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Full Text Papers: 510,850
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SSRN eLibrary Search Results
JEL Code: H32
100,144 Total downloads
Showing Papers 1 - 50 of 510
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Incl. Electronic Paper Corporate Rate Reduction and Fairness to Pass Through Entities
Tax Notes, Vol. 147, No. 11, 2015
Daniel I. Halperin
Harvard Law School
Date Posted: June 28, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper German Public Finances Through the Financial Crisis
ZEW - Centre for European Economic Research Discussion Paper No. 15-041
Maximilian Joseph Blömer , Mathias Dolls , Clemens Fuest , Max Loeffler and Andreas Peichl
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: June 25, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Catching Recurring Waves: Low-Emission Vehicles, International Policy Developments and Firm Innovation Strategies
Technological Forecasting and Social Change, Forthcoming.
Rene Bohnsack , Ans Kolk and Jonatan Pinkse
University of Amsterdam Business School , University of Amsterdam Business School and University of Manchester - Manchester Business School
Date Posted: June 24, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Profit Shifting Through Transfer Pricing: Evidence from French Firm Level Trade Data
Banque de France Working Paper No. 555
Vincent Vicard
Banque de France
Date Posted: June 06, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Tax Compliance and Information Provision – A Field Experiment with Small Firms
ZEW - Centre for European Economic Research Discussion Paper No. 15-028
Philipp Doerrenberg and Jan Schmitz
Institute for the Study of Labor (IZA) and University of Lausanne
Date Posted: May 20, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper At a Loss: The Real and Reporting Elasticity of Taxable Income
Elena Patel , Nathan Seegert and Matthew Grady Smith
Government of the United States of America - Department of the Treasury , University of Utah - Department of Finance and Government of the United States of America - US Department of Treasury
Date Posted: May 20, 2015
Working Paper Series
9 downloads

Incl. Fee Electronic Paper Vat Notches
CEPR Discussion Paper No. DP10606
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Date Posted: May 19, 2015
Working Paper Series

Incl. Electronic Paper Microsimulador Del Impuesto a La Renta De Personas Jurídicas MIR(PJ). Nota Metodológica (Corporate Income Tax Microsimulador. Methodological Note)
José Ramírez
Centro de Estudios Fiscales
Date Posted: May 13, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Microsimulador Del Impuesto a La Renta De Personas Jurídicas MIR(PJ). Año 2011 (Corporate Income Tax Microsimulador. Year 2011)
José Ramírez
Centro de Estudios Fiscales
Date Posted: May 13, 2015
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Agglomeration Economies, Taxable Rents, and Government Capture: Evidence from a Place-Based Policy
CEPR Discussion Paper No. DP10578
Marius Brülhart and Helen Simpson
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) and CMPOInstitute for Fiscal Studies (IFS)
Date Posted: May 05, 2015
Working Paper Series

Incl. Electronic Paper Tax Compliance and Information Provision: A Field Experiment with Small Firms
IZA Discussion Paper No. 9013
Philipp Doerrenberg and Jan Schmitz
Institute for the Study of Labor (IZA) and University of Lausanne
Date Posted: May 04, 2015
Working Paper Series
3 downloads

Pomoc publiczna dla przedsiębiorstw (State Aid for Enterprises)
"Ekonomiczne Problemy Usług" 2007, nr 8, pp. 85-93 (article in Polish),
Ireneusz Jazwinski
University of Szczecin
Date Posted: April 30, 2015
Working Paper Series

