On December 6, 2022, Harald Amberger (WU Vienna) presented the paper "Ownership Transparency and Cross-border Investment" at the TRR 266/TAF Research Seminar.
Harald Amberger is an Assistant Professor at the Business Taxation Group of the Institute for Accounting and Auditing. He holds a PhD in International Business Taxation from WU Vienna where he graduated sub auspiciis praesidentis rei publicae in February 2018. Prior to joining WU, Harald was a post doc at the University of Graz and a research fellow at the Tuck School of Business at Dartmouth College. Harald is a permanent guest researcher at the Deutsche Bundesbank. He was also a Visiting Assistant Professor at the Tippie School of Business at the University of Iowa. His research focusses on the real effects of international business taxation. He studies whether and to what extent taxes affect firm-level decisions, such as organizational form choice, investment, M&A activity, and dividend payout. In two recent projects, he examines the impact of the 2017 U.S. Tax Cuts and Jobs Act (TCJA) on foreign M&A activity of U.S. firms and investigates the cross-border investment implications of beneficial ownership transparency. His research was published/accepted for publication in leading academic journals, such as The Accounting Review, Contemporary Accounting Research, and Journal of the American Taxation Association.