Feedback to SSRN (Beta)
SSRN eLibrary Statistics:
Papers & Authors:
Abstracts:
484,961
Full Text Papers:
394,289
Authors:
227,018
Papers Received in Last 12 months:
69,054
Paper Downloads:
To date:
66,050,196
Last 12 months:
11,186,953
Last 30 days:
1,033,315
CiteReader: What's this?
Papers with Resolved References:
238,981
Total References:
8,480,523
Papers with Cites:
230,038
Total Citation Links:
5,722,240
Papers with Resolved Footnotes:
77,812
Total Footnotes:
8,534,471
SSRN eLibrary Search Results
JEL Code: H25
384,547 Total downloads
Showing Papers 1,301 - 1,350 of 1,888
Sort By
Abstract Title, A-Z
Abstract Title, Z-A
Downloads, Ascending
Downloads, Descending
Date Posted, Ascending
Date Posted, Descending
Who Participates in Corporate Income Tax Consolidation? Evidence from Japan
Kazuki Onji
Australian National University - Crawford School of Economics and Government
Date Posted: May 24, 2013
Working Paper Series
1 downloads
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
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
1 downloads
Qualification of Hybrid Financial Instruments in Tax Treaties
Diritto e Pratica Tributaria Internazionale, No. 3, p. 977, 2011
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: May 21, 2013
Accepted Paper Series
4 downloads
Justice for All: The IRS Reimagined
David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
16 downloads
Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax
Hofstra Law Review, Vol. 41, No. 359, 2012
Steve Black
Texas Tech University School of Law
Date Posted: May 17, 2013
Accepted Paper Series
6 downloads
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
11 downloads
The Transfer Pricing Regs Need a Good Edit
Pepperdine Law Review, Vol. 40, 2013
Susan C. Morse
University of California Hastings College of the Law
Date Posted: May 16, 2013
Accepted Paper Series
8 downloads
OECD Launches New Effort to Undermine Tax Competition
Cato Institute Tax & Budget Bulletin No. 68
Daniel J. Mitchell
Cato Institute
Date Posted: May 14, 2013
Accepted Paper Series
8 downloads
The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness after an Audit
Jason Matthew DeBacker
,
Bradley T. Heim ,
Anh Tran and
Alex Yuskavage
Middle Tennessee State University - Department of Economics and Finance
,
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
,
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
and
University of Wisconsin - Madison - Department of Economics
Date Posted: May 09, 2013
Working Paper Series
28 downloads
Available at: Introducing a Nearly Vast Amount of Work to Be Done
Journal of Law: Periodical Laboratory of Legal Scholarship, Vol. 3, No. 1, pp. 1-26, 2013
Ross E. Davies
George Mason University School of Law
Date Posted: May 08, 2013
Last Revised: May 22, 2013
Accepted Paper Series
23 downloads
Who Participates in Tax Avoidance?
CESifo Working Paper Series No. 4219
Annette Alstadsæter and
Martin Jacob
University of Oslo
and
WHU - Otto Beisheim School of Management
Date Posted: May 08, 2013
Working Paper Series
24 downloads
Labor Unemployment Risk and Tax Aggressiveness
Erik Devos
and
Shofiqur Rahman
University of Texas at El Paso - College of Business Administration - Department of Economics and Finance
and
University of Texas at El Paso
Date Posted: May 03, 2013
Working Paper Series
18 downloads
Characteristics of Firms that Have an Underwritten Dividend Revinestment Plan: Australian Evidence
Mathew Abraham
Independent
Date Posted: April 30, 2013
Working Paper Series
13 downloads
Characteristics of Firms that have an Underwritten Dividend Reinvestment Plan: Australian Evidence
Mathew Abraham
Independent
Date Posted: April 29, 2013
Working Paper Series
Territoriality: For and Against
U of Michigan Public Law Research Paper No. 326
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: April 27, 2013
Last Revised: May 15, 2013
Working Paper Series
27 downloads
Corporate Taxation and Productivity Catch-Up: Evidence from European Firms
Norman Gemmell
,
Richard Kneller
,
Danny McGowan
,
Ismael Sanz
and
José F. Sanz-Sanz
Victoria University of Wellington - Victoria Business School
,
University of Nottingham
,
Bangor Business School
,
Universidad Rey Juan Carlos
and
Universidad Complutense de Madrid (UCM)
Date Posted: April 26, 2013
Working Paper Series
3 downloads
