Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 592,290
Full Text Papers: 492,398
Authors: 274,205
Papers Received in
  Last 12 months:
62,677

Paper Downloads:
To date: 83,454,850
Last 12 months: 10,475,316
Last 30 days: 1,032,387

CiteReader:  What's this?
Papers with
  Resolved
  References:
281,784
Total References: 9,075,779
Papers with Cites: 246,067
Total Citation
  Links:
6,036,513
Papers with
  Resolved
  Footnotes:
94,530
Total Footnotes: 9,189,957


SSRN eLibrary Search Results
JEL Code: H26
243,424 Total downloads
Showing Papers 201 - 250 of 1,207
Sort By
1 2 3 4 ... 25 | Next >
   


Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
ZEW - Centre for European Economic Research Discussion Paper No. 15-008
Melissa Berger , Gerlinde Fellner , Rupert Sausgruber and Christian Traxler
Centre for European Economic Research (ZEW) - Corporate Taxation and Public Finance Research , University of Ulm - Department of Mathematics and Economics , Vienna University of Economics and Business - Department of Economics and Hertie School of Governance
Date Posted: February 26, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Date Posted: February 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States
Forthcoming in Thomas Pogge and Krishen Mehta (editors), GLOBAL TAX FAIRNESS, Oxford University Press, 2015.
Lorraine Eden
Texas A&M University - Department of Management
Date Posted: February 24, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Find It and Tax It: From TIEAs to IGAs
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 21, 2015
Working Paper Series
72 downloads

Incl. Electronic Paper Foreign Account Tax Compliance Act – An Overview
Ashish Karundia
Independent
Date Posted: February 18, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper All or Nothing? The Obama Budget Proposals and BEPS
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 18, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Designing Focus Groups and Experiments to Evaluate Policy Approaches and Measures for Tackling Undeclared Work
Marina Polak , Lyubo Mishkov and Colin C. Williams
University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: February 17, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
Andrew R. Finley
University of Arizona, Department of Accounting
Date Posted: February 16, 2015
Last Revised: February 23, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
CESifo Working Paper Series No. 5195
Melissa M Berger , Gerlinde Fellner , Rupert Sausgruber and Christian Traxler
Centre for European Economic Research (ZEW) , University of Ulm - Department of Mathematics and Economics , Vienna University of Economics and Business - Department of Economics and Hertie School of Governance
Date Posted: February 10, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Collusive Tax Evasion and Social Norms
CESifo Working Paper Series No. 5167
Martin A. Abraham , Kerstin Lorek , Friedemann Richter and Matthias Wrede
University of Toledo , Friedrich-Alexander-University of Erlangen-Nuremberg , Friedrich-Alexander-University of Erlangen-Nuremberg and University of Erlangen-Nuremberg - Institute of Economics
Date Posted: February 04, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Other-Regarding Preferences and Other-Regarding Cheating – Experimental Evidence from China, Italy, Japan and the Netherlands
Ting Jiang
Philosophy, Politics and Economics
Date Posted: February 02, 2015
Working Paper Series
8 downloads

Incl. Fee Electronic Paper Norms, Enforcement, and Tax Evasion
CEPR Discussion Paper No. DP10372
Timothy J. Besley , Anders Jensen and Torsten Persson
London School of Economics & Political Science (LSE) - Department of Economics , London School of Economics & Political Science (LSE) and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 02, 2015
Working Paper Series

Incl. Electronic Paper Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States
Ricardo Perez-Truglia and Ugo Troiano
Microsoft Research and University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 01, 2015
Last Revised: February 21, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Eye-Share: Irish Proposal to Overcome Sandwich – Still a Long Way to Go
TAXSUTRA, 2015
Ashish Karundia
Independent
Date Posted: January 30, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper The 'Peter Pan Syndrome' in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption
Cowles Foundation Discussion Paper No. 1980
K. Sudhir and Debabrata Talukdar
Yale School of Management and State University of New York at Buffalo - School of Management
Date Posted: January 21, 2015
Last Revised: January 22, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Stock Liquidity and Tax Avoidance: Evidence from Natural Experiments
Sean Cao and Chi Wan
Georgia State University - School of Accountancy and University of Massachusetts Boston - Department of Accounting and Finance
Date Posted: January 16, 2015
Last Revised: January 22, 2015
Working Paper Series
56 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
54 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
79 downloads

Incl. Electronic Paper On the Relative Size of Direct and Indirect Tax Evasion
International Economic Letters, 2014, 3(2), 45-48
Gerasimos T. Soldatos
American University of Athens
Date Posted: January 09, 2015
Last Revised: January 11, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-23
Pierre Boyer , Nadja Dwenger and Johannes Rincke
University of Mannheim - School of Economics (VWL) , Max Planck Institute for Tax Law and Public Finance and Ludwig-Maximilians-Universität München
Date Posted: December 20, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
Yale Journal of Law & Technology, 2015, Forthcoming, University of Washington School of Law Research Paper No. 2014-34
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Last Revised: February 12, 2015
Accepted Paper Series
142 downloads

Incl. Electronic Paper Accounting and Financial Aspects of Factors Influence of Tax Competition on the Tax Policy of European Countries
ISSN 1994-1749. 2012. Вип. 2 (23).,
D. V. Veremchuk , O. V. Kantaeva and Olga Liuta
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine , National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine
Date Posted: December 17, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
57 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
316 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
122 downloads

