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Abstracts: 614,418
Full Text Papers: 511,188
Authors: 283,760
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Last 12 months: 11,476,193
Last 30 days: 896,541

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SSRN eLibrary Search Results
JEL Code: H25
517,253 Total downloads
Showing Papers 301 - 350 of 2,468
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Incl. Electronic Paper Surcharges and Penalties in Tax Law: The Netherlands
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Arnaud Booij , Sigrid Hemels and Charlotte Bikkers
Leiden University - Leiden Law School , Erasmus University Rotterdam (EUR) - Erasmus School of Law and De Bont Advocaten
Date Posted: June 30, 2015
Working Paper Series
1 downloads

Corporate Social Responsibility in Poland on the Example of the Special Economic Zones
Radosław Pastusiak and Magdalena Jasiniak
University of Lodz - Faculty of Economics and Sociology and University of Lodz - Faculty of Economics and Sociology
Date Posted: June 30, 2015
Working Paper Series

Incl. Fee Electronic Paper Patent Boxes Design, Patents Location and Local R&D
CEPR Discussion Paper No. DP10679
Annette Alstadsæter , Salvador Barrios , Gaëtan Nicodème , Agnieszka Maria Skonieczna and Antonio Vezzani
University of Oslo , European Commission, JRC - IPTS , Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management , European Union - European Commission and European Union - European Commission
Date Posted: June 29, 2015
Working Paper Series

Incl. Electronic Paper Base Erosion, Profit Shifting and Developing Countries
IMF Working Paper No. 15/118
Ernesto Crivelli , Ruud A. De Mooij and Michael Keen
International Monetary Fund (IMF) , International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: June 29, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Corporate Rate Reduction and Fairness to Pass Through Entities
Tax Notes, Vol. 147, No. 11, 2015
Daniel I. Halperin
Harvard Law School
Date Posted: June 28, 2015
Accepted Paper Series
42 downloads

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper Simulating Firm-Specific Corporate Marginal Tax Rates in a Canadian Context
Multinational Finance Journal, Vol. 11, No. 1/2, p. 77-96, 2007
Amin Mawani
York University - Department of Accounting
Date Posted: June 26, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Shadow Costs in Economic Policy. The Case of Poland
Radosław Pastusiak
University of Lodz - Faculty of Economics and Sociology
Date Posted: June 25, 2015
Working Paper Series
1 downloads

Incl. Fee Electronic Paper Taxation and Capital Structure Choice: The Role of Ownership
The Scandinavian Journal of Economics, Vol. 117, Issue 3, pp. 957-982, 2015
Robert Krämer
Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: June 23, 2015
Accepted Paper Series

Incl. Electronic Paper Web Appendix to: 'Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 17, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper What Turns the Taxman On? The Effect of Tax Aggressiveness and Voluntary Audit on Adjustments to the Tax Returns of Private Companies
Hannu Tapani Ojala , Juha Kinnunen , Lasse Niemi , Pontus Troberg and Jill Collis
Aalto University - Aalto University School of Economics , Aalto University School of Business , Aalto University , Helsinki School of Economics and Brunel University - Brunel Business School
Date Posted: June 16, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Inertia: A General Framework with Specific Application to Business Tax Reform
U of Penn, Inst for Law & Econ Research Paper No. 15-20
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 15, 2015
Last Revised: June 17, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
GRIPS Discussion Paper 15-09
Makoto Hasegawa and Kozo Kiyota
National Graduate Institute for Policy Studies (GRIPS) and Keio University - Keio Economic Observatory
Date Posted: June 14, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper R&D Policies for Young SMEs: Input and Output Effects
Small Business Economics, Forthcoming
Dirk Czarnitzki and Julie Delanote
KU Leuven - Department of Managerial Economics, Strategy, and Innovation and KU Leuven - Department of Economics
Date Posted: June 09, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Persistent Effects of Place-Based Policy: Evidence from the West-German Zonenrandgebiet
CESifo Working Paper Series No. 5373
