Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 543,121
Full Text Papers: 445,551
Authors: 252,266
Papers Received in
  Last 12 months:
65,590

Paper Downloads:
To date: 74,936,513
Last 12 months: 10,103,116
Last 30 days: 846,682

CiteReader:  What's this?
Papers with
  Resolved
  References:
254,687
Total References: 8,920,295
Papers with Cites: 240,003
Total Citation
  Links:
5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,013,447


SSRN eLibrary Search Results
JEL Code: H32
87,215 Total downloads
Showing Papers 1 - 50 of 438
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Measuring the Shadow Economy Using Company Managers
Journal of Comparative Economics, Forthcoming
Tālis J. Putniņš and Arnis Sauka
University of Technology, Sydney - UTS Business School and Stockholm School of Economics in Riga
Date Posted: April 11, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper M&A and the Tax Benefits of Debt-Financing
ZEW - Centre for European Economic Research Discussion Paper No. 14-019
Uwe Scheuering
Centre for European Economic Research (ZEW)
Date Posted: March 21, 2014
Working Paper Series
13 downloads

Transfer Pricing and Generalized Implicit Support Networks
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: March 08, 2014
Working Paper Series

Incl. Electronic Paper Corporate Taxes and the Growth of the Firm
KOF Working Paper No. 354
Federica Liberini
KOF Swiss Economic Institute
Date Posted: March 04, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Is the IRS a Sore Loser?
Accounting & Taxation, v. 4 (2) p. 31-38, 2012
Laura Lee Mannino
St. John's University
Date Posted: February 08, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes
Maria Coelho
University of California, Berkeley - Department of Economics
Date Posted: February 02, 2014
Last Revised: March 12, 2014
Working Paper Series
78 downloads

Incl. Electronic Paper Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
Mazhar Waseem
London School of Economics & Political Science (LSE)
Date Posted: January 31, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Transfer Pricing and MNCs: Safe Harbour Rules (SHR) and Advance Pricing Arrangement (APA) to Facilitate FDI and Reduce Litigation in India
Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, ISBN: 978-81-923049-3-9, Print Quick, Institute of Management, Nirma University, Ahmedabad, Jan. 2014, pp. 355-367.
Pawan K. Chugan
Nirma University - Institute of Management
Date Posted: January 23, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Do Payroll Tax Cuts Raise Youth Employment?
IFN Working Paper No. 1001
Johan Egebark and Niklas Kaunitz
Stockholm University - Department of Economics and Stockholm University - Swedish Institute for Social Research (SOFI)
Date Posted: January 05, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Restaurant VAT Cut: Cheaper Meal and More Service?
Government Institute for Economic Research Working Papers No. 52
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and University of Helsinki - Department of Political and Economic Studies
Date Posted: January 02, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Firm Taxation and the Endogenous Distribution of Markups
John T. Dalton and Turkmen Goksel
Wake Forest University and Ankara University - Department of Economics
Date Posted: December 23, 2013
Working Paper Series
7 downloads

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Urska Kosi and Aljosa Valentincic
Independent and University of Ljubljana - Faculty of Economics
Date Posted: December 21, 2013
Accepted Paper Series

Incl. Electronic Paper Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development
IZA Discussion Paper No. 7808
Luc Behaghel , Adrien J.S. Lorenceau and Simon Quantin
Paris School of Economics , Paris School of Economics (PSE) and National Institute of Statistics and Economic Studies (INSEE) - Direction des Études et Synthèses Économiques (INSEE-DSDS)
Date Posted: December 21, 2013
Working Paper Series

Incl. Electronic Paper Productive Development Policies and Innovation Spillovers Through Labor Force Mobility: The Case of the Brazilian Innovation Support System
IDB Working Paper No. IDB-WP-459
Ingtec USP Research Group
Ingtec USP Research Group
Date Posted: December 15, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Business Models for Sustainable Technologies: Exploring Business Model Evolution in the Case of Electric Vehicles
Research Policy, Forthcoming
Rene Bohnsack , Jonatan Pinkse and Ans Kolk
University of Amsterdam - University of Amsterdam Business School , Grenoble Ecole de Management and University of Amsterdam - University of Amsterdam Business School
Date Posted: November 15, 2013
Accepted Paper Series
56 downloads

Incl. Electronic Paper Tax Competition Regarding Foreign Direct Investment between Transition European Countries
The Annals of 'Dun A Rea De Jos' University of Galaţi Fascicle I, Economics and Applied Informatics, Year XI, 2005,
Ramona Dumitriu
University Dunarea de Jos Galati
Date Posted: November 14, 2013
Accepted Paper Series
6 downloads

