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Abstracts: 581,461
Full Text Papers: 482,156
Authors: 269,236
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Last 12 months: 10,263,464
Last 30 days: 919,855

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SSRN eLibrary Search Results
JEL Code: H25
473,736 Total downloads
Showing Papers 301 - 350 of 2,341
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Incl. Electronic Paper What Kind of Corporation Tax Regime?
CESifo Working Paper Series No. 5108
Sijbren Cnossen
CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: December 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Mobilizing VAT Revenues in African Countries
CESifo Working Paper Series No. 5102
Sijbren Cnossen
CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: December 19, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper A Gambit Renewed: IRS Targets 'Killer Bs' Paired with Inversions
Tax Notes, Vol. 143, No. 1525, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: December 16, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Return on Political Investment in the American Jobs Creation Act of 2004
Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Hui Chen , Katherine Gunny and Karthik Ramanna
University of Zurich , University of Colorado at Boulder - Department of Accounting and Harvard University - Harvard Business School
Date Posted: December 14, 2014
Working Paper Series
17 downloads

Taxation of Non-Residents’ Capital Gains
Forthcoming in Hugh Ault and Brian Arnold (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (United Nations, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Cash Holdings, Tax Repatriation Costs and Market Uncertainty
Michele Fabrizi , Elisabetta Ipino and Antonio Parbonetti
University of Padua , Concordia University, Quebec and University of Padua
Date Posted: December 12, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Why Do Not All Firms Engage in Tax Avoidance?
FAccT Center Working Paper Nr. 19/2014
Martin Jacob , Anna Rohlfing-Bastian and Kai Sandner
WHU - Otto Beisheim School of Management , University of Tuebingen - Faculty of Economics and Social Sciences and Ludwig-Maximilians-Universität München
Date Posted: December 11, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
130 downloads

Incl. Electronic Paper A Groundbreaking Theory of Profit Tax
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: December 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
CESifo Working Paper Series No. 5090
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: December 11, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
Sebastian Eichfelder and François Vaillancourt
University of Magdeburg and University of Montreal
Date Posted: December 09, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper How Reliably Do Financial Statement Proxies Identify Tax Avoidance?
Rock Center for Corporate Governance at Stanford University Working Paper No. 200
Lisa De Simone , Jordan Nickerson , Jeri K. Seidman and Bridget Stomberg
Stanford Graduate School of Business , Boston College , University of Texas at Austin - McCombs School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: December 06, 2014
Last Revised: December 08, 2014
Working Paper Series
95 downloads

Incl. Electronic Paper Are We Heading Towards a Corporate Tax System Fit for the 21st Century?
Fiscal Studies, Forthcoming
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Date Posted: December 03, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper Public R&D Subsidies and Productivity: Evidence from Firm-Level Data in Quebec
UNU-MERIT #2010-055
Rufin S. Baghana
Ministry of Finance, Quebec
Date Posted: December 02, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Risky Business: The Prosopography of Corporate Tax Planning
National Tax Journal, Vol. 67, No. 4, 2014
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: December 02, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper The Economics of Advance Pricing Agreements
CESifo Working Paper Series No. 5079
Johannes Becker , Ronald B. Davies and Gitte Jakobs
University of Muenster , University College Dublin (UCD) and University of Muenster
Date Posted: December 02, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Capital Taxation and Imperfect Competition: ACE vs. CBIT
CESifo Working Paper Series No. 5075
Kurt Richard Brekke , Armando José Garcia Pires , Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: December 02, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Role of Tax in Choice of Location of Intellectual Property
UNSW Business School Research Paper No. 2014 TABL 1001
Michael Walpole and Nadine Riedel
UNSW Australia Business School, School of Taxation and Business Law, & ATAX and Oxford University CBT
Date Posted: December 02, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Last Revised: December 04, 2014
Working Paper Series
107 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
74 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Capital Taxation and Imperfect Competition: ACE vs. CBIT
NHH Dept. of Business and Management Science Discussion Paper No. 2014/37
Kurt Richard Brekke , Armando José Garcia Pires , Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: November 20, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
DIW Berlin Discussion Paper No. 1424
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 19, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
49 downloads

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Management School and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
Freie Universität Berlin, School of Business & Economics, Discussion Paper No. 28/2014, Economics,
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 13, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Big Data, Future Orientation and Taxes – How Tax Law Influences Personal Attitudes and Societal Values
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
38 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business Administration - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
43 downloads

