Finance, Accounting and Statistics

Publications

Research output per year 1900 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2024

• 2908 Journal article
• 645 Chapter in edited volume
• 480 WU Working Paper
• 370 Working Paper/Preprint
• 1685 More
  • 289 Contribution to legal commentary
  • 190 Book (monograph)
  • 176 Contribution to conference proceedings
  • 160 Lecture notes/Article in lecture notes/Teaching resources
  • 129 Edited book (editorship)
  • 124 Popular science article
  • 96 Entry in encyclopedia
  • 79 Conference poster
  • 76 Doctoral thesis
  • 75 Research report, expert opinion
  • 72 Other scientific publications
  • 53 Other contribution to journal
  • 51 Textbook
  • 38 Diploma thesis
  • 31 Master's thesis
  • 15 Software
  • 10 Habilitation
  • 7 Business case
  • 5 Conference paper
  • 4 Case note
  • 3 Practice handbook, manual
  • 2 Digital/visual products

Research output per year

Research output per year

Search results

• 2023

  Advance Tax Payment and Tax Volatility

  Siahaan, F., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-08).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• Corporate Tax System Complexity and Investment

  Amberger, H., Gallemore, J. & Wilde, J., 2023, (WU International Taxation Research Paper Series; No. 2023-11).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• Mutual Agreement Procedure and Foreign Direct Investments: Evidence from Firm-level Data

  Petutschnig, M. & Zhang, X., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-06).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• News on Tax-related Litigations and Consumer Purchases

  Zhang, X., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-05).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• Tax Arbitration and Foreign Direct Investments: A comparison between developed and developing countries

  Zhang, X., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-07).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

• Turnover-Based Corporate Income Taxation and Corporate Risk-Taking

  Amberger, H., Siahaan, F. & Sureth-Sloane, C., 2 Oct 2023, (WU International Taxation Research Paper Series; No. 2023-09).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
• 2022

  A Generalized Transformed Density Rejection Algorithm

  Hörmann, W. & Leydold, J., 1 May 2022, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 135).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  113 Downloads (Pure)

• Is Risk Profiling in Tax Audit Case Selection Rewarded? An Analysis of Corporate Tax Avoidance

  Eberhartinger, E., Safaei, R., Sureth-Sloane, C. & Wu, Y., 1 Dec 2022, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2021-07).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  12 Downloads (Pure)

• Random Sampling from the Watson Distribution

  Sablica, L., Hornik, K. & Leydold, J., 2022, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 134).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  384 Downloads (Pure)
• 2021

  Do Corporate Taxes Affect Executive Compensation?

  Bornemann, T., Jacob, M. & Sailer, M., 23 Feb 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2020-09).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  283 Downloads (Pure)

• How Does Trust Affect Concessionary Behavior in Tax Bargaining?

  Eberhartinger, E., Speitmann, R., Sureth-Sloane, C. & Wu, Y., 1 Aug 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2020-15).

  Publication: Working/Discussion Paper › WU Working Paper
  60 Downloads (Pure)

• Market reactions of multinationals to the OECD BEPS Action Plan

  Petutschnig, M. & Resenig, K., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2021-04).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  160 Downloads (Pure)

• Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors

  Zieser, M., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2021-01).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  99 Downloads (Pure)

• Reputational Risk and Corporate Tax Planning

  Speitmann, R., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2021-11).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  146 Downloads (Pure)

• Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits

  Brezina, P., Eberhartinger, E. & Zieser, M., 2021, Vienna: WU Wirtschaftsuniversität Wien, (WU International Taxation Research Paper Series; No. 2021-02).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  3 Downloads (Pure)

• The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

  Eberhartinger, E. & Zieser, M., 2021, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2020-07).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  112 Downloads (Pure)
• 2020

  Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

  Eberhartinger, E., Speitmann, R. & Sureth-Sloane, C., 2020, (WU International Taxation Research Paper Series; No. 2020-01).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  173 Downloads (Pure)

• Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

  Osswald, B. & Sureth-Sloane, C., 17 Jun 2020, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-09).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  88 Downloads (Pure)

• Monitoring and Tax Planning – Evidence from State-Owned Enterprises

  Eberhartinger, E. & Samuel, D., 2020, (WU International Taxation Research Paper Series; No. 2020-08).

