Raphael Müller
Foto: Katrin Glückler
Publikationen
- Dann, D., Müller, R., Werner, A.-C., Teubner, T., Mädche, A. und Spengel, C. (2022). How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book. Information Systems and e-Business Management : ISeB, 20, 409–439.
- Müller, R., Schoenrock, M. und Spengel, C. (2022). How to move forward with country-by-country reporting? A qualitative content analysis of the stakeholders’ comments in the OECD 2020 review. World Tax Journal : WTJ, 14, 261–284.
- Müller, R., Spengel, C. und Weck, S. (2021). Ankündigung zu öffentlichem Country-by-Country-Reporting verursacht Wertverlust. ZEWNews, 2021, 4.
- Greil, S., Müller, R. und Olbert, M. (2019). Transfer pricing for digital business models: Early evidence on challenges and options for reform. World Tax Journal : WTJ, 11, 557–588.
- Müller, R., Spengel, C. und Weck, S. (2021). How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. ZEW Discussion Papers, 21–077. Mannheim.
- Spengel, C., Klein, D., Ludwig, C. A., Müller, J., Müller, R., Weck, S. und Winter, S. (2021). EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen. ZEW policy brief, 2021–02. Mannheim.
- Fischer, L., Klein, D., Ludwig, C. A., Müller, R. und Spengel, C. (2020). Die OECD-Vorschläge für eine weltweite Reform der Unternehmensbesteuerung – eine Wende zum Schlechten? ZEW policy brief, 2020–01. Mannheim.
- Müller, R., Spengel, C. und Vay, H. (2020). On the determinants and effects of corporate tax transparency: review of an emerging literature. ZEW Discussion Papers, 20–063. Mannheim.
- Spengel, C., Ludwig, C. A., Müller, R. und Werner, A.-C. (2020). Sharing economy – steuerliche Herausforderungen und Lösungsansätze. ZEW policy brief, 2020–03. Mannheim.
- Müller, R. (2021). Spillover effects from private to public disclosure – evidence from CbCR. Mandatory Disclosure Rules, Doctoral Program in International Business Taxation (DIBT) Doctorate Workshop, Wien, Österreich, Online.
Forschungsinteressen
- Kosten und Nutzen von Steuertransparenz
- Besteuerung der digitalisierten Wirtschaft
- Internationale Steuerplanung & Tax Reporting
Konferenzen und Workshops
2022
- 9th Annual MannheimTaxation Conference, ZEW (Paper Presentation)
- IIPF Annual Congress organized by University of Linz (Paper Presentation)
- AAA Annual Meeting, San Diego (Paper Presentation)
- Annual Academic Symposium organized by Saïd Business School, Oxford University (Participation)
- EAA Annual Congress organized by NHH Bergen (Presented by co-author)
2021
- TRR 266 Annual Conference organized by University of Paderborn (Participation)
- NTA Annual Conference, Poster Session (Presented by co-author)
- DIBT Doctorate Workshop „Mandatory Disclosure Rules organized by Institute for Austrian and International Tax Law, WU Vienna (Paper Presentation)
2020
- PhD Workshop in Business Taxation at the University of Brescia (Paper Presentation)
- BDI/
Business at OECD/ OECD – International Tax Conference (Participation)
2019
- TRR 266 Annual Conference organized by University of Mannheim (Paper Presentation)
- XV. International Accounting Research Symposium organized by Universidad Carlos III de Madrid (Participation)
- 6th Symposium on International Tax Policy organized by the Ministry of Finance (Participation)
Lehre
Bachelor:
- TAX 303 Taxation I: Unternehmensbesteuerung
- Bachelorarbeiten
Master:
- Seminar- und Masterarbeiten
MaMAT:
- TAX 530: Grundlagen der Besteuerung: Steuerarten
- Seminar- und Masterarbeiten