The WU International Taxation Research Paper Series includes work in progress, published papers, and abstracts from a monodisciplinary, multidisciplinary and interdisciplinary perspective. The disciplines involved include those with a strong connection to international business taxation, in particular accounting, law, public finance, and psychology, but also history, management, or political science. The Research Paper Series is supported by a strong team of junior and senior researchers, mostly from WU Vienna University of Business and Economics and from its Doctoral Program in International Business Taxation.

Sigle, Maarten; Muehlbacher, Stephan; J. M. van der Hel, Lisette E. C. and Kirchler, Erich. Tax Audit Quality: The Role of Experience and Technology Readiness in a Digitalized World (April 16, 2024). WU International Taxation Research Paper Series No. 2024-02, Available at SSRN: https://ssrn.com/abstract=4796000 or http://dx.doi.org/10.2139/ssrn.4796000 

Winkler, Georg. Tax It before Exit: Exit Taxation and Greenfield Investments (January 16, 2024). WU International Taxation Research Paper Series No. 2024-01, Available at SSRN: https://ssrn.com/abstract=4696569 or http://dx.doi.org/10.2139/ssrn.4696569 

Amberger, Harald; Gallemore, John and Wilde, Jaron H. Corporate Tax System Complexity and Investment (October 1, 2023). WU International Taxation Research Paper Series No. 2023-11, Kenan Institute of Private Enterprise Research Paper No. 4607146, Available at SSRN: https://ssrn.com/abstract=4607146 or http://dx.doi.org/10.2139/ssrn.4607146

Nguyen Thi, Hoang Ha and Weichenrieder, Alfons. Tax Haven Welfare and the Crackdown on Secrecy: Evidence from Night Light Emissions (October 17, 2023). WU International Taxation Research Paper Series No. 2023-10, Available at SSRN: https://ssrn.com/abstract=4605142 or http://dx.doi.org/10.2139/ssrn.4605142

Amberger, Harald; Siahaan, Fernando and Sureth-Sloane, Caren. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking (September 30, 2023). WU International Taxation Research Paper Series No. 2023-09, TRR 266 Accounting for Transparency Working Paper Series No. 135, Available at SSRN: https://ssrn.com/abstract=4589055 or http://dx.doi.org/10.2139/ssrn.4589055

Siahaan, Fernando. Advance Tax Payment and Tax Volatility (September 30, 2023). WU International Taxation Research Paper Series 2023-08, Available at SSRN: https://ssrn.com/abstract=4589052 or http://dx.doi.org/10.2139/ssrn.4589052

Zhang, Xixi. Tax Arbitration and Foreign Direct Investments: A comparison between developed and developing countries (September 30, 2023). WU International Taxation Research Paper Series No. 2023-07, Available at SSRN: https://ssrn.com/abstract=4589031 or http://dx.doi.org/10.2139/ssrn.4589031

Zhang, Xixi; Petutschnig, Matthias. Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-level Data (August 2023). WU International Taxation Research Paper Series No. 2023-06, Available at SSRN: https://ssrn.com/abstract=4589030 or http://dx.doi.org/10.2139/ssrn.4589030

Zhang, Xixi. How Negative Tax Litigation News Impacts Consumer Purchases? (March 2023). WU International Taxation Research Paper Series No. 2023-05, Available at SSRN: https://ssrn.com/abstract=4589027 or http://dx.doi.org/10.2139/ssrn.4589027

Erokhin, Dmitry. The impact of unilateral tax treaty terminations on FDI (September 15, 2023). WU International Taxation Research Paper Series No. 2023-04, Available at SSRN: https://ssrn.com/abstract=4572913 or http://dx.doi.org/10.2139/ssrn.4572913

Erokhin, Dmitry; Zagler, Martin. Explaining and Predicting Double Tax Treaty Formation with Machine Learning Algorithms (May 5, 2023). WU International Taxation Research Paper Series No. 2023-03, Available at SSRN: https://ssrn.com/abstract=4472477 or http://dx.doi.org/10.2139/ssrn.4472477

Erokhin, Dmitry. Tax effects on FDI – just a rerouting (April 18, 2023). WU International Taxation Research Paper Series No. 2023-02, Available at SSRN: https://ssrn.com/abstract=4423426 or http://dx.doi.org/10.2139/ssrn.4423426

Reineke, Rebecca; Weiskirchner-Merten, Katrin and Wielenberg, Stefan. Real Effects of the Enforcement of Anti-Avoidance Rules (April 3, 2023). WU International Taxation Research Paper Series No. 2023-01, Available at SSRN: https://ssrn.com/abstract=4352522 or http://dx.doi.org/10.2139/ssrn.4352522

Fochmann, Martin; Heinemann-Heile, Vanessa; Maiterth, Ralf; Huber, Hans-Peter and Sureth-Sloane, Caren. Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects (December 12, 2022). TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12, Available at SSRN: https://ssrn.com/abstract=4300919 or http://dx.doi.org/10.2139/ssrn.4300919

Dyck, Daniel; Lorenz, Johannes and Sureth-Sloane, Caren. How do tax technology and controversy expertise affect tax disputes? (December 1, 2022). TRR 266 Accounting for Transparency Working Paper Series No. 101, WU International Taxation Research Paper Series No. 2022-11, Available at SSRN: https://ssrn.com/abstract=4214449 or http://dx.doi.org/10.2139/ssrn.4214449