  Publication: Working/Discussion Paper › WU Working Paper
  22 Downloads (Pure)

• STOPS: Structure Optimized Proximity Scaling

  Rusch, T., Mair, P. & Hornik, K., Jun 2020, Vienna, (Discussion Paper Series / Center for Empirical Research Methods; No. 2020/1).

  Publication: Working/Discussion Paper › WU Working Paper

  File
  49 Downloads (Pure)

• The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

  Bornemann, T. & Oßwald, B., 1 Aug 2020, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-03).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  19 Downloads (Pure)
• 2019

  International Taxation and the Organizational Form of Foreign Direct Investment

  Amberger, H. & Kohlhase, S., 2019, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2017-02).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  5 Downloads (Pure)

• Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

  Amberger, H., Eberhartinger, E. & Kasper, M., 2019, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2016-01).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  245 Downloads (Pure)
• 2018

  Comparability Adjustments. A Literature Review

  Chroustovsky, S. & Petutschnig, M., 2018, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-08).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  69 Downloads (Pure)

• Do Transfer Pricing Rules distort R&D Investment Decisions?

  Bornemann, T., 2018, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-02).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  40 Downloads (Pure)

• Tax Avoidance and Accounting Conservatism

  Bornemann, T., 2 Jan 2018, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-04).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  126 Downloads (Pure)

• The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?

  Petkova, K. & Weichenrieder, A., 7 Sept 2018, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2018-07).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  75 Downloads (Pure)

• Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting

  Reineke, R. & Weiskirchner-Merten, K., 1 Dec 2018, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2019-01).

  Publication: Working/Discussion Paper › WU Working Paper
• 2017

  Measuring the Stability of Results from Supervised Statistical Learning

  Philipp, M., Rusch, T., Hornik, K. & Strobl, C., 2017, (Research Report Series / Department of Statistics and Mathematics; No. 131).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  127 Downloads (Pure)

• Multivariate Ordinal Regression Models: An Analysis of Corporate Credit Ratings

  Hirk, R., Hornik, K. & Vana Gür, L., 2017, (Research Report Series / Department of Statistics and Mathematics; No. 132).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  48 Downloads (Pure)

• ROI: The R Optimization Infrastructure Package

  Theußl, S., Schwendinger, F. & Hornik, K., 2017, (Research Report Series / Department of Statistics and Mathematics; No. 133).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  238 Downloads (Pure)

• Should I Stay or Should I Go? Bayesian Inference in the Threshold Time Varying Parameter (TTVP) Model

  Huber, F., Kastner, G. & Feldkircher, M., 2017, (Research Report Series / Department of Statistics and Mathematics; No. 130).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  52 Downloads (Pure)

• Spotlight on the beneficiaries of EU regional funds: A new firm-level dataset

  Bachtrögler-Unger, J., Hammer, C., Reuter, W. H. & Schwendinger, F., 2017, (Department of Economics Working Paper Series; No. 246).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  103 Downloads (Pure)
• 2016

  Aspekte der Berechnung von Samplegrößen

  Theil, M., 2016, (Arbeitspapiere zur Europäischen Regionalforschung / REFO - Institut für Regionale Forschung in Europa; No. 7).

