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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 542,860
Full Text Papers: 445,337
Authors: 252,176
Papers Received in
  Last 12 months:
65,910

Paper Downloads:
To date: 74,890,252
Last 12 months: 10,141,466
Last 30 days: 863,300

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  Resolved
  References:
254,687
Total References: 8,920,295
Papers with Cites: 240,003
Total Citation
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,013,447


SSRN eLibrary Search Results
JEL Code: H26
209,126 Total downloads
Showing Papers 251 - 300 of 1,089
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Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Does Corruption Promote Emigration? An Empirical Examination
IZA Discussion Paper No. 8094
Arusha V. Cooray and Friedrich Schneider
University of Wollongong and University of Linz - Department of Economics
Date Posted: April 12, 2014
Working Paper Series

Incl. Electronic Paper Measuring the Shadow Economy Using Company Managers
Journal of Comparative Economics, Forthcoming
Tālis J. Putniņš
University of Technology, Sydney - UTS Business School
Date Posted: April 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Just Say No: Corporate Taxation and Corporate Social Responsibility
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: April 10, 2014
Last Revised: April 14, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper A Note on the Optimality of (Even More) Incomplete Strict Liability
International Review of Law and Economics, Vol. 31, No. 2, 2011
Florian Baumann , Tim Friehe and Kristoffel R. Grechenig
University of Tuebingen - Faculty of Economics and Business Administration , University of Konstanz - Department of Economics and Max-Planck-Institute for Research on Collective Goods
Date Posted: April 08, 2014
Accepted Paper Series
116 downloads

Incl. Electronic Paper Customers’ Relationship-Specific Investments and Corporate Tax Avoidance
Oliver Zhen Li , Chenkai Ni and Min Zhang
National University of Singapore , National University of Singapore and Renmin University of China
Date Posted: April 04, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance: An Experimental Study Over Repeated Periods
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Mollie T. Adams
Bradley University
Date Posted: April 02, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 21, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of Switzerland
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper A Demographic Study of South African Attitudes on Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper A Demographic Study of Polish Attitudes Toward Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Itemised Deductions: A Device to Reduce Tax Evasion
IEB Working Paper N. 2014/9
Amedeo Piolatto
Barcelona Institute of Economics (IEB)
Date Posted: March 20, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper CEO Inside Debt Incentives and Corporate Tax Policy
Sabrina Chi , Shawn X. Huang and Juan Manuel Sanchez
University of Arkansas - Sam M. Walton College of Business , Arizona State University (ASU) - School of Accountancy and Texas Tech University
Date Posted: March 19, 2014
Working Paper Series
61 downloads

Incl. Electronic Paper The Uneasy Case against Tax Lien Subordination
Pittsburgh Tax Review, Vol. 11, No. 2, 2014
Shu-Yi Oei
Tulane Law School
Date Posted: March 19, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
IEB Working Paper N. 2014/3
Amedeo Piolatto and Matthew D. Rablen
Barcelona Institute of Economics (IEB) and Brunel University - School of Social Sciences
Date Posted: March 19, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Tax Attractiveness and the Location of German-Controlled Subsidiaries
arqus Discussion Paper No. 142
Andreas Dinkel , Sara Keller and Deborah Knirsch Schanz
Ludwig-Maximilians-Universität München , WHU - Otto Beisheim School of Management and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: March 15, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Optimal Redistribution and Monitoring of Labor Effort
CESifo Working Paper Series No. 4646
Floris T Zoutman and Bas Jacobs
Norwegian School of Economics (NHH) - Department of Business and Management Science and Tilburg University, CentER
Date Posted: March 13, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Tax Amnesties
Preliminary Version of a Contribution to Encyclopedia of Law and Economics, Edited by Jürgen Backhaus, Forthcoming,
Carla Marchese
University of Eastern Piedmont - A. Avogadro - Department of Public Policy and Public Choice
Date Posted: March 08, 2014
Working Paper Series
18 downloads

Tax Reform, the Informal Economy, and Bank Financing of Capital Formation
International Tax and Public Finance (2013) 20:1-28 DOI 10.1007/s10797-012-9213-4
Andrew Feltenstein and Maral Shamloo
Georgia State University - Department of Economics and London School of Economics & Political Science (LSE) - Department of Economics
Date Posted: March 08, 2014
Accepted Paper Series

Incl. Electronic Paper The Effect of Tax Enforcement on Tax Morale
Bank of Italy Temi di Discussione (Working Paper) No. 937
Antonio Filippin , Carlo V. Fiorio and Eliana Viviano
Università degli Studi di Milano , University of Milan - Dipartimento di Scienze Economiche, Aziendali e Statistiche and Bank of Italy
Date Posted: March 07, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper The Informal Economy and Poverty: Evidence and Policy Review
Report prepared for Joseph Rowntree Foundation, York, 2014
Colin C. Williams
University of Sheffield - School of Management
Date Posted: March 04, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2013
Florida Tax Review, Vol. 15, No. 5, 2014
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law , University of Houston Law Center and University of California, Davis - School of Law
Date Posted: March 03, 2014
Accepted Paper Series
155 downloads

Incl. Electronic Paper The Devil in the Details: Reflections on the Tax Reform Act of 2014
U of Michigan Public Law Research Paper No. 393, U of Michigan Law & Econ Research Paper No. 14-007
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: March 02, 2014
Last Revised: March 12, 2014
Working Paper Series
95 downloads

