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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 571,442
Full Text Papers: 473,192
Authors: 264,804
Papers Received in
  Last 12 months:
63,459

Paper Downloads:
To date: 79,607,449
Last 12 months: 9,750,782
Last 30 days: 901,637

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  Resolved
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273,041
Total References: 9,075,124
Papers with Cites: 244,952
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6,016,397
Papers with
  Resolved
  Footnotes:
94,649
Total Footnotes: 9,191,946


SSRN eLibrary Search Results
JEL Code: H25
462,323 Total downloads
Showing Papers 301 - 350 of 2,286
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Incl. Electronic Paper When Helping the Small Hurts the Middle: Beer Excise Duties and Market Concentration
University of Salzburg Economics and Finance Working Paper No. 2014-05
Simon Loretz and Harald Oberhofer
University of Bayreuth and University of Salzburg - Department of Economics and Social Sciences
Date Posted: October 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Fiscal Extension to ORANI-IT: A Computable General Equilibrium Model for Italy
Government of the Italian Republic (Italy), Ministry of Economy and Finance, Department of the Treasury Working Paper No. 8
Francesco Felici and Maria Gesualdo
Government of the Italian Republic (Italy) - Ministry of Economy and Finance - Department of the Treasury and Independent
Date Posted: October 16, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
CEPR Discussion Paper No. DP10198
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: October 14, 2014
Working Paper Series

Incl. Electronic Paper Petroleum Taxation and Investment Behaviour
USAEE Research Paper Series 14-175
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: October 12, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Vanishing Corporate Income and Government Spending in Distribution Models
Patrick Driessen
Independent
Date Posted: October 12, 2014
Last Revised: October 14, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective
Journal of American Taxation Association, Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 11, 2014
Accepted Paper Series
51 downloads

Incl. Electronic Paper Digital India - A Model Developed by Varma
Vijaya Krushna Varma
Independent
Date Posted: October 10, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Loss Carryovers in a Competitive Environment
Anja De Waegenaere , Richard C. Sansing and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) , Dartmouth College - Tuck School of Business and VU University Amsterdam
Date Posted: October 08, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Abusive Transfer Pricing and Economic Activity
CESifo Working Paper Series No. 4975
Soren Bo Nielsen , Dirk Schindler and Guttorm Schjelderup
Copenhagen Business School - Department of Economics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: October 07, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Rig Services and Taxation
CESifo Working Paper Series No. 4973
Petter Osmundsen
University of Stavanger
Date Posted: October 07, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit
Journal of American Taxation Association, Forthcoming
Andrew R. Finley , Stephen J. Lusch and Kirsten A. Cook
University of Arizona- Accounting Department , University of Notre Dame - Moreau Seminary and Texas Tech University - Area of Accounting
Date Posted: October 07, 2014
Accepted Paper Series
25 downloads

Incl. Electronic Paper Bargaining Over the Avoidance of Double Taxation: Evidence from German Tax Treaties
Thomas Rixen and Peter Schwarz
University of Bamberg - Department of Political Science and Independent
Date Posted: September 29, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions
Brian Bratten and David S. Hulse
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: September 28, 2014
Last Revised: September 29, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Tax Lobbying and Corporate Political Activity: How Do Firms Seek Tax Relief?
John A. Barrick and Raquel Meyer Alexander
Brigham Young University - School of Accountancy and Washington and Lee University
Date Posted: September 26, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data
Andrew T. Young , Matthew John Higgins , Donald J. Lacombe and Briana Sell
West Virginia University - College of Business and Economics , Georgia Institute of Technology - Scheller College of Business , West Virginia University - Regional Research Institute and Georgia Institute of Technology
Date Posted: September 26, 2014
Working Paper Series
56 downloads

Incl. Fee Electronic Paper Regional Centrality and Tax Competition for FDI
CEPR Discussion Paper No. DP10099
Julia Darby , Ben Ferrett and Ian Wooton
University of Strathclyde, Glasgow - Strathclyde Business School - Department of Economics , Loughborough University and University of Strathclyde - Department of Economics
Date Posted: September 25, 2014
Working Paper Series

