Internationale Besteuerung

Publikationen

Publikationen pro Jahr 1900 2007 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

• 673 Originalbeitrag in Fachzeitschrift
• 557 Beitrag in Sammelwerk
• 265 Sammelband (Herausgeberschaft)
• 110 Beitrag in Gesetzeskommentar
• 289 Mehr
  • 60 Buch (Monographie)
  • 55 Working Paper/Preprint
  • 55 WU Working Paper
  • 26 Lehrbuch
  • 17 Entscheidungsbesprechung in Fachzeitschrift
  • 16 Forschungsbericht/Gutachten
  • 13 Populärwissenschaftlicher Artikel
  • 12 Beitrag in Konferenzband
  • 11 Sonstige wissenschaftliche Veröffentlichung
  • 8 Konferenzposter
  • 5 Sonstiger Beitrag in Fachzeitschrift
  • 5 Skriptum, Beitrag zu Skriptum, Lehrunterlagen
  • 4 Dissertation
  • 1 Praxishandbuch/Manual
  • 1 Habilitation

Publikationen pro Jahr

Publikationen pro Jahr

Suchergebnisse

• 2023

  Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

  Shehaj, P. & Zagler, M., 2023, Institute of Development Studies, S. 1-50, 50 S.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The Impact of the Global Minimum Tax under Pillar Two on Common Tax Incentives Adopted in Asia-Pacific: WU GTPC Working Paper

  Owens, J., Ferreira Liotti, B. & Lazarov, I., 2023.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2022

  Verfassungsrechtliche Überlegungen zur Besteuerung von Übergewinnen im Energiesektor

  Bräumann, P., Kofler, G. & Tumpel, M., Dez. 2022, Wien: AK Wien, 35 S. (Materialien zu Wirtschaft und Gesellschaft : Working Paper-Reihe der AK Wien; Nr. 239).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

  Open Access
• 2020

  Bilateral Tax Competition and Regional Spillovers in Tax Treaty Formation

  Petkova, K., Stasio, A. & Zagler, M., 2020, JRC Working Papers on Taxation and Structural Reforms.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2019

  Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

  Amberger, H., Markle, K. & Samuel, D., 2019, WU Vienna University of Economics and Business.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

  Open Access

  Datei
  358 Downloads (Pure)
• 2017

  Entitlements and Loyalty in Groups: An Experimental Study

  Sausgruber, R. & Paetzel, F., 2017.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The True Art of the Tax Deal: Evidence on Aid Flows and Bilateral Double Tax Agreements

  Braun, J. & Zagler, M., 2017, (ZEW Discussion Paper, Band 17-011).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2016

  Accounting Quality in Private Firms during the Transition towards International Standards

  Valentincic, A., Novak, A. & Kosi, U., 2016.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2015

  Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?

  Ortmann, R. & Sureth-Sloane, C., 2015, (WU International Taxation Research Paper Series; Nr. 8, Band 2014). (arqus Discussion Papers in Quantitative Tax Research; Nr. 165). (SSRN Working Papers; Nr. 2442820).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Hold or Sell? How Capital Gains Taxation Affects Holding Decisions

  Hegemann, A., Kunoth, A., Rupp, K. & Sureth-Sloane, C., 2015, (WU International Taxation Research Paper Series; Nr. 6, Band 2015). (arqus Discussion Papers in Quantitative Tax Research; Nr. 183). (SSRN Working Papers; Nr. 2563524).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Investment Effects of Wealth Ta- xes under Uncertainty and Irreversibility

  Niemann, R. & Sureth-Sloane, C., 2015, (WU International Taxation Research Paper Series; Nr. 24, Band 2015). (arqus Discussion Papers in Quantitative Tax Research; Nr. 192). (SSRN Working Papers; Nr. 2685104).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier

  Alberternst, S. & Sureth-Sloane, C., 2015, (WU International Taxation Research Paper Series; Nr. 9, Band 2015). (arqus Discussion Papers in Quantitative Tax Research; Nr. 182). (SSRN Working Papers; Nr. 2563572).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse

  Hoppe, T., Maiterth, R. & Sureth-Sloane, C., 2015, (arqus Discussion Papers in Quantitative Tax Research; Nr. 181). (SSRN Working Papers; Nr. 2548398).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2014

  Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

  Diller, M., Kortebusch, P., Schneider, G. & Sureth-Sloane, C., 2014, (WU International Taxation Research Paper Series; Nr. 6, Band 2014). (SSRN Working Papers; Nr. 2442749). (arqus Discussion Papers in Quantitative Tax Research; Nr. 187). (TAF Working Paper Series; Nr. 11).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers and tax authorities view on investment behavior

  Diller, M., Kortebusch, P., Schneider, G. & Sureth-Sloane, C., 2014, (arqus Discussion Papers in Quantitative Tax Research; Nr. 167). (TAF Working Paper Series; Nr. 2).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The Relevance of Tax Information in Other Comprehensive Income

  Eberhartinger, E. & Lee, S., 2014, (WU International Taxation Research Paper Series, Band 2014).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2013

  The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation

  Meißner, F., Schneider, G. & Sureth-Sloane, C., 2013, (arqus Discussion Papers in Quantitative Tax Research; Nr. 141). (SSRN Working Papers; Nr. 2219190).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2012

  Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases

  Mehrmann, A., Schneider, G. & Sureth-Sloane, C., 2012, (arqus Discussion Papers in Quantitative Tax Research; Nr. 134). (SSRN Working Papers; Nr. 2111475).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2011

  Foreign direct investment and corporate income taxation under legal uncertainty

  Zagler, M., 2011, (European Tax Policy Forum Working Paper).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Tax treaties and the Allocation of Taxing Rights with Developing Countries: CORE-DP 2011/42

  Paolini, D., Pistone, P., Pulina, G. & Zagler, M., 1 Okt. 2011.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2010

  Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren

  Müller, J. & Sureth-Sloane, C., 2010, (arqus Discussion Papers in Quantitative Tax Research; Nr. 108). (SSRN Working Papers; Nr. 2154126).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest

  Schneider, G. & Sureth-Sloane, C., 2010, (arqus Discussion Papers in Quantitative Tax Research; Nr. 97). (SSRN Working Papers; Nr. 2128272).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen

  Klotzkowski, T., Maßbaum, A. & Sureth-Sloane, C., 2010, (arqus Discussion Papers in Quantitative Tax Research; Nr. 100). (SSRN Working Papers; Nr. 2135728).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2009

  Does lowering dividend tax rates increase dividends repatriated? Evidence of intra-firm dividend repatriation policies by German Multinational Enterprises

  Leibrecht, M., Bellak, C. & Wild, M., 1 Sept. 2009, (Deutsche Bundesbank Diskussionspapier; Nr. 19, Band 2009).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Does the impact of employment protection legislation on FDI differ by the low-skill intensity of sectors? An empirical investigation

  Leibrecht, M. & Bellak, C., 1 Okt. 2009, 36 S. (GEP Research Papers, Band 21/2009).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility

  Niemann, R. & Sureth-Sloane, C., 2009, (arqus Discussion Papers in Quantitative Tax Research; Nr. 77). (SSRN Working Papers; Nr. 2128098).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften

  Sureth-Sloane, C. & Vollert, P., 2009, (arqus Discussion Papers in Quantitative Tax Research; Nr. 91). (SSRN Working Papers; Nr. 2133367).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2008

  EU enlargement and consequences for FDI assisted industrial development

  Bellak, C. & Narula, R., 1 Feb. 2008, (UNU-MERIT Working Paper Series, Band 2008-067).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Income-related Minimum Taxation Concepts and their Impact on Corporate Investment Decisions

  Dahle, C. & Sureth-Sloane, C., 2008, (arqus Discussion Papers in Quantitative Tax Research; Nr. 55). (SSRN Working Papers; Nr. 2128096).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Internationalisierung, Unternehmensgröße und Konzernsteuerquote

  Bischoff, D., Halberstadt, A. & Sureth-Sloane, C., 2008, (arqus Discussion Papers in Quantitative Tax Research; Nr. 56). (SSRN Working Papers; Nr. 2219972).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Policies to attract Foreign Direct Investment: An industry-level analysis

  Leibrecht, M., Bellak, C. & Stehrer, R., 1 Feb. 2008, (FIW-Research Reports, Band 2008-06).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Proposals for a European Corporate Taxation and their Influence on Multinationals Tax Planning

  Sureth-Sloane, C. & Üffing, M., 2008, (arqus Discussion Papers in Quantitative Tax Research; Nr. 54). (SSRN Working Papers; Nr. 2128094).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?