  Publication: Working/Discussion Paper › WU Working Paper

• Cognitive Hierarchies in the Minimizer Game

  Berger, U., De Silva, H. & Fellner-Röhling, G., 2016, Vienna: WU Vienna University of Economics and Business, (Department of Economics Working Paper Series; No. 211).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  52 Downloads (Pure)

• Efficient Bayesian Inference for Multivariate Factor Stochastic Volatility Models

  Kastner, G., Frühwirth-Schnatter, S. & Lopes, H. F., 24 Feb 2016, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 128).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  60 Downloads (Pure)

• Sparse Bayesian Time-Varying Covariance Estimation in Many Dimensions

  Kastner, G., 18 Sept 2016, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 129).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  250 Downloads (Pure)
• 2015

  Are Tax Havens Good? Implications of the Crackdown on Secrecy

  Weichenrieder, A. & Xu, F., 1 Jul 2015, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2015-22).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  21 Downloads (Pure)

• COPS: Cluster Optimized Proximity Scaling

  Rusch, T., Mair, P. & Hornik, K., 1 Feb 2015, WU Vienna University of Economics and Business, (Discussion Paper Series / Center for Empirical Research Methods; No. 2015/1).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  39 Downloads (Pure)

• Die Zeitdimension bei Versicherungsentscheidungen

  Theil, M., 2015, Vienna: Institut für Versicherungswirtschaft, WU Vienna University of Economics and Business, (Arbeitspapiere zum Tätigkeitsfeld Risikomanagement und Versicherung / Institut für Versicherungswirtschaft; No. 22).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  46 Downloads (Pure)

• Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance

  Eberhartinger, E. & Said Formosa, C., 3 Jun 2015, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2015-20).

  Publication: Working/Discussion Paper › WU Working Paper
  32 Downloads (Pure)

• Kelsen, the Principle of Exclusion of Contradictions, and General Anti-­Avoidance Rules in Tax Law

  Prebble, J., 18 Aug 2015, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2015-23).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  83 Downloads (Pure)

• News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting

  Lee, S., 8 May 2015, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2015-16).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  85 Downloads (Pure)
• 2014

  Can Tax Rate Increases Foster Investmentunder Entry and Exit Flexibility?- Insights from an Economic Experiment

  Fahr, R., Janssen, E. & Sureth-Sloane, C., 2014, Vienna: WU Vienna University of Economics and Business, (WU International Taxation Research Paper Series; No. 2014-05).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access
  2 Downloads (Pure)

• CCCTB - The Employment Factor Game

  Eberhartinger, E. & Petutschnig, M., 2014, (WU International Taxation Research Paper Series; No. 2014-01).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  75 Downloads (Pure)

• DirichletReg: Dirichlet Regression for Compositional Data in R

  Maier, M., 1 Apr 2014, (Research Report Series / Department of Statistics and Mathematics; No. 125).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  3225 Downloads (Pure)

• Motives for Participation in Open-Source Software Projects: A Survey among R Package Authors

  Mair, P., Hofmann, E., Gruber, K., Hatzinger, R., Zeileis, A. & Hornik, K., 1 Apr 2014, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 126).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  40 Downloads (Pure)

• Supplement to Koller, Maier, & Hatzinger: "An Empirical Power Analysis of Quasi-Exact Tests for the Rasch Model: Measurement Invariance in Small Samples"

  Maier, M. & Koller, I., 1 Nov 2014, Vienna, (Research Report Series / Department of Statistics and Mathematics; No. 127).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  70 Downloads (Pure)
• 2013

  Ancillarity-Sufficiency Interweaving Strategy (ASIS) for Boosting MCMC Estimation of Stochastic Volatility Models

  Kastner, G. & Frühwirth-Schnatter, S., 2013, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 121).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  49 Downloads (Pure)

• Contagion Effects and Collateralized Credit Value Adjustments for Credit Default Swaps

  Frey, R. & Rösler, L., 2013, Vienna: WU Vienna University of Economics and Business, (Research Report Series / Department of Statistics and Mathematics; No. 122).

  Publication: Working/Discussion Paper › WU Working Paper

  Open Access

  File
  61 Downloads (Pure)