Incl. Electronic Paper Regulación actual en el uso de internet móvil en Colombia: perspectivas sectoriales (Current Regulations in Mobile Internet Use in Colombia: Sectorial Outlook)
Ricardo Alfredo Carreño Vallejo and David Hernando Morales Álvarez
National University of Colombia and National University of Colombia
Date Posted: April 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Sleeping with the Enemy: Taxes and Former IRS Employees
John (Xuefeng) Jiang , John R. Robinson and Maobin Wang
Michigan State University , University of Texas at Austin and University of International Business and Economics (UIBE) - School of Banking and Finance
Date Posted: April 21, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Competition Policy and Industrial Policy: Time for Reconciliation
Juan Delgado
Global Economics Group
Date Posted: April 15, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Budget Cycles, R&D Investment and Crowding Out: Government Dependent Firms and Their Peers
FIRN Research Paper No. 2581273
Phong T. H. Ngo and Jared R. Stanfield
Australian National University (ANU) and UNSW Australia - School of Banking and Finance
Date Posted: March 21, 2015
Last Revised: June 03, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper Corporate Taxation and Investment – Evidence from the Belgian Ace Reform
Ruhr Economic Paper No. 534
Nils aus dem Moore
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: March 19, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
Ruhr Economic Paper No. 533
Nils aus dem Moore
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: March 19, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Dividends and Investment: Evidence of Heterogeneous Firm Behavior
NYU Wagner Research Paper No. 2575860
Aparna Mathur , Nirupama Rao , Michael R. Strain and Stan Veuger
American Enterprise Institute (AEI) , New York University (NYU) - Robert F. Wagner Graduate School of Public Service , American Enterprise Institute and American Enterprise Institute (AEI)
Date Posted: March 12, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Mission Impossible: A Guide to the New U.S. Icebreaker Discussion
Adam Patrick Murray
University of Washington School of Law - Arctic Law & Policy Institute
Date Posted: February 25, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Tax Policy Endogeneity: Evidence from R&D Tax Credits
FEDS Working Paper No. 2014-101
Andrew C Chang
Federal Reserve Board
Date Posted: February 15, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Municipal Service in the Legislation of the Russian Federation (Digest)
Olga Vladimirovna Simagina
The Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: February 03, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Effective Tax Rates Under IP Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Lisa Evers and Christoph Spengel
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 27, 2015
Working Paper Series
65 downloads

Incl. Electronic Paper Agents of Privatization? Business Groups and the Rise of Pension Funds in Continental Europe
Socio-Economic Review (2013) 11 (3): 441-469
Marek Naczyk
Sciences Po Paris - Centre d’études européennes
Date Posted: January 16, 2015
Last Revised: February 07, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
CESifo Working Paper Series No. 5132
Ronald B. Davies , Julien Martin , Mathieu Parenti and Farid Toubal
University College Dublin (UCD) , University of Quebec at Montreal (UQAM) , Catholic University of Louvain (UCL) and Paris School of Economics (PSE)
Date Posted: January 16, 2015
Working Paper Series
110 downloads

Incl. Electronic Paper Empirical Evidence on the Effectiveness of Social Public Procurement Policy: The Case of the Swiss Apprenticeship Training System
CESifo Working Paper Series No. 5119
Mirjam Strupler and Stefan C. Wolter
University of Bern and Swiss Coordination Centre for Research in Education (SKBF)
Date Posted: January 14, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Contracting with One Agent for One Period
Hamed Khaledi
Michigan State University
Date Posted: December 29, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper How Do Firm Characteristics Affect the Corporate Income Tax Revenue?
Amilcar Armando Menichini
Naval Postgraduate School
Date Posted: December 13, 2014
Last Revised: May 20, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
CESifo Working Paper Series No. 5090
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: December 11, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Are We Heading Towards a Corporate Tax System Fit for the 21st Century?
Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Date Posted: December 03, 2014
Accepted Paper Series
1984 downloads

Incl. Electronic Paper U.S. Corporate Profit Margins, a Bottoms-Up Analysis: Deja Vu All Over Again
Baijnath Ramraika, CFA and Prashant Trivedi
MAEG and MAEG
Date Posted: November 12, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
Government Institute for Economic Research Working Papers No. 56
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: November 11, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Petroleum Taxation and Investment Behaviour
CESifo Working Paper Series No. 5046
Petter Osmundsen , Magne Emhjellen , Thore Johnsen , Alexander G. Kemp and Christian Riis
University of Stavanger , Petoro A.S. , Norwegian School of Economics (NHH) - Department of Finance , University of Aberdeen - Business School and Norwegian Business School
Date Posted: November 06, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Investment Decisions and Depreciation Choices Under a Discretionary Tax Depreciation Rule
J. Wielhouwer and Eelke Wiersma
VU University Amsterdam and VU University Amsterdam - Department of Accounting
Date Posted: October 25, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Dividend Taxation and the Cost of New Share Issues
CESifo Working Paper Series No. 5001
Tobias Lindhe and Jan Edvin Södersten
Ministry of Finance and Uppsala University - Department of Economics
Date Posted: October 22, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Tax-Motivated Income Shifting and the Information Environment
Ciao-Wei Chen , Bradford F. Hepfer , Phillip Quinn and Ryan J. Wilson
University of Iowa - Department of Accounting , The University of Iowa - Department of Accounting , University of Washington - Foster School of Business and University of Oregon - Lundquist College of Business
Date Posted: October 15, 2014
Last Revised: June 02, 2015
Working Paper Series
153 downloads