Greil, Stefan; Overesch, Michael; Rohlfing-Bastian, Anna; Schreiber, Ulrich and Sureth-Sloane, Caren. Towards an Amended Arm’s Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing (November 30, 2022). TRR 266 Accounting for Transparency Working Paper Series No. 89, WU International Taxation Research Paper Series No. 2022-10, Available at SSRN: https://ssrn.com/abstract=4166972 or http://dx.doi.org/10.2139/ssrn.4166972

Shehaj, Pranvera. Withholding Taxes in Developing Countries: Relief Method and Tax Sparing in Tax Treaties with OECD Members (August 2022). WU International Taxation Research Paper Series No. 2022-09, Available at SSRN: https://ssrn.com/abstract=4184615 or http://dx.doi.org/10.2139/ssrn.4184615

Cavallero, Chiara and Zagler, Martin. The Beach: Tax Competition along the Italian Coasts (February 1, 2022). WU International Taxation Research Paper Series No. 2022-06, Available at SSRN: https://ssrn.com/abstract=4041417 or http://dx.doi.org/10.2139/ssrn.4041417

Akar, Gizem and Casalone, Giorgia and Zagler, Martin. You Have Been Terminated: Robot Taxation and the Welfare State (February 2022). WU International Taxation Research Paper Series No. 2022-05, Available at SSRN: https://ssrn.com/abstract=4040134 or http://dx.doi.org/10.2139/ssrn.4040134

Shehaj, Pranvera and Zagler, Martin. Car registration taxes across EU countries, MNEs’ profitability, and the role of market concentration (February 1, 2022). WU International Taxation Research Paper Series No. 2022-04, Available at SSRN: https://ssrn.com/abstract=4038415 or http://dx.doi.org/10.2139/ssrn.4038415

Kisters, Tom. The Spillover Effects of Crime on Firm Tax Evasion (January 19, 2022). WU International Taxation Research Paper Series No. 2022-03, Available at SSRN: https://ssrn.com/abstract=4012652 or http://dx.doi.org/10.2139/ssrn.4012652

Kisters, Tom. An Attempt at Evaluating the Effect of Tax Morale on Tax Evasion (January 19, 2022). WU International Taxation Research Paper Series No. 2022-02, Available at SSRN: https://ssrn.com/abstract=4012637 or http://dx.doi.org/10.2139/ssrn.4012637

Kisters, Tom. When Do Beliefs, About the Values of Others, Affect Tax Compliance and Honesty? (January 19, 2022). WU International Taxation Research Paper Series No. 2022-01, Available at SSRN: https://ssrn.com/abstract=4012624 or http://dx.doi.org/10.2139/ssrn.4012624

Speitmann, Raffael. Reputational Risk and Corporate Tax Planning (November 2021). WU International Taxation Research Paper Series No. 2021-11, Available at SSRN: https://ssrn.com/abstract=3966319 or http://dx.doi.org/10.2139/ssrn.3966319

Shehaj, Pranvera and Weichenrieder, Alfons J. Corporate Income Tax, IP Boxes and the Location of R&D (October 23, 2021). WU International Taxation Research Paper Series No. 2021-10, Available at SSRN: https://ssrn.com/abstract=3932968 or http://dx.doi.org/10.2139/ssrn.3932968

Edwards, Alexander S. and Marin, Michael and Wu, Yuchen. Negative Interest Rates and Corporate Tax Behavior in Banks (August 1, 2021). WU International Taxation Research Paper Series No. 2021-09, TRR 266 Accounting for Transparency Working Paper Series No. 63, Available at SSRN: https://ssrn.com/abstract=3921343 or http://dx.doi.org/10.2139/ssrn.3921343

Wu, Yuchen. Does tax return disclosure affect information asymmetry among investors? (September 1, 2021). WU International Taxation Research Paper Series No. 2021-08, TRR 266 Accounting for Transparency Working Paper Series No. 62, Available at SSRN: https://ssrn.com/abstract=3921331 or http://dx.doi.org/10.2139/ssrn.3921331

Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen. Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance (September 1, 2021). TRR 266 Accounting for Transparency Working Paper Series No. 60, WU International Taxation Research Paper Series No. 2021-07, Available at SSRN: https://ssrn.com/abstract=3911228 or http://dx.doi.org/10.2139/ssrn.3911228

Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren. The Epidemiology of Tax Avoidance Narratives (August 18, 2021). TRR 266 Accounting for Transparency Working Paper Series No. 59, WU International Taxation Research Paper Series No. 2021-06, Available at SSRN: https://ssrn.com/abstract=2992732 or http://dx.doi.org/10.2139/ssrn.2992732

Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane, Caren. Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior (July 29, 2021). TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05, Available at SSRN: https://ssrn.com/abstract=3895611 or http://dx.doi.org/10.2139/ssrn.3895611

Petutschnig, Matthias and Resenig, Kristin. Market reactions of multinationals to the OECD BEPS Action Plan (May 2021). WU International Taxation Research Paper Series No. 2021-04, Available at SSRN: https://ssrn.com/abstract=3863851 or http://dx.doi.org/10.2139/ssrn.3863851

