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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 542,860
Full Text Papers: 445,337
Authors: 252,176
Papers Received in
  Last 12 months:
65,910

Paper Downloads:
To date: 74,890,252
Last 12 months: 10,141,466
Last 30 days: 863,300

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  Resolved
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254,687
Total References: 8,920,295
Papers with Cites: 240,003
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,013,447


SSRN eLibrary Search Results
JEL Code: H25
432,950 Total downloads
Showing Papers 301 - 350 of 2,166
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Incl. Electronic Paper Anti Profit-Shifting Rules and Foreign Direct Investment
CESifo Working Paper Series No. 4710
Thiess Buettner , Michael Overesch and Georg Wamser
University of Erlangen-Nuremberg , Universität zu Köln and University of Tuebingen
Date Posted: April 16, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Managing Income Tax Compliance Through Self-Assessment
IMF Working Paper No. 14/41
Andrew Okello
International Monetary Fund (IMF)
Date Posted: April 10, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Customers’ Relationship-Specific Investments and Corporate Tax Avoidance
Oliver Zhen Li , Chenkai Ni and Min Zhang
National University of Singapore , National University of Singapore and Renmin University of China
Date Posted: April 04, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Reconciling Tax Law and Securities Regulation
48 University of Michigan Journal of Law Reform, 2014, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 04, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Thin Capitalization Rules and Multinational Firm Capital Structure
CESifo Working Paper Series No. 4695
Jennifer L. Blouin , Harry Huizinga , Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department , Tilburg University - Center for Economic Research (CentER) , International Monetary Fund (IMF) and Centre for Economic Policy Research (CEPR)
Date Posted: April 04, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Transfer Pricing: Roles and Regimes
CESifo Working Paper Series No. 4694
Soren Bo Nielsen
Copenhagen Business School - Department of Economics
Date Posted: April 04, 2014
Working Paper Series
13 downloads

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool
Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Stephanie A. Sikes , Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - The Wharton School , University of Oregon - Lundquist College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 28, 2014
Accepted Paper Series

Incl. Electronic Paper The CCCTB Option – An Experimental Study
CEGE Discussion Paper No. 199
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: March 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper M&A and the Tax Benefits of Debt-Financing
ZEW - Centre for European Economic Research Discussion Paper No. 14-019
Uwe Scheuering
Centre for European Economic Research (ZEW)
Date Posted: March 21, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper CEO Inside Debt Incentives and Corporate Tax Policy
Sabrina Chi , Shawn X. Huang and Juan Manuel Sanchez
University of Arkansas - Sam M. Walton College of Business , Arizona State University (ASU) - School of Accountancy and Texas Tech University
Date Posted: March 19, 2014
Working Paper Series
61 downloads

Incl. Electronic Paper The Uneasy Case against Tax Lien Subordination
Pittsburgh Tax Review, Vol. 11, No. 2, 2014
Shu-Yi Oei
Tulane Law School
Date Posted: March 19, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Political Party Affiliation and the View Toward Income Taxes at the State Level
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Robert W. McGee
Fayetteville State University
Date Posted: March 19, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Are 'Tax Aggressive' Firms Just Inflating Earnings?
David A. Guenther , Linda K. Krull and Brian M. Williams
University of Oregon - Department of Accounting , University of Oregon and University of Oregon
Date Posted: March 17, 2014
Working Paper Series
67 downloads

Incl. Electronic Paper Evaluating Labor Market Targeted Fiscal Policies in High Unemployment EZ Countries
Elton Beqiraj and Massimiliano Tancioni
Sapienza University of Rome, Department of Public Economics and Sapienza University of Rome, Department of Public Economics
Date Posted: March 15, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Tax Attractiveness and the Location of German-Controlled Subsidiaries
arqus Discussion Paper No. 142
Andreas Dinkel , Sara Keller and Deborah Knirsch Schanz
Ludwig-Maximilians-Universität München , WHU - Otto Beisheim School of Management and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: March 15, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Overconfidence and Aggressive Corporate Tax Policy
James Chyz and Fabio B. Gaertner
University of Tennessee and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: March 14, 2014
Last Revised: March 15, 2014
Working Paper Series
86 downloads

Incl. Electronic Paper The Life-and-Death of the Profit Tax
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: March 11, 2014
Working Paper Series
7 downloads

Transfer Pricing and Generalized Implicit Support Networks
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: March 08, 2014
Working Paper Series

Incl. Electronic Paper Corporate Taxes and the Growth of the Firm
KOF Working Paper No. 354
Federica Liberini
KOF Swiss Economic Institute
Date Posted: March 04, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2013
Florida Tax Review, Vol. 15, No. 5, 2014
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law , University of Houston Law Center and University of California, Davis - School of Law
Date Posted: March 03, 2014
Accepted Paper Series
155 downloads

One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance
2014 JATA Conference
Leslie A. Robinson , Bridget Stomberg and Erin Towery
Dartmouth College - Tuck School of Business , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia
Date Posted: March 03, 2014
Last Revised: April 03, 2014
Working Paper Series

