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SSRN eLibrary Statistics:

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Abstracts: 557,229
Full Text Papers: 460,032
Authors: 258,704
Papers Received in
  Last 12 months:
64,039

Paper Downloads:
To date: 77,449,546
Last 12 months: 9,691,716
Last 30 days: 672,127

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260,713
Total References: 9,009,750
Papers with Cites: 241,990
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,142,891


SSRN eLibrary Search Results
JEL Code: H25
449,128 Total downloads
Showing Papers 301 - 350 of 2,231
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Incl. Electronic Paper The Untapped Gold Mine of Transfer-Price Evidence
Law360, July 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 30, 2014
Accepted Paper Series
2 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
3 downloads

Incl. Electronic Paper The Tax-Adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives
IMF Working Paper No. 14/104
Sophia Chen and Estelle P. Dauchy
International Monetary Fund and New Economic School (NES)
Date Posted: July 28, 2014
Working Paper Series

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
2 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
2 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
3 downloads

Incl. Electronic Paper The Impact of R&D Subsidies on R&D Employment Composition
IEB Working Paper N. 2014/22
Sergio Afcha and Jose Garcia-Quevedo
Centrum Catolica Graduate Business School and University of Barcelona - Faculty of Economic Science and Business Studies
Date Posted: July 25, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Defining the Scope of State Aid: How Tax Cases Affect the State Aid Framework
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: July 25, 2014
Working Paper Series
2 downloads

Amending Domestic Law to Curtail Treaty Benefits – How Far Effective? (Section 9 & 90 in Focus)
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 23, 2014
Working Paper Series

Incl. Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
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
4 downloads

Incl. Electronic Paper Do Dividend Taxes Affect Corporate Investment?
FAccT Center Working Paper Nr. 15/2014
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: July 23, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Taxes on Risky Returns — An Update
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-10
Wolfgang Buchholz and Kai A. Konrad
Universitaet Regensburg and Max Planck Institute for Tax Law and Public Finance
Date Posted: July 23, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination
Sebastian Eichfelder and Mona Lau
University of Magdeburg and Free University of Berlin (FUB)
Date Posted: July 17, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Human Equity? Conceptualizing and Regulating the New Income Share Agreements
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: July 17, 2014
Last Revised: July 24, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Interest on Refund of Self-Assessment Tax: A Needless Controversy?
Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Tarun Jain
Supreme Court of India
Date Posted: July 16, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
38 downloads

Incl. Electronic Paper IP Law Solutions to Transfer Pricing Abuse
Tax Notes, Vol. 143, No. 13, 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 15, 2014
Accepted Paper Series
62 downloads

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
24 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
2 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Arqus Quantitative Tax Research Discussion Paper No. 168
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: July 11, 2014
Working Paper Series
14 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
285 downloads

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis
Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Wolfgang Schoen , Andreas Bakrozis , Johannes Becker , Tobias A. Beuchert , Martin Boer , Nadja Dwenger , Andreas Gerten , Maximilian Haag , Sabine Heidenbauer , Carsten Hohmann , Alexander Jehlin , Karin E.M. Kopp V, Daniel Kornack , Nadia Lagdali , Christian Marquart , Lukas Mueller , Marta Castelon , Christine Osterloh-Konrad , Natalia Paxinou , Carlo Pohlhausen , Philipp Redeker , Erik Roeder and Astrid Roesener
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law , Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance , University of Cologne , Max Planck Institute for Tax Law and Public Finance , University of Groningen - Faculty of Law , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Vienna University, Institute for Austrian and International Taxlaw , Max Planck Institute for Tax Law and Public Finance , Independent , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Freshfields Bruckhaus Deringer LLP , University of Zurich - Rechtswissenschaftliches Institut (School of Law) , Max Planck Institute for Tax Law and Public Finance , Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance , Independent , HgCapital , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: July 08, 2014
Last Revised: July 14, 2014
Accepted Paper Series
103 downloads

Incl. Electronic Paper The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment
John L. Mikesell and Justin M. Ross
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University - School of Public & Environmental Affairs
Date Posted: July 05, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Taxation and Corporate Risk-Taking
Oxford University Centre for Business Taxation Working Paper Series; Munich Discussion Paper No. 2014-28
Dominika Langenmayr and Rebecca Lester
Ludwig-Maximilians-Universität München - Faculty of Economics and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 02, 2014
Working Paper Series
43 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
24 downloads

