Eva Eberhartinger

Journals article sharing | Elsevier policy Authors who publish in Elsevier journals can share their research in several ways, depending on the article version you wish to share

From the Elsevier website:

"Authors can share their accepted manuscript:
Immediately:
[...]
By updating a preprint in arXiv or RePEc with the accepted manuscript (and updating the license to a CC BY-NC-ND license)"

www.elsevier.com/about/polici...

#RePEc #EconSky #arxiv

This is my regular reminder to everyone that jstor is open to the general public now; a free account there will give you access to 100 papers a year.

Editor of Ethics Floats AI-Use Guidelines - Daily Nous In a recent editorial, Douglas Portmore (Notre Dame), the editor-in-chief of Ethics, sets forth some "initial guidelines" about AI use for the journal. He says his remarks "represent only my own opini...

The editor of one of philosophy's best journals sets out some preliminary thoughts about the use of AI by authors, reviewers, and journal staff...

We currently have a case in front of the Austrian Constitutional Court regarding beneficial ownership register ... maybe interesting for the court

New paper from Harald Amberger, Jaron Wilde, and Yuchen WU in JAE forthcoming: adoption of beneficial ownership registers in the EU seems not to affect investment behavior of potentiall illicit actors (so, really, "good guys" only are affected, which is unintended)
papers.ssrn.com/sol3/papers....

@dlangenmayr.bsky.social
@carensureth-sloane.bsky.social
@phdskat.org

After being silent for a while, I'll try and invigorate #taxsky here, and post about tax research every now and then. Mostly, forgive me, it'll be tax research from our team at WU Vienna @wuvienna.bsky.social, but also other stuff. Friendly interaction welcome!

Are you an academic looking to relocate? Consider the Global Talent Ireland Scheme (expression of interest needed soon) - bonus: you get to find out whether you are a "Rising Star" or a "Research Leader" www.researchireland.ie/funding/glob... #philjobs

Working Paper by @eeberhartinger.bsky.social (WU Wien), R. Speitmann (@ec.europa.eu‬) & @carensureth-sloane.bsky.social (@unipaderborn.bsky.social), forthcoming in JIAAT, shows public CbCR reduced European banks' presence in tax havens. Yet, disclosure alone may not suffice to combat tax haven use.

A UK wealth tax sounds simple: "tax the super‑rich, fund public services"

But it's not.

Our 16,000 word deep‑dive shows revenues are fragile, it puts growth, investment and jobs at risk, and there's no revenue before 2029.

Here’s the evidence:

Aktuell wird darüber diskutiert, ob Europa mit einer Digitalsteuer auf die US-Zölle reagieren soll. Was würde das bedeuten? Ein Thread. 👇

spannend!

Fraudsters are setting up fake banks on Companies House - here's how we found 16 in three minutes... using an automated tool we've just made freely available.

Thread:

This is a thread about remaking the tech sector.

Teile zwar die Diagnose, aber nicht die Lösung. Basis der Einkommensbesteierung ist die Leistungsfähigkeit, nicht d potenzielle Lg.fähigkeit. Führt zur steuerlichen ‚Bestrafung‘ von Ausbildung. Kann nicht sinnvoll sein.

The bacteria in your gut depend on where you are in the social network around you.

The microbes within us treat our social networks as the extended environment in which they thrive. They can spread from person to person.

New #HNL work out today in @natureportfolio.bsky.social . 1/

Here :-)

Half baked attempt at a tax professor starter pack. Tons of ppl missing but I can fix it later when I have willpower go.bsky.app/U5hFSU2

I can't talk (thanks, germs!) so I figured I'd social instead...
Tried to find folks who are actively talking about tax, tax law, and accounting. Let me know who I'm missing!

go.bsky.app/SU3FesC

WU (Wirtschaftsuniversität Wien)

🚀 Do you want to do a PhD? Do you think tax policy matters? Want to live in a great city? Then apply (before Feb 15) to wu.ac.at/dibt/about at WU Vienna University of Economics and Business. It's a top-notch interdisciplinary PhD program in economics, law, and accounting—no German needed!

I created this starter pack for accounting researchers on Bluesky. If you’re interested in following people doing interesting research in financial accounting, capital markets, management accounting, auditing, et cetera, start here!

go.bsky.app/FqBLFAZ

Made a starter pack of tax & public finance people as I hadn’t seen one on here - mainly names from the other place. Welcome suggestions for additions! go.bsky.app/Lo4XHFc

Abstract des Papers von Zwick und Mahon im AER (2017). Sie finden für die USA für eine ähnliche Maßnahme 10-16% höhere Investitionen

Ein paar Gedanken zu Habeck's #Investitionsprämie : Für jede Investition sollen 10% der Investitionskosten als Steuergutschrift gutgeschrieben werden. Das gibt es in anderen Ländern, wo empirische Studien hohe Investitionseffekte gezeigt haben. Also, grundsätzlich wirkt das.

Naja, beides ist richtig; ErbSt-Aufkommen war tatsächlich gering (110-150 Mio €), sagt Wiki, ds ca 0,2% des damaligen gesamten Steueraufkommens

The fake data were coming from inside the lab
datacolada.org/117

We’ve just done some opinion polling, courtesy of WeThink, which shows that half the public doesn't understand a basic principle of income tax: the way that tax rates apply to income above a threshold.

This is interesting and relevant, especially adverse effects. You probably are aware of this (or may be interested) in EAR doi.org/10.1080/0963... and of this (misperception even in firms!) ssrn.com/abstract=430...

Many more people need to know this. First decide if you think the grant deserves to be funded. If the answer is YES, write only extremely positive things. If NO, give comments that will help them make it better next time

Comparing dissertation chapters with final journal publications and finding evidence for questionable research practices. Of course, a lot can happen between those two points, but it's a clever (and labor-intensive) way to approach this question. doi.org/10.1002/job....