  Niemann, R. & Sureth-Sloane, C., 2008, (arqus Discussion Papers in Quantitative Tax Research; Nr. 51). (SSRN Working Papers; Nr. 1253903).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• The Impact of Thin Capitalization Rules on Shareholder Financing

  Maßbaum, A. & Sureth-Sloane, C., 2008, (arqus Discussion Papers in Quantitative Tax Research; Nr. 39). (SSRN Working Papers; Nr. 1134756).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2007

  Empirical Evidence on Growth and Volatility

  Zagler, M., 1 Aug. 2007, (EUI Working Papers RSC ; Nr. 22, Band 2007).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

  Open Access

• Group Simulation and Income Tax Statistics - How Big is the Error?

  Müller, H. & Sureth-Sloane, C., 2007, (arqus Discussion Papers in Quantitative Tax Research; Nr. 24). (SSRN Working Papers; Nr. 960650).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Infrastructure endowment and corporate income taxes as determinants of Foreign Direct Investment in Central- and Eastern European Countries

  Leibrecht, M., Bellak, C. & Damijan, J. P., 1 Nov. 2007, (LICOS Discussion Paper Series, Discussion Paper; Nr. 193, Band 2007).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Motive und Konsequenzen einer Familiennachfolge: theoretische Überlegungen und empirische Ergebnisse für Österreich, SFB-ITC Diskussionspapier Nr. 28

  Diwisch, S. D. & Weiss, C., 1 Sept. 2007.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Productive Public Expenditure in a New Economic Geography Model

  Commendatore, P., Kubin, I. & Petraglia, C., 2007, (MPRA Paper; Nr. 5824). (Economic Growth: Insitutional and Social Dynamics Working Papers Series; Nr. 016).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

  Open Access

• Source Versus Residence: A comparison from a New Economic Geography perspective. Discussion Papers SFB International Tax Coordination Nr. 25, September 2007

  Kubin, I. & Commendatore, P., 1 Feb. 2007.

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Taxation of Risky Investment and Paradoxical Investor Behavior

  Gries, T., Prior, U. & Sureth-Sloane, C., 2007, (arqus Discussion Papers in Quantitative Tax Research; Nr. 26). (SSRN Working Papers; Nr. 1036701).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2006

  Steuerliche und finanzwirtschaftliche Aspekte bei der Gestaltung von Genussrechten und stillen Beteiligungen als Mitarbeiterkapitalbeteiligungen

  Sureth-Sloane, C. & Halberstadt, A., 2006, (arqus Discussion Papers in Quantitative Tax Research; Nr. 18). (SSRN Working Papers; Nr. 910464).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung

  Maiterth, R. & Sureth-Sloane, C., 2006, (arqus Discussion Papers in Quantitative Tax Research; Nr. 15). (SSRN Working Papers; Nr. 905817).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2005

  A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs

  Bellak, C., Leibrecht, M. & Römisch, R., 1 Sept. 2005, (HWWA Discussion Paper; Nr. 336).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Capital Gains Taxation under Different Tax Regimes

  Sureth-Sloane, C. & Langeleh, D., 2005, (arqus Discussion Papers in Quantitative Tax Research; Nr. 6). (SSRN Working Papers; Nr. 813646).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Do low corporate income tax rates attract FDI? - Evidence from Eight Central- and East European Countries

  Bellak, C. & Leibrecht, M., 1 Okt. 2005, (GEP Discussion Paper, Band 2005/43).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern

  Sureth-Sloane, C. & Voß, A., 2005, (arqus Discussion Papers in Quantitative Tax Research; Nr. 2). (SSRN Working Papers; Nr. 905760).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• Wealth Tax as Alternative Minimum Tax? - The Impact of a Wealth Tax on Business Structure and Strategy

  Sureth-Sloane, C. & Maiterth, R., 2005, (arqus Discussion Papers in Quantitative Tax Research; Nr. 3). (SSRN Working Papers; Nr. 7002977).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2003

  Die Wirkungen gesetzlicher und theoretischer Übergangsregelungen bei Steuerreformen - eine ökonomische Analyse steuerinduzierter Verzerrungen am Beispiel der Reform der Besteuerung von Beteiligungserträgen

  Sureth-Sloane, C., 2003, (University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper, Band 505).

  Publikation: Working/Discussion Paper › Working Paper/Preprint

• 2002

  Die Besteuerung von Beteiligungsveräußerungen - eine ökonomische Analyse der Interdependenzen von laufender und einmaliger Besteuerung

  Sureth-Sloane, C., 2002, (University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper, Band 487).

  Publikation: Working/Discussion Paper › Working Paper/Preprint