Incl. Electronic Paper Complex Organizations, Tax Policy and Financial Stability
Carlo Alberto Notebooks, n.359, July 2014.
Giovanna Nicodano and Luca Regis
University of Turin - Department of Economics and Statistics and IMT Institute for Advanced Studies
Date Posted: September 25, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Taxation of R&D: Review of Practices
Higher School of Economics Research Paper No. WP BRP 28/STI/2014
Galina Kitova
National Research University Higher School of Economics
Date Posted: September 23, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Base Erosion and Profit Shifting: A Simple Conceptual Framework
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 703
Dhammika Dharmapala
University of Chicago Law School
Date Posted: September 19, 2014
Last Revised: September 30, 2014
Working Paper Series
109 downloads

Incl. Electronic Paper The Mckesson Canada Decision: Further Guidance on the Transfer Pricing of Debt Factoring Arrangements
Transfer Pricing International Journal 2014, Forthcoming
Danny Beeton , Murray Clayson and Rupert Macey-Dare
Freshfields , Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP and University of Oxford - Saint Cross College
Date Posted: September 17, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Repatriation Taxes and the Value of Cash Holdings
Novia (Xi) Chen
University of California, Irvine
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
93 downloads

Incl. Electronic Paper Do Dividend Taxes Affect Corporate Investment
CESifo Working Paper Series No. 4931
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: September 16, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan
Sehrish Rasool , Javed Ali Dars and Beenish Shah
Isra University , Isra University and Isra University
Date Posted: September 14, 2014
Working Paper Series
27 downloads

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: September 12, 2014
Working Paper Series

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Last Revised: September 23, 2014
Accepted Paper Series
111 downloads

Incl. Electronic Paper Estonian Tax Structure
Discussions on Estonian Economic Policy: EU Member States After the Economic Crisis, No. 1, 2014
Viktor Trasberg
University of Tartu
Date Posted: September 09, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market
Journal of Common Market Studies, Volume 49. Number 3. pp. 585–606, 2011,
Philipp Genschel , Achim Kemmerling and Eric Seils
European University Institute , Central European University (CEU) and Hans Böckler Foundation
Date Posted: September 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Employment, Wages, and Dividend Taxation
FAccT Center Working Paper Nr. 18/2014
Annette Alstadsæter , Martin Jacob and Altin Vejsiu
University of Oslo , WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Date Posted: September 03, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
64 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
149 downloads

Incl. Electronic Paper Deconstructing the Rules of Corporate Tax
Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 28, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Japan's Corporate Income Tax: Facts, Issues and Reform Options
IMF Working Paper No. 14/138
Ruud A. de Mooij and Ikuo Saito
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: August 27, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Indian Information Technology Services Sector and the Domestic User Industry – An Uneasy Partnership?
Sachin Garg , Rashmi Sarita and Lokesh Venkataswamy
George Mason University - School of Policy, Government, and International Affairs , Federation of Indian Chambers of Commerce & Industry and Innomantra Consulting Private Limited
Date Posted: August 26, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Greasing the Wheels of Change: The Impact of Corruption, Arbitrariness, and Institutions on Firm New Product Innovations
Sorin Krammer
University of Groningen
Date Posted: August 25, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
IFN Working Paper No. 907
Karin Edmark and Roger H. Gordon
Research Institute of Industrial Economics and University of California, San Diego (UCSD) - Department of Economics
Date Posted: August 22, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Making the Best of New Energy Resources in the United States
OECD Economics Department Working Paper No.1147
Douglas Sutherland
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Date Posted: August 22, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Analysts and Taxes
Sangwan Kim , Andrew Schmidt and Kelly Wentland
University of Massachusetts - Boston , North Carolina State University and University of North Carolina - Chapel Hill
Date Posted: August 20, 2014
Working Paper Series
82 downloads

Incl. Electronic Paper New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer
Tax Notes, 2014, Penn State Law Research Paper No. 37-2014
Samuel C. Thompson, Jr.
The Pennsylvania State University Dickinson School of Law
Date Posted: August 20, 2014
Last Revised: October 08, 2014
Accepted Paper Series
83 downloads

Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
The Pennsylvania State University Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
CESifo Working Paper Series No. 4908
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: August 20, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs
Journal of Taxation, Volume 120, Number 2, February 2014
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law , University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado at Colorado Springs - College of Business
Date Posted: August 17, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
10 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
49 downloads

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
CESifo Working Paper Series No. 4905
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: August 14, 2014
Working Paper Series
16 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
68 downloads

Incl. Electronic Paper A Negotiation-Based Model of Tax-Induced Transfer Pricing
CESifo Working Paper Series No. 4892
Johannes Becker and Ronald B. Davies
University of Cologne and University College Dublin (UCD)
Date Posted: August 14, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
100 downloads


 

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