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JEL Code: H26
178,332 Total downloads
Showing Papers 241 - 290 of 890
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TOP Tax System - A Common Tax System for All Nations
Vijaya Krushna Varma
Independent
Date Posted: April 11, 2011
Last Revised: July 27, 2012
Working Paper Series
75 downloads
TOP Tax System – A New Taxation System
Vijaya Krushna Varma
Independent
Date Posted: April 11, 2011
Last Revised: July 31, 2012
Working Paper Series
72 downloads
Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis
Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 11-08
David Herzig
Valparaiso University Law School
Date Posted: April 10, 2011
Accepted Paper Series
179 downloads
Monitoring Optimistic Agents
Journal of Economic Psychology, Vol. 29, No. 5, 2008
Nicolas Jacquemet
,
Jean-Louis Rulliere
and
Isabelle Vialle
Paris School of Economics (PSE)
,
Institute of Economic Theory and Analysis (GATE)
and
University of Lyon 2 - Groupe d'Analyse et de Théorie Economique (GATE)
Date Posted: April 09, 2011
Accepted Paper Series
6 downloads
Taxation, R&D Tax Incentives and Patent Application in Europe
ZEW - Centre for European Economic Research Discussion Paper No. 11-024
Christof Ernst
and
Christoph Spengel
Centre for European Economic Research (ZEW)
and
Centre for European Economic Research (ZEW)
Date Posted: April 09, 2011
Working Paper Series
145 downloads
Repos, the Technical Taxpayer Rules, and Foreign Tax Credit Splitter Rules (Section 909)
Tax Management Memorandum (BNA), Forthcoming
, Tax Management International Journal (BNA), Forthcoming
Erika Nijenhuis
Cleary Gottlieb Steen & Hamilton LLP
Date Posted: April 05, 2011
Working Paper Series
99 downloads
Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings
Dan S. Dhaliwal ,
Shawn X. Huang
,
William J. Moser
and
Raynolde Pereira
University of Arizona - Department of Accounting
,
University of Arkansas
,
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
and
University of Missouri at Columbia - School of Accountancy
Date Posted: April 02, 2011
Working Paper Series
353 downloads
In Defense of Individual Tax Privacy
Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Joshua D. Blank
New York University School of Law
Date Posted: March 31, 2011
Last Revised: May 29, 2012
Accepted Paper Series
528 downloads
Corruption and Environmental Policy: An Alternative Perspective
FEEM Working Paper No. 23.2011
Thanassis Lapatinas ,
Anastasia Litina
and
Eftichios S. Sartzetakis
Athens University of Economics and Business - Department of Economics
,
University of Ioannina
and
University of Macedonia - Accounting and Finance
Date Posted: March 19, 2011
Working Paper Series
46 downloads
Inequality, Tax Avoidance, and Financial Instability
Augustin Landier and
Guillaume Plantin
Toulouse School of Economics
and
University of Toulouse 1 - Toulouse School of Economics (TSE)
Date Posted: March 18, 2011
Working Paper Series
51 downloads
Transparency, Tax Pressure and Access to Finance
ECGI - Finance Working Paper No. 332/2012, AFA 2012 Chicago Meetings Paper
Andrew Ellul
,
Tullio Jappelli ,
Marco Pagano and
Fausto Panunzi
Indiana University Bloomington - Department of Finance
,
University of Naples Federico II - Department of Economics
,
University of Naples Federico II - Department of Economics
and
Bocconi University - Department of Economics
Date Posted: March 18, 2011
Last Revised: May 02, 2012
Working Paper Series
247 downloads
Taxes, Theft, and Firm Performance
AFA 2012 Chicago Meetings, Journal of Finance, Forthcoming
Maxim Mironov
IE Business School
Date Posted: March 16, 2011
Last Revised: July 08, 2012
Accepted Paper Series
108 downloads
Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion
Paul E. Carrillo ,
M. Shahe Emran and
Rivadeneira Anita
George Washington University - Department of Economics
,
George Washington University - Department of Economics
and
affiliation not provided to SSRN
Date Posted: March 05, 2011
Last Revised: June 01, 2012
Working Paper Series
108 downloads
International Tax Transparency in Venezuela
Tax Notes International, Vol. 61, No. 5, 2011
Andres E. Bazo
Independent
Date Posted: March 03, 2011
Accepted Paper Series
37 downloads
A Summary of the Final FBAR Regulations
David S. Miller and