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper U.S. Corporate Profit Margins, a Bottoms-Up Analysis: Deja Vu All Over Again
Baijnath Ramraika, CFA and Prashant Trivedi
MAEG and MAEG
Date Posted: November 12, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
Government Institute for Economic Research Working Papers No. 56
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: November 11, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Liberalizing Rent-Seeking - How Export Processing Zones Can Save or Sink an Economy
Lotta Moberg
George Mason University
Date Posted: November 10, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
85 downloads

Incl. Electronic Paper The 2014 C.D. Howe Institute Business Tax Burden Ranking
C.D. Howe Institute e-brief 187
Adam Found , Benjamin Dachis and Peter Tomlinson
University of Toronto , C.D. Howe Institute and University of Toronto
Date Posted: November 07, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Optimal Policy in Collateral Constrained Economies
Nina Biljanovska
Goethe University Frankfurt
Date Posted: November 07, 2014
Last Revised: November 24, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Taxes and Bank Capital Structure
Glenn Schepens
National Bank of Belgium - Research Department
Date Posted: November 06, 2014
Last Revised: November 23, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Petroleum Taxation and Investment Behaviour
CESifo Working Paper Series No. 5046
Petter Osmundsen , Magne Emhjellen , Thore Johnsen , Alexander G. Kemp and Christian Riis
University of Stavanger , Petoro A.S. , Norwegian School of Economics (NHH) - Department of Finance , University of Aberdeen - Business School and Norwegian Business School
Date Posted: November 06, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
CESifo Working Paper Series No. 5017
Salvador Barrios , Gaetan Nicodeme and Antonio Jesus Sanchez Fuentes
European Commission, JRC - IPTS , Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Universidad Complutense de Madrid (UCM)
Date Posted: November 04, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper Firm Tax Uncertainty, Cash Holdings, and the Timing of Large Investment
Martin Jacob and Kelly Wentland
WHU - Otto Beisheim School of Management and University of North Carolina - Chapel Hill
Date Posted: November 03, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Do Corporate Taxes Hinder Innovation?
Abhiroop Mukherjee , Manpreet Singh and Alminas Zaldokas
Hong Kong University of Science & Technology (HKUST) - Department of Finance , Hong Kong University of Science & Technology- Department of Finance and Hong Kong University of Science & Technology - Department of Finance
Date Posted: November 03, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships
Anca D. Cristea and Daniel Nguyen
University of Oregon - Department of Economics and University of Copenhagen
Date Posted: November 02, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Taxation and Dividend Policy: The Muting Effect of Diverse Ownership Structure
Martin Jacob , Roni Michaely and Annette Alstadsæter
WHU - Otto Beisheim School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oslo
Date Posted: November 01, 2014
Working Paper Series
83 downloads

Incl. Electronic Paper Cost Sharing Arrangements and Income Shifting
Stanford University Graduate School of Business Research Paper No. 14-42, Tuck School of Business Working Paper No. 2516471
Lisa De Simone and Richard C. Sansing
Stanford Graduate School of Business and Dartmouth College - Tuck School of Business
Date Posted: October 31, 2014
Working Paper Series
52 downloads

Incl. Electronic Paper 2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States
CASE Network Reports No. 120/2014
Luca Barbone , Mikhail Bonch-Osmolovskiy and Grzegorz Poniatowski
CASE - Center for Economic and Social Research , CASE - Center for Social and Economic Research and CASE - Center for Social and Economic Research
Date Posted: October 29, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?
Joel B. Slemrod , Brett Collins , Jeffrey L. Hoopes , Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business , Government of the United States of America - Internal Revenue Service (IRS) , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Michigan at Ann Arbor - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Date Posted: October 28, 2014
Working Paper Series
62 downloads

The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future
Capital University Law Review, Vol. 22, 1993
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: October 27, 2014
Accepted Paper Series

Incl. Electronic Paper Investment Decisions and Depreciation Choices Under a Discretionary Tax Depreciation Rule
J. Wielhouwer and Eelke Wiersma
VU University Amsterdam and VU University Amsterdam - Department of Accounting
Date Posted: October 25, 2014
Working Paper Series
21 downloads


 

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