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SSRN eLibrary Statistics:

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Abstracts: 694,139
Full Text Papers: 583,394
Authors: 319,988
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67,427

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To date: 103,365,754
Last 12 months: 13,120,383
Last 30 days: 1,026,300

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Total References: 9,007,996
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5,804,245
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  Footnotes:
91,653
Total Footnotes: 8,994,130


SSRN eLibrary Search Results
JEL Code: H26
337,895 Total downloads
Showing Papers 251 - 300 of 1,627
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Incl. Electronic Paper Tax Administration Reform in China: Achievements, Challenges, and Reform Priorities
IMF Working Paper No. 16/68
John David Brondolo and Zhiyong Zhang
International Monetary Fund (IMF) and Government of the People's Republic of China
Date Posted: September 27, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Overconfidence and Tax Avoidance: The Role of CEO and CFO Interaction
Tien‐Shih Hsieh, Zhihong Wang and Sebahattin Demirkan
University of Massachusetts at Dartmouth-Accounting and Finance Department, Graduate School of Management, Clark Unviersity and University of Maryland - Robert H. Smith School of Business
Date Posted: September 27, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Welfare Impact of Corporate Tax Privacy
Daniel Schaffa
University of Michigan, College of Literature, Science and the Arts, Economics, Students
Date Posted: September 22, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Corporate Tax Reforms and Tax-Motivated Profit Shifting: Evidence from the EU
FAccT Center Working Paper Nr. 23/2016
Anna Alexander, Antonio De Vito and Martin Jacob
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: September 21, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Tax Expenditure Estimates in Ghana
Felix Oppong and Sebastian James
World Bank and World Bank Group
Date Posted: September 21, 2016
Last Revised: September 22, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Preferences for Truth-Telling
IZA Discussion Paper No. 10188
Johannes Abeler, Daniele Nosenzo and Collin Raymond
Institute for the Study of Labor (IZA), University of Nottingham and Amherst College
Date Posted: September 19, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper A Brief Review of Corporate Tax Articles 2014-2015
Tax Notes, Vol. 151, No. 2, 2016
Jordan M. Barry and Karen C. Burke
University of San Diego School of Law and University of Florida - Levin College of Law
Date Posted: September 16, 2016
Accepted Paper Series
41 downloads

Incl. Electronic Paper Gender Differences in Compliance: The Role of Social Value Orientation
Kerstin Grosch and Holger Andreas Rau
University of Goettingen (Gottingen) and University of Göttingen
Date Posted: September 11, 2016
Last Revised: September 19, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Tax Information Exchange and Offshore Entities: Evidence from the Panama Papers
Jim Omartian
University of North Carolina Kenan-Flagler Business School
Date Posted: September 09, 2016
Working Paper Series
72 downloads

Incl. Electronic Paper Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?
Tax Notes International, Vol. 83(8), p. 691, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: September 09, 2016
Accepted Paper Series
102 downloads

Incl. Electronic Paper Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice
Daniel Shaviro
New York University School of Law
Date Posted: September 08, 2016
Working Paper Series
114 downloads

Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts
Accounting Review, Forthcoming
Tanya Y. H. Tang, Phyllis L. L. Mo and K. Hung Chan
Brock University, City University of Hong Kong (CityUHK) - Department of Accountancy and Lingnan University - Department of Accountancy
Date Posted: September 07, 2016
Accepted Paper Series

Incl. Electronic Paper Taxation and Human Rights: A Delicate Balance
U of Michigan Public Law Research Paper No. 520
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: September 07, 2016
Last Revised: September 22, 2016
Working Paper Series
140 downloads

Incl. Electronic Paper The Guiding Principle and the Principal Purpose Test
Vikram Chand
University of Lausanne
Date Posted: September 02, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Political Connections and Tax-Induced Earnings Management: Evidence from China
European Journal of Finance, 2016, 22(4-6)
Chen Li, Yaping Wang, Liansheng Wu and Jason Zezhong Xiao
CUNY, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and Cardiff University
Date Posted: September 01, 2016
Accepted Paper Series
19 downloads

