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SSRN eLibrary Search Results
JEL Code: H20
341,950 Total downloads
Showing Papers 221 - 270 of 2,078
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Corporate Social Responsibility and Taxation: An Evolving Theory
Tax Notes, Vol. 150, No. 4, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 02, 2016
Accepted Paper Series

Incl. Electronic Paper Corporate Social Responsibility and Taxation: The Next Step of the Evolution
Houston Business and Tax Law Journal, Vol. 16, No. 167, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 02, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax and Growth in a Developing Country: The Case of Brazil
Adolfo Sachsida , Mario Jorge Cardoso Mendonca and Tito Belchior Silva Moreira
Catholic University of Brasilia , Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC) and Catholic University of Brasilia
Date Posted: April 30, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Driving to Drink: Tax Avoidance Along the Washington-Oregon Border
UCSC Department of Economics, Working Paper Series
Katherine LoPiccalo
Federal Communications Commission
Date Posted: April 23, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Mapmaker's Dilemma in Evaluating High-End Inequality
Daniel Shaviro
New York University School of Law
Date Posted: April 23, 2016
Working Paper Series
86 downloads

Tax Avoidance and Tunneling: Empirical Analysis from an Agency Perspective
Journal of International Accounting Research, Forthcoming
K. Hung Chan , Phyllis L. L. Mo and Tanya Y. H. Tang
Lingnan University - Department of Accountancy , City University of Hong Kong (CityUHK) - Department of Accountancy and Brock University
Date Posted: April 22, 2016
Last Revised: April 27, 2016
Accepted Paper Series

Incl. Fee Electronic Paper U.S. Capital Gains and Estate Taxation: A Status Report and Directions for a Reform
CEPR Discussion Paper No. DP11208
Wojciech Kopczuk
Columbia University - Graduate School of Arts and Sciences - Department of Economics
Date Posted: April 18, 2016
Working Paper Series

Incl. Electronic Paper The Assignment and Division of the Tax Base in a System of Hierarchical Governments
CESifo Working Paper Series No. 5801
William H. Hoyt
University of Kentucky - Gatton College of Business and Economics
Date Posted: April 15, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Meaning of Avoidance and Aggressive Tax Planning and the BEPS Initiative
EATLP 2016 Congress; National Report - The Netherlands
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Date Posted: April 14, 2016
Last Revised: April 15, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper Remittances and Public Finances: Evidence from Oil-Price Shocks
ZEW - Centre for European Economic Research Discussion Paper No. 16-022
Zareh Asatryan , Benjamin Bittschi and Philipp Doerrenberg
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: April 12, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Book-Tax Conformity and Reporting Behavior – A Quasi-Experiment
ZEW - Centre for European Economic Research Discussion Paper No. 16-008
Maria Theresia Evers , Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW) , University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: April 09, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Simplexity
Emory Law Journal, 2016 (Forthcoming), University of Miami Legal Studies Research Paper No. 16-20, NYU Law and Economics Research Paper No. 16-17
Joshua D. Blank and Leigh Osofsky
New York University School of Law and University of Miami - School of Law
Date Posted: April 08, 2016
Last Revised: April 29, 2016
Accepted Paper Series
103 downloads

Incl. Electronic Paper Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity
International Public Administration Review, 14(1) 11-35
Timothy Mathews
Kennesaw State University - Michael J. Coles College of Business
Date Posted: April 08, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Passport Denied
Taxation, p.24, March 17, 2016
Andrey Krahmal

