{"id":"https://openalex.org/W1514768191","doi":"https://doi.org/10.2139/ssrn.869222","title":"New Evidence on the Tax Burden of MNC Activities in Central- and East-European New Member States","display_name":"New Evidence on the Tax Burden of MNC Activities in Central- and East-European New Member States","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W1514768191","doi":"https://doi.org/10.2139/ssrn.869222","mag":"1514768191"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.869222","doi":"https://doi.org/10.2139/ssrn.869222","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.869222","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.869222","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049216241","display_name":"Christian Bellak","orcid":"https://orcid.org/0000-0002-7174-554X","observed_orcids":["https://orcid.org/0000-0002-7174-554X"]},"institutions":[{"id":"https://openalex.org/I102248843","display_name":"Vienna University of Economics and Business","ror":"https://ror.org/03yn8s215","country_code":"AT","type":"education","lineage":["https://openalex.org/I102248843"]}],"countries":["AT"],"is_corresponding":true,"raw_author_name":"Christian Bellak","raw_affiliation_strings":["WU, Vienna University of Economics and BA, Welthandelsplatz 1, Vienna, Vienna 1020, Austria","WU, Vienna University of Economics and BA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"WU, Vienna University of Economics and BA, Welthandelsplatz 1, Vienna, Vienna 1020, Austria","institution_ids":["https://openalex.org/I102248843"]},{"raw_affiliation_string":"WU, Vienna University of Economics and BA","institution_ids":["https://openalex.org/I102248843"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054556517","display_name":"Markus Leibrecht","orcid":"https://orcid.org/0000-0001-5499-4280","observed_orcids":["https://orcid.org/0000-0001-5499-4280"]},"institutions":[{"id":"https://openalex.org/I102248843","display_name":"Vienna University of Economics and Business","ror":"https://ror.org/03yn8s215","country_code":"AT","type":"education","lineage":["https://openalex.org/I102248843"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Markus Leibrecht","raw_affiliation_strings":["Vienna University of Economics and Business Administration, Augasse 2-6, A-1090 Wien, Austria","Vienna University of Economics and Business Administration"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Vienna University of Economics and Business Administration, Augasse 2-6, A-1090 Wien, Austria","institution_ids":["https://openalex.org/I102248843"]},{"raw_affiliation_string":"Vienna University of Economics and Business Administration","institution_ids":["https://openalex.org/I102248843"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5038595090","display_name":"Roman R\u00f6misch","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210148578","display_name":"Vienna Institute for International Economic Studies","ror":"https://ror.org/04mybzy26","country_code":"AT","type":"nonprofit","lineage":["https://openalex.org/I4210148578"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Roman Roemisch","raw_affiliation_strings":["Vienna Institute of International Economic Studies (WIIW), A-1010 Vienna, Austria","Vienna Institute of International Economic Studies (WIIW)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Vienna Institute of International Economic Studies (WIIW), A-1010 Vienna, Austria","institution_ids":["https://openalex.org/I4210148578"]},{"raw_affiliation_string":"Vienna Institute of International Economic Studies (WIIW)","institution_ids":["https://openalex.org/I4210148578"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5049216241"],"corresponding_institution_ids":["https://openalex.org/I102248843"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9648000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9648000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.018799999728798866,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.00839999970048666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7289999723434448},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.8460000157356262},{"id":"https://openalex.org/keywords/statutory-tax-rates","display_name":"statutory tax rates","score":0.6909999847412109},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8270000219345093},{"id":"https://openalex.org/keywords/measurement-error-bias","display_name":"measurement error bias","score":0.722000002861023}],"concepts":[{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.615587592124939},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4701176881790161},{"id":"https://openalex.org/C2777606202","wikidata":"https://www.wikidata.org/wiki/Q16389571","display_name":"East-Central