Incl. Electronic Paper How Reliably Do Financial Statement Proxies Identify Tax Avoidance?
Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5
Lisa De Simone , Jordan Nickerson , Jeri K. Seidman and Bridget Stomberg
Stanford Graduate School of Business , Boston College , University of Texas at Austin - McCombs School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: December 06, 2014
Last Revised: January 22, 2015
Working Paper Series
169 downloads

Incl. Electronic Paper Six Degrees of Graduation: Law and Economics of Variable Sanctions
Columbia Law and Economics Working Paper No. 508
Alex Raskolnikov
Columbia University - Law School
Date Posted: December 02, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper Risky Business: The Prosopography of Corporate Tax Planning
National Tax Journal, Vol. 67, No. 4, 2014
Michael P. Donohoe , Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: December 02, 2014
Accepted Paper Series
101 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
116 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms
Yukun Sun
Clemson University
Date Posted: November 19, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper Do Audits Matter?: A Parallax Theory of the Relation between Tax Enforcement and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: January 20, 2015
Working Paper Series
192 downloads

Incl. Electronic Paper The Rise and Fall of the Consumption Tax: A Historical Perspective
U of Michigan Law & Econ Research Paper No. 14-025, U of Michigan Public Law Research Paper No. 435
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 18, 2014
Last Revised: February 20, 2015
Working Paper Series
262 downloads

Incl. Electronic Paper Why AMT and No AMxT? A Comment on Hines and Logue
U of Michigan Law & Econ Research Paper No. 14-024, U of Michigan Public Law Research Paper No. 436
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 16, 2014
Last Revised: February 20, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: February 25, 2015
Accepted Paper Series
74 downloads

Incl. Fee Electronic Paper Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, with an Application to Italy
Review of Income and Wealth, Vol. 60, Issue 4, pp. 747-772, 2014
Guerino Ardizzi , Carmelo Petraglia , Massimiliano Piacenza and Gilberto Turati
Bank of Italy , University of Basilicata, Di.T.Ec. , University of Torino - Department of Economics and Statistics and University of Torino - Department of Economics and Statistics
Date Posted: November 11, 2014
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of the Nature of Corruption in Zimbabwe
Doctorate Thesis, Atlantic International University. Honolulu, Hawai.
Wellington Garikai Bonga
Independent
Date Posted: November 10, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
92 downloads

Incl. Electronic Paper 2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States
CASE Network Reports No. 120/2014
Luca Barbone , Mikhail Bonch-Osmolovskiy and Grzegorz Poniatowski
CASE - Center for Economic and Social Research , CASE - Center for Social and Economic Research and CASE - Center for Social and Economic Research
Date Posted: October 29, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?
Joel B. Slemrod , Brett Collins , Jeffrey L. Hoopes , Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business , Government of the United States of America - Internal Revenue Service (IRS) , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Michigan at Ann Arbor - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Date Posted: October 28, 2014
Last Revised: February 07, 2015
Working Paper Series
91 downloads

Incl. Electronic Paper Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'
U of Michigan Public Law Research Paper No. 426, U of Michigan Law & Econ Research Paper No. 14-022
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 19, 2014
Last Revised: November 07, 2014
Working Paper Series
145 downloads

Incl. Electronic Paper Dynamic Model of Fiscal Solvency: Comparative Dynamic Analysis
Robert Kruszewski , Janusz Adam Kudła , Konrad Walczyk , Katarzyna Kopczewska and Agata Agnieszka Kocia
Warsaw School of Economics , University of Warsaw , Warsaw School of Economics (SGH) , University of Warsaw - Faculty of Economic Sciences and University of Warsaw - Faculty of Economic Sciences
Date Posted: October 17, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Last Revised: October 24, 2014
Accepted Paper Series
314 downloads

Incl. Electronic Paper Reinventing the Wheel: What We Can Learn from the Tax Reform Act of 1986
U of Michigan Public Law Research Paper No. 424, U of Michigan Law & Econ Research Paper No. 14-018
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 30, 2014
Working Paper Series
66 downloads

Incl. Electronic Paper A Perspective on Supra-Nationality in Tax Law
Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015, U of Michigan Public Law Research Paper No. 425, U of Michigan Law & Econ Research Paper No. 14-019
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 30, 2014
Working Paper Series
94 downloads

Incl. Electronic Paper Misreporting in the Value-Added Tax and the Optimal Enforcement
CentER Discussion Paper Series No. 2014-061
Mohammad Hoseini
Tilburg University - Center for Economic Research (CentER)
Date Posted: October 07, 2014
Last Revised: December 31, 2014
Working Paper Series
30 downloads

Business Regulation and Taxation: Effects on Cross-Country Corruption
Journal of Economic Policy Reform, 15(3): 223-242, 2012
Rajeev K. Goel
Illinois State University - Department of Economics
Date Posted: October 01, 2014
Accepted Paper Series

Incl. Electronic Paper A World Turned Upside Down: Reflections on the 'New Wave' Inversions and Notice 2014-52
U of Michigan Public Law Research Paper No. 421
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: September 29, 2014
Last Revised: October 17, 2014
Accepted Paper Series
306 downloads


 

1 2 3 4 ... 25 | Next >
   


 

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 3.922 seconds