Harald Amberger

Harald Amberger is an Associate Professor at the Business Taxation Group within the Institute for Accounting and Auditing at Vienna University of Economics and Business (WU Vienna). He holds a PhD in International Business Taxation from WU Vienna, where he graduated sub auspiciis praesidentis rei publicae in February 2018. He has held visiting positions at the University of Graz, the Tuck School of Business at Dartmouth College, and the Tippie School of Business at the University of Iowa. Additionally, he serves as a permanent guest researcher at the Deutsche Bundesbank.

His educational background includes:

• PhD in International Business Taxation from WU Vienna (2018)

Amberger's research primarily focuses on the real economic effects of international business taxation. His work examines how taxes influence firm decisions regarding organizational form, investment, mergers and acquisitions, and dividend payout policies. He has conducted significant research on beneficial ownership transparency and its implications for cross-border investment, as well as empirical analyses of income shifting using Austrian corporate tax-return data. His methodological approach combines rigorous empirical analysis with theoretical frameworks from accounting, finance, and economics.

His recent publications span high-impact journals in accounting, taxation, and international business. The trends in his research show a consistent focus on how tax policies affect real corporate decisions, with increasing attention to international tax compliance, minimum taxation frameworks, and the empirical measurement of tax avoidance behaviors. His work bridges theoretical tax economics with practical regulatory concerns.

Amberger has received several prestigious awards for his contributions to the field:

• Best Paper Award at the 2024 Journal of Accounting and Economics Conference
• Excellence in Reviewing Award at the ATA Midyear Meeting 2024
• Multiple WU Awards for Outstanding Research Achievements (2022, 2023)

As an active researcher, Amberger serves on editorial boards and as a reviewer for leading journals including Economic Modelling and Accounting, Organizations and Society. He leads the research project "CBISMC: Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects" (2024-2026), which examines the practical implications of international tax policies on corporate behavior.