Laplante, Stacie Kelley and Lewellen, Christina and Lynch, Dan and Samuel, David. 'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? (February 1, 2021). WU International Taxation Research Paper Series No. 2021-03, Available at SSRN: https://ssrn.com/abstract=3784739 or http://dx.doi.org/10.2139/ssrn.3784739

Brezina, Paul and Eberhartinger, Eva and Zieser, Maximilian. The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power (January 1, 2021). WU International Taxation Research Paper Series No. 2021-02, Available at SSRN: https://ssrn.com/abstract=3769337 or http://dx.doi.org/10.2139/ssrn.3769337

Zieser, Maximilian. Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors (January 2021). WU International Taxation Research Paper Series No. 2021_01, Available at SSRN: https://ssrn.com/abstract=3761965 or http://dx.doi.org/10.2139/ssrn.3761965

Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen. Sweetheart Deals in Tax Bargaining? How Trust Affects Concessionary Behavior (November 2020). WU International Taxation Research Paper Series No. 2020-15, TRR 266 Accounting for Transparency Working Paper Series No. 41 (2020), Available at SSRN: https://ssrn.com/abstract=3723499 or http://dx.doi.org/10.2139/ssrn.3723499

Shehaj, Pranvera. Taxation of cross-border distribution of profits in Albania: Does it approach the scope of the EU Parent-Subsidiary Directive? (October 25, 2020). WU International Taxation Research Paper Series No. 2020-14, Available at SSRN: https://ssrn.com/abstract=3718703 or http://dx.doi.org/10.2139/ssrn.3718703

Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren. Tax Misperception and Its Effects on Decision Making – a Literature Review (September 2020). TRR 266 Accounting for Transparency Working Paper Series No. 39 (2020), WU International Taxation Research Paper Series No. 2020-13, Available at SSRN: https://ssrn.com/abstract=3697982 or http://dx.doi.org/10.2139/ssrn.3697982

Kasper, Matthias and Alm, James. Audits, Audit Effectiveness, and Post-audit Tax Compliance (September 18, 2020). WU International Taxation Research Paper Series No. 2020-12, Available at SSRN: https://ssrn.com/abstract=3695035 or http://dx.doi.org/10.2139/ssrn.3695035

Flagmeier, Vanessa and Mueller, Jens and Sureth-Sloane, Caren. When Do Firms Highlight Their Effective Tax Rate? (September 1, 2020). TRR 266 Accounting for Transparency Working Paper Series No. 37 (2020), WU International Taxation Research Paper Series No. 2020-11, Available at SSRN: https://ssrn.com/abstract=3693374 or http://dx.doi.org/10.2139/ssrn.3693374

Alm, James and Blaufus, Kay and Fochmann, Martin and Kirchler, Erich and Mohr, Peter and Olson, Nina E. and Torgler, Benno. Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective (October 22, 2020). WU International Taxation Research Paper Series No. 2020-10, Available at SSRN: https://ssrn.com/abstract=3692370 or http://dx.doi.org/10.2139/ssrn.3692370

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren. Measuring Tax Complexity Across Countries: A Survey Study on MNCs (September 2020). TRR 266 Accounting for Transparency Working Paper Series No. 5 (2019), WU International Taxation Research Paper Series No. 2019-06, Available at SSRN: https://ssrn.com/abstract=3469663 or http://dx.doi.org/10.2139/ssrn.3469663

Eberhartinger, Eva and Samuel, David. Monitoring and Tax Planning – Evidence from State-Owned Enterprises (June 20, 2020). WU International Taxation Research Paper Series No. 2020-08, Available at SSRN: https://ssrn.com/abstract=3632938 or http://dx.doi.org/10.2139/ssrn.3632938

Eberhartinger, Eva and Zieser, Maximilian. The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs (May 2020). WU International Taxation Research Paper Series No. 2020-07. Available at SSRN: https://ssrn.com/abstract=3612959 or http://dx.doi.org/10.2139/ssrn.3612959

Amberger, Harald Johannes and Robinson, Leslie. The Effect of the 2017 U.S. Tax Reform on U.S. Acquisitions of Foreign Firms (May 1, 2020). WU International Taxation Research Paper Series No. 2020-06; Tuck School of Business Working Paper No. 3612783. Available at SSRN: https://ssrn.com/abstract=3612783 or http://dx.doi.org/10.2139/ssrn.3612783

Amberger, Harald Johannes and Osswald, Benjamin. Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting (May 1, 2020). WU International Taxation Research Paper Series No. 2020-05. Available at SSRN: https://ssrn.com/abstract=3600839 or http://dx.doi.org/10.2139/ssrn.3600839

Bornemann, Tobias and Jacob, Martin and Sailer, Mariana. Do Corporate Taxes Affect Executive Compensation? (June 13, 2019). Available at SSRN: https://ssrn.com/abstract=3403486 or http://dx.doi.org/10.2139/ssrn.3403486

Petkova, Kunka and Stasio, Andrzej and Zagler, Martin. Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation (February 28, 2020). Available at SSRN: https://ssrn.com/abstract=3567791 or http://dx.doi.org/10.2139/ssrn.3567791

Petkova, Kunka. Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties (February 14, 2020). WU International Taxation Research Paper Series No. 2020-02. Available at SSRN: https://ssrn.com/abstract=3538234 or http://dx.doi.org/10.2139/ssrn.3538234

