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Full Text Papers: 515,402
Authors: 285,999
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SSRN eLibrary Search Results
JEL Code: H26
263,867 Total downloads
Showing Papers 201 - 250 of 1,270
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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
2 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
1 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
14 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)
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
14 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
11 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
Accepted Paper Series
6 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
3 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
84 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
6 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
Working Paper Series
13 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
12 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
6 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
2 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
27 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
72 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
135 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
6 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
6 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
Last Revised: July 06, 2015
Working Paper Series
24 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
13 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
1 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
20 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
24 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
10 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
23 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
280 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
11 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
67 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
90 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
15 downloads

Incl. Electronic Paper The Backfiring Effect of Auditing on Tax Compliance
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
Last Revised: July 27, 2015
Working Paper Series
29 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
55 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
28 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
53 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)
Jack Manhire
Texas A&M University School of Law
Date Posted: April 03, 2015
Last Revised: July 12, 2015
Accepted Paper Series
240 downloads

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

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
25 downloads

Incl. Electronic Paper Tax Avoidance in Response to a Decline in the Funding Status of Defined Benefit Pension Plans
FIRN Research Paper No. 2585801
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
47 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
56 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
95 downloads


 

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