Jason D. Schwartz
Cadwalader, Wickersham & Taft
and
Cadwalader, Wickersham & Taft LLP
Date Posted: March 02, 2011
Working Paper Series
32 downloads
VAT Fraud as a Policy Stimulus - Is the US Watching? VAT Withholding, RTvat, and the Mittler Model
62 Tax Notes International 397 (May 2, 2011), Boston Univ. School of Law Working Paper No. 11-08
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 26, 2011
Last Revised: July 25, 2012
Accepted Paper Series
92 downloads
Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
IZA Discussion Paper No. 5509
Mirco Tonin
University of Southampton
Date Posted: February 21, 2011
Working Paper Series
35 downloads
Technology Solves MTIC - VLN, RTvat, D-VAT Certification
Boston Univ. School of Law Working Paper No. 11-07
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 15, 2011
Working Paper Series
57 downloads
The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
David S. Miller and
Jean Marie Bertrand
Cadwalader, Wickersham & Taft
and
affiliation not provided to SSRN
Date Posted: February 12, 2011
Last Revised: April 23, 2011
Working Paper Series
1201 downloads
Optimal Capital Income Taxation with Tax Evasion
Economics Discussion Paper No. 2010-27
Diego d'Andria
LUISS Guido Carli University
Date Posted: January 31, 2011
Working Paper Series
33 downloads
Repatriating Tax-Exempt Investments: Tax Havens, Blocker Corporations, and Unrelated Debt-Financed Income
Northwestern University Law Review, Vol. 106, No. I, 2012, Loyola University Chicago School of Law Research Paper No. 2011-003
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: January 29, 2011
Last Revised: March 26, 2013
Accepted Paper Series
181 downloads
Venture Capital Investments in China: Usage of Offshore Financing Structure and Corporate Relocations
Michigan Journal of Private Equity and Venture Capital Law, Vol. 1, Issue 1, 2012
Jing Li
Tilburg Law School
Date Posted: January 16, 2011
Last Revised: March 25, 2012
Accepted Paper Series
A Growth Model with Income Tax Evasion: Some Implications for Australia
Economic Record, Vol. 86, Issue 275, pp. 620-636, 2010
Ratbek Dzhumashev and
Emin Gahramanov
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 01, 2011
Accepted Paper Series
2 downloads
Fighting Multiple Tax Havens
Journal of International Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-01
May Elsayyad
and
Kai A. Konrad
Max Planck Institute for Tax Law and Public Finance
and
Max Planck Institute for Tax Law and Public Finance
Date Posted: December 30, 2010
Last Revised: November 20, 2012
Working Paper Series
217 downloads
Evaluation of the Underground Economy in Quebec: A Microeconomic Approach
IZA Discussion Paper No. 5384
Bernard Fortin ,
Guy Lacroix and
Dominique Pinard
Laval University - Département d'Économique
,
Laval University - Département d'Économique
and
affiliation not provided to SSRN
Date Posted: December 27, 2010
Working Paper Series
24 downloads
Progressive Taxation and Tax Morale
IZA Discussion Paper No. 5378
Philipp Doerrenberg and
Andreas Peichl
Institute for the Study of Labor (IZA)
and
Institute for the Study of Labor (IZA)
Date Posted: December 19, 2010
Working Paper Series
45 downloads
Perfecting Imperfect Competition
Economics Discussion Paper No. 2008-28
Rosa Capolupo
Università degli Studi di Bari “Aldo Moro”
Date Posted: December 18, 2010
Working Paper Series
16 downloads
Shadow Economies and Corruption All Over the World: Revised Estimates for 120 Countries
Economics: The Open-Access, Open-Assessment E-Journal, Vol. 1, 2007-9
Friedrich Schneider and
Andreas Buehn
University of Linz - Department of Economics
and
Dresden University of Technology
Date Posted: December 18, 2010
Accepted Paper Series
74 downloads
Legislating Principles as a Remedy for Tax Complexity
British Tax Review, No. 4, pp. 334-360, 2010, Sydney Law School Research Paper No. 10/141
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2010
Last Revised: December 08, 2011
Accepted Paper Series
143 downloads
Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis
Tulane Law Review, Vol. 85, No. 191, 2010
Richard T. Page
Georgetown University Law Center
Date Posted: December 14, 2010
Accepted Paper Series
423 downloads
Shadow Economies and Corruption All Over the World: What Do We Really Know?
