Eva Eberhartinger
@eeberhartinger.bsky.social
Prof, Tax, Accounting
WU Vienna University of Economics and Business
Austria
WU Vienna University of Economics and Business
Austria
Reposted by Eva Eberhartinger
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
"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
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
www.elsevier.com
October 27, 2025 at 1:00 PM
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
"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
Reposted by Eva Eberhartinger
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.
regrettably if you try to point this out online you'll get yelled out by 79208 journalists going OH SO YOU WANT JOURNALISTS TO STARVE??? even if you're, say, a journalist yourself, and point out that while there are clearly no easy answers, the status quo isn't exactly working for society
September 29, 2025 at 1:19 PM
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.
Reposted by Eva Eberhartinger
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...
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...
dailynous.com
September 29, 2025 at 5:21 PM
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...
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....
papers.ssrn.com/sol3/papers....
Cross-Border Investment, Deterrence, and Compliance Effects of Ownership Transparency
<span>We e</span><span>xploit the staggered adoption of beneficial ownership registers in the EU to study </span><span>(i) whether and how the requirement to di
papers.ssrn.com
September 8, 2025 at 2:21 PM
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....
papers.ssrn.com/sol3/papers....
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!
September 8, 2025 at 2:15 PM
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!
Reposted by Eva Eberhartinger
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
Global Talent Ireland - Research Ireland
Global Talent Ireland aims to attract exceptional mid-career and established researchers from across the globe to Ireland. Researchers funded through this programme are required to transfer their rese...
www.researchireland.ie
August 14, 2025 at 9:49 AM
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
Reposted by Eva Eberhartinger
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.
August 6, 2025 at 9:14 AM
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.
Reposted by Eva Eberhartinger
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:
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:
July 22, 2025 at 8:15 AM
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:
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:
Reposted by Eva Eberhartinger
Aktuell wird darüber diskutiert, ob Europa mit einer Digitalsteuer auf die US-Zölle reagieren soll. Was würde das bedeuten? Ein Thread. 👇
April 4, 2025 at 8:31 AM
Aktuell wird darüber diskutiert, ob Europa mit einer Digitalsteuer auf die US-Zölle reagieren soll. Was würde das bedeuten? Ein Thread. 👇
Reposted by Eva Eberhartinger
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:
Thread:
February 1, 2025 at 9:34 AM
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:
Thread:
Reposted by Eva Eberhartinger
This is a thread about remaking the tech sector.
January 6, 2025 at 2:44 PM
This is a thread about remaking the tech sector.
Reposted by Eva Eberhartinger
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/
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/
November 21, 2024 at 3:45 PM
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/
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/
Reposted by Eva Eberhartinger
Reposted by Eva Eberhartinger
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
November 12, 2024 at 9:20 PM
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
Reposted by Eva Eberhartinger
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
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
November 12, 2024 at 9:21 PM
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
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
Reposted by Eva Eberhartinger
🚀 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!
WU (Wirtschaftsuniversität Wien)
wu.ac.at
November 11, 2024 at 8:07 PM
🚀 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!
Reposted by Eva Eberhartinger
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
go.bsky.app/FqBLFAZ
November 7, 2024 at 7:06 AM
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
go.bsky.app/FqBLFAZ
Reposted by Eva Eberhartinger
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
August 30, 2024 at 4:03 PM
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
Reposted by Eva Eberhartinger
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.
October 23, 2024 at 9:12 AM
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.
Reposted by Eva Eberhartinger
The fake data were coming from inside the lab
datacolada.org/117
datacolada.org/117
June 12, 2024 at 11:35 AM
The fake data were coming from inside the lab
datacolada.org/117
datacolada.org/117
Reposted by Eva Eberhartinger
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.
April 21, 2024 at 9:54 AM
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.
Reposted by Eva Eberhartinger
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
I find reviewing grants and fellowships very challenging. The scientist in me really really wants to pitch in on the projects, challenge them, suggest improvement. Yet that would generally doom them to rejection. so here I am writing slightly empty words to push exciting science.
April 19, 2024 at 4:20 AM
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
Reposted by Eva Eberhartinger
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....
April 8, 2024 at 8:49 AM
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....
Reposted by Eva Eberhartinger
🚨It's finally out AND #OpenAccess!!!
Do you do survey experiments? This article is for you! 7 things that increase the risk of null/non-significant results & how to detect/prevent them. It's one of my fav things I've ever written so I hope you enjoy ☺️ polisky
cup.org/3OQhKNv
Do you do survey experiments? This article is for you! 7 things that increase the risk of null/non-significant results & how to detect/prevent them. It's one of my fav things I've ever written so I hope you enjoy ☺️ polisky
cup.org/3OQhKNv
More than meets the ITT: A guide for anticipating and investigating nonsignificant results in survey experiments | Journal of Experimental Political Science | Cambridge Core
More than meets the ITT: A guide for anticipating and investigating nonsignificant results in survey experiments
cup.org
February 20, 2024 at 1:20 PM
🚨It's finally out AND #OpenAccess!!!
Do you do survey experiments? This article is for you! 7 things that increase the risk of null/non-significant results & how to detect/prevent them. It's one of my fav things I've ever written so I hope you enjoy ☺️ polisky
cup.org/3OQhKNv
Do you do survey experiments? This article is for you! 7 things that increase the risk of null/non-significant results & how to detect/prevent them. It's one of my fav things I've ever written so I hope you enjoy ☺️ polisky
cup.org/3OQhKNv
Reposted by Eva Eberhartinger
Fines, Non-Payment, and Revenues: Evidence from Speeding Tickets (joint w/ Libor Dusek)
...now out in Journal of Law, Econ, & Organization:
academic.oup.com/jleo/advance...
Pre-print (incl. longer Appendix):
ideas.repec.org/p/bdp/dpaper...
#EconSky 📉📈
...now out in Journal of Law, Econ, & Organization:
academic.oup.com/jleo/advance...
Pre-print (incl. longer Appendix):
ideas.repec.org/p/bdp/dpaper...
#EconSky 📉📈
November 13, 2023 at 8:17 AM
Fines, Non-Payment, and Revenues: Evidence from Speeding Tickets (joint w/ Libor Dusek)
...now out in Journal of Law, Econ, & Organization:
academic.oup.com/jleo/advance...
Pre-print (incl. longer Appendix):
ideas.repec.org/p/bdp/dpaper...
#EconSky 📉📈
...now out in Journal of Law, Econ, & Organization:
academic.oup.com/jleo/advance...
Pre-print (incl. longer Appendix):
ideas.repec.org/p/bdp/dpaper...
#EconSky 📉📈