portrait photo

Harald Amberger

Harald Amberger Ph.D.
Telephone:
+43 1 31336 5656
Email:
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

since 2018
Teaching and Research Associate Post Doc at the Tax Management Group
2017
Teaching and Reserach Assistant post doc at the University of Graz
2016
Visiting Scholar at the University of Iowa
since 2015
Guest Researcher at the Deutsche Bundesbank in Frankfurt
2014-2017
Teaching and Research Associate Prea-Doc at the Tax Management Group
2013-2017
PhD-Candidate Doctoral Program in International Business Taxation
2013-2014
Project assistant at the Tax Management Group
2011-2013
Master's Degree in Finance and Accounting
2010-2013
Tutor/E-Learning Assistant at WU Vienna
2008-2011
Bachelor's Degree in international Business Administration

Researcher Identifier

    No researcher identifier found.

Awards and Honors

2018
Promotio sub auspiciis Praesidentis rei publicae
Stephan Koren Preis

Classifications

    No classifications found.

Expertise

    No expertises found.

Activities

Membership in scientific association
  since 2018 Verband der Hochschullehrer für Betriebswirtschaft
  since 2017 Canadian Academic Accounting Association
  since 2016 American Taxation Association
  since 2015 American Accounting Association
  since 2014 European Accounting Association
Reviewer for a scientific journal
  2018 Schmalenbach Business Review
  2018 Finanzarchiv/Public Finance Analysis
  2017 International Tax and Public Finance
  2014 Review of Behavioral Economics
Invitation to Research Seminar
  2019 Universität Augsburg
Reviewer for an international conference
  2018 Hawaii Accounting Research Conference
  2015 Accounting, Behavior and Organizations Research Conference

Publications

Journal article

2021 Amberger, Harald, Markle, Kevin, Samuel, David. 2021. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. Accounting Review. (Details)
2018 Amberger, Harald, Eberhartinger, Eva. 2018. Bilanzielle Behandlung von Umsatzerlösen aus Verträgen mit mehreren Teilleistungen nach dem UGB. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift für Recht und Rechnungswesen RWZ), (6), 218-221. (Details)
2014 Amberger, Harald, Petutschnig, Matthias. 2014. Abgabenänderungsgesetz 2014: Änderungen im EStG und KStG für Unternehmen. Österreichische Steuerzeitung (4): 70-79. (Details)
2013 Amberger, Harald, Petutschnig, Matthias. 2013. Ökonomische und ertragsteuerliche Wirkungen der Firmenwertabschreibung in der Unternehmensgruppe - Anmerkungen zur Entscheidung des UFS vom 16. 4. 2013. Österreichische Steuerzeitung (24): 569-574. (Details)

Chapter in edited volume

2019 Amberger, Harald, Eberhartinger, Eva, Eiter, Klemens, Karglmayer, Julia. 2019. Zur Vereinbarkeit von Aspekten des IFRS 9 / IFRS 15 mit den Bilanzierungsgrundsätzen im UGB. In: Wirtschaftsprüferjahrbuch 2019, Hrsg. Institut Österreichischer Wirtschaftsprüfer, 181-214. Wien: Linde. (Details)

Contribution in legal commentary

2019 Amberger, Harald, Eberhartinger, Eva. 2019. § 208 UGB. In Bilanzrecht Kommentar - Band I: Einzelabschluss, 2. Aufl. Hrsg. Hirschler, 646-672. Wien: Linde. (Details)

Paper presented at an academic conference or symposium

2020 Amberger, Harald, Osswald, Benjamin. 2020. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents. ATA Midyear Meeting, Fort Worth, Vereinigte Staaten/USA, 27.02.-29.02. (Details)
  Amberger, Harald, Osswald, Benjamin. 2020. Asymmetric Information between the Taxpayer and the Tax Authority – Income Shifting via Patents. Hawaii Accounting Research Conference, Hilo, Vereinigte Staaten/USA, 03.01.-05.01. (Details)
  Amberger, Harald, Osswald, Benjamin. 2020. Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting. 10th Conference on Current Research in Taxation, Online, Deutschland, 13.07. (Details)
2019 Amberger, Harald. 2019. Erlösrealisierung nach IFRS 15 und UGB. RECON 2019, Loipersdorf, Austria, 16.05.-17.05. (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2019. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. VHB Frühjahrstagung – Kommission Steuerlehre, Muenster, Germany, 15.02.-16.02. (Details)
2018 Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 2018 American Taxation Association Midyear Meeting, New Orleans, United States/USA, 16.02.-17.02. (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 17th London Business School Accounting Symposium, London, United Kingdom, 21.06-22.06. (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 8th Conference on Current Research in Taxation, Münster, Germany, 09.07-10.07. (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. 2018 Hawai’i Accounting Research Conference, Honolulu, United States/USA, 03.01.-05.01. (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Subsidiary-level Investment Efficiency. EAA Annual Congress, Milan, Italy, 30.05-01.06. (Details)
2017 Amberger, Harald. 2017. Tax Risk and Dividend Payouts. ATA Midyear Meeting 2017, Phoenix, Vereinigte Staaten/USA, 16.02-18.02. (Details)
  Amberger, Harald. 2017. Tax Risk and Dividend Payouts. EAA Annual Congress, Valencia, Spanien, 10.05.-12.05. (Details)
  Amberger, Harald. 2017. Tax Uncertainty and Dividend Payouts. 7th Conference on Current Research in Taxation, Vienna, Österreich, 10.07-11.07. (Details)
2016 Amberger, Harald, Kohlhase, Saskia. 2016. Does International Taxation Affect the Organizational Form Choice of Multinationals? 6th Workshop on Current Research in Taxation, Bonn, Deutschland, 04.07-05.07. (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2016. Heuristics and tax planning: Evidence from a laboratory experiment. 22nd Journal of the American Taxation Association Conference , ATA Midyear Meeting, Orlando, Vereinigte Staaten/USA, 26.02.-27.02. (Details)
2015 Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. Oxford Centre for Business Taxation, Doctoral Meeting, Oxford, Großbritannien, 28.09-29.09.. (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Heuristics and tax planning: Evidence from a laboratory experiment. British Accounting and Finance Association, Doctoral Colloquium, Edinburgh, Großbritannien, 31.08. (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. Tax Rate Based Heuristics and Tax Planning Activities: Evidence from a Laboratory Experiment. 5th Workshop on Current Research in Taxation, Prag, Tschechische Republik, 01.07.-02.07.. (Details)
  Amberger, Harald. 2015. The role of tax rate based decision heuristics in tax-planning through intra-group financing. 2nd Doctoral Research Seminar, Vienna, Österreich, 16.04-17.04. (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2015. The Role of Tax Rate Based Decisions Heuristics in Tax Planning through intra-group financing. National Tax Association's 108th Annual Conference on Taxation, Boston, United States/USA, 19.11.-21.11. (Details)

Working/discussion paper, preprint

2019 Amberger, Harald, Kohlhase, Saskia. 2019. International Taxation and the Organizational Form of Foreign Direct Investment. open access (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2019. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency. open access (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2019. Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. open access (Details)
2017 Amberger, Harald. 2017. Tax Uncertainty and Dividend Payouts. (Details)

Unpublished lecture

2020 Amberger, Harald, Robinson, Leslie. 2020. International Tax Research & Data. 2020 KPMG/ATA Tax Doctoral Consortium, Fort Worth, 27.02.20 (Details)

Projects

  • No projects found.