Economics Discussion Paper No. 2007-9
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: December 06, 2010
Working Paper Series
104 downloads
Tax Evasion and the Double Dividend
Antung Anthony Liu
University of California, San Diego (UCSD) - Department of Economics
Date Posted: November 03, 2010
Working Paper Series
88 downloads
Fairness Spillovers - the Case of Taxation
CESifo Working Paper Series No. 3217
Thomas Cornelissen
,
Oliver Himmler and
Tobias König
affiliation not provided to SSRN
,
University of Goettingen (Gottingen) - Department of Economics
and
University of Hannover
Date Posted: October 27, 2010
Working Paper Series
37 downloads
Rank Dependent Utility, Tax Evasion and Labor Supply
CESifo Working Paper Series No. 3213
Erling Eide ,
Kristine von Simson
and
Steinar Strom
University of Oslo
,
affiliation not provided to SSRN
and
University of Oslo
Date Posted: October 25, 2010
Working Paper Series
45 downloads
Formulary Apportionment: Myths and Prospects - Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029, U of Michigan Public Law Working Paper No. 221
Reuven S. Avi-Yonah and
Ilan Benshalom
University of Michigan Law School
and
Hebrew University of Jerusalem - Faculty of Law
Date Posted: October 16, 2010
Last Revised: November 18, 2010
Working Paper Series
443 downloads
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
MIT Sloan Research Paper No. 4849-10
Michelle Hanlon ,
Jeffrey L. Hoopes and
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
The Stephen M. Ross School of Business at the University of Michigan
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 14, 2010
Last Revised: October 13, 2012
Working Paper Series
626 downloads
The Determinants of Tax Morale in Comparative Perspective: Evidence from European Countries
European Journal of Political Economy, Forthcoming
Santiago Lago-Peñas
and
Ignacio Lago-Penas
University of Vigo - Department of Applied Economics
and
Universitat Pompeu Fabra - Department of Political Science
Date Posted: October 09, 2010
Accepted Paper Series
Fighting Multiple Tax Havens
CESifo Working Paper Series No. 3195
May Elsayyad
and
Kai A. Konrad
Max Planck Institute for Tax Law and Public Finance
and
Max Planck Institute for Tax Law and Public Finance
Date Posted: October 08, 2010
Working Paper Series
178 downloads
Enforcement and Compliance with Labor Regulations
Industrial and Labor Relations Review, Vol. 63, No. 4, 2010
Lucas Ronconi
affiliation not provided to SSRN
Date Posted: October 05, 2010
Accepted Paper Series
Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: October 01, 2010
Last Revised: January 15, 2011
Working Paper Series
762 downloads
Gender and Public Attitudes Toward Corruption and Tax Evasion
Contemporary Economic Policy, Vol. 28, No. 4, pp. 554-568, October 2010
Benno Torgler
and
Neven T. Valev
Queensland University of Technology
and
affiliation not provided to SSRN
Date Posted: September 15, 2010
Accepted Paper Series
2 downloads
Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Robert W. McGee
Fayetteville State University
Date Posted: September 02, 2010
Accepted Paper Series
540 downloads
Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach
European Banking Center Discussion Paper No. 2010-26, CentER Discussion Paper Series No. 2010-93
Thorsten Beck ,
Chen Lin
and
Yue Ma
Tilburg University - European Banking Center, CentER
,
Chinese University of Hong Kong (CUHK) - Department of Finance
and
City University of Hong Kong (CityUHK) - Department of Economics & Finance
Date Posted: August 31, 2010
Working Paper Series
103 downloads
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Kai A. Konrad and
Salmai Qari
Max Planck Institute for Tax Law and Public Finance
and
Wissenschaftszentrum Berlin für Sozialforschung (WZB)
Date Posted: August 26, 2010
Working Paper Series
153 downloads
The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan
Makoto Hasegawa
,
Jeffrey L. Hoopes ,
Ryo Ishida
and
Joel B. Slemrod
University of Michigan at Ann Arbor - Department of Economics
,
The Stephen M. Ross School of Business at the University of Michigan
,
University of Michigan at Ann Arbor - Department of Economics
and
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: August 06, 2010
Last Revised: March 25, 2012
Working Paper Series
242 downloads
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
McCombs Research Paper Series No. ACC-04-10
Lillian F. Mills ,
Sarah E. Nutter and
Casey Schwab
University of Texas at Austin - McCombs School of Business
,
George Mason University - Accounting Program
and
University of Georgia
Date Posted: August 02, 2010
Last Revised: January 05, 2012
Working Paper Series
267 downloads
Labor Unions and Tax Aggressiveness
CAAA Annual Conference 2011
James Chyz
,
Winnie Siu Ching Leung and
Oliver Zhen Li
University of Tennessee
,
The Chinese University of Hong Kong
and
National University of Singapore
Date Posted: July 31, 2010
Last Revised: January 18, 2011
Working Paper Series
310 downloads
Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Jeong-Bon Kim V
,
Yinghua Li and
Liandong Zhang
City University of Hong Kong
,
CUNY Baruch College
and
City University of Hong Kong
Date Posted: July 28, 2010
Last Revised: April 19, 2011
Accepted Paper Series
782 downloads
FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures – Managing this Risk (Part I)
Taxes – The Tax Magazine, Vol. 88, No. 7, pp. 27-92, 2010,
Dean Marsan
Lloyds
Date Posted: July 19, 2010
Accepted Paper Series
380 downloads
Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation
Florida Tax Review, Vol. 10, No. 10, 2011, Texas Tech Law School Research Paper No. 2010-26
Michael Hatfield
Texas Tech University School of Law
Date Posted: July 19, 2010
Last Revised: March 22, 2011
Accepted Paper Series
460 downloads
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