Incl. Electronic Paper The End of Cash, the Income Tax, and the Next 100 Years
Florida State University Law Review, Vol. 41, 2013, FSU College of Law, Public Law Research Paper No. 676, UNC Legal Studies Research Paper No. 2401636, FSU College of Law, Law, Business & Economics Paper
Jeffrey H. Kahn and Gregg D. Polsky
Florida State University - College of Law and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: February 27, 2014
Accepted Paper Series
66 downloads

Incl. Electronic Paper Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China
Oliver Zhen Li , Hang Liu and Chenkai Ni
National University of Singapore , Dongbei University of Finance and Economics and National University of Singapore
Date Posted: February 27, 2014
Working Paper Series
41 downloads

A Model Treaty for the Age of BEPS
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Date Posted: February 24, 2014
Working Paper Series

Incl. Electronic Paper Tax-Driven Bunching of Housing Market Transactions: The Case of Hong Kong
Charles Ka Yui Leung , Tin Cheuk Leung and Kwok Ping Tsang
City University of Hong Kong , The Chinese University of Hong Kong (CUHK) and Virginia Polytechnic Institute & State University
Date Posted: February 24, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Some Mistakes in Harberger's Capital Tax Theory
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: February 22, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Louisiana Tax Sales: A Mystery Unraveled
Denis W. Barry Jr.
Southern University Law Center
Date Posted: February 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Income Tax Buyouts and Income Tax Evasion
CESifo Working Paper Series No. 4613
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
Date Posted: February 20, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?
ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Maria Theresia Evers , Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW) , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 12, 2014
Working Paper Series
90 downloads

Incl. Electronic Paper Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
ZEW - Centre for European Economic Research Discussion Paper No. 14-014
Philipp Doerrenberg , Denvil Duncan and Christopher Zeppenfeld
Institute for the Study of Labor (IZA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and University of Cologne
Date Posted: February 12, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Virtual Currencies: Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?
Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Lawrence J. Trautman
American University
Date Posted: February 11, 2014
Last Revised: April 02, 2014
Accepted Paper Series
345 downloads

Incl. Electronic Paper Sigilo Fiscal E Compliance Tributária Nos Estados Unidos (Tax Privacy and Tax Compliance in the United States)
Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)
Joshua D. Blank
New York University School of Law
Date Posted: February 10, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?
U of Michigan Public Law Research Paper No. 384, U of Michigan Law & Econ Research Paper No. 14-002
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 09, 2014
Last Revised: February 18, 2014
Working Paper Series
71 downloads

Incl. Electronic Paper Is the IRS a Sore Loser?
Accounting & Taxation, v. 4 (2) p. 31-38, 2012
Laura Lee Mannino
St. John's University
Date Posted: February 08, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Havenly Acquisitions
Burcin Col and Vihang R. Errunza
Pace University-Lubin School of Business and McGill University - Desautels Faculty of Management
Date Posted: February 08, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Offshore Financial Centers in the Caribbean: An Overview
Michael Brei
Université Paris Ouest - Nanterre, La Défense - EconomiX
Date Posted: February 08, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System
National Tax Journal, Vol. 66, No. 3, 2013
Michael P. Donohoe , Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: February 05, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows
Will Ciconte , Michael P. Donohoe , Petro Lisowsky and Michael A. Mayberry
University of Florida - Fisher School of Accounting , University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: February 05, 2014
Working Paper Series
87 downloads

Incl. Electronic Paper Is it Time to Coordinate Corporate Tax Rates? A Note on Horst
U of Michigan Public Law Research Paper No. 381
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 03, 2014
Last Revised: February 06, 2014
Working Paper Series
67 downloads

Incl. Electronic Paper No Country is an Island: Is a Radical Rethinking of International Taxation Needed?
U of Michigan Public Law Research Paper No. 380
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 03, 2014
Last Revised: February 06, 2014
Working Paper Series
129 downloads

Incl. Electronic Paper The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)
U of Michigan Public Law Research Paper No. 379
Reuven S. Avi-Yonah and Ariel Siman
University of Michigan Law School and University of Michigan at Ann Arbor - University of Michigan Law School
Date Posted: February 03, 2014
Last Revised: February 06, 2014
Working Paper Series
104 downloads

Incl. Electronic Paper Exporting FATCA
142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: February 02, 2014
Last Revised: March 20, 2014
Accepted Paper Series
201 downloads

Incl. Electronic Paper Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
IZA Discussion Paper No. 7917
Philipp Doerrenberg , Denvil Duncan and Christopher Zeppenfeld
Institute for the Study of Labor (IZA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and University of Cologne
Date Posted: February 01, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper A Coda on Perspectivity: Is the Voluntary Compliance Rate Knowable Given Only Tax Enforcement Data?
J. Manhire
Treasury Executive Institute (TEI)
Date Posted: January 31, 2014
Last Revised: April 16, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper The Occurrence of Tax Amnesties: Theory and Evidence
Ralph C. Bayer , Harald Oberhofer and Hannes Winner
University of Adelaide , University of Salzburg - Department of Economics and Social Sciences and University of Salzburg - Department of Economics and Social Sciences
Date Posted: January 31, 2014
Working Paper Series
10 downloads


 

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