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Full Text Papers: 510,519
Authors: 283,501
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Last 12 months: 11,442,462
Last 30 days: 883,593

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SSRN eLibrary Search Results
JEL Code: H26
261,015 Total downloads
Showing Papers 201 - 250 of 1,253
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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
2 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
3 downloads

Incl. Electronic Paper Constructive Unilateralism: US Leadership and International Taxation
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The International Tax Regime: A Centennial Reconsideration
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Working Paper Series
5 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
3 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
3 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 - Brunel Business School
Date Posted: June 16, 2015
Working Paper Series
15 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
10 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

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
14 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
14 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
6 downloads

Incl. Electronic Paper Indirect Tax Incidence Under Inelastic Underground Economy Demand
Journal of Economics and Behavioral Studies, 2015, 7(3), Forthcoming
Gerasimos T. Soldatos
American University of Athens
Date Posted: May 26, 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-Maximilians-Universität München - Faculty of Economics
Date Posted: May 20, 2015
Working Paper Series
22 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
179 downloads

Incl. Electronic Paper The Marginal Cost of Public Funds in the Presence of Tax Evasion
Sanghyun Hwang and Kadir Nagac
Korea Economic Research Institute and Zirve University- Department of Economics
Date Posted: May 15, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?
Michelle L. Nessa , Terry J. Shevlin and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of California-Irvine and University of Oregon - Lundquist College of Business
Date Posted: May 15, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Hacia Un Índice De Riesgo De No Ubicación De Contribuyentes (To an Index of Risk of Taxpayers Location)
Rivadeneira Anita
Centro de Estudios Fiscales
Date Posted: May 13, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Corporate Tax Aggressiveness and Managerial Rent Extraction: Evidence from Insider Trading
Sung Gon Chung , Beng Wee Goh , Jimmy Lee and Terry J. Shevlin
Wayne State University , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and University of California-Irvine
Date Posted: May 10, 2015
Working Paper Series
80 downloads

Incl. Electronic Paper Efectos De Las Políticas Tributaria Y Fiscalizadora Sobre El Tamaño Del Sector Informal En Colombia (Effects of the Tax and Fiscal Policies on the Size of the Informal Sector in Colombia)
Cuadernos de Economía, Vol. 33, No. 63, pp. 487-511, 2014 ,
Jesús J. Rodríguez De Luque
International Center for Tropical Agriculture
Date Posted: April 29, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Diversity of Motivations to Engage in Tax Evasion
Mihaly Fazekas , Marton Medgyesi and Istvan Janos Toth
University of Cambridge - Faculty of Social and Political Sciences , Independent and Hungarian Academy of Sciences (HAS) - Institute of Economics CERS-HAS (IEHAS)
Date Posted: April 26, 2015
Last Revised: May 05, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Can Auditing Backfire? A Country-Level Analysis of Tax Compliance During 2003-2012
Juan P. Mendoza , J. Wielhouwer and Erich Kirchler
VU University Amsterdam , VU University Amsterdam and University of Vienna - Department of Psychology
Date Posted: April 23, 2015
Working Paper Series
25 downloads

Incl. Electronic Paper Sleeping with the Enemy: Taxes and Former IRS Employees
John (Xuefeng) Jiang , John R. Robinson and Maobin Wang
Michigan State University , University of Texas at Austin and University of International Business and Economics (UIBE) - School of Banking and Finance
Date Posted: April 21, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Austerity Plans and Tax Evasion: Theory and Evidence from Greece
Banque de France Working Paper No. 546
Pappadà Francesco and Yanos Zylberberg
Banque de France and CREI and Universitat Pompeu Fabra
Date Posted: April 11, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Making the Internal Revenue Service Work
Florida Tax Review, 2015
Jonathan Barry Forman and Roberta F. Mann
University of Oklahoma College of Law and University of Oregon School of Law
Date Posted: April 10, 2015
Last Revised: June 23, 2015
Accepted Paper Series
51 downloads

Incl. Electronic Paper Tax Freedom Day in 2015 in Albania
Eduart Gjokutaj
AL-TAX
Date Posted: April 06, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Compliance as a Wicked System
18 Florida Tax Review ___ (2015, Forthcoming)
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: April 03, 2015
Last Revised: June 26, 2015
Accepted Paper Series
226 downloads