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (January 27, 2020). TRR 266 Accounting for Transparency Working Paper Series No. 13 (2020); WU International Taxation Research Paper Series No. 2020-03. Available at SSRN: https://ssrn.com/abstract=3526177 or http://dx.doi.org/10.2139/ssrn.3526177

Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren. Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks (March 1, 2020). WU International Taxation Research Paper Series No. #2020-01 . Available at SSRN: https://ssrn.com/abstract=3523909 or http://dx.doi.org/10.2139/ssrn.3523909

Julien, Rita. Unexplained Wealth Orders (UWOs) Under the UK's Criminal Finances Act 2017: The Role of Tax Laws and Tax Authorities in Its Successful Implementation (2018). WU International Taxation Research Paper Series No. 2019 - 02 . Available at SSRN: https://ssrn.com/abstract=3465485 or http://dx.doi.org/10.2139/ssrn.3465485

Hartmann, Andre and Mueller, Martin and Kirchler, Erich. Tax Compliance: Research Methods and Decision Processes (October 20, 2019). Tomasz Zaleskiewicz & Jakub Traczyk (eds.): “Psychological Perspectives on Risk and Risk Analysis”. New York: Springer, Forthcoming ; WU International Taxation Research Paper Series No. 2019 - 04 . Available at SSRN: https://ssrn.com/abstract=3472549 or http://dx.doi.org/10.2139/ssrn.3472549

Sausgruber, Rupert and Sonntag, Axel and Tyran, Jean-Robert. Disincentives from Redistribution: Evidence on a Dividend of Democracy (May 31, 2019). WU International Taxation Research Paper Series No. 2019 - 05 . Available at SSRN: https://ssrn.com/abstract=3475358 or http://dx.doi.org/10.2139/ssrn.3475358

Kirchler, Erich. Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness (September 1, 2019). WU International Taxation Research Paper Series No. 2019 - 03 . Available at SSRN: https://ssrn.com/abstract=3457245 or http://dx.doi.org/10.2139/ssrn.3457245

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren. Measuring Tax Complexity Across Countries: A Survey Study on MNCs (October 14, 2019). TRR 266 Accounting for Transparency Working Paper Series No. 5 (2019); WU International Taxation Research Paper Series No. 2019-06. Available at SSRN: https://ssrn.com/abstract=3469663 or http://dx.doi.org/10.2139/ssrn.3469663

Reineke, Rebecca and Weiskirchner-Merten, Katrin. Transfer Pricing and Location Choice of Intangibles Spillover and Tax Avoidance through Profit Shifting (December 1, 2018). WU International Taxation Research Paper Series No. 2019-01. Available at SSRN: https://ssrn.com/abstract=3314732 or http://dx.doi.org/10.2139/ssrn.3314732

Osswald, Benjamin. Corporate Tax Planning and Firms’ Information Environment (December 6, 2018). WU International Taxation Research Paper Series No. 2018-10. Available at SSRN: https://ssrn.com/abstract=3297419 or http://dx.doi.org/10.2139/ssrn.3297419

Osswald, Benjamin and Sureth-Sloane, Caren. Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking? (December 5, 2018). WU International Taxation Research Paper Series No. 2018-09. Available at SSRN: https://ssrn.com/abstract=3297418 or http://dx.doi.org/10.2139/ssrn.3297418

Petutschnig, Matthias and Chroustovsky, Stefanie. Comparability Adjustments A Literature Review (October 1, 2018). WU International Taxation Research Paper Series No. 2018-08. Available at SSRN: https://ssrn.com/abstract=3266107 or http://dx.doi.org/10.2139/ssrn.3266107

Petkova, Kunka and Weichenrieder, Alfons. The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB? (September 7, 2018). WU International Taxation Research Paper Series No. 2018-07. Available at SSRN: https://ssrn.com/abstract=3249512 or http://dx.doi.org/10.2139/ssrn.3249512

Amberger, Harald and Markle, Kevin and Samuel, David M. P.. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency (March 9, 2018). WU International Taxation Research Paper Series No. 2018-06. Available at SSRN: https://ssrn.com/abstract=3138823

Petkova, Kunka and Stasio, Andrzej and Zagler, Martin. On the Relevance of Double Tax Treaties (February 18, 2018). WU International Taxation Research Paper Series No. 2018-05. Available at SSRN: https://ssrn.com/abstract=3126593 or http://dx.doi.org/10.2139/ssrn.3126593

Bornemann, Tobias. Tax Avoidance and Accounting Conservatism (February 1, 2018). WU International Taxation Research Paper Series No. 2018-04. Available at SSRN: https://ssrn.com/abstract=3114054 or http://dx.doi.org/10.2139/ssrn.3114054

Bornemann, Tobias and Laplante, Stacie Kelley and Osswald, Benjamin. The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates (January 1, 2018). WU International Taxation Research Paper Series No. 2018-03. Available at SSRN: https://ssrn.com/abstract=3115977 or http://dx.doi.org/10.2139/ssrn.3115977

Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? (February 1, 2018). WU International Taxation Research Paper Series No. 2018-02. Available at SSRN: https://ssrn.com/abstract=3114071 or http://dx.doi.org/10.2139/ssrn.3114071