Incl. Electronic Paper Bidding for Firms with Unknown Characteristics
CESifo Working Paper Series No. 4806
Johannes Becker and Andrea Schneider
University of Cologne and University of Muenster - Institute for Public Economics
Date Posted: June 24, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Incentives and Business Investment: Evidence from German Bonus Depreciation
CESifo Working Paper Series No. 4805
Sebastian Eichfelder and Kerstin Schneider
University of Magdeburg and University of Wuppertal - Department of Economics
Date Posted: June 24, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany
ZEW - Centre for European Economic Research Discussion Paper No. 14-033
Katharina Finke , Jost Heckemeyer and Christoph Spengel
Centre for European Economic Research (ZEW) , University of Mannheim - School of Business Administration (BWL) and Centre for European Economic Research (ZEW)
Date Posted: June 24, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Levy of Service Tax on Lease of Cinematographic Films: An Issue Requiring Revisiting?
Excise and Customs Reporter, Vol. 202 (June 2014) (pp. 11SF-26SF).
Tarun Jain
Supreme Court of India
Date Posted: June 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Does Inside Debt Moderate Corporate Tax Avoidance?
Thomas R. Kubick , G. Brandon Lockhart and John R. Robinson
University of Kansas , Clemson University - Department of Finance and University of Texas at Austin
Date Posted: June 17, 2014
Working Paper Series
66 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
26 downloads

Incl. Electronic Paper Customs Administration, Laws and Procedures in Zimbabwe
Wellington Garikai Bonga
Independent
Date Posted: June 13, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Dividend Taxes and Income Shifting
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: June 12, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Recent Development of Real Estate Tax on Residential Properties in China
Monica Pheny and Pauline W.Y. Wong
Hong Kong Polytechnic University and Zhongshan University - Department of Accounting and Finance
Date Posted: June 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Tax Competition within the European Union – Is the CCCTB Directive a Solution?
Erasmus Law Review, Vol. 7, No. 1, 2014
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: June 07, 2014
Accepted Paper Series
20 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
Working Paper Series
227 downloads

Incl. Electronic Paper The Distinct Equity of the Debt-Equity Distinction
Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 03, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper The CCCTB Option – An Experimental Study
CIRANO - Scientific Publications 2014s-24
Claudia Keser , Gerrit Kimpel and Andreas Oestreicher
University of Goettingen (Gottingen) , University of Goettingen (Gottingen) - Department of Finance, Accounting, and Taxes and University of Goettingen (Gottingen)
Date Posted: June 03, 2014
Working Paper Series
9 downloads

Incl. Fee Electronic Paper Thin Capitalization Rules and Multinational Firm Capital Structure
CEPR Discussion Paper No. DP9830
Jennifer L. Blouin , Harry Huizinga , Luc Laeven and Gaetan Nicodeme
University of Pennsylvania - Accounting Department , Tilburg University - Center for Economic Research (CentER) , International Monetary Fund (IMF) and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Date Posted: June 02, 2014
Working Paper Series

Incl. Electronic Paper Calculating the Optimal Small Business Exemption Threshold for a U.S. VAT
National Tax Journal, June 2014
Edith Brashares , Matthew J. Knittel , Gerald Silverstein and Alexander Yuskavage
U.S. Treasury, Office of Tax Analysis , US Department of Treasury , Government of the United States of America - Office of Tax Analysis and U.S. Department of Treasury
Date Posted: June 02, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (And Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior
WU International Taxation Research Paper Series No. 2014 - 06
Markus Diller , Pia Kortebusch , Georg Thomas Schneider and Caren Sureth
University of Passau , University of Paderborn , University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
WU International Taxation Research Paper Series No. 2014 - 05
Rene Fahr , Elmar Janssen and Caren Sureth
University of Paderborn , University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: June 24, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?
WU International Taxation Research Paper Series No. 2014 - 08
Regina Ortmann and Caren Sureth
Vienna University of Economics and Business Administration and University of Paderborn
Date Posted: May 31, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper The Tax Reform Road Not Taken -- Yet
National Tax Journal, Vol. 67, No. 2, 2014, Forthcoming, Columbia Public Law Research Paper No. 14-398, Columbia Law and Economics Working Paper No. 484
Michael J. Graetz
Columbia Law School
Date Posted: May 30, 2014
Last Revised: July 30, 2014
Accepted Paper Series
86 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
123 downloads

Incl. Electronic Paper The Effect of Repatriation Tax Costs on U.S. Multinational Investment
Journal of Financial Economics (JFE), Forthcoming
Michelle Hanlon , Rebecca Lester and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: May 26, 2014
Last Revised: June 09, 2014
Accepted Paper Series
151 downloads

Incl. Electronic Paper Tax Benefit Preservation Plans
Thomas Jason Boulton and Terry Nixon
Miami University and Miami University
Date Posted: May 18, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Book-Tax Conformity and Capital Structure
Bradley S. Blaylock , Fabio B. Gaertner and Terry J. Shevlin
Oklahoma State University - Spears School of Business , University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Date Posted: May 16, 2014
Last Revised: July 18, 2014
Working Paper Series
100 downloads


 

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