Incl. Electronic Paper Tax Avoidance in Bulgaria: The Human Capital Approach
Andrey Boyanov Zahariev
D. A. Tsenov Academy of Economics
Date Posted: August 30, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Introducing an Advance Tax Ruling (ATR) Regime: Design Considerations for Achieving Certainty and Transparency
Tax Law, Vol. 1, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: August 30, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Cooperation under the Risk of Capture: Why Citizens Pay Taxes That Can Be Embezzled
Malte M. Lierl
Yale University
Date Posted: August 30, 2016
Last Revised: September 24, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Federal Tax Procedure (Student Ed. 2016)
John A. Townsend
University of Houston School of Law
Date Posted: August 24, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Federal Tax Procedure (2016 Practitioner Ed.)
John A. Townsend
University of Houston School of Law
Date Posted: August 24, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries
WU International Taxation Research Paper Series No. 2016-04
Matthias Kasper
Vienna University of Economics and Business
Date Posted: August 23, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper The Value of International Income Shifting Opportunities to U.S. Multinational Firms
Paul Demere and Jeffrey Gramlich
University of Illinois at Urbana-Champaign - Department of Accountancy and Carson College of Business
Date Posted: August 22, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper Informal Entrepreneurship in Developing Economies: The Impacts of Starting Up Unregistered on Firm Performance
Entrepreneurship Theory and Practice, DOI: 10.1111/etap.12238
Colin C. Williams, Alvaro Martinez and Abbi Kedir
University of Sheffield - School of Management, University of Sheffield and University of Leicester - Department of Economics
Date Posted: August 20, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence
Gabelli School of Business, Fordham University Research Paper No. 2824852
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Gabelli School of Business, Fordham University, University of Texas - Rio Grande Valley - College of Business and Entrepreneurship, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: August 18, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper The Intrinsic Flaw in Taxation Impeding Tax Compliance
18 U. Pa. J. Bus. L. 887 (2016)
Limor Riza
Carmel Academic Center, School of Law
Date Posted: August 18, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Hidden Compliance Cost of VAT: An Exploration of Psychological and Corruption Costs of VAT in a Developing Country
eJournal of Tax Research, Vol 14(1); 2016 166-205
Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: August 18, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper Does IT Modernization Affect Tax Take?
Kawika Pierson and Fred Thompson
Willamette University - Atkinson Graduate School of Managementaffiliation not provided to SSRN and Willamette University - Atkinson Graduate School of Management
Date Posted: August 18, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Coordinating Consumption Taxes on Addictive Goods and Voluntary Public Assistance Programs
Northwestern Law & Econ Research Paper No. 16-15
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: August 15, 2016
Last Revised: September 02, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany
CESifo Working Paper Series No. 5998
Pierre Boyer, Nadja Dwenger and Johannes Rincke
Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Ludwig Maximilian University of Munich
Date Posted: August 12, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper The Portfolio of Foreign Direct Investment and Corporate Tax Avoidance of Japanese Multinational Firms
Junjian Gu and Hu Dan Semba
Nagoya University and Nagoya University
Date Posted: August 11, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper On the Boundaries of the Shadow Economy: An Empirical Investigation
IZA Discussion Paper No. 10067
Eran Manes, Friedrich Schneider and Anat Tchetchik
Ben Gurion University of the Negev, Johannes Kepler University Linz - Department of Economics and Ben-Gurion University of the Negev
Date Posted: August 08, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Capital Structure of Multinationals in Brazil after the Issuance of the Brazilian Thin Capitalization Rules: A Difference-in-Differences Approach
Denis Alves, Edson Luiz Riccio E L Riccio and Christoph Watrin
Universidade Federal de Uberlândia, Universidade de Sao Paulo and University of Muenster
Date Posted: August 04, 2016
Last Revised: August 29, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Tax Compliance with Uncertain Income: A Stochastic Control Model
Gaetano Tarcisio Spartà and Gabriele Stabile
University of Rome I - Department of Methods and Models for Economics, Territory and Finance (MEMOTEF) and University of Rome I - Department of Methods and Models for Economics, Territory and Finance (MEMOTEF)
Date Posted: August 02, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?
WU International Taxation Research Paper Series No. 2016-6
Saskia Kohlhase and Jochen Pierk
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: July 29, 2016
Last Revised: August 26, 2016
Working Paper Series
50 downloads

Incl. Electronic Paper Cost of Tax Avoidance: Examining the Role of Product Market Structure
Adnan Anil Isin and Ana Cinta Gonzalez-Cabral
University of Exeter - Tax Administration Research Centre (TARC) and University of Exeter, Tax Administration Research Centre (TARC), Students
Date Posted: July 27, 2016
Last Revised: September 24, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper Does the Onset of CDS Trading Increase Tax Avoidance?
Hyun A. Hong, Gerald J. Lobo, Tharindra Ranasinghe and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business, Singapore Management University - School of Accountancy and University of Texas - Rio Grande Valley
Date Posted: July 27, 2016
Last Revised: August 16, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper Commodity Taxation with Honesty, Avoidance and Evasion: Evidence from the United States
David R. Agrawal and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and ETH Zurich
Date Posted: July 25, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Credit Default Swaps and Borrower Tax Avoidance
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
University of Waterloo, City University of Hong Kong (CityUHK), Chinese University of Hong Kong, Shenzhen and City University of Hong Kong
Date Posted: July 21, 2016
Last Revised: August 26, 2016
Working Paper Series
72 downloads

Incl. Electronic Paper Taxes, Stock Ownership, and Payout Policy: Evidence from a 2011 Tax Reform in Japan
Kazuki Onji and Masanori Orihara
Australian National University - Crawford School of Economics and Government and Policy Research Institute, Ministry of Finance, Japan
Date Posted: July 19, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Benefícios Fiscais E Planeamento Fiscal (Tax Benefits and Tax Planning)
Revista do Direito de Língua Portuguesa (Portuguese Language Law Journal), Vol. II, No. 3, June 2014 ,
Flavio Inocencio
Coventry University (Law)
Date Posted: July 15, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
23 downloads

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of St. Gallen
Date Posted: July 14, 2016
Accepted Paper Series
59 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
420 downloads

Incl. Electronic Paper Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
35 Ind. L. Rev. 143 (2001)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 13, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Indexes of Tax Corruption
Proceedings of the 53rd Session: Seoul 2001 Bulletin of the International Statistical Institute
Vladimer Papava
Ivane Javakhishvili Tbilisi State University
Date Posted: July 12, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Impact of Corruption on Economic Development: Case Study Romania
Luminita Ionescu and Florentin Caloian
Spiru Haret University and Bucharest Academy of Economic Studies
Date Posted: July 08, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper The Informal Economy as a Path to Expanding Opportunities
Colin C. Williams
University of Sheffield - School of Management
Date Posted: July 06, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Using Movement of Exemption Cutoff to Estimate Tax Evasion: Theory and Evidence from Pakistan
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Evaluation and Effectiveness of Counter-Terrorism
Forthcoming in Wim Hardyns, Koen Ponnet, Genserik Reniers, Wim Smit, Luc Braeckmans & Barbara Segaert (eds), Socially Responsible Innovation in Security: Critical Reflections (2017)
Fiona de Londras
Birmingham Law School
Date Posted: July 06, 2016
Working Paper Series
73 downloads


 

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