Reforming the Taxation of Trusts – Piecing Together the Mosaic
Sydney Law Review, Vol. 35, No. 1, 2013, Forthcoming, Sydney Law School Research Paper No. 13/33
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: April 22, 2013
Accepted Paper Series
21 downloads
The Holding Company as an Instrument of Companies’ Tax-Financial Policy Formation
Contemporary Economics, Vol. 7, No. 1, pp. 75-82, 2013
Dominik Gajewski
University of Finance and Management
Date Posted: April 18, 2013
Accepted Paper Series
3 downloads
Corporate Governance, Incentives, and Tax Avoidance
Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Chris Armstrong ,
Jennifer L. Blouin ,
Alan D. Jagolinzer
and
David F. Larcker
University of Pennsylvania - Accounting Department
,
University of Pennsylvania - Accounting Department
,
University of Colorado - Leeds School of Business
and
Stanford University - Graduate School of Business
Date Posted: April 18, 2013
Working Paper Series
189 downloads
Rejection of Abnormally Low and Non-Compliant Tenders in EU Public Procurement: A Comparative View on Selected Jurisdictions
European Procurement Law Series, Vol 6, Forthcoming
Albert Sánchez Graells
University of Hull - School of Law
Date Posted: April 12, 2013
Accepted Paper Series
40 downloads
Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries
Christopher Balding
and
Estelle P. Dauchy
HSBC School of Business
and
New Economic School (NES)
Date Posted: April 12, 2013
Working Paper Series
5 downloads
Section 11C of Central Excise Act, 1944: Judicial Murder of Benevolent Provision
Excise and Customs Reporter, Vol. 196, pp. 43SF-54SF, April 2013
Tarun Jain
Supreme Court of India
Date Posted: April 10, 2013
Accepted Paper Series
4 downloads
Jurisdiction to Tax Corporations
Forthcoming, Boston College Law Review, Vol. 54, No. 4, 2013
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 09, 2013
Accepted Paper Series
74 downloads
Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
Harry Grubert and
Rosanne Altshuler
U.S. Treasury Department
and
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Date Posted: April 06, 2013
Last Revised: May 12, 2013
Working Paper Series
225 downloads
The Importance of Policy Neutrality for Lowering Greenhouse Gas Emissions
SPP Research Paper No. 6-14
Trevor Tombe
and
Jennifer Winter
University of Calgary
and
University of Calgary - The School of Public Policy
Date Posted: April 05, 2013
Accepted Paper Series
5 downloads
Magnifying Deterrence by Prosecuting Professionals
89 Ind. L.J. ___ (2014) Forthcoming, University of Washington School of Law Research Paper No. 2013-17
Scott A. Schumacher
University of Washington - School of Law
Date Posted: April 02, 2013
Last Revised: May 14, 2013
Accepted Paper Series
113 downloads
The Impact of Sales Taxation on Internet Commerce — An Empirical Analysis
Economics Letters 99 (2008) 557-560
Shamim Ahmed
and
Tony S. Wirjanto
Independent
and
University of Waterloo, School of Accounting & Finance and Department of Statistics & Actuarial Science
Date Posted: March 31, 2013
Accepted Paper Series
A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues
SPP Research Paper No. 6-11
Ronald D. Kneebone and
Margarita Gres
University of Calgary - Economics
and
University of Calgary - The School of Public Policy
Date Posted: March 30, 2013
Accepted Paper Series
16 downloads
Still on the Repayment of 'Indirect' Taxes
Hugo de Brito Machado Segundo
Federal University of Ceara
Date Posted: March 30, 2013
Working Paper Series
5 downloads
Sovereign Wealth and Pension Funds Controlling Canadian Businesses: Tax-Policy Implications
SPP Research Paper No. 6-5
Vijay M. Jog and
Jack Mintz
Carleton University - Eric Sprott School of Business
and
University of Calgary - The School of Public Policy
Date Posted: March 29, 2013
Accepted Paper Series
12 downloads
Fixing Saskatchewan's Potash Royalty Mess: A New Approach for Economic Efficiency and Simplicity
SPP Research Paper No. 6-7
Duanjie Chen
and
Jack Mintz
University of Calgary - The School of Public Policy
and
University of Calgary - The School of Public Policy
Date Posted: March 29, 2013
Accepted Paper Series
4 downloads
Partnering Universities and Companies in Russia: Effects of New Government Initiative
Irina Dezhina
and
Yuri Simachev
Gaidar Institute for Economic Policy
and