Incl. Electronic Paper Tax and the Cost of Equity Capital: An International Analysis
Dan S. Dhaliwal , Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting , University of Oregon and National University of Singapore
Date Posted: February 28, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China
Oliver Zhen Li , Hang Liu and Chenkai Ni
National University of Singapore , Dongbei University of Finance and Economics and National University of Singapore
Date Posted: February 27, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper Florida and the Film Industry: An Epic Tale of Talent, Landscape, and the Law
38 Nova L. Rev. 43, 2013
Mary Pergola Parent and Kevin H. Govern
University of Notre Dame, Dept. of Film, Television & Theatre and Ave Maria School of Law
Date Posted: February 26, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Dividend Reinvestment Deduction: A Modest Proposal to Reform the Taxation of Business Income
David Hasen
Santa Clara University - School of Law
Date Posted: February 25, 2014
Last Revised: March 26, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision
WU International Taxation Research Paper Series No. 2014 - 02
Martin Ruf and Alfons J. Weichenrieder
University of Tübingen and University of Frankfurt - Chair of Public Finance
Date Posted: February 22, 2014
Working Paper Series
26 downloads

CCCTB – The Employment Factor Game
WU International Taxation Research Paper Series No. 2014 - 01
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: February 22, 2014
Last Revised: April 09, 2014
Working Paper Series

Incl. Electronic Paper What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
CESifo Working Paper Series No. 4612
Dhammika Dharmapala
University of Illinois College of Law
Date Posted: February 20, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Thin Capitalization Rules and Multinational Firm Capital Structure
IMF Working Paper No. 14/12
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: February 20, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper A Whole New World: Income Tax Considerations of the Bitcoin Economy
Pittsburgh Tax Review, Forthcoming
Benjamin W. Akins , Jennifer L. Chapman and Jason M. Gordon
Georgia Gwinnett College, School of Business , Georgia Gwinnett College and Georgia Gwinnett College Business School
Date Posted: February 16, 2014
Accepted Paper Series
76 downloads

Incl. Electronic Paper As American as Apple Inc.: International Tax and Ownership Nationality
Tax Law Review, Vol. 68, No. 1, fall 2014 (Forthcoming), U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 11, 2014
Last Revised: March 21, 2014
Accepted Paper Series
341 downloads

Incl. Electronic Paper Tax Planning Opportunities for Individual Net Operating Losses
Journal of Taxation, Volume 119, Number 03, September 2013
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina 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: February 11, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper LA HOLDING ESTRATEGIA FISCAL PARA LAS EMPRESAS FAMILIARES (Holding the Fiscal Strategy for the Family Business)
Revista Global de Negocios, Vol. 1 (1) pp. 1-11, 2013
Rosa Hilda Hernández Sandoval , Sandra Patricia de la Garza Cienfuegos and Laura Leticia Gaona Tamez
Universidad Autonoma de Coahuila , Universidad Autonoma de Coahuila and Universidad Autonoma de Coahuila
Date Posted: February 10, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Sigilo Fiscal E Compliance Tributária Nos Estados Unidos (Tax Privacy and Tax Compliance in the United States)
Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)
Joshua D. Blank
New York University School of Law
Date Posted: February 10, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: February 09, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law
Bulletin for International Taxation, 2012
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: February 09, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Beneficial Ownership: Current Trends
World Tax Journal, 2010
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: February 09, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Transfer Pricing and EU Law Following the ECJ Judgement in SGI: Some Thoughts on Controversial Issues
Bulletin for Iinternational Taxation, 2010
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: February 09, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Who Cooks the Books in China, and Does it Pay?
Toby Stuart and Yanbo Wang
University of California, Berkeley - Haas School of Business and Boston University School of Management
Date Posted: February 08, 2014
Working Paper Series
144 downloads

Incl. Electronic Paper One Size Does Not Fit All: The Effect of Guidance Intended to Improve Comparability on Relevance
Leslie A. Robinson , Bridget Stomberg and Erin Towery
Dartmouth College - Tuck School of Business , University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia
Date Posted: February 07, 2014
Last Revised: March 11, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Credit, Where Credit Is Due: An Economic Approach to Evaluating the Issue of 'Funding' in Research Tax Credit Claims
Shaun D. Ledgerwood and Darrell B. Chodorow
The Brattle Group and The Brattle Group
Date Posted: February 06, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System
National Tax Journal, Vol. 66, No. 3, 2013
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: February 05, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper Submission No. 6 to Senate Committee on Finance -- Summary of Staff Discussion Draft -- Unaddressed Issues and Request for Comments -- Responses
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 03, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Submission No. 5 to Senate Committee on Finance – Comments Common to Options Y & Z
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 03, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Submission No. 4 to Senate Committee on Finance – Comments on Option Z
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 03, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Submission No. 7 to Senate Committee on Finance -- Chairman's Staff Request for Comments on Certain Technical and Policy Issues Raised in the Staff Discussion Draft -- Responses
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 03, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Submission No. 3 to Senate Committee on Finance – Comments on Option Y
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 03, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes
Maria Coelho
University of California, Berkeley - Department of Economics
Date Posted: February 02, 2014
Last Revised: March 12, 2014
Working Paper Series
74 downloads

Incl. Electronic Paper Exporting FATCA
142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: February 02, 2014
Last Revised: March 20, 2014
Accepted Paper Series
202 downloads

Incl. Electronic Paper Submission to Senate Committee on Finance International Corporate Tax Reform – Taxation of Accumulated Deferred Foreign Income
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: February 01, 2014
Working Paper Series
8 downloads


 

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