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SSRN eLibrary Statistics:

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Abstracts: 684,366
Full Text Papers: 574,225
Authors: 315,126
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68,116

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To date: 101,398,471
Last 12 months: 12,949,803
Last 30 days: 877,523

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SSRN eLibrary Search Results
JEL Code: H26
328,851 Total downloads
Showing Papers 251 - 300 of 1,594
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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
Working Paper Series
3 downloads

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
Working Paper Series

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 University of Munich - Seminar for Economic Policy
Date Posted: July 25, 2016
Working Paper Series
6 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
Working Paper Series
14 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
7 downloads

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

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
8 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 Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 14, 2016
Accepted Paper Series
21 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
152 downloads

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

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
3 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
7 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
6 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
2 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
7 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
53 downloads

Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forthcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
36 downloads

Optimal Tax Administration
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Date Posted: June 30, 2016
Working Paper Series

Incl. Electronic Paper The Effects of Refund Anticipation Loans on Tax Filing and EITC Takeup
Virginia Law and Economics Research Paper No. 2016-9
Andrew T. Hayashi
University of Virginia - School of Law
Date Posted: June 30, 2016
Last Revised: July 12, 2016
Working Paper Series
42 downloads

Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Endogenous Crackdowns: Theory and Experimental Evidence
Zhixin Dai
School of Finance, Renmin University of China
Date Posted: June 24, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
41 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Distributional Implications of Joint Tax Evasion
CESifo Working Paper Series No. 5915
Odd E. Nygard, Joel B. Slemrod and Thor O. Thoresen
Statistics Norway, University of Michigan, Stephen M. Ross School of Business and Statistics Norway - Research Department
Date Posted: June 22, 2016
Working Paper Series
14 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 2016
Accepted Paper Series

Incl. Electronic Paper Banks As Tax Planning Intermediaries
John Gallemore, Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Working Paper Series
88 downloads

Incl. Electronic Paper Defining and Estimating Underground and Informal Economies: The New Institional Economics Approach
World Development, Vol 18, No 7, 1990
Edgar L. Feige
University of Wisconsin - Madison - Department of Economics
Date Posted: June 14, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?
Journal of Comparative Economics, Forthcoming
Edgar L. Feige and Ivica Urban
University of Wisconsin - Madison - Department of Economics and Institute of Public Finance
Date Posted: June 13, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Professor Schneider's Shadow Economy: What Do We Really Know? A Rejoinder
Forthcoming in the Journal of Tax Administration, (2016 Vol. 2 No.2).
Edgar L. Feige
University of Wisconsin - Madison - Department of Economics
Date Posted: June 13, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Regional Crime Rates and Reporting Quality: Evidence from Private Firms in London
Hyungjin Cho, Sera Choi, Woo-Jong Lee and Seunghee Yang
Universidad Carlos III de Madrid, Seoul National University - College of Business Administration, Seoul National University and Seoul National University
Date Posted: June 13, 2016
Working Paper Series
25 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

The Shadow Economy and Corruption in Greece
South-Eastern Europe Journal of Economics 1 (2006) 61-80
Stavros Katsios
Ionian University
Date Posted: June 09, 2016
Accepted Paper Series

Incl. Electronic Paper The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Bundesbank Series 1 Discussion Paper No. 2008,03
Thiess Büttner, Michael Overesch, Ulrich Schreiber and Georg Wamser
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, Universität zu Köln, University of Mannheim - Department of Business Administration and Taxation and University of Tuebingen
Date Posted: June 08, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Modernizing Business Taxation
C.D. Howe Institute Commentary 452, May 2016
Robin Boadway and Jean-Francois Tremblay
Queen's University and Université du Quebec en Outaouais (UQO) - Department of Industrial Relations
Date Posted: June 05, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper Forensic Approaches to Transfer Pricing Compliance and Enforcement
Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016 Forthcoming
Stephen L. Curtis
Cross Border Analytics, Inc.
Date Posted: June 02, 2016
Last Revised: June 13, 2016
Accepted Paper Series
54 downloads

Incl. Electronic Paper Is Disruptive Blockchain Technology the Future of Financial Services?
The Consumer Finance Law Quarterly Report (Forthcoming)
Lawrence J. Trautman
American University
Date Posted: May 31, 2016
Last Revised: July 27, 2016
Accepted Paper Series
256 downloads

Incl. Electronic Paper The Panama Papers: A Discussion of Some Ethical Issues
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: May 29, 2016
Last Revised: May 30, 2016
Working Paper Series
136 downloads

Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Mozaffar Khan, Suraj Srinivasan and Liang Tan
Harvard Business School, Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
Lawrence J. Trautman
American University
Date Posted: May 26, 2016
Last Revised: June 13, 2016
Working Paper Series
432 downloads

Incl. Electronic Paper Three Steps Forward, One Step Back? Reflections on 'Google Taxes', BEPS, and the DBCT
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 26, 2016
Working Paper Series
147 downloads

The Impact of Higher Quality Government Regulation of Business and Greater Economic Freedom on Living Standards: Evidence from OECD Nations
Journal of Entrepreneurship and Public Policy, Vol. 5 Iss: 1, pp.82 - 94
Richard J. Cebula, Fabrizio Rossi and J. R. Clark
Armstrong Atlantic State University, University of Cassino and Southern Lazio and The University of Tennessee at Chattanooga
Date Posted: May 25, 2016
Accepted Paper Series

Incl. Electronic Paper Financial Evolution and Central Bank Credit: Ethics, Morals, Taxation, Stagnation and Bank Holidays
Niccolo Leo Caldararo
San Francisco State University - Department of Anthropology
Date Posted: May 21, 2016
Last Revised: July 25, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Robust Determinants of the Shadow Economy: An International Comparison
CESifo Working Paper Series No. 5873
Rajeev K. Goel and Michael A. Nelson
Illinois State University - Department of Economics and University of Akron - Department of Economics
Date Posted: May 19, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Institutional Ownership and Corporate Tax Avoidance: New Evidence
Mozaffar Khan, Suraj Srinivasan and Liang Tan
Harvard Business School, Harvard Business School and George Washington University - Department of Accountancy
Date Posted: May 15, 2016
Last Revised: May 26, 2016
Working Paper Series
244 downloads

The Study on the Relationship between Auditor Expertise and Book-Tax Differences Before and after the Passage of the Mandatory Auditor Rotation
Laney Tsai
affiliation not provided to SSRN
Date Posted: May 12, 2016
Working Paper Series

Incl. Electronic Paper The Merits of Tax Competition in a Globalized Economy
Indiana Law Journal, Vol. 91, No. 905, 2016
David Elkins
Netanya Academic College - School of Law
Date Posted: May 12, 2016
Last Revised: June 14, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Cross-Border Tax Evasion Under a Unilateral FATCA Regime
CESifo Working Paper Series No. 5863
Dhammika Dharmapala
University of Chicago Law School
Date Posted: May 11, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Corporate Tax Planning and Stock Returns
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Date Posted: May 09, 2016
Working Paper Series
70 downloads


 

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