Prebble QC, John. General Anti-Avoidance Rules: Enactments from the World (December 14, 2017). Victoria University of Wellington Legal Research Paper No. 170/2017; WU International Taxation Research Paper Series No. 2018-01. Available at SSRN: https://ssrn.com/abstract=3088222

Prebble QC, John and van Oeveren, Hanneke. A Diachronic Index and Glossary to Pure Theory of Law by Hans Kelsen (2017). Victoria University of Wellington Legal Research Paper No. 139/2017; WU International Taxation Research Paper Series No. 2017-15. Available at SSRN: https://ssrn.com/abstract=3054772

Prebble QC, John and Opacic, Nina. A Diachronic Index and Glossary to What Is Justice? Collected Essays by Hans Kelsen (October 17, 2017). Victoria University of Wellington Legal Research Paper No. 140/2017; WU International Taxation Research Paper Series No. 2017-14. Available at SSRN: https://ssrn.com/abstract=3054394

Wagener, Andreas. Evolutionary Tax Competition with Formulary Apportionment (October 1, 2017). WU International Taxation Research Paper Series No. 2017-13. Available at SSRN: https://ssrn.com/abstract=3078969 or http://dx.doi.org/10.2139/ssrn.3078969

Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren. What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries (October 1, 2017). WU International Taxation Research Paper Series No. 2017-12. Available at SSRN: https://ssrn.com/abstract=3046546 or http://dx.doi.org/10.2139/ssrn.3046546

Mehrmann, Annika and Sureth-Sloane, Caren. Tax Loss Offset Restrictions and Biased Perception of Risky Investments (October 2, 2017). WU International Taxation Research Paper Series No. 2017-11. Available at SSRN: https://ssrn.com/abstract=3046543 or http://dx.doi.org/10.2139/ssrn.3046543

Mosquera Valderrama, Irma Johanna and Mazz, Addy and Schoueri, Luis Eduardo and Quiñones, Natalia and Roeleveld, Jennifer and Pistone, Pasquale and Zimmer, Frederik. The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries (August 31, 2017). WU International Taxation Research Paper Series No. 2017-10. Available at SSRN: https://ssrn.com/abstract=3034360

Petutschnig, Matthias and Rünger, Silke. The Effects of a Tax Allowance for Growth and Investment – Empirical Evidence from a Firm-Level Analysis (August 22, 2017). WU International Taxation Research Paper Series No. 2017-09. Available at SSRN: https://ssrn.com/abstract=3024190

Haak, Marcel and Reineke, Rebecca and Weiskirchner-Merten, Katrin and Wielenberg, Stefan. One Set or Two Sets of Books: The Impact of a Strategic Tax Auditor (July 1, 2017). WU International Taxation Research Paper Series No. 2017-08. Available at SSRN: https://ssrn.com/abstract=3012231

Petkova, Kunka and Weichenrieder, Alfons J. Price and Quantity Effects of the German Real Estate Transfer Tax (June 15, 2017). WU International Taxation Research Paper Series No. 2017-07. Available at SSRN: https://ssrn.com/abstract=2988888

Petutschnig, Matthias. Regulatory Compensation Limits and Business Performance – Evidence from the National Football League (May 2017). WU International Taxation Research Paper Series No. 2017-06. Available at SSRN: https://ssrn.com/abstract=2972655

Mendoza, Juan P. and Wielhouwer, J. and Kirchler, Erich. The Backfiring Effect of Auditing on Tax Compliance (April 18, 2017). WU International Taxation Research Paper Series No. 2017-05. Available at SSRN: https://ssrn.com/abstract=2954670

Amberger, Harald. Tax Uncertainty and Dividend Payouts (March 27, 2017). WU International Taxation Research Paper Series No. 2017-04. Available at SSRN: https://ssrn.com/abstract=2945877

Kuzniacki, Blazej and Turina, Alessandro and Dubut, Thomas and Mazz, Addy and Quiñones, Natalia and Schoueri, Luis Eduardo and West, Craig and Pistone, Pasquale and Zimmer, Frederik. Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries (February 27, 2017). WU International Taxation Research Paper Series No. 2017-03. Available at SSRN: https://ssrn.com/abstract=2941617

Amberger, Harald and Kohlhase, Saskia. International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals (March 8, 2017). WU International Taxation Research Paper Series No. 2017-02. Available at SSRN: https://ssrn.com/abstract=2929347

Balabushko, Oleksii and Beer, Sebastian and Loeprick, Jan and Vallada, Felipe Pinto. The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine (February 22, 2017). WU International Taxation Research Paper Series No. 2017-01. Available at SSRN: https://ssrn.com/abstract=2922156 or http://dx.doi.org/10.2139/ssrn.2922156

Schwab, Thomas and Todtenhaupt, Maximilian. Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms (October 31, 2016). WU International Taxation Research Paper Series No. 2016-07. Available at SSRN: https://ssrn.com/abstract=2864304 or http://dx.doi.org/10.2139/ssrn.2864304

