Harald Amberger, Ph.D.
Harald Amberger is a Teaching and Research Associate Post Doc at the Tax Management of the Institute for Accounting and Auditing. He holds a PhD in International Business Taxation from the WU Vienna University of Economics and Business where he graduated sub auspiciis praesidentis rei publicae in February 2018. Prior to joining the Tax Management group as a Post Doc, Harald held a post-doc position at the University of Graz. Harald is a guest researcher at the Deutsche Bundesbank and he did a research stay at the University of Iowa. His research interest include real-economic effects of international taxation. He examines whether and the extent to which taxes affect core decisions of firms, such as organizational form choice, investment, and payout. In a recent project, he examines whether repatriation taxes have an effect on the investment efficiency of foreign subsidiaries. This study provides insights into the expected effects of the most recent U.S. tax reform on investment of foreign subsidiaries.
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