Date Posted: April 07, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness
Kiridaran (Giri) Kanagaretnam , Jimmy Lee , Chee Yeow Lim and Gerald J. Lobo
York University - Schulich School of Business , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Date Posted: April 06, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Individual Choice or Policies? Drivers of Female Employment in Europe
IMF Working Paper No. 16/49
Lone Christiansen , Huidan Lin , Joana Pereira , Petia B. Topalova and Rima Turk
International Monetary Fund (IMF) , International Monetary Fund , International Monetary Fund (IMF) , International Monetary Fund (IMF) and International Monetary Fund
Date Posted: April 06, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Estimate of Federal and Consolidate Budget Execution in January 2016
Russian Economic Developmernts. 2016, Moscow, IEP Publishers, pp. 35-40
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Date Posted: April 02, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?
Bulletin for International Taxation, 2016 (Volume 70), No. 3
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: April 02, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Timing of Tax Transparency
Southern California Law Review, Forthcoming, NYU Law and Economics Research Paper No. 16-13
Joshua D. Blank
New York University School of Law
Date Posted: March 31, 2016
Last Revised: April 15, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper How Do Fiscal and Labor Policies in France Affect Inequality?
IMF Working Paper No. 16/41
Raphael A. Espinoza and Esther Pérez
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: March 28, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Unintended Consequences: Spillovers from Nigeria's Fuel Pricing Policies to its Neighbor
IMF Working Paper No. 16/17
Montfort Mlachila , Edgardo Ruggiero and David Corvino
International Monetary Fund (IMF) , International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: March 28, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Bitcoin and the Definition of Foreign Currency
Florida Tax Review, Forthcoming
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: March 27, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper Estimating Participation Responses Using Transfer Program Reform
CESifo Working Paper Series No. 5781
Spencer Bastani , Ylva Moberg and Håkan Selin
Linnaeus University - Department of Economics and Statistics , Uppsala University and Uppsala Center for Fiscal Studies
Date Posted: March 24, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)
The Federal Lawyer, March 2016
Anson Asbury
Asbury Law Firm
Date Posted: March 23, 2016
Last Revised: April 13, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper The ECJ, Retrospectivity and the Member States' Tax Revenues
British Tax Review 2006 (1) 91-112
Henk Vording and Allard Lubbers
Leiden University - Leiden Law School and Leiden University
Date Posted: March 22, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa's Extreme Poverty Tragedy
Economics and Political Implications of International Financial Reporting Standards. IGI Global, 2016. 282-302. doi:10.4018/978-1-4666-9876-5.ch014
Simplice A. Asongu
African Governance and Development Institute
Date Posted: March 22, 2016
Last Revised: March 23, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Role and Meaning of ‘Purpose’ in Statutory GAARs
Sydney Law School Research Paper No. 16/22
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: March 21, 2016
Working Paper Series
65 downloads

Incl. Electronic Paper The IRS, Politics, and Income Inequality
Tax Notes, Vol. 150, No. 11, 2016
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 19, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Where the Bucks Stop: A Shadow Federal Budget for 2016
C.D. Howe Institute Commentary 447
William B. P. Robson and Alexandre Laurin
C.D. Howe Institute and C.D. Howe Institute
Date Posted: March 19, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Divide and Rule: Redistribution in a Model with Differentiated Candidates
Konstantinos Matakos and Dimitrios Xefteris
University of Cyprus
Date Posted: March 17, 2016
Last Revised: March 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper US Exclusion for Small Business Capital Gains
Tax Journal, February 2016
Andrey Krahmal

Date Posted: March 16, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Not so Fast: The Hidden Difficulties of Taxing Wealth
NOMOS Wealth Volume, FORTHCOMING, San Diego Legal Studies Paper No. 16-213
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: March 15, 2016
Accepted Paper Series
109 downloads

Incl. Electronic Paper IRS Reform: Politics as Usual?
7 Columbia Tax Journal, 2016, Forthcoming, Indiana Legal Studies Research Paper No. 337
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 15, 2016
Last Revised: March 16, 2016
Accepted Paper Series
94 downloads