Kohlhase, Saskia and Pierk, Jochen. Why do U.S. Foreign Subsidiaries Pay too much Tax? - The Effect of a Worldwide Tax System on Tax Avoidance of Foreign Subsidiaries (May 18, 2017). WU International Taxation Research Paper Series No. 2016-6. Available at SSRN: https://ssrn.com/abstract=2815112 or http://dx.doi.org/10.2139/ssrn.2815112

Niemann, Rainer and Sureth-Sloane, Caren. Does Capital Tax Uncertainty Delay Irreversible Risky Investment? (August 18, 2016). WU International Taxation Research Paper Series No. 2016-05. Available at SSRN: http://ssrn.com/abstract=2826022 or http://dx.doi.org/10.2139/ssrn.2826022

Kasper, Matthias. How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries (August 18, 2016). WU International Taxation Research Paper Series No. 2016-04. Available at SSRN: http://ssrn.com/abstract=2825994 or http://dx.doi.org/10.2139/ssrn.2825994

Kohlhase, Saskia. Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity (June 13, 2016). WU International Taxation Research Paper Series No. 2016-03. Available at SSRN: http://ssrn.com/abstract=2794992

Pierk, Jochen. Are Private Firms Really More Tax Aggressive than Public Firms? (April 4, 2016). WU International Taxation Research Paper Series No. 2016-02. Available at SSRN: http://ssrn.com/abstract=2758756 or http://dx.doi.org/10.2139/ssrn.2758756

Harald Amberger, Eva Eberhartinger, Matthias Kasper. Tax Rate Biases in Tax Planning Decisions: Experimental Evidence (2016) WU International Taxation Research Paper Series No. 2016-01. Available at SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2727680

Regina Ortmann, Erich Pummerer. Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions (2015). WU International Taxation Research Paper Series No. 2015-28. Available at SSRN: http://ssrn.com/abstract=2688090 or http://dx.doi.org/10.2139/ssrn.2688090

Eva Eberhartinger, Matthias Petutschnig. Practicing Experts’ Views on BEPS: A Critical Analysis (2015) WU International Taxation Research Paper Series No. 2015-27. Available at SSRN: http://ssrn.com/abstract=2683552

Katharina Gangl, Erich Kirchler, Christian Lorenz, Benno Torgler. Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan (2015) WU International Taxation Research Paper Series No. 2015-26. Available at SSRN: http://ssrn.com/abstract=2683548

Julia Braun, Martin Zagler. Tax Information Exchange with Developing Countries and Tax Havens (September 2015) WU International Taxation Research Paper Series No. 2015-25. Available at SSRN: http://ssrn.com/abstract=2683551

Rainer Niemann, Caren Sureth-Sloane. Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility (2015) WU International Taxation Research Paper Series No. 2015-24. Available at SSRN: http://ssrn.com/abstract=2685104

Alfons J. Weichenrieder, Fangying Xu. Are Tax Havens Good? Implications of the Crackdown on Secrecy (July 2015)WU International Taxation Research Paper Series No. 2015-22. Available at SSRN: http://ssrn.com/abstract=2661454

John Prebble. Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law (August 2015). WU International Taxation Research Paper Series No. 2015-23. Available at SSRN: http://ssrn.com/abstract=2645423

Eberhartinger, Eva and Formosa, Carmel Said. Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance (2015). WU International Taxation Research Paper Series No. 2015 - 20. Available at SSRN: http://ssrn.com/abstract=2613880

Beer, Sebastian. Productive and Unproductive Reactions of MNEs to International Tax Differentials (May 2015). WU International Taxation Research Paper Series No. 2015 - 19. Available at SSRN: http://ssrn.com/abstract=2610616

Beer, Sebastian and Loeprick, Jan. Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Profit Shifting (May 2015). WU International Taxation Research Paper Series No. 2015 - 18. Available at SSRN: http://ssrn.com/abstract=2610558

Formosa, Carmel Said. The Impact of Financial Transaction Tax on Companies - A Discussion (2015). WU International Taxation Research Paper Series No. 2015 - 17. Available at SSRN: http://ssrn.com/abstract=2610590

Lee, Soojin. News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting (2015). WU International Taxation Research Paper Series No. 2015-16. Available at SSRN: http://ssrn.com/abstract=2603344

Hongler, Peter and Pistone, Pasquale. Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (January 20, 2015). WU International Taxation Research Paper Series No. 2015 - 15. Available at SSRN: http://ssrn.com/abstract=2591829

Brauner, Yariv and Baez Moreno, Andres. Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy (February 2, 2015). WU International Taxation Research Paper Series No. 2015 - 14. Available at SSRN: http://ssrn.com/abstract=2591830

Loeprick, Jan. Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates (March 1, 2015). WU International Taxation Research Paper Series No. 2015 - 13. Available at SSRN: http://ssrn.com/abstract=2589067

Sanz Gomez, Rafael. The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective (2015). WU International Taxation Research Paper Series No. 2015 - 12 . Available at SSRN: http://ssrn.com/abstract=2589065

Braun, Julia and Weichenrieder, Alfons J.. Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens? (2015). WU International Taxation Research Paper Series No. 2015 - 11. Available at SSRN: http://ssrn.com/abstract=2569624

Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups (2015). WU International Taxation Research Paper Series No. 2015 - 10. Available at SSRN: http://ssrn.com/abstract=2521386