Incl. Electronic Paper Does an R&D Tax Credit Affect R&D Expenditure? The Japanese R&D Tax Credit Reform in 2003
CESifo Working Paper Series No. 4451
Hiroyuki Kasahara , Katsumi Shimotsu and Michio Suzuki
University of British Columbia , Queen's University (Canada) - Department of Economics and University of Tokyo
Date Posted: November 13, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Market Power in Emission Permit Markets: Theory and Evidence
CESifo Working Paper Series No. 4447
Beat Hintermann
University of Maryland - Department of Agricultural & Resource Economics
Date Posted: November 12, 2013
Working Paper Series
38 downloads

Incl. Electronic Paper Supreme Court on 'Works Contract': Analysis and Ramifications of 'Larsen & Toubro' Decision
Excise and Customs Reporter, Vol. 200 (November 2013)(pp. 1SF-18SF).
Tarun Jain
Supreme Court of India
Date Posted: November 11, 2013
Accepted Paper Series
81 downloads

Incl. Electronic Paper Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks
Oscar Amerighi and Giuseppe De Feo
ENEA - Italian National Agency for New Technologies, Energy and Sustainable Economic Development and University of Strathclyde, Glasgow - Strathclyde Business School - Department of Economics
Date Posted: November 11, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper Business Ethics and Socio-Economic Development (Biznes Etisakı Və Sosial-Iqtisadi Inkişaf)
Rasim Abutalibov
Qafqaz University
Date Posted: October 07, 2013
Working Paper Series
9 downloads

Effective Corporate Tax Rates and the Size Distribution of Firms
Journal of Industry, Competition and Trade, Vol. 10, No. 3-4, 2010
Almas Heshmati , Dan Johansson and Carl Magnus Bjuggren
Sogang University , Örebro University School of Business and Research Institute of Industrial Economics (IFN)
Date Posted: October 01, 2013
Accepted Paper Series

Incl. Electronic Paper Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations
ZEW - Centre for European Economic Research Discussion Paper No. 13-070
Lisa Evers , Helen Miller and Christoph Spengel
Centre for European Economic Research (ZEW) , Institute for Fiscal Studies (IFS) and Centre for European Economic Research (ZEW)
Date Posted: September 30, 2013
Last Revised: December 11, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper Taxation, Labor Market Policy and High-Impact Entrepreneurship
Journal of Industry, Competition and Trade, Vol. 10, No. 3-4, 2010
Magnus Henrekson , Dan Johansson and Mikael Stenkula
Research Institute of Industrial Economics (IFN) , Örebro University School of Business and Research Institute of Industrial Economics (IFN)
Date Posted: September 30, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 25, 2013
Last Revised: January 02, 2014
Working Paper Series
205 downloads

Incl. Electronic Paper A Review of the Pension Benefit Guaranty Corporation Pension Insurance Modeling System
Jeffrey R. Brown , Douglas Elliott , Tracy Gordon and Ross A. Hammond
University of Illinois at Urbana-Champaign - Department of Finance , Brookings Institution , Brookings Institution and Brookings Institution - Center on Social and Economic Dynamics
Date Posted: September 25, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Chicago Booth Research Paper No. 13-75
Michael Minnis and Andrew G. Sutherland
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: September 19, 2013
Last Revised: February 04, 2014
Working Paper Series
370 downloads

Competencies and Institutions Fostering High-Growth Firms
Foundations and Trends in Entrepreneurship (2009), 5(1): 1-80
Magnus Henrekson and Dan Johansson
Research Institute of Industrial Economics (IFN) and Örebro University School of Business
Date Posted: September 19, 2013
Accepted Paper Series

Institutional Effects on the Evolution of the Size Distribution of Firms
Small Business Economics, Vol. 12, No. 01, 1999
Magnus Henrekson and Dan Johansson
Research Institute of Industrial Economics (IFN) and Örebro University School of Business
Date Posted: September 02, 2013
Accepted Paper Series

Incl. Electronic Paper Tax Competition, Investment Irreversibility and the Provision of Public Goods
FEEM Working Paper No. 66.2013
Michele Moretto , Paolo M. Panteghini and Sergio Vergalli
University of Padua - Department of Economics , University of Brescia and University of Brescia - Department of Economics
Date Posted: August 30, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper Tax Aggressiveness, China's Corporate Tax Reforms, and Market Impact
Guodong Yuan , Ron P. McIver and Michael Burrow
University of South Australia - School of Commerce , Centre for Applied Financial Studies (CAFS), University of South Australia - School of Commerce and University of South Australia - Division of Business and Enterprise - (CAFS), University of South Australia - School of Commerce
Date Posted: August 26, 2013
Working Paper Series
50 downloads

