economics and Business

Petutschnig, Matthias and Resenig, Kristin (2021) Market reactions of multinationals to the OECD BEPS Action Plan. WU International Taxation Research Paper Series, 2021-04. WU Vienna University of Economics and Business

Brezina, Paul and Eberhartinger, Eva and Zieser, Maximilian (2021) Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits. WU International Taxation Research Paper Series, 2021-02. Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)

Zieser, Maximilian (2021) Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors. WU International Taxation Research Paper Series, 2021-01. WU Vienna University of Economics and Business

Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen (2021) How Does Trust Affect Concessionary Behavior in Tax Bargaining?. WU International Taxation Research Paper Series, 2020-15. WU Vienna University of Economics and Business

Flagmeier, Vanessa and Mueller, Jens and Sureth-Sloane, Caren (2021) When Do Firms Highlight Their Effective Tax Rate?. WU International Taxation Research Paper Series, 2020-11. WU Vienna University of Economics and Business

Bornemann, Tobias and Jacob, Martin and Sailer, Mariana (2021) Do Corporate Taxes Affect Executive Compensation?. WU International Taxation Research Paper Series, 2020-09. WU Vienna University of Economics and Business

Eberhartinger, Eva and Zieser, Maximilian (2021) The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs. WU International Taxation Research Paper Series, 2020-07. WU Vienna University of Economics and Business

Amberger, Harald J. and Robinson, Leslie (2021) The Inital Effect of U.S. Tax Reform on Foreign Acquisitions. WU International Taxation Research Paper Series, 2020-06. WU Vienna University of Economics and Business