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Full Text Papers: 570,033
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SSRN eLibrary Search Results
JEL Code: H26
324,103 Total downloads
Showing Papers 251 - 300 of 1,574
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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
6 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
4 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
4 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 , Ohio State University (OSU) - Department of Accounting & Management Information Systems 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
6 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 , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Working Paper Series
36 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

Date Posted: June 14, 2016
Accepted Paper Series
4 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
Institute of Public Finance
Date Posted: June 13, 2016
Accepted Paper Series
2 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

Date Posted: June 13, 2016
Accepted Paper Series
2 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
22 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 CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 08, 2016
Working Paper Series
6 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
28 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
43 downloads

Incl. Electronic Paper Is Disruptive Blockchain Technology the Future of Financial Services?
The Consumer Finance Law Quarterly Report (Forthcoming)
Lawrence J. Trautman
Oklahoma City University - School of Law
Date Posted: May 31, 2016
Accepted Paper Series
181 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
109 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
Oklahoma City University - School of Law
Date Posted: May 26, 2016
Last Revised: June 13, 2016
Working Paper Series
345 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
130 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
Working Paper Series
12 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
28 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
192 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
94 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
32 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
62 downloads

Incl. Electronic Paper Does Estate Taxation Stimulate Life Insurance Demand?: Evidence from a Quasi-Natural Experiment in China
Feng Huang and Xiangnan Wang
Shanghai University of Finance and Economics and Institute of Finance and Banking, Chinese Academy of Social Sciences
Date Posted: May 06, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Sinking Underground: The Growing Informal Economy in California Construction
Economic Roundtable Research Report, 2014
Yvonne Yen Yen Liu , Daniel John Flaming and Patrick Burns
Solidarity Research Center , Economic Roundtable and Economic Roundtable
Date Posted: May 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Hopeful Workers, Marginal Jobs: LA's Off-the-Books Labor Force
Economic Roundtable Research Report, 2005
Daniel John Flaming , Brent Haydamack and Pascale Joassart-Marcelli
Economic Roundtable , Economic Roundtable and San Diego State University
Date Posted: May 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper 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
82 downloads

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
54 downloads

Incl. Electronic Paper 생계급여하에서의 최적 소득조사 (A Study on Optimal Auditing Under The Living Wage System)
KDI Journal of Economic Policy 2009, 31(1) 207-237
Hanwook Yoo
Korea Development Institute (KDI)
Date Posted: May 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Estimation the Natural Output Korea: A Bayesian DSGE Approach.
KDI Journal of Economic Policy 2009, 31(1) 1-25
Youngjin Hwang
Hankuk University of Foreign Studies (HUFS) -Department of International Economics & Law
Date Posted: May 02, 2016
Last Revised: May 21, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Value of Offshore Secrets – Evidence from the Panama Papers
James O'Donovan , Hannes F. Wagner and Stefan Zeume
INSEAD , Bocconi University - Department of Finance and University of Michigan, Stephen M. Ross School of Business
Date Posted: April 28, 2016
Last Revised: May 14, 2016
Working Paper Series
825 downloads

Incl. Electronic Paper Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology
MPI Collective Goods Preprint, No. 2016/7
Christoph Engel
Max Planck Institute for Research on Collective Goods
Date Posted: April 26, 2016
Working Paper Series
59 downloads

Incl. Electronic Paper Executive Inside Debt and Corporate Tax Avoidance
FAccT Center Working Paper Nr. 22/2016
Anna Alexander and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: April 25, 2016
Working Paper Series
80 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
14 downloads

Incl. Electronic Paper Exploding Tax Havens and Inequality: Donor-Advised Funds in Focus
Niccolo Leo Caldararo
San Francisco State University - Department of Anthropology
Date Posted: April 21, 2016
Last Revised: May 03, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Evasion, Corruption, and the Remuneration of Heterogeneous Inspectors
World Bank Policy Research Working Paper No. 2394
Waly Wane
World Bank
Date Posted: April 20, 2016
Working Paper Series
180 downloads

Incl. Electronic Paper Comment on Feige's Paper 'Reflections on the Meaning and Measurement of Unobserved Economies: What Do We Really Know about the 'Shadow Economy'?'
CESifo Working Paper Series No. 5818
Friedrich Schneider
Johannes Kepler University Linz - Department of Economics
Date Posted: April 20, 2016
Working Paper Series
27 downloads

Incl. Fee Electronic Paper 'Flattening' the Tax Evasion: Evidence from the Post-Communist Natural Experiment
CEPR Discussion Paper No. DP11229
Randall K. Filer , Jan Hanousek , Tomas Lichard and Karine Torosyan
City University of New York, CUNY Hunter College - Department of Economics , CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) , Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and affiliation not provided to SSRN
Date Posted: April 18, 2016
Working Paper Series
1 downloads

The Impact of Higher Quality Government Regulation of Business and Greater Economic Freedom on the Growth and Level of Living Standards: Evidence from OECD Nations
Journal of Entrepreneurship and Public Policy, 2016, Vol. 5 (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: April 16, 2016
Last Revised: May 23, 2016
Accepted Paper Series

Incl. Electronic Paper Auditing the Auditors: Tax Auditors’ Assessments and Incentives
C.D. Howe Institute ebrie 234
Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance
Date Posted: April 16, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper Do Individuals Put Effort into Lying? Evidence from a Compliance Experiment
CESifo Working Paper Series No. 5805
Nadja Dwenger and Tim Lohse
Max Planck Institute for Tax Law and Public Finance and Berlin School of Economics and Law
Date Posted: April 14, 2016
Working Paper Series
25 downloads

Incl. Electronic Paper On Tax Evasion, Entrepreneurial Generosity and Fungible Assets
ZEW - Centre for European Economic Research Discussion Paper No. 16-024
Benjamin Bittschi , Sarah Borgloh and Marc-Daniel Moessinger
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
9 downloads

Incl. Electronic Paper The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from Negative Media Attention During Periods Characterized by High Scrutiny of Corporate Tax Avoidance
Dan S. Dhaliwal , Theodore H. Goodman , P.J. Hoffman and Casey M. Schwab
University of Arizona - Department of Accounting , Purdue University - Department of Accounting , Purdue University - Department of Accounting and University of Georgia
Date Posted: April 09, 2016
Working Paper Series
92 downloads


 

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