Incl. Electronic Paper The Concept of Instrumentalism in Tax Law
Gepubliceerd in Coventry Law Journal (May 2013), 41-60
Henk Vording
Leiden University - Leiden Law School
Date Posted: March 13, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform
J.L.M Gribnau, M. Pauwels (ed.) Retroactivity of Tax Legislation, Amsterdam: EATLP/International Bureau for Fiscal Documentation 2012
Henk Vording , Koos Boer and Allard Lubbers
Leiden University - Leiden Law School , Leiden University and Leiden University
Date Posted: March 12, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform
Henk Vording , Koos Boer and Allard Lubbers
Leiden University - Leiden Law School , Leiden University and Leiden University
Date Posted: March 12, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Talents, Types and Tags. What is the Relevance of the Endowment Tax Debate?
Henk Vording
Leiden University - Leiden Law School
Date Posted: March 11, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Rebound Effect of Allowance for Corporate Equity on Debt Bias
BRU-IUL Working Paper Series - WP 15/06
Marcio Telles Portal and Luis Laureano
Mackenzie Presbyterian University and ISCTE - Lisbon University Institute - School of Business
Date Posted: March 10, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Lexisnexis® Guide to FATCA Compliance: Chapter 1
LexisNexis® Guide to FATCA Compliance (4th ed., 2016),
William Byrnes and Robert J. Munro
Texas A&M University School of Law and Texas A&M University - School of Law
Date Posted: March 09, 2016
Accepted Paper Series
810 downloads

Incl. Electronic Paper European Commission's Anti Tax Avoidance Package; A Stop Along the Route or the Final Destination?
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: March 09, 2016
Working Paper Series
60 downloads

Incl. Electronic Paper Investment Policy for Time-Inconsistent Discounters
Bård Harstad
University of Oslo - Department of Economics
Date Posted: March 08, 2016
Working Paper Series
5 downloads

Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
69 Bull. Intl. Taxn. 10, Journals IBFD, 2015
Romero J.S. Tavares and Jeffrey P. Owens
Wirtschaftsuniversität Wien and Institute for Austrian and International Tax Law
Date Posted: March 07, 2016
Accepted Paper Series

Incl. Electronic Paper The New De Minimis Anti-Abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance?
43 Intertax 8/9, 2015
Romero J.S. Tavares and Bret N. Bogenschneider
Wirtschaftsuniversität Wien and Vienna University of Economics and Business
Date Posted: March 07, 2016
Last Revised: March 11, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Short Run Price Elasticity of Demand for Energy in the US
Youngsoo Kim , Younoh Kim and Vlad Radoias
Korea Atomic Energy Research Institute , University of Southern California - Department of Economics and Towson University
Date Posted: March 04, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Do Natural Disasters Hurt Tax Resource Mobilization?
Kere Eric , Somlanare Romuald Kinda and Rasmane Ouedraogo
Université d'Auvergne - Clermont 1 - Centre d'Etudes et de Recherches sur le Developpement International (CERDI) , University of Ouaga 2 and Université d'Auvergne - Clermont 1, Centre d'Etudes et de Recherches sur le Developpement International (CERDI), Students
Date Posted: March 03, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Deducting Expenditure to Assess the Feasibility of Constructing Capital Assets: Opinions from Inland Revenue, the High Court, and the Court of Appeal
Victoria University of Wellington Legal Research Paper No. 24/2016
John Prebble and Hamish McIntosh
Victoria University of Wellington - Faculty of Law and
Date Posted: March 02, 2016
Last Revised: March 05, 2016
Accepted Paper Series
37 downloads

Incl. Electronic Paper Euro Area Sovereign Debt Crisis and Debt Mutualisation
ISEG Economics Department Working Paper No. WP xx/2016/DE/UECE
Antonio Afonso and Marcelo Geada Alcântara
University of Lisbon - ISEG (School of Economics and Management) and University of Lisbon - School of Economics and Management
Date Posted: February 29, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Divide and Conquer: Using an Accessions Tax to Combat Dynastic Wealth Transfers
Boston College Law Review, Vol. 57, 2016, San Diego Legal Studies Paper No. 16-211
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: February 25, 2016
Accepted Paper Series
94 downloads

Incl. Electronic Paper Accelerated Depreciation, Default Risk and Investment Decisions
CESifo Working Paper Series No. 5713
Paolo M. Panteghini and Sergio Vergalli
University of Brescia and University of Brescia - Department of Economics
Date Posted: February 24, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options
CESifo Working Paper Series No. 5715
Robert Holzmann
University of Malaya
Date Posted: February 23, 2016
Working Paper Series
9 downloads


 

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