2018 Petkova, Kunka, Stasio, Andrzej, Zagler, Martin. 2018. On the relevance of double tax treaties in the presence of treaty shopping. WU International Taxation Research Paper Series No. 2018-05. open access (Details)
2017 Sausgruber, Rupert, Paetzel, Fabian. 2017. Entitlements and Loyalty in Groups: An Experimental Study - Revise and Resubmit. (Details)
  Braun, Julia, Zagler, Martin. 2017. The True Art of the Tax Deal: Evidence on Aid Flows and Bilateral Double Tax Agreements. ZEW - Centre for European Economic Research Discussion Paper No. 17-011. (Details)
2016 Valentincic, Aljosa and Novak, Ales and Kosi, Urska. 2016. Accounting Quality in Private Firms during the Transition towards International Standards. (Details)
2015 Hongler, Peter, Pistone, Pasquale. 2015. Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy. (Details)
  Braun, Julia, Zagler, Martin. 2015. Tax information exchange with developing countries and tax havens. WU International Taxation Research Paper Series No. 2015-25. open access (Details)
  Ortmann, Regina and Sureth, Caren. 2015. Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups? WU International Taxation Research Paper Series No. 2014 - 08 and arqus, Quantitative Research in Taxation, Discussion Paper No. 165 and SSRN Working Paper No. 2442820. (Details)
  Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth, Caren. 2015. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. WU International Taxation Research Paper Series No. 2015 - 06 and arqus, Quantitative Research in Taxation, Discussion Paper No. 183 and SSRN Working Paper No. 2563524. (Details)
  Niemann, Rainer and Sureth, Caren. 2015. Investment Effects of Wealth Ta- xes under Uncertainty and Irreversibility. WU International Taxation Research Paper Series No. 2015 - 24 and arqus, Quantitative Research in Taxation, Discussion Paper No. 192 and SSRN Working Paper No. 2685104. (Details)
  Alberternst, Stephan and Sureth, Caren. 2015. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. WU International Taxation Research Paper Series No. 2015 - 09 and arqus, Quantitative Research in Taxation, Discussion Paper No. 182 and SSRN Working Paper No. 2563572. (Details)
  Hoppe, Thomas and Maiterth, Ralf and Sureth, Caren. 2015. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. arqus, Quantitative Research in Taxation, Discussion Paper No. 181 and SSRN Working Paper No. 2548398. (Details)
2014 Sauer, Petra and Zagler, Martin. 2014. (In)equality in Education and Economic Development. Department of Economics Working Paper Series, 163. WU Vienna University of Economics and Business, Vienna. open access (Details)
  Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth, Caren. 2014. 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 and SSRN Working Paper No. 2442749 and arqus, Quantitative Research in Taxation, Discussion Paper No. 187 and TAF Working Paper, CETAR, University of Paderborn, No. 11. (Details)
  Fahr, René and Janssen, Elmar and Sureth, Caren. 2014. Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment. WU International Taxation Research Paper Series No. 2014- 05 and arqus, Quantitative Research in Taxation, Discussion Paper No. 166 and SSRN Working Paper No. 2442721. (Details)
  Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. WU International Taxation Research Paper Series No. 2014 - 01. open access (Details)
  Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth, Caren. 2014. 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. arqus, Quantitative Research in Taxation, Discussion Paper No. 167 and TAF Working Paper Series, CETAR, University of Paderborn, No. 2. (Details)
  Eberhartinger, Eva, Lee, Soojin. 2014. The Relevance of Tax Information in Other Comprehensive Income. WU International Taxation Research Paper Series No. 2014 - 07; available at ssrn: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2442817. (Details)
2013 Meißner, Fabian and Schneider, Georg and Sureth, Caren. 2013. The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation. arqus, Quantitative Research in Taxation, Discussion Paper No. 141 and SSRN Working Paper No. 2219190. (Details)
