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SSRN eLibrary Statistics:

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Abstracts: 563,544
Full Text Papers: 465,864
Authors: 261,419
Papers Received in
  Last 12 months:
63,955

Paper Downloads:
To date: 78,243,823
Last 12 months: 9,694,164
Last 30 days: 682,059

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263,113
Total References: 9,045,618
Papers with Cites: 243,210
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5,983,464
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,169,322


SSRN eLibrary Search Results
JEL Code: H26
222,846 Total downloads
Showing Papers 251 - 300 of 1,148
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Incl. Electronic Paper Self-Serving Bias and Tax Morale
FAccT Center Working Paper Nr. 17/2014
Kay Blaufus , Matthias Braune , Jochen Hundsdoerfer and Martin Jacob
Leibniz University Hannover , Free University of Berlin (FUB) , Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Date Posted: September 01, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Applying 'Benford's Law' to the Crosswise Model: Findings from an Online Survey on Tax Evasion
Thorben Christian Kundt
University of the German Federal Armed Forces - Department of Economics
Date Posted: August 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Last Revised: August 30, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Cross Border Banking: Reconceptualizing Bank Secrecy
Rethinking Global Finance and its Regulation (Cambridge University Press, Forthcoming)
Ruth Plato-Shinar
Netanya Academic College, Israel
Date Posted: August 19, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper A Brief Review of Corporate Tax Articles of 2013
Tax Notes, Vol. 143, No. 11, 2014
Jordan M. Barry , Karen C. Burke and Monica Gianni
University of San Diego School of Law , University of Florida Levin College of Law and University of Florida - Fredric G. Levin College of Law
Date Posted: August 16, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Tackling the Undeclared Economy in FYR Macedonia: A Baseline Assessment
Rositsa Dzhekova , Josip Franic , Lyubo Mishkov and Colin C. Williams
University of Sheffield , University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: August 15, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Profit Shifting and Tax Response of Multinational Banks
Julia Merz and Michael Overesch
University of Cologne and Universität zu Köln
Date Posted: August 14, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper The Impact of Chinese VAT Pilot on International Freight Forwarding Industry and International Shipping Industry
World Journal of VAT/GST Law, June 27, 2014
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: August 02, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014
Bill Francis , Iftekhar Hasan , Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University Schools of Business
Date Posted: August 01, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
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: August 01, 2014
Working Paper Series
134 downloads

Incl. Electronic Paper Qualification of Taxable Entities and Treaty Protection
Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 29, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part II
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part I
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Loopholes in the EU Savings Tax Directive
Bulletin for International Taxation - Journal - IBFD, December 2006
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms
Banco de Espana Working Paper No. 1419
Miguel Almunia and David Lopez Rodriguez
University of Warwick and Bank of Spain
Date Posted: July 26, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Exchange of Tax Information and the Impact of FATCA for China
LexisNexis Guide to FATCA Compliance (Matthew Bender 2014).
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 26, 2014
Last Revised: July 27, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms
Miguel Almunia and David Lopez Rodriguez
University of Warwick and Bank of Spain
Date Posted: July 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
Kelley School of Business Research Paper No. 2014-23
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and University of Cagliari
Date Posted: July 23, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Last Revised: August 14, 2014
Accepted Paper Series
192 downloads

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
481 downloads

Incl. Electronic Paper Tax Gap (Missed Taxes) in Kosovo and Albania, 2014
AL-Tax Center Fiscal Documents No. 2014/06/22
Eduart Gjokutaj
AL-TAX
Date Posted: July 08, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments
IZA Discussion Paper No. 8278
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: July 05, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Outside the State - The Shadow Economy and Shadow Economy Labor Force
CESifo Working Paper Series No. 4829
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: July 03, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Forbidden Fruits: The Political Economy of Science, Religion, and Growth
Princeton University William S. Dietrich II Economic Theory Center Research Paper No. 065-2014
Roland Bénabou , Davide Ticchi and Andrea Vindigni
Princeton University - Department of Economics , IMT Lucca Institute for Advanced Studies and IMT Lucca Institute for Advanced Studies
Date Posted: July 01, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Governance, Tax and Folk Tales
Accounting, Organizations and Society, 39(2), 134-147, 2014
Kevin Morrell and Penelope Tuck
University of Warwick - Warwick Business School and University of Birmingham - The Birmingham Business School
Date Posted: June 30, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law and Lillian F. Mills
Tilburg University and University of Texas at Austin - McCombs School of Business
Date Posted: June 30, 2014
Last Revised: July 01, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper There Is No Spoon: Reconsidering the Tax Compliance Puzzle
Florida Tax Review, Vol. 16 (2014, Forthcoming)
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: June 28, 2014
Last Revised: August 28, 2014
Accepted Paper Series
61 downloads