Interdepartmental Analytical Center
Date Posted: March 29, 2013
Working Paper Series
7 downloads
Tax Loss Utilization and Corporate Groups: A Policy Conundrum
SPP Research Paper No. 6-3
Stephen Richardson
and
Michael Smart
University of Calgary - School of Public Policy
and
University of Toronto - Department of Economics
Date Posted: March 28, 2013
Accepted Paper Series
12 downloads
The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making
Jill M. Zuber
and
Debra Sanders
North Dakota State University
and
Washington State University
Date Posted: March 25, 2013
Working Paper Series
17 downloads
Flat Tax in the EU – 'Something of Craze'?: The Bulgarian Case
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers
,
Emil Kalchev
Bulgarian Academy of Sciences
Date Posted: March 24, 2013
Last Revised: May 22, 2013
Working Paper Series
20 downloads
The Debt Tax Shield: A Balance Sheet Approach
Deen Kemsley
Tulane University - Accounting & Taxation
Date Posted: March 24, 2013
Working Paper Series
34 downloads
Determinants of Tax Compliance in Small and Medium Enterprises in Zimbabwe
Nelson Maseko
Institute of Chartered Secretaries and Administrators in Zimbabwe
Date Posted: March 24, 2013
Working Paper Series
42 downloads
Can the Treasury Exempt Its Own Companies from Tax? The $45 Billion GM NOL Carryforward
Cato Public Policy Papers Vol. 1, 2011
J. Mark Ramseyer and
Eric Bennett Rasmusen
Harvard Law School
and
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: March 20, 2013
Accepted Paper Series
58 downloads
The Real Effects of Opacity: Evidence from Tax Avoidance
Columbia Business School Research Paper No. 13-16
Jon N. Kerr
Columbia University - Columbia Business School
Date Posted: March 16, 2013
Working Paper Series
102 downloads
Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options
George Ryan Huston ,
Richard M. Morton and
Thomas Joseph Smith
University of South Florida - School of Accountancy
,
Florida State University - Department of Accounting
and
Florida Atlantic University - School of Accounting
Date Posted: March 16, 2013
Working Paper Series
25 downloads
Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments
Harvard Business Law Review Online, Vol. 3, p. 108, 2013
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: March 15, 2013
Accepted Paper Series
124 downloads
A Framework for Efficient Government Investment
IMF Working Paper No. 13/58
Andrew Warner
International Monetary Fund (IMF)
Date Posted: March 15, 2013
Working Paper Series
25 downloads
Worldwide Tax Reform: Reversing the Race to the Bottom
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 13, 2013
Working Paper Series
58 downloads
New Estimates of Effective Corporate Tax Rates on Business Investment
Cato Institute Tax & Budget Bulletin No. 64
Duanjie Chen
and
Jack Mintz
University of Calgary - The School of Public Policy
and
University of Calgary - The School of Public Policy
Date Posted: March 11, 2013
Accepted Paper Series
18 downloads
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
30 downloads
Disappearing Subsidiaries: The Cases of Google and Oracle
Jeffrey D. Gramlich and
Janie Whiteaker-Poe
University of Southern Maine - School of Business
and
University of Kansas
Date Posted: March 07, 2013
Working Paper Series
55 downloads
Taxation, Bank Leverage, and Financial Crises
IMF Working Paper No. 13/48
Ruud A. Mooij ,
Michael Keen and
Masanori Orihara
affiliation not provided to SSRN
,
International Monetary Fund (IMF) - Fiscal Affairs Department
and
University of Illinois at Urbana-Champaign
Date Posted: March 07, 2013
Working Paper Series
35 downloads
Tax Structure and the FDI: The Deterrent Effects of Complexity and Uncertainty
William Davidson Institute Working Paper No. 558
Kelly D. Edmiston ,
Neven T. Valev
and
Shannon Mudd
Federal Reserve Bank of Kansas City
,
Georgia State University - Department of Economics
and
Thunderbird, American Graduate School of International Management
Date Posted: March 05, 2013
Working Paper Series
270 downloads
FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination
U of Michigan Public Law Research Paper No. 319
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: March 05, 2013
Last Revised: March 07, 2013
Working Paper Series
34 downloads
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo7 in 5.953 seconds