2012 Kubin, Ingrid, Commendatore, Pasquale, Petraglia, Carmelo, Sushko, Iryna. 2012. Economic integration and agglomeration in a customs union in the presence of an outside region. (Details)
  Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe, Zagler, Martin. 2012. Tax treaties and the Allocation of Taxing Rights with Developing Countries. WU International Taxation Research Papers No. 2012-08. (Details)
  Mehrmann, Annika and Schneider, Georg and Sureth, Caren. 2012. Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases. arqus, Quantitative Research in Taxation, Discussion Paper No. 134 and SSRN Working Paper No. 2111475. (Details)
2011 Paolini, Dimitri, Pistone, Pasquale, Pulina, Giuseppe, Zagler, Martin. 2011. Tax treaties and the Allocation of Taxing Rights with Developing Countries, CORE-DP 2011/42. (Details)
  Zagler, Martin. 2011. Foreign direct investment and corporate income taxation underlegal uncertainty. European Tax Policy Forum Working Paper. (Details)
2010 Leibrecht, Markus, Riedl, Aleksandra. 2010. Taxes and infrastructure as determinants of Foreign Direct Investment in Central and Eastern European Countries revisited: New evidence from a spatially augmented gravity model. SFB International Tax Coordination Discussion Paper Nr. 42. (Details)
  Eberhartinger, Eva, Fellner, Gerlinde. 2010. Why don't they minimize their tax? An experimental approach to hybrid finance. SFB International Tax Coordination Working Paper No. 39. (Details)
  Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich. 2010. Cross-border Intra-group Hybrid Finance and International Taxation. (Details)
  Müller, Jens and Sureth, Caren. 2010. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. arqus, Quantitative Research in Taxation, Discussion Paper No. 108 and SSRN Working Paper No. 2154126. (Details)
  Schneider, Georg and Sureth, Caren. 2010. The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest. arqus, Quantitative Research in Taxation, Discussion Paper No. 97 and SSRN Working Paper No. 2128272. (Details)
  Klotzkowski, Tasja and Maßbaum, Alexandra and Sureth, Caren. 2010. Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen. arqus, Quantitative Research in Taxation, Discussion Paper No. 100 and SSRN Working Paper No. 2135728. (Details)
2009 Leibrecht, Markus, Bellak, Christian. 2009. Does the impact of employment protection legislation on FDI differ by the low-skill intensity of sectors? An empirical investigation. The Leverhulme Centre for Research on Globalisation and Economic Policy Research Papers 21/2009. (Details)
  Zagler, Martin. 2009. The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, 31. (Details)
  Leibrecht, Markus, Bellak, Christian, Wild, Michael. 2009. Does lowering dividend tax rates increase dividends repatriated? Evidence of intra-firm dividend repatriation policies by German Multinational Enterprises. Deutsche Bundesbank Diskussionspapier, Nr. 19/2009, Reihe 1. (Details)
  Leibrecht, Markus, Scharler, Johann. 2009. Banks, Financial Markets and International Consumption Risk Sharing. Vienna University of Economics and B.A. Department of Economics Working Paper Series. (Details)
  Niemann, Rainer and Sureth, Caren. 2009. Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility. arqus, Quantitative Research in Taxation, Discussion Paper No. 77 and SSRN Working Paper No. 2128098. (Details)
  Sureth, Caren and Vollert, Pia. 2009. Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften. arqus, Quantitative Research in Taxation, Discussion Paper No. 91 and SSRN Working Paper No. 2133367. (Details)
2008 Bellak, Christian, Narula, Rajneesh. 2008. EU enlargement and consequences for FDI assisted industrial development. UNU-MERIT Working Paper Series, No. 2008-067. (Details)
  Leibrecht, Markus, Bellak, Christian, Stehrer, Robert. 2008. Policies to attract Foreign Direct Investment: An industry-level analysis . The Vienna Institute for International Economic Studies Working Paper Series . (Details)