Incl. Electronic Paper Taxing Honesty
West Virginia Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: April 01, 2015
Accepted Paper Series
26 downloads

Incl. Fee Electronic Paper Coordination and the Fight Against Tax Havens
CEPR Discussion Paper No. DP10519
Kai A. Konrad and Tim Stolper
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Date Posted: April 01, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Behavioral Responses to Taxation: Cigarette Taxes and Food Stamp Take-Up
IZA Discussion Paper No. 8907
Kyle Rozema and Nicolas R. Ziebarth
Cornell University and Cornell University
Date Posted: March 30, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Tax Avoidance in Response to a Decline in the Funding Status of Defined Benefit Pension Plans
Neeru Chaudhry , Hue Hwa Au Yong and Chris Veld
Monash University - Department of Banking and Finance , Monash University - Department of Banking and Finance and Monash University
Date Posted: March 28, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper A Study in Compliance: The Taxation of Virtual Economies
17 Yale Journal of Law & Technology, 2015, Forthcoming
Byron M. Huang
New York University (NYU), School of Law, Students
Date Posted: March 28, 2015
Accepted Paper Series
51 downloads

Incl. Electronic Paper The Determinants and Consequences of Tax Audits: Some Evidence from China
Clive S. Lennox , Wanfu Li , Jeffrey Pittman and Zi-Tian Wang
University of Southern California , Fuzhou University , Memorial University of Newfoundland (MUN) - Faculty of Business Administration and Shanghai University of Finance and Economics
Date Posted: March 27, 2015
Working Paper Series
83 downloads

Incl. Electronic Paper The Effect of the VAT Rate on Tax Evasion: Evidence from the Restaurant Industry in Greece
Nikolaos T. Artavanis
University of Massachusetts at Amherst, Isenberg School of Management
Date Posted: March 27, 2015
Last Revised: May 18, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Columbia Business School Research Paper No. 15-29
Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
134 downloads

Incl. Electronic Paper Labor Exclusion and the Erosion of Citizenship Responsibilities
IDB Working Paper No. IDB-WP-556
Lucas Ronconi and Rodrigo Zarazaga
Centro de Investigación y Acción Social and Centro de Investigación y Acción Social
Date Posted: March 20, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
49 downloads

Incl. Electronic Paper What Stakeholders Expect from Corporations When it Comes to Paying Tax: Corporate Reputation and Optimal Tax Planning
Chris Brooks , Carola Hillenbrand and Kevin Money
University of Reading - ICMA Centre , University of Reading - Henley Business School and University of Reading - Henley Business School
Date Posted: March 17, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper Using the 'Smart Return' to Reduce Tax Evasion
Stanford Public Law Working Paper No. 2578432
Joseph Bankman , Clifford Nass and Joel B. Slemrod
Stanford Law School , Stanford University and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 16, 2015
Working Paper Series
272 downloads

Incl. Electronic Paper Tax Aversion, Laffer Curve, and the Self-Financing of Tax Cuts
Applied Economics and Finance, Vol. 2, No. 2, pp. 14-18, May 2015
Gerasimos T. Soldatos
American University of Athens
Date Posted: March 12, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper What Kind of Welfare State Do You Prefer? An Experiment on Framing the Social Insurance Scheme
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 295
Francesco Farina , Stefania Ottone and Ferruccio Ponzano
University of Siena - Department of Economics , University of Milan, Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS) and University of Milan, Bicocca - Department of Economics, Quantitative Methods and Business Strategies (DEMS)
Date Posted: March 12, 2015
Working Paper Series
20 downloads

Incl. Fee Electronic Paper Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
CEPR Discussion Paper No. DP10483
Randall K. Filer , Jan Hanousek and Tomas Lichard
City University of New York, CUNY Hunter College - Department of Economics , CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: March 09, 2015
Working Paper Series

Incl. Electronic Paper Testing the Models of Tax Compliance: The Use-Tax Experiment
Utah Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: March 04, 2015
Accepted Paper Series
87 downloads

Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
150 Cayman Is J. ___ (2015, Forthcoming)
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: March 01, 2015
Last Revised: May 02, 2015
Accepted Paper Series
46 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: June 04, 2015
Accepted Paper Series
326 downloads

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
588 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
10 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
42 downloads


 

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