David M. P. Samuel

University of Wisconsin-Madison

975 University Avenue

Madison, WI 53706

United States

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

3

DOWNLOADS

216

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Monitoring and Tax Planning – Evidence from State-Owned Enterprises

WU International Taxation Research Paper Series No. 2020-08
Number of pages: 39 Posted: 26 Jun 2020
Eva Eberhartinger and David M. P. Samuel
Vienna University of Economics and Business and University of Wisconsin-Madison
Downloads 138 (249,696)

Abstract:

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tax avoidance, monitoring, ownership Structure, state owned enterprises

2.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03
Number of pages: 54 Posted: 17 Feb 2021
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin-Madison
Downloads 78 (366,810)
Citation 1

Abstract:

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Tax planning, income shifting, cost reclassification, foreign tax, tax, TCJA, BEAT

3.

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
Harald Amberger, Kevin Markle and David M. P. Samuel
Vienna University of Economics and Business, Michigan State University and University of Wisconsin-Madison

Abstract:

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repatriation tax; agency conflicts; investment; internal capital