Incl. Electronic Paper Petroleum Taxation and Investment Behaviour
USAEE Research Paper Series 14-175
Petter Osmundsen , Magne Emhjellen , Thore Johnsen , Alexander G. Kemp and Christian Riis
University of Stavanger , Petoro A.S. , Norwegian School of Economics (NHH) - Department of Finance , University of Aberdeen - Business School and Norwegian Business School
Date Posted: October 12, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Tax Loss Carryovers in a Competitive Environment
Tuck School of Business Working Paper No. 2506636
Anja De Waegenaere , Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) , Dartmouth College - Tuck School of Business and VU University Amsterdam
Date Posted: October 08, 2014
Working Paper Series
50 downloads

The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit
Journal of American Taxation Association, Vol. 37, Issue 1, pp. 157-182, 2015
Andrew R. Finley , Stephen J. Lusch and Kirsten A. Cook
University of Arizona, Department of Accounting , University of Arizona - Department of Accounting and Texas Tech University - Area of Accounting
Date Posted: October 07, 2014
Last Revised: June 10, 2015
Accepted Paper Series

Incl. Electronic Paper The Productivity Consequences of Political Turnover: Firm-Level Evidence from Ukraine's Orange Revolution
IZA Discussion Paper No. 8510
John S. Earle and Scott Gehlbach
George Mason University - School of Public Policy and University of Wisconsin-Madison
Date Posted: October 04, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Pass-through of CO2 Emission Costs to Hourly Electricity Prices in Germany
CESifo Working Paper Series No. 4964
Beat Hintermann
University of Maryland - Department of Agricultural & Resource Economics
Date Posted: September 30, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper Tax Lobbying and Corporate Political Activity: How Do Firms Seek Tax Relief?
John A. Barrick and Raquel Meyer Alexander
Brigham Young University - School of Accountancy and Washington and Lee University
Date Posted: September 26, 2014
Working Paper Series
92 downloads

Incl. Electronic Paper The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan
Sehrish Rasool , Javed Ali Dars and Beenish Shah
Isra University , Isra University and Isra University
Date Posted: September 14, 2014
Working Paper Series
240 downloads

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: September 12, 2014
Working Paper Series

Specific versus Ad Valorem Taxation and Externalities
Journal of Economics, 76(2):177-187, 2002, DOI: 10.1007/s007120200035
Jukka Pirttila
United Nations - World Institute for Development Economics Research (UNU/WIDER)
Date Posted: September 07, 2014
Accepted Paper Series

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Last Revised: April 03, 2015
Accepted Paper Series
325 downloads

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2014
Working Paper Series
75 downloads

Incl. Electronic Paper Japan's Corporate Income Tax: Facts, Issues and Reform Options
IMF Working Paper No. 14/138
Ruud A. De Mooij and Ikuo Saito
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: August 27, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Indian Information Technology Services Sector and the Domestic User Industry – An Uneasy Partnership?
Sachin Garg , Rashmi Sarita and Lokesh Venkataswamy
George Mason University - School of Policy, Government, and International Affairs , Federation of Indian Chambers of Commerce & Industry and Innomantra Consulting Private Limited
Date Posted: August 26, 2014
Working Paper Series
6 downloads

Incl. Fee Electronic Paper The Effects of Public Spending Composition on Firm Productivity
Economic Inquiry, Vol. 52, Issue 4, pp. 1525-1542, 2014
Richard Kneller and Florian Misch
University of Nottingham and Centre for European Economic Research (ZEW)
Date Posted: August 23, 2014
Accepted Paper Series


 

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