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SSRN eLibrary Search Results
JEL Code: H2
1,063,030 Total downloads
Showing Papers 261 - 310 of 7,517
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Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income
2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Michael A. Mayberry , Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 14, 2013
Working Paper Series

Financial Constraints and the Incentive for Tax Planning
2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Alexander Edwards , Casey Schwab and Terry J. Shevlin
University of Toronto - Rotman School of Management , University of Georgia and University of California-Irvine
Date Posted: February 14, 2013
Working Paper Series

Incl. Electronic Paper Transfer Pricing: Strategies, Practices, and Tax Minimization
Kenneth J. Klassen , Petro Lisowsky and Devan Mescall
University of Waterloo - School of Accounting and Finance , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Date Posted: February 13, 2013
Last Revised: May 14, 2013
Working Paper Series
6 downloads

The Real Effects of International Tax Avoidance Incentives: Evidence from Domestic Acquisitions
2013 American Taxation Association Midyear Meeting: Tax Avoidance in an International Setting
Travis Chow and Kenneth J. Klassen
University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: February 13, 2013
Working Paper Series

Do CEO Performance Measures Motivate Tax Avoidance?
2013 American Taxation Association Midyear Meeting: Research-In-Process
Kathleen Powers , Bridget Stomberg and John R. Robinson
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: February 13, 2013
Working Paper Series

How Flat is the Flat Tax
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: February 13, 2013
Working Paper Series

Incl. Electronic Paper Una Revisión de los Determinantes de la Estructura y el Recaudo Tributario: El Caso Latinoamericano Tras la Crisis de la Deuda Externa (A Revision to the Determinants of the Tax Structure and Collection: The Latin-American Case after the External Debt Crisis)
Cuadernos de Economía, Vol. 31, No. 58, pp. 77-112, 2012,
Victor Mauricio Castañeda Rodríguez
National University of Colombia
Date Posted: February 13, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Short and Long-Term Effects of Environmental Tax Reform
FEEM Working Paper No. 9.2013
Walid Oueslati
Newcastle University
Date Posted: February 13, 2013
Working Paper Series
29 downloads

Incl. Electronic Paper Tax Treaties and the Allocation of Taxing Rights With Developing Countries
WU International Taxation Research Paper Series No. 2012-08
Dimitri Paolini , Pasquale Pistone , Giuseppe Pulina and Martin Zagler
Universite du Luxembourg , WU Vienna University of Economics and Business , Universita di Cagliari and Vienna University of Economics and Business Administration - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
158 downloads

Incl. Electronic Paper The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules?
WU International Taxation Research Paper Series No. 2012-10
Julia Braun
Vienna University of Economics and Business Administration - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
95 downloads

Incl. Electronic Paper Cross-Border Intra-Group Hybrid Finance and International Taxation
WU International Taxation Research Paper Series No. 2012-01 , SFB International Tax Coordination Discussion Paper No. 33
Eva Eberhartinger , Erich Pummerer and Andreas Florian Göritzer
Vienna University of Economics and Business Administration , University of Innsbruck - Department of Accounting, Auditing and Taxation and CONFIDA Klagenfurt Steuerberatungsgesellschaft mbH
Date Posted: February 12, 2013
Working Paper Series
70 downloads

Incl. Electronic Paper Why Don't they Minimize their Tax? An Experimental Approach to Cross Border Hybrid Finance
WU International Taxation Research Paper Series No. 2012-05, SFB International Tax Coordination Discussion Paper No. 39
Eva Eberhartinger and Gerlinde Fellner
Vienna University of Economics and Business Administration and University of Ulm - Department of Mathematics and Economics
Date Posted: February 12, 2013
Last Revised: February 17, 2013
Working Paper Series
71 downloads

Incl. Fee Electronic Paper Social Security, Unemployment Risk and Efficient Bargaining between Unions and Firms
CEPR Discussion Paper No. DP9336
Pietro Reichlin
affiliation not provided to SSRN
Date Posted: February 12, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper The Engine Immobilizer: A Non-Starter for Car Thieves
CESifo Working Paper Series No. 4092
Jan C. van Ours and Ben Vollaard
Tilburg University - Department of Economics and TILEC, Tilburg University
Date Posted: February 12, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Transfer Pricing
Jahlesha Gilbert , Henry P. McMillan and K. Berrak Walters
Fayetteville State University - School of Business and Economics , Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Date Posted: February 11, 2013
Working Paper Series
75 downloads