  Dahle, Claudia and Sureth, Caren. 2008. Income-related Minimum Taxation Concepts and their Impact on Corporate Investment Decisions. arqus, Quantitative Research in Taxation, Discussion Paper No. 55 and SSRN Working Paper No. 2128096. (Details)
  Bischoff, Dennis and Halberstadt, Alexander and Sureth, Caren. 2008. Internationalisierung, Unternehmensgröße und Konzernsteuerquote. arqus, Quantitative Research in Taxation, Discussion Paper No. 56 and SSRN Working Paper No. 2219972. (Details)
  Sureth, Caren and Üffing, Michaela. 2008. Proposals for a European Corporate Taxation and their Influence on Multinationals Tax Planning. arqus, Quantitative Research in Taxation, Discussion Paper No. 54 and SSRN Working Paper No. 2128094. (Details)
  Niemann, Rainer and Sureth, Caren. 2008. Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? arqus, Quantitative Research in Taxation, Discussion Paper No. 51 and SSRN Working Paper No. 1253903. (Details)
  Maßbaum, Alexandra and Sureth, Caren. 2008. The Impact of Thin Capitalization Rules on Shareholder Financing. arqus, Quantitative Research in Taxation, Discussion Paper No. 39 and SSRN Working Paper No. 1134756. (Details)
2007 Leibrecht, Markus, Bellak, Christian, Damijan, Joze P.. 2007. Infrastructure endowment and corporate income taxes as determinants of Foreign Direct Investment in Central- and Eastern European Countries. LICOS Discussion Paper Series, Discussion Paper 193/2007, Katholieke Universiteit Leuven. (Details)
  Diwisch, Sandra Denise, Weiss, Christoph. 2007. Motive und Konsequenzen einer Familiennachfolge: theoretische Überlegungen und empirische Ergebnisse für Österreich, SFB-ITC Diskussionspapier Nr. 28. (Details)
  Zagler, Martin. 2007. Capital Taxation and Economic Performance. SFB International Tax Coordination Discussion Paper Nr. 24. (Details)
  Zagler, Martin. 2007. Empirical Evidence on Growth and Volatility. EUI Robert Schuman Center for Advanced Studies Working Paper. (Details)
  Eberhartinger, Eva, Klostermann, Margret. 2007. What if IAS/IFRS were a new tax base? New empirical evidence from an Austrian perspective. e-pub WU Wien. (Details)
  Kubin, Ingrid, Commendatore, Pasquale. 2007. Source Versus Residence: A comparison from a New Economic Geography perspective. Discussion Papers SFB International Tax Coordination Nr. 25, September 2007. (Details)
  Kubin, Ingrid, Commendatore, Pasquale, Petraglia, Carmelo. 2007. Footloose capital and productive public services. Vienna University of Economics and B.A. Department of Economics Working Paper Series. Working Paper No. 111, October 2007. (Details)
  Müller, Heiko and Sureth, Caren. 2007. Group Simulation and Income Tax Statistics - How Big is the Error? arqus, Quantitative Research in Taxation, Discussion Paper No. 24 and SSRN Working Paper No. 960650. (Details)
  Kubin, Ingrid, Commendatore, Pasquale, Petraglia, Carmelo. 2007. Productive Public Expenditure in a New Economic Geography Model. Working Paper Series. Economic Growth: Institutional and Social Dynamics. Programmi di Ricera Schientifica di Relevante Interesse Nazionale 2005. Working Paper 016, April 2007. (Details)
  Gries, Thomas and Prior, Ulrich and Sureth, Caren. 2007. Taxation of Risky Investment and Paradoxical Investor Behavior. arqus, Quantitative Research in Taxation, Discussion Paper No. 26 and SSRN Working Paper No. 1036701. (Details)
  Kubin, Ingrid, Badinger, Harald. 2007. Vom kurzfristigen zum mittelfristigen Gleichgewicht in einer offenen Volkswirtschaft unter fixen und flexiblen Wechselkursen. Vienna University of Economics and B.A. Department of Economics Working Paper Series. Working Paper Nr. 101, Jänner 2007. (Details)
2006 Bellak, Christian, Leibrecht, Markus. 2006. Taxation of Foreign Direct Investment in Central- and East European Countries: Comparing Alternative Measures of Corporate Tax Burden. Arbeitsheft und Forschungsberichte des Instituts für Finanzwissenschaft und Öffentliche Wirtschaft, WU Wien. (Details)