Alberternst, Stephan and Sureth, Caren. The Effect of Taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier (2015). WU International Taxation Research Paper Series No. 2015 - 09. Available at SSRN: http://ssrn.com/abstract=2563572

Petutschnig, Matthias. Future Orientation and Taxes: Evidence from Big Data (2015). WU International Taxation Research Paper Series No. 2015 - 08. Available at SSRN: http://ssrn.com/abstract=2563548

Suzuki, Yuya. Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case (2015). WU International Taxation Research Paper Series No. 2015 - 07. Available at SSRN: http://ssrn.com/abstract=2563534

Hegemann, Annika, Kunoth, Angela, Rupp, Kristina, Sureth-Sloane, Caren. Hold or sell? How capital gains taxation affects holding decisions (2015). WU International Taxation Research Paper Series No. 2015 - 06. Available at SSRN: http://ssrn.com/abstract=2563524

Pirlot, Alice. Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax Law. WU International Taxation Research Paper Series No. 2015-05. Available at SSRN: http://ssrn.com/abstract=2560890

Soares, Claudia Dias. Discussing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coordinating Taxation, Emission Trading and State Aid. WU International Taxation Research Paper Series No. 2015-04. Available at SSRN: http://ssrn.com/abstract=2560848

Pitrone, Federica. Would Environmental Taxes by Any Other Name Smell Sweet?. WU International Taxation Research Paper Series No. 2015-03. Available at SSRN: http://ssrn.com/abstract=2560789

Gil Garcia, Elizabeth. Mismatches in the Concept of Environmental Taxes. WU International Taxation Research Paper Series No. 2015-02. Available at SSRN: http://ssrn.com/abstract=2560767

Barreiro Carril, María Cruz. Spanish Tax Credit for Investments in Environmental Protection: An Example of a Tax Incentive Compatible with EU Rules on State Aid. WU International Taxation Research Paper Series No. 2015-01. Available at SSRN: http://ssrn.com/abstract=2560431

Weichenrieder, Alfons J. and Hebous, Shafik. What Do We Know About the Tax Planning of German‐Based Multinational Firms? (Oktober 2014). WU International Taxation Research Paper Series No. 2014 - 15. Available at SSRN: http://ssrn.com/abstract=2521387 or http://dx.doi.org/10.2139/ssrn.2521387

Braun, Julia and Fuentes, Daniel. A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries (August 31, 2014). WU International Taxation Research Paper Series No. 2014 - 13. Available at SSRN: http://ssrn.com/abstract=2516308 or http://dx.doi.org/10.2139/ssrn.2516308

Beer, Sebastian and Kasper, Matthias. Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System (2014). WU International Taxation Research Paper Series No. 2014 - 12. Available at SSRN: http://ssrn.com/abstract=2500829

Saurabh Jain, John Prebble and Kristina Bunting. Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties (2013). 11 eJournal of Tax Research 386; WU International Taxation Research Paper Series No. 2014 - 11. Available at SSRN: http://ssrn.com/abstract=2476243

Bruhn, Miriam and Loeprick, Jan. Small Business Tax Policy, Informality, and Tax Evasion - Evidence from Georgia (2014). WU International Taxation Research Paper Series No. 2014 - 10. Available at SSRN: http://ssrn.com/abstract=2500783

Lang, Michael. BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties (May 19, 2014). WU International Taxation Research Paper Series No. 2014 - 09; Tax Notes International, Vol. 74, No. 7, 2014. Available at SSRN: http://ssrn.com/abstract=2500827

Ortmann, Regina and Sureth, Caren. Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups? (2014). WU International Taxation Research Paper Series No. 2014 - 08. Available at SSRN: http://ssrn.com/abstract=2442820

Eberhartinger, Eva and Lee, Soojin. The Relevance of Tax Information in Other Comprehensive Income (2014). WU International Taxation Research Paper Series No. 2014 - 07. Available at SSRN: http://ssrn.com/abstract=2442817

Diller, Markus and Kortebusch, Pia and Schneider, Georg Thomas and Sureth, Caren. Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. WU International Taxation Research Paper Series No. 2014 - 06. Available at SSRN: http://ssrn.com/abstract=2442749

Fahr, Rene and Janssen, Elmar and Sureth, Caren. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment (2014). WU International Taxation Research Paper Series No. 2014 - 05. Available at SSRN: http://ssrn.com/abstract=2442721

Frecknall‐Hughes, Jane: Research Methods in Taxation History (2014). WU International Taxation Research Paper Series No. 2014 - 04. Available at SSRN: http://ssrn.com/abstract=2398436

Lang, Michael and Owens, Jeffrey P.: The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base (2014). WU International Taxation Research Paper Series No. 2014 - 03. Available at SSRN: http://ssrn.com/abstract=2398438

Ruf, Martin and Weichenrieder, Alfons J.: CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision (November 20, 2013). WU International Taxation Research Paper Series No. 2014 - 02. Available at SSRN: http://ssrn.com/abstract=2398309

Eberhartinger, Eva and Petutschnig, Matthias: CCCTB - The Employment Factor Game (2014). WU International Taxation Research Paper Series No. 2014 - 01. Available at SSRN: http://ssrn.com/abstract=2397283