Incl. Electronic Paper The Earned Income Tax Credit, Health, and Happines
Casey H. Boyd-Swan , Chris Herbst , John Ifcher and Homa Zarghamee
Arizona State University (ASU), School of Public Affairs , Arizona State University (ASU) - School of Public Affairs , Santa Clara University - Leavey School of Business - Economics Department and Santa Clara University - Leavey School of Business
Date Posted: February 10, 2013
Last Revised: March 08, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Economic and Legal Arguments in PPL v. Commissioner
U of Penn, Inst for Law & Econ Research Paper No. 13-5
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: February 09, 2013
Working Paper Series
91 downloads

Incl. Electronic Paper Who Pays the Corporate Tax in a Global Economy?
National Tax Journal, Vol. 66, No. 1, 2013
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: February 09, 2013
Accepted Paper Series
99 downloads

Incl. Electronic Paper Predicting Tax Reform
American Enterprise Institute Working Paper No. 138
Kevin A. Hassett and Aparna Mathur
American Enterprise Institute (AEI) and American Enterprise Institute (AEI)
Date Posted: February 08, 2013
Working Paper Series
9 downloads

Incl. Electronic Paper Spatial Tax Competition and Domestic Wages
Kevin A. Hassett and Aparna Mathur
American Enterprise Institute (AEI) and American Enterprise Institute (AEI)
Date Posted: February 08, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Social and Political Influences in the Reform of Banking Regulation
Financial Crime Review, Vol. 1, No. 2, pp. 57-63, 2000
George Gilligan
University of New South Wales
Date Posted: February 08, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Federal Tax Crimes, 2013
John A. Townsend
University of Houston School of Law
Date Posted: February 07, 2013
Working Paper Series
458 downloads

Incl. Electronic Paper Whither or Wither the European Union Savings Tax Directive? – A Case Study in the Political Economy of Taxation
Journal of Financial Crime, Vol.11, No.1, pp. 56-72, 2003
George Gilligan
University of New South Wales
Date Posted: February 07, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper Markets, Offshore Sovereignty and Onshore Legitimacy
Chapter One in D. Masciandaro (ed), Global Financial Crime: Terrorism, Money Laundering and Offshore Centres, Ashgate, Aldershot UK, pp.7-59, 2004
George Gilligan
University of New South Wales
Date Posted: February 07, 2013
Accepted Paper Series
7 downloads

Incl. Electronic Paper Thinking About Tax Malpractice: Outline and Hypotheticals
The Practical Tax Lawyer, Winter 2013, Chapman University Law Research Paper No. 13-4
Michael B. Lang
Chapman University - School of Law
Date Posted: February 07, 2013
Last Revised: March 21, 2013
Working Paper Series
286 downloads

Incl. Electronic Paper Cross-Border Loss Offset Can Fuel Tax Competition
CESifo Working Paper Series No. 4089
Andreas Haufler and Mohammed Mardan
University of Munich - Seminar for Economic Policy and University of Munich - Seminar for Economic Policy
Date Posted: February 06, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper A Global Warming Differential Game
Gary Erickson
University of Washington - Michael G. Foster School of Business
Date Posted: February 06, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper A Commentary on SARS’ Proposed Fair Value Tax on Financial Instruments
SA Journal of Accounting Research, Vol. 26, No. 1, 2013
Phillip de Jager , Shaun Parsons and Jennifer Roeleveld
University of Cape Town - Department of Finance and Tax , University of Cape Town (UCT) - Department of Accounting and University of Cape Town (UCT)
Date Posted: February 06, 2013
Accepted Paper Series
24 downloads

Incl. Electronic Paper Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy
RAND Working Paper Series WR- 975
David Powell
RAND
Date Posted: February 06, 2013
Last Revised: April 17, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Inter-Federation Competition: Sales Tax Externalities with Multiple Federations
David R. Agrawal
University of Georgia
Date Posted: February 05, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Taxes and the Extraction of Exhaustible Resources: Evidence from California Oil Production
Nirupama Rao
New York University (NYU) - Robert F. Wagner Graduate School of Public Service
Date Posted: February 05, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Partisan Tax Policy and Income Inequality in the U.S., 1979-2007
IZA Discussion Paper No. 7190
Olivier Bargain , Mathias Dolls , Herwig Immervoll , Dirk Neumann , Andreas Peichl and Nico Pestel
Institute for the Study of Labor (IZA) , Institute for the Study of Labor (IZA) , World Bank, Europe and Central Asia , University of Cologne , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: February 02, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Coase Versus Pigou: A Difficult Debate Still Today
Enrico Baffi
Università degli Studi Guglielmo Marconi
Date Posted: February 01, 2013
Working Paper Series
22 downloads