Incl. Electronic Paper Do SBA Loans Create Jobs?
IZA Discussion Paper No. 7544
J. David Brown and John S. Earle
US Census Bureau Center for Economic Studies and George Mason University - School of Public Policy
Date Posted: August 23, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels
ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Jost Heckemeyer and Michael Overesch
Centre for European Economic Research (ZEW) and Universität zu Köln
Date Posted: July 31, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Is Tax Compliance a Social Norm? A Field Experiment
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 249
Pietro Battiston and Simona Gamba
University of Milan, Bicocca - Department of Economics, Quantitative Methods and Business Strategies (DEMS) and Catholic University of the Sacred Heart of Milan - Department of Economics
Date Posted: July 17, 2013
Last Revised: July 21, 2013
Working Paper Series
30 downloads

Incl. Electronic Paper Does Experience Rating Reduce Disability Inflow?
VATT Working Papers 46
Tomi Kyyrä and Juha Tuomala
Government Institute for Economic Research (VATT) and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: July 11, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper Lessons from 15 Years of Experience with the Dutch Tax Allowance for Energy Investments for Firms
FEEM Working Paper No. 56.2013
Arjan Ruijs
Wageningen University and Research Center (WUR) - Environmental Economics and Natural Resources Group
Date Posted: June 21, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Tax Competition, Investment Irreversibility and the Provision of Public Goods
CESifo Working Paper Series No. 4256
Michele Moretto , Paolo M. Panteghini and Sergio Vergalli
University of Padua - Department of Economics , University of Brescia and University of Brescia - Department of Economics
Date Posted: June 11, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms
Tax Law Review, (2014) Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: June 01, 2013
Last Revised: December 27, 2013
Accepted Paper Series
143 downloads

International Tax Neutrality: Revisited
Tax Law Review, Vol. 64, p. 131 (2011)
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 27, 2013
Accepted Paper Series

International Tax Neutrality: Reconsiderations
Virginia Tax Review, Vol. 27, p. 203, 2007
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 27, 2013
Accepted Paper Series

Incl. Electronic Paper Curbing Misconduct in the Pharmaceutical Industry: Insights from Behavioral Ethics and the Behavioral Approach to Law
American Journal of Law and Medicine, Vol. 14, No. 3, 2013 (Forthcoming)
Yuval Feldman , Rebecca L. Gauthier and Troy H. Schuler
Bar-Ilan University - Faculty of Law , Harvard Law School and Harvard Law School
Date Posted: May 24, 2013
Working Paper Series
189 downloads

Incl. Fee Electronic Paper How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium?
CEPR Discussion Paper No. DP9481
Vincent Daxbek and Antonio Estache
Université Libre de Bruxelles (ULB) and Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
Date Posted: May 24, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper The Reduced VAT Rate for Small Business in Croatia
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 27, No. 1, 2009, pp. 83-114,
Helena Blažić and Mira Dimitrić
University of Rijeka - Faculty of Economics and University of Rijeka - Faculty of Economics
Date Posted: May 22, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Tax Reforms and the Capital Structure of Banks
Thomas Hemmelgarn and Daniel Teichmann
European Commission and Goethe University Frankfurt - House of Finance
Date Posted: May 17, 2013
Working Paper Series
141 downloads

Incl. Electronic Paper Does Experience Rating Reduce Disability Inflow?
IZA Discussion Paper No. 7344
Tomi Kyyrä and Juha Tuomala
Government Institute for Economic Research (VATT) and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: April 20, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper The Effects of Public Spending Composition on Firm Productivity
ZEW - Centre for European Economic Research Discussion Paper No. 13-014
Richard Kneller and Florian Misch
University of Nottingham and Centre for European Economic Research (ZEW)
Date Posted: March 16, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper GAAR and Corporate Governance: Will the Stick Do the Trick?
Journal on Governance, Vol. 1, No. 6, pp. 629-674, 2012.
Tarun Jain
Supreme Court of India
Date Posted: March 10, 2013
Accepted Paper Series
47 downloads

Incl. Electronic Paper A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Wisconsin
Date Posted: March 01, 2013
Working Paper Series
82 downloads

Incl. Fee Electronic Paper Estimating the Incidences of the Recent Pension Reform in China: Evidence from 100,000 Manufacturers
Contemporary Economic Policy, Vol. 31, Issue 2, pp. 332-344, 2013
Zhigang Li and Mingqin Wu
University of Hong Kong and South China Normal University
Date Posted: February 26, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper Assessing the Macroeconomic Impact of Structural Reforms the Case of Italy
IMF Working Paper No. 13/22
Lusine Lusinyan and Dirk Muir
International Monetary Fund (IMF) and Bank of Canada
Date Posted: February 22, 2013
Working Paper Series
19 downloads


 

1 2 3 4 ... Last | Next >


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 6.922 seconds