Sausgruber, Rupert and Tyran, Jean-Robert: Discriminatory Taxes are Unpopular - Even When They are Efficient and Distributionally Fair (November 2013). WU International Taxation Research Paper Series No. 2013 - 08. Available at SSRN: http://ssrn.com/abstract=2362382

Kasper, Matthias and Kogler, Christoph and Kirchler, Erich: Tax Policy and the News: An Empirical Analysis of Taxpayers' Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance (November 2013). WU International Taxation Research Paper Series No. 2013 - 07. Available at SSRN: http://ssrn.com/abstract=2357976

Lang, Michael: Limitation of Temporal Effects of CJEU Judgments - Mission Impossible for Governments of EU Member States (November 2013). WU International Taxation Research Paper Series No. 2013 - 06. Available at SSRN: http://ssrn.com/abstract=2357946

Kogler, Christoph, Muehlbacher, Stephan and Kirchler, Erich: Trust, Power, and Tax Compliance: Testing the 'Slippery Slope Framework' Among Self-Employed Taxpayers (July 17, 2013). WU International Taxation Research Paper Series No. 2013 - 05. Available at SSRN: http://ssrn.com/abstract=2294886

Muehlbacher, Stephan and Kirchler, Erich: Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due (July 17, 2013). WU International Taxation Research Paper Series No. 2013 - 04. Available at SSRN: http://ssrn.com/abstract=2293848

Beer, Sebastian and Loeprick, Jan: Profit Shifting: Drivers and Potential Countermeasures (May 29, 2013). WU International Taxation Research Paper Series No. 2013 - 03. Available at SSRN: http://ssrn.com/abstract=2271539 or http://dx.doi.org/10.2139/ssrn.2271539

Gangl, Katharina, Muehlbacher, Stephan, De Groot, Manon, Goslinga, Sjoerd, Hofmann, Eva B., Kogler, Christoph, Antonides, Gerrit and Kirchler, Erich: 'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance (May 29, 2013). WU International Taxation Research Paper Series No. 2013 - 02. Available at SSRN: http://ssrn.com/abstract=2271574 or http://dx.doi.org/10.2139/ssrn.2271574

Hofmann, Eva B., Gangl, Katharina, Kirchler, Erich and Stark, Jennife: Enhancing Tax Compliance Through Coercive and Legitimate Power of Authorities (March 19, 2013). WU International Taxation Research Paper Series No. 2013 - 01. Available at SSRN: http://ssrn.com/abstract=2235594 or http://dx.doi.org/10.2139/ssrn.2235594

Braun, Julia: The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules? (October 25, 2012). WU International Taxation Research Paper Series No. 2012-10. Available at SSRN: http://ssrn.com/abstract=2171782 or http://dx.doi.org/10.2139/ssrn.2171782

Lang, Michael: The Principle of Territoriality and its Implementation In the Proposal for a Council Directive On A Common Consolidated Corporate Tax Base (CCCTB). WU International Taxation Research Paper Series No. 2012-09. Available at SSRN: http://ssrn.com/abstract=2174982 or http://dx.doi.org/10.2139/ssrn.2174982

Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe and Zagler, Martin: Tax Treaties and the Allocation of Taxing Rights With Developing Countries (April 14, 2011). WU International Taxation Research Paper Series No. 2012-08. Available at SSRN: http://ssrn.com/abstract=2174976 or http://dx.doi.org/10.2139/ssrn.2174976

Zagler, Martin and Zanzottera, Cristiana: Corporate Income Taxation Uncertainty and Foreign Direct Investment. WU International Taxation Research Paper Series No. 2012-07. Available at SSRN: http://ssrn.com/abstract=2174928

Gangl, Katharina, Hofmann, Eva B. and Kirchler, Erich: Tax Authorities' Interaction with Taxpayers: Compliance by Power and Trust (March 16, 2012). WU International Taxation Research Paper Series No. 2012-06. Available at SSRN: http://ssrn.com/abstract=2174917 or http://dx.doi.org/10.2139/ssrn.2174917

Eberhartinger, Eva, Fellner, Gerlinde: Why Don't they Minimize their Tax? An Experimental Approach to Cross Border Hybrid Finance (2012). WU International Taxation Research Paper Series No. 2012-05. Available at SSRN: http://ssrn.com/abstract=2177994

Petutschnig, Matthias: Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities (2012). WU International Taxation Research Paper Series No. 2012-04. Available at SSRN: http://ssrn.com/abstract=2178004 or http://dx.doi.org/10.2139/ssrn.2178004

Göritzer, Andreas Florian: Thin Capitalization Rule vs Interest Barrier (December 1, 2010). WU International Taxation Research Paper Series No. 2012-03. Available at SSRN:http://ssrn.com/abstract=2174905 or http://dx.doi.org/10.2139/ssrn.2174905

Pummerer, Erich and Steller, Marcel: Taxes, Limited Liability and Leverage (October 26, 2012). WU International Taxation Research Paper Series No. 2012-02. Available at SSRN:http://ssrn.com/abstract=2167386

Eberhartinger, Eva, Pummerer, Erich and Göritzer, Andreas Florian: Cross-Border Intra-Group Hybrid Finance and International Taxation (July 6, 2010). WU International Taxation Research Paper Series No. 2012-01. Available at SSRN: http://ssrn.com/abstract=2171635 orhttp://dx.doi.org/10.2139/ssrn.2171635