Incl. Fee Electronic Paper Efficiency and Equity Effects of Taxing the Financial Sector: Lessons from a CGE Model for Belgium
CEPR Discussion Paper No. DP9320
Omar Chisari , Antonio Estache and Gaetan Nicodeme
Universidad Argentina de la Empresa (UADE) , Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Date Posted: February 01, 2013
Working Paper Series
6 downloads

Incl. Fee Electronic Paper Taxation and Development
CEPR Discussion Paper No. DP9307
Timothy J. Besley and Torsten Persson
London School of Economics & Political Science (LSE) - Department of Economics and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 01, 2013
Working Paper Series
10 downloads

Incl. Fee Electronic Paper Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence
CEPR Discussion Paper No. DP9275
Claus Thustrup Kreiner , Jakob Roland Munch and Hans-Jorgen Jacobsen
affiliation not provided to SSRN , University of Copenhagen - Department of Economics and University of Copenhagen - Department of Economics
Date Posted: February 01, 2013
Working Paper Series
3 downloads

Incl. Fee Electronic Paper The Engine Immobilizer: A Non-Starter for Car Thieves
CEPR Discussion Paper No. DP9298
Jan C. van Ours and Ben Vollaard
Tilburg University - Department of Economics and TILEC, Tilburg University
Date Posted: February 01, 2013
Working Paper Series
1 downloads

Non-Linear Effects of Taxation on Growth
CEPR Discussion Paper No. DP9261
Nir Jaimovich and Sergio T. Rebelo
Duke University and Northwestern University - Kellogg School of Management
Date Posted: February 01, 2013
Working Paper Series

Incl. Fee Electronic Paper The Impact of Debt Levels and Debt Maturity on Inflation
CEPR Discussion Paper No. DP9257
Elisa Faraglia , Albert Marcet , Rigas Oikonomou and Andrew Scott
London Business School , Universitat Autònoma de Barcelona - Institut d'Anàlisi Economica CSIC , affiliation not provided to SSRN and London Business School - Department of Economics
Date Posted: February 01, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher
Yariv Brauner and Miranda Stewart
University of Florida - Levin College of Law and University of Melbourne - Law School
Date Posted: February 01, 2013
Accepted Paper Series
90 downloads

Incl. Electronic Paper Tax Revenue Instability in Sub-Saharan Africa: Consequences and Remedies
Banque de France Working Paper No. 418
Christian Ebeke and Helene Ehrhart
Centre d’Etudes et de Recherches sur le Développement International, CERDI-CNRS and Banque de France
Date Posted: January 31, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper Excluding ‘Actionable Claims’ from Service Tax: A Bonanza for Service Providers?
Excise and Customs Reporter, Vol. 195, pp. 1SF-6SF, January 2013
Tarun Jain
Supreme Court of India
Date Posted: January 31, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Should the US Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner
U of Michigan Public Law Research Paper No. 308
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: January 31, 2013
Last Revised: February 04, 2013
Working Paper Series
100 downloads

Incl. Electronic Paper U.S. Shadow Economies: A State-Level Study
Travis Wiseman
West Virginia University
Date Posted: January 30, 2013
Last Revised: April 01, 2013
Working Paper Series
93 downloads

Incl. Electronic Paper Democracy and Climate Change Policies: Is History Important?
Per G. Fredriksson and Eric Neumayer
University of Louisville - College of Business - Department of Economics and London School of Economics and Political Science (LSE)
Date Posted: January 30, 2013
Last Revised: April 18, 2013
Working Paper Series
45 downloads

Incl. Electronic Paper Relative Consumption and Tax Evasion
CESifo Working Paper Series No. 4077
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
Date Posted: January 30, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper Over the Borderline: How the Characteristics of Lines Shape Optimal Tax Policy
David R. Agrawal
University of Georgia
Date Posted: January 30, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Reforming an Asymmetric Union: On the Virtues of Dual Tier Capital Taxation
CESifo Working Paper Series No. 4076
Andreas Haufler and Christoph Lülfesmann
University of Munich - Seminar for Economic Policy and University of Bonn - Economic Science Area
Date Posted: January 30, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper The Income of the 21st Century: Online Advertising as a Case Study for the Implications of Technology for Source-Based Taxation
Assaf Y. Prussak
University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: January 30, 2013
Last Revised: March 04, 2013
Working Paper Series
138 downloads

Incl. Electronic Paper The Economic Consequences of Enhanced Charitable Tax Deductions
Anil Arya and Brian Mittendorf
Ohio State University (OSU) - Fisher College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: January 29, 2013
Last Revised: March 05, 2013
Working Paper Series
25 downloads


 

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