Harald Amberger is an Associate 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. Harald also 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. Moreover, he is a permanent guest researcher at the Deutsche Bundesbank. Harald’s research focusses on the real economic effects of (international) business taxation. He studies whether and to what extent taxes affect firm decisions, such as organizational form choice, investment, M&A, and dividend payout. In two recent projects, he investigates the cross-border investment implications of beneficial ownership transparency and the investment implications of the Austria tax consolidation regime (‘group taxation’). His research was published/accepted for publication in leading accounting and management journals, such as The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of International Business Studies, and the Journal of the American Taxation Association.

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