Europe","level":3,"score":0.4398956298828125},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3589622378349304},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3247038424015045},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3014349639415741},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.2969709634780884},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2843465805053711},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0805848240852356},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.2139/ssrn.869222","doi":"https://doi.org/10.2139/ssrn.869222","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.869222","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:epub.wu-wien.ac.at:epub-wu-01_87c","doi":null,"is_oa":false,"landing_page_url":"https://epub.wu.ac.at/1120/1/document.pdf","pdf_url":"https://epub.wu.ac.at/1120/1/document.pdf","source":{"id":"https://openalex.org/S4306400052","display_name":"ePubWU Institutional Repository (Wirtschaftsuniversit\u00e4t Wien)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Paper"},{"id":"pmh:oai:centaur.reading.ac.uk:69586","doi":null,"is_oa":false,"landing_page_url":"http://centaur.reading.ac.uk/69586/","pdf_url":null,"source":{"id":"https://openalex.org/S4306402273","display_name":"CentAUR (University of Reading)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I71052956","host_organization_name":"University of Reading","host_organization_lineage":["https://openalex.org/I71052956"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference or Workshop Item"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/61b8f508-48c4-46ea-8d59-7f4e6f3fdd3f","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/61b8f508-48c4-46ea-8d59-7f4e6f3fdd3f","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Bellak, C 2004 'New evidence on the tax burden on MNC activities in Central- and East-European New Member States'.","raw_type":"info:eu-repo/semantics/workingPaper"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/86c9af87-339f-4277-ab38-362a1658a0a2","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/86c9af87-339f-4277-ab38-362a1658a0a2","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Bellak, C & Leibrecht, M 2005, New evidence on the tax burden of MNC activities in Central- and East-European New Member States. in Proceedings of the Workshop \"Capital Taxation after Enlargement\" held at OeNB, Vienna, pp. 23-52 2005.","raw_type":"info:eu-repo/semantics/conferenceObject"}],"best_oa_location":{"id":"doi:10.2139/ssrn.869222","doi":"https://doi.org/10.2139/ssrn.869222","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.869222","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":70,"referenced_works":["https://openalex.org/W18709611","https://openalex.org/W73572663","https://openalex.org/W74675343","https://openalex.org/W307843217","https://openalex.org/W562592838","https://openalex.org/W637418149","https://openalex.org/W756412176","https://openalex.org/W1492977507","https://openalex.org/W1506193241","https://openalex.org/W1515409340","https://openalex.org/W1523641074","https://openalex.org/W1526516874","https://openalex.org/W1530940483","https://openalex.org/W1538352180","https://openalex.org/W1550400392","https://openalex.org/W1552157803","https://openalex.org/W1561324832","https://openalex.org/W1565270734","https://openalex.org/W1581612270","https://openalex.org/W1583040418","https://openalex.org/W1586894915","https://openalex.org/W1595798404","https://openalex.org/W1601027745","https://openalex.org/W1714265878","https://openalex.org/W1821311941","https://openalex.org/W1963870017","https://openalex.org/W1964585620","https://openalex.org/W1969320820","https://openalex.org/W1988518974","https://openalex.org/W1988648142","https://openalex.org/W2007465588","https://openalex.org/W2030812382","https://openalex.org/W2053208917","https://openalex.org/W2057995564","https://openalex.org/W2066019587","https://openalex.org/W2084436187","https://openalex.org/W2097476507","https://openalex.org/W2103155532","https://openalex.org/W2107362899","https://openalex.org/W2115750860","https://openalex.org/W2121765020","https://openalex.org/W2123185807","https://openalex.org/W2130590041","https://openalex.org/W2140328593","https://openalex.org/W2142731119","https://openalex.org/W2142779634","https://openalex.org/W2160766099","https://openalex.org/W2303281216","https://openalex.org/W2496327289","https://openalex.org/W2530132160","https://openalex.org/W2797531811","https://openalex.org/W2885848014","https://openalex.org/W2950463643","https://openalex.org/W2969792313","https://openalex.org/W3024654947","https://openalex.org/W3025668880","https://openalex.org/W3121467495","https://openalex.org/W3121864359","https://openalex.org/W3122086201","https://openalex.org/W3123450031","https://openalex.org/W3124395501","https://openalex.org/W3124791397","https://openalex.org/W3124978433","https://openalex.org/W3125008181","https://openalex.org/W4236925673","https://openalex.org/W4244852100","https://openalex.org/W4248240010","https://openalex.org/W4252221092","https://openalex.org/W4285719527","https://openalex.org/W4313160989"],"related_works":["https://openalex.org/W3122446419","https://openalex.org/W2009612993","https://openalex.org/W7096083032","https://openalex.org/W3121490017","https://openalex.org/W3174611350","https://openalex.org/W1571802277","https://openalex.org/W2072287323","https://openalex.org/W7135687247","https://openalex.org/W2276982107","https://openalex.org/W1523896536"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2016-06-24T00:00:00"}