  Sureth, Caren and Halberstadt, Alexander. 2006. Steuerliche und finanzwirtschaftliche Aspekte bei der Gestaltung von Genussrechten und stillen Beteiligungen als Mitarbeiterkapitalbeteiligungen. arqus, Quantitative Research in Taxation, Discussion Paper No. 18 and SSRN Working Paper No. 910464. (Details)
  Maiterth, Ralf and Sureth, Caren. 2006. Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. arqus, Quantitative Research in Taxation, Discussion Paper No. 15 and SSRN Working Paper No. 905817. (Details)
2005 Zagler, Martin. 2005. International Tax Coordination - A Survey. Free University of Bozen-Bolzano School of Economics and Management Working Paper No. 49. (Details)
  Bellak, Christian, Leibrecht, Markus. 2005. Do low corporate income tax rates attract FDI? - Evidence from Eight Central- and East European Countries. GEP Discussion Paper, No. 2005/43. (Details)
  Bellak, Christian, Leibrecht, Markus. 2005. FDI and Taxation: Results from a Panel Study. SFB Discussion Paper Series, No. 7. (Details)
  Bellak, Christian, Leibrecht, Markus, Römisch, Roman . 2005. New evidence on the tax burden of MNC activities in Central- and East European New Member States. SFB Discussion Paper Series No. 2/2005. (Details)
  Bellak, Christian, Leibrecht, Markus, Römisch, Roman . 2005. A note on the appropriate measure of tax burden on Foreign Direct Investment to the CEECs. HWWA Discussion Paper, 336, Hamburg Instiute of International Economics. (Details)
  Sureth, Caren and Langeleh, Dirk. 2005. Capital Gains Taxation under Different Tax Regimes. arqus, Quantitative Research in Taxation, Discussion Paper No. 6 and SSRN Working Paper No. 813646. (Details)
  Sureth, Caren and Voß, Armin. 2005. Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern. arqus, Quantitative Research in Taxation, Discussion Paper No. 2 and SSRN Working Paper No. 905760. (Details)
  Sureth, Caren and Maiterth, Ralf. 2005. Wealth Tax as Alternative Minimum Tax? - The Impact of a Wealth Tax on Business Structure and Strategy. arqus, Quantitative Research in Taxation, Discussion Paper No. 3 and SSRN Working Paper No. 7002977. (Details)
2004 Bellak, Christian. 2004. The Impact of Enlargement on the Race for FDI in Europe. Working Paper Series of the Department of Economics, Nr. 86. (Details)
  Bellak, Christian. 2004. The Role of Performance Gaps for Economic Policy. Working Paper Series of the Department of Economics Nr. 87 (revised version of a paper presented at European Regional Science Association, Pisa). (Details)
2003 Sureth, Caren. 2003. Die Wirkungen gesetzlicher und theoretischer Übergangsregelungen bei Steuerreformen - eine ökonomische Analyse steuerinduzierter Verzerrungen am Beispiel der Reform der Besteuerung von Beteiligungserträgen. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 505. (Details)
2002 Sureth, Caren. 2002. Die Besteuerung von Beteiligungsveräußerungen - eine ökonomische Analyse der Interdependenzen von laufender und einmaliger Besteuerung. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 487. (Details)
  König, Rolf and Sureth, Caren. 2002. Die ökonomische Analyse der Auswirkungen der Unternehmenssteuerreform auf Sachinvestitionsentscheidungen vor dem Hintergrund von Vorteilhaftigkeits- und Neutralitätsüberlegungen - diskreter und stetiger Fall. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 484. (Details)
  Niemann, Rainer and Sureth, Caren. 2002. Taxation under uncertainty - problems of dynamic programming and contingent claims analysis in real option theory. CESifo, Center for Economic Studies and Ifo Institute, Working Paper No. 709 und SSRN Working Paper No. 312131. (Details)
2000 Sureth, Caren. 2000. The influence of taxation on partially irreversible investment decisions - A real option approach. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 462. (Details)
1999 Sureth, Caren and König, Rolf. 1999. General investment neutral tax systems and real options. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 428. (Details)
  König, Rolf and Sureth, Caren. 1999. Some new aspects of neoclassical investment theory with taxes. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 436. (Details)