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International Business Taxation

International Business Taxation

Michael Lang (ORCID: 0000-0003-2466-2589)
  • Grant DOI 10.55776/W1235
  • Funding program Doctoral Programs
  • Status ended
  • Start March 1, 2011
  • End August 31, 2020
  • Funding amount € 2,734,662
  • Project website

Disciplines

Psychology (10%); Law (30%); Economics (60%)

Keywords

    Taxation, International taxation, Public finance, Business taxation, (International) Tax Law, Public Economics

Abstract

International taxation is one of the core research areas at WU Vienna University of Economics and Business. The Doctoral Program "International Business Taxation" focuses on high-quality academic education and internationally competitive research. It is aimed at the future elite of scholars and provides interdisciplinary training in taxation of cross border activities of enterprises, including and combining the core disciplines public finance, international tax law, and cross border tax management. From opening traditional tax training to other disciplines like economic psychology, history, political science, ethics, legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is expected. The Doctoral Program bundles research and teaching forces across the disciplines in order to foster a comprehensive understanding of the four research areas "Determination of Taxable Profit", "Locational Decisions", "EU-Tax for Businesses" and "International Coordination of Business Taxation". Best possible standards in both research and teaching are guaranteed by a faculty of renowned scholars, who have published in the most prominent journals of their respective research fields and have proven willingness and ability to promote interdisciplinarity. The visiting professors, who are internationally recognized as leading experts, form an integral part of the Doctoral Program and perfect the top-level academic education. In combination with the SFB "International Tax Coordination", which has an outstanding position and is extremely beneficial for research at WU in related areas, the Doctoral Program "International Business Taxation" will help to build up a true center of excellence in the field of international taxation at WU.

Consortium
  • Caren Sureth-Sloane, Universität Paderborn
    consortium member (01.03.2011 - 31.08.2020)
  • Erich Kirchler, Universität Wien
    consortium member (01.03.2011 - 31.08.2020)
  • Eva Eberhartinger, Wirtschaftsuniversität Wien
    consortium member (01.03.2011 - 31.08.2020)
  • Michael Lang, Wirtschaftsuniversität Wien
    consortium member (01.03.2011 - 31.08.2020)
  • Pasquale Pistone, Wirtschaftsuniversität Wien
    consortium member (01.03.2011 - 31.08.2020)
  • Rupert Sausgruber, Wirtschaftsuniversität Wien
    consortium member (01.03.2011 - 31.08.2020)
Research institution(s)
  • Wirtschaftsuniversität Wien
International project participants
  • Chris Evans, University of New South Wales - Australia
  • Suzanne Landry, HEC Montreal - Canada
  • Detlef Fetchenhauer, Universität Köln - Germany
  • Bernd Genser, Universität Konstanz - Germany
  • Lars P. Feld, Universität Freiburg - Germany
  • Maurizio Luigi Baussola, Catholic University of the Sacred Heart - Italy
  • Luigi Mittone, Università di Trento - Italy
  • Nicola Acocella, Universitá degli Studi Roma Tre - Italy
  • Jenny Ligthart, Tilburg University - Netherlands
  • Ana Paula Dourado, University of Lisbon - Portugal
  • Christian Keuschnigg, Universität St. Gallen - Switzerland
  • Hugh J. Ault, Boston College - USA
  • John H. Mutti, Grinnell College - USA
  • Steven Gillers, New York University - USA
  • Reuven S. Avi-Yonah, University of Michigan - USA
  • Michael Devereux, University of Oxford
  • Ben Lockwood, University of Warwick

Research Output

  • 242 Citations
  • 18 Publications
Publications
  • 2022
    Title Volatility of Tax Payments and Dividend Payouts*
    DOI 10.1111/1911-3846.12831
    Type Journal Article
    Author Amberger H
    Journal Contemporary Accounting Research
    Pages 451-487
    Link Publication
  • 2015
    Title The last developments of the digital economy and bitcoins as a ‘stress test’ for the EU VAT system
    DOI 10.1080/20488432.2015.1096631
    Type Journal Article
    Author Cannas F
    Journal World Journal of VAT/GST Law
    Pages 69-87
  • 2015
    Title Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
    DOI 10.2139/ssrn.2688090
    Type Preprint
    Author Ortmann R
    Link Publication
  • 2015
    Title News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting
    DOI 10.2139/ssrn.2603344
    Type Preprint
    Author Lee S
    Link Publication
  • 2015
    Title Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance
    DOI 10.1016/j.socec.2014.11.001
    Type Journal Article
    Author Kasper M
    Journal Journal of Behavioral and Experimental Economics
    Pages 58-63
    Link Publication
  • 2017
    Title Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person?
    DOI 10.1080/20488432.2018.1455026
    Type Journal Article
    Author Cannas F
    Journal World Journal of VAT/GST Law
    Pages 1-18
  • 2012
    Title The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
    DOI 10.1017/cbo9781139095686
    Type Book
    Publisher Cambridge University Press (CUP)
  • 2015
    Title Small business tax policy and informality: evidence from Georgia
    DOI 10.1007/s10797-015-9385-9
    Type Journal Article
    Author Bruhn M
    Journal International Tax and Public Finance
    Pages 834-853
  • 2016
    Title The VAT treatment of cloud computing: legal issues and practical difficulties
    DOI 10.1080/20488432.2016.1236622
    Type Journal Article
    Author Cannas F
    Journal World Journal of VAT/GST Law
    Pages 1-19
  • 2020
    Title Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties
    DOI 10.1007/s10797-020-09637-y
    Type Journal Article
    Author Petkova K
    Journal International Tax and Public Finance
    Pages 890-940
    Link Publication
  • 2013
    Title El control de convencionalidad y las cortes nacionales: la perspectiva de los jueces mexicanos de Paula M. García Villegas Sánchez Cordero (coord.), México, Porrúa, 2013
    DOI 10.15174/cj.v2i2.44
    Type Journal Article
    Author Lim Acosta C
    Journal Ciencia Jurídica
    Pages 133-135
    Link Publication
  • 2014
    Title Practitioners’ Judgment and Deferred Tax Disclosure: A Case for Materiality
    DOI 10.2139/ssrn.2442817
    Type Preprint
    Author Eberhartinger E
  • 2014
    Title Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
    DOI 10.1007/s10797-014-9323-2
    Type Journal Article
    Author Beer S
    Journal International Tax and Public Finance
    Pages 426-451
  • 2018
    Title Horizontal Monitoring in Austria: subjective representations by tax officials and company employees
    DOI 10.1007/s40685-018-0067-1
    Type Journal Article
    Author Enachescu J
    Journal Business Research
    Pages 75-94
    Link Publication
  • 2018
    Title Die Psychologie des Steuerzahlens
    DOI 10.1007/978-3-662-53846-3
    Type Book
    Publisher Springer Nature
  • 2016
    Title Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?
    DOI 10.1007/s11573-015-0780-6
    Type Journal Article
    Author Ortmann R
    Journal Journal of Business Economics
    Pages 441-475
  • 2013
    Title VAT treaties: the Russian Federation
    DOI 10.5235/20488432.2.2.81
    Type Journal Article
    Author Ecker T
    Journal World Journal of VAT/GST Law
    Pages 81-96
  • 2013
    Title Corporate Income Taxation in Europe
    DOI 10.4337/9781782545422
    Type Book
    Publisher Edward Elgar Publishing
    Link Publication

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