Incl. Electronic Paper Policy Approaches Towards Undeclared Work: A Conceptual Framework
GREY Working Paper no. 4, Sheffield University Management School, University of Sheffield, UK
Colin C. Williams
University of Sheffield - School of Management
Date Posted: June 14, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation
arqus Discussion Paper No. 164
Kay Blaufus , Jonathan Bob and Philipp E. Otto
Leibniz University Hannover , Leibniz University Hannover and European University Viadrina
Date Posted: June 13, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Do Corporate Tax Cuts Reduce International Profit Shifting?
arqus Discussion Paper No. 162
Laura Brandstetter
Free University of Berlin (FUB)
Date Posted: June 13, 2014
Working Paper Series
29 downloads

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center,
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 12, 2014
Working Paper Series

Incl. Electronic Paper Alms to the Rich: The Façade Easement Deduction
Virginia Tax Review, Forthcoming
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: June 11, 2014
Last Revised: June 25, 2014
Accepted Paper Series
65 downloads

Incl. Electronic Paper Knowing the Unknown Across Regions: Spatial Tax Evasion in Italy
Paolo Di Caro and Giuseppe Nicotra
University of Catania and University of Catania
Date Posted: June 11, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Short, Long and Spatial Dynamics of Informal Employment
Paolo Di Caro and Giuseppe Nicotra
University of Catania and University of Catania
Date Posted: June 10, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Recent Development of Real Estate Tax on Residential Properties in China
Monica Pheny
Hong Kong Polytechnic University
Date Posted: June 09, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper CEO Narcissism and Corporate Tax Policies
Kari Joseph Olsen and James Stekelberg
University of Southern California - Marshall School of Business and University of Arizona - Department of Accounting
Date Posted: June 06, 2014
Last Revised: August 29, 2014
Working Paper Series
267 downloads

Why Was Hong Kong Unable to Substantially Implement Tax Information Exchange in Time?
Monica Pheny
Hong Kong Polytechnic University
Date Posted: June 06, 2014
Working Paper Series

Incl. Electronic Paper Sales Suppression as a Service (SSaaS) & the Apple Store Solution
Boston Univ. School of Law, Law and Economics Research Paper No. 14-24
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 06, 2014
Working Paper Series
276 downloads

Incl. Electronic Paper Customer-Supplier Relationships and Corporate Tax Avoidance
Rotman School of Management Working Paper No. 2442063
Ling Cen , Edward L. Maydew , Liandong Zhang and Luo Zuo
University of Toronto - Rotman School of Management , University of North Carolina at Chapel Hill , City University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: May 27, 2014
Working Paper Series
144 downloads

Incl. Electronic Paper Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension
IZA Discussion Paper No. 8198
Marcelo Bérgolo and Guillermo Cruces
Universidad de la Republica - Instituto de Economía and Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS)
Date Posted: May 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Journal of American Taxation Association, Vol. 36, No. 2, 2014
Michelle Hanlon , Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 15, 2014
Accepted Paper Series
143 downloads

Incl. Electronic Paper Compliance Dynamics Generated by Social Interaction Rules
CESifo Working Paper Series No. 4767
Vilen Lipatov
Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: May 15, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Are CEOS Incentivized to Avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
Tinbergen Institute Discussion Paper 14-048/VII
Heiner Schmittdiel
Erasmus University Rotterdam (EUR) - Department of Economics
Date Posted: May 14, 2014
Working Paper Series
38 downloads

Incl. Electronic Paper The Relationship between China's Tax Treaties and Indirect Transfer Antiavoidance Rules
Tax Notes International, Vol. 74, No. 6, p. 543, 2014
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: May 14, 2014
Last Revised: May 17, 2014
Accepted Paper Series
186 downloads

Incl. Electronic Paper Individual Income Tax Compliance in China and Hong Kong: Ethics as a Facilitator
Angus Young , Brossa Wong , Betty Kwok and Lawrence H. W. Lei
School of Law, University of Western Sydney , Hang Seng Management College , Hang Seng Management College and Hang Seng Management College
Date Posted: May 08, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Azərbaycan İqtisadiyyatinda Sahibkarliq Subyektlərinin Rolu Və Sahibkarliq Fəaliyyətinə Vergi Yükünün Təsiri (Role of the Entrepreneurship Subjects in Azerbaijan Economy and Influence of the Tax Burden to Business Activities)
Caucasus and Central Asia in Globalization Process IV International Congress 2-4 May 2014
Elchin Suleymanov and Gulnare Bayramova
Qafqaz University - Department of Finance and Qafqaz University
Date Posted: May 07, 2014
Accepted Paper Series
224 downloads

Incl. Electronic Paper Tax Incidence in the Presence of Tax Evasion
IZA Discussion Paper No. 8137
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: May 03, 2014
Working Paper Series
12 downloads


 

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