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Abstracts: 623,563
Full Text Papers: 519,638
Authors: 287,759
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62,786

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Last 12 months: 11,714,509
Last 30 days: 832,533

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SSRN eLibrary Search Results
JEL Code: H26
267,099 Total downloads
Showing Papers 201 - 250 of 1,289
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Incl. Electronic Paper Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday in Uruguay
Thad Dunning , Felipe Monestier , Rafael Piñeiro , Fernando Rosenblatt and Guadalupe Tuñón
University of California, Berkeley - Center on the Politics of Development , Instituto de Ciencia Política - Universidad de la República, Uruguay , Universidad Católica del Uruguay , Escuela de Ciencia Política - Universidad Diego Portales and University of California, Berkeley, Travers Department of Political Science
Date Posted: August 27, 2015
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Small Firms' Formalization the Stick Treatment
CEPR Discussion Paper No. DP10779
Giacomo De Giorgi , Matthew Ploenzke and Aminur Rahman
University College London , Federal Reserve Bank of New York and World Bank
Date Posted: August 27, 2015
Working Paper Series

Incl. Electronic Paper The Unobserved Returns from Entrepreneurship
Sarada .
University of Wisconsin - Madison - School of Business
Date Posted: August 25, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows
Journal of Accounting & Economics (JAE), Vol. 57, No. 1, February 2014
William F. Fox , LeAnn Luna and Georg Schaur
University of Tennessee, Knoxville - College of Business Administration , University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Date Posted: August 16, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Wealthy Tax Non-Filers in a Developing Country: Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan
Katharina Gangl , Erich Kirchler , Christian Lorenz and Benno Torgler
University of Vienna - Department of Psychology , University of Vienna - Department of Psychology , University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Date Posted: August 15, 2015
Working Paper Series
5 downloads

Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Last Revised: August 24, 2015
Accepted Paper Series

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Incl. Electronic Paper Are We Trapped by Our Capital Gains?
Reuven S. Avi-Yonah and Dmitry Zelik
University of Michigan Law School and University of Michigan at Ann Arbor - University of Michigan
Date Posted: August 13, 2015
Last Revised: August 19, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper The Impact of Taxes on Bilateral Royalty Flows
ZEW - Centre for European Economic Research Discussion Paper No. 15-052
Olena Dudar , Christoph Spengel and Johannes Voget
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Tilburg University - Department of Economics
Date Posted: August 12, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper When Only Death Remains Certain: Optimal Tax Mix with Tax Non-Compliance
Jason Huang and Juan Rios
Stanford University, Department of Economics, Students and Stanford University, Department of Economics, Students
Date Posted: August 11, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Evolution of Due Process and State Tax Jurisdiction
Santa Clara Law Review, Vol. 55, No. 3, 2015
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Date Posted: August 10, 2015
Last Revised: August 12, 2015
Accepted Paper Series
83 downloads

Incl. Electronic Paper Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance
Tanja Herbert , Pia Olligs and Michael Overesch
University of Cologne , University of Cologne and Universität zu Köln
Date Posted: August 07, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Tax Compliance Under Different Institutional Settings in the EU: An Experimental Analysis
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 307
Stefania Ottone , Ferruccio Ponzano and Giulia Andrighetto
University of Milan, Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS) , University of Milan, Bicocca - Department of Economics, Quantitative Methods and Business Strategies (DEMS) and European University Institute - Department of Political and Social Sciences (SPS)
Date Posted: August 07, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience
Hanwen Chen , Song Tang , Donghui Wu and Daoguang Yang
Xiamen University , Shanghai University of Finance and Economics - School of Accountancy , The Chinese University of Hong Kong and Xiamen University
Date Posted: August 06, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Compliance with Endogenous Audit Probabilities
DIW Berlin Discussion Paper No. 1493
Kai A. Konrad and Salmai Qari
Max Planck Institute for Tax Law and Public Finance and WZB Berlin Social Science Center
Date Posted: August 04, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Federal Tax Procedure - Practitioner Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Federal Tax Procedure - Student Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development
Journal of World Business, 51(1), 2016 Forthcoming
Ans Kolk
University of Amsterdam Business School
Date Posted: August 02, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Evaluating Policy Measures to Tackle Undeclared Work: The Role of Stakeholder Collaboration in Building Trust and Improving Policy-Making
GREY Working Paper No. 8
Anton Kojouharov and Colin C. Williams
University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: August 02, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'
(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 29, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: United States
Indiana Legal Studies Research Paper No. 319, Annual Congress Milan 2015, IBFD Amsterdam (2016 Forthcoming), FSU College of Law, Public Law Research Paper No. 763, FSU College of Law, Law, Business & Economics Paper No. 15-19
Stephen W. Mazza , Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law , Indiana University Maurer School of Law and Florida State University - College of Law
Date Posted: July 28, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Leveling the Playing Field: The Case for an Education Value Added Tax
Shera Avi-Yonah and Reuven S. Avi-Yonah
Independent and University of Michigan Law School
Date Posted: July 28, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 28, 2015
Last Revised: August 06, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper Charakterystyka Centrów Finansowych Offshore – Tzw. Rajów Podatkowych (Offshore Financial Centre (OFC) Characteristics - The So Called Tax Havens)
Piotr Wisniewski
Warsaw School of Economics - Corporate Finance Unit, Institute of Finance, College of Management and Finance
Date Posted: July 27, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Case for a Destination-Based Corporate Tax
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: July 23, 2015
Working Paper Series
129 downloads

Incl. Electronic Paper Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 24/WP/2015
Andrea Albarea , Michele Bernasconi , Cinzia Di Novi , Anna Marenzi , Dino Rizzi and Francesca Zantomio
Ca Foscari University of Venice, Department of Economics, Students , Università Ca' Foscari, Venezia - Department of Economics and SSE , Ca Foscari University of Venice , Ca' Foscari University of Venice, Department of Economics , Ca Foscari University of Venice - Department of Economics and Ca Foscari University of Venice
Date Posted: July 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Offshore Schemes and Tax Evasion: The Role of Banks
Lucy Chernykh and Sergey Mityakov
Clemson University and Clemson University - John E. Walker Department of Economics
Date Posted: July 20, 2015
Last Revised: August 15, 2015
Working Paper Series
36 downloads

Incl. Fee Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
CEPR Discussion Paper No. DP10711
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 13, 2015
Working Paper Series

It's Not That Difficult: The Shared Economic Growth Solution to Tax Reform
Pace Law Review, Vol. 35, No. 3, 2015
Matthew Lykken
SharedEconomicGrowth.org
Date Posted: July 06, 2015
Accepted Paper Series

Incl. Electronic Paper At Your Service! The Role of Tax Havens in International Trade with Services
CESifo Working Paper Series No. 5414
Shafik Hebous and Niels Johannesen
Goethe University Frankfurt - Faculty of Economics and Business Administration and University of Copenhagen
Date Posted: July 06, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
eJournal of Tax Research Volume 11, Number 3, December 2013
Saurabh Jain , John Prebble and Kristina Bunting
University of New England (Australia) - School of Law , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: July 02, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: The Netherlands
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Arnaud Booij , Sigrid Hemels and Charlotte Bikkers
Leiden University - Leiden Law School , Erasmus University Rotterdam (EUR) - Erasmus School of Law and De Bont Advocaten
Date Posted: June 30, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Designing Survey Methods to Evaluate the Undeclared Economy: A Review of the Options
Colin C. Williams
University of Sheffield - School of Management
Date Posted: June 29, 2015
Working Paper Series
8 downloads

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 29, 2015
Accepted Paper Series

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper Constructive Unilateralism: US Leadership and International Taxation
U of Michigan Public Law Research Paper No. 463
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Last Revised: July 21, 2015
Working Paper Series
81 downloads

Incl. Electronic Paper The International Tax Regime: A Centennial Reconsideration
U of Michigan Public Law Research Paper No. 462
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Last Revised: July 21, 2015
Working Paper Series
196 downloads

Incl. Electronic Paper Cashless Economy, Tax Evasion and the Behaviour of Self-Employed and Professionals in Nigeria
ICAN Journal of Accounting & Finance, 3(1), 80-87, 2014
Emma Ik Okoye and A. J. Avwokeni
Nnamdi Azikiwe University - Department of Accountancy and University of Lagos
Date Posted: June 24, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper A Logit Model of Informal Traders’ Decision to Evade Tax: A Case of Zimbabwe
IOSR Journal of Economics and Finance (IOSR-JEF), Volume 6, Issue 3. Ver. II (May.-Jun. 2015), PP 82-89.
Wellington Garikai Bonga and Joseph Nyamapfeni
Independent and University of South Australia - UniSA Business School
Date Posted: June 18, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies
Hannu Tapani Ojala , Juha Kinnunen , Lasse Niemi , Pontus Troberg and Jill Collis
Aalto University - Aalto University School of Economics , Aalto University School of Business , Aalto University , Helsinki School of Economics and Brunel University London - Brunel Business School
Date Posted: June 16, 2015
Last Revised: July 06, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper A Model for Tax Evasion with Some Realistic Properties
Richard T Vale
University of Canterbury
Date Posted: June 11, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services
IZA Discussion Paper No. 9085
Loukas Balafoutas , Adrian Beck , Rudolf Kerschbamer and Matthias Sutter
University of Innsbruck , University of Innsbruck , University of Innsbruck and University of Innsbruck
Date Posted: June 08, 2015
Working Paper Series
2 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
23 downloads

Incl. Electronic Paper Foreign Tax Havens and Domestic Acquisitions
Jeremiah Harris and William O'Brien
Kent State University - College of Business Administration and Purdue University - Krannert School of Management
Date Posted: June 02, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data
International Business and Management, 6(2), 15-23, 2013
Gamze Oz Yalama and Erdal Gumus
Eskisehir Osmangazi University and Eskisehir Osmangazi University - Department of Public Finance
Date Posted: May 31, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Indirect Tax Incidence Under Inelastic Underground Economy Demand
Journal of Economics and Behavioral Studies, 2015, 7(3), 56-62
Gerasimos T. Soldatos
American University of Athens
Date Posted: May 26, 2015
Last Revised: July 03, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?
CESifo Working Paper Series No. 5349
Dominika Langenmayr
Ludwig Maximilian University of Munich - Faculty of Economics
Date Posted: May 20, 2015
Working Paper Series
27 downloads

Incl. Fee Electronic Paper Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
CEPR Discussion Paper No. DP10603
Paul E. Carrillo , Dina Pomeranz and Monica Singhal
George Washington University - Department of Economics , Harvard Business School and Harvard University - Harvard Kennedy School (HKS)
Date Posted: May 19, 2015
Working Paper Series

Incl. Electronic Paper Citizenship Taxation
Southern California Law Review, Vol. 89, Forthcoming, Virginia Law and Economics Research Paper No. 2015-07
Ruth Mason
University of Virginia School of Law
Date Posted: May 17, 2015
Last Revised: June 01, 2015
Accepted Paper Series
325 downloads


 

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