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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

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  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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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
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Incl. Electronic Paper 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

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

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
1 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Justice for All: The IRS Reimagined
David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
16 downloads

Incl. Electronic Paper 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

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
11 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Debt Tax Shield: A Balance Sheet Approach
Deen Kemsley
Tulane University - Accounting & Taxation
Date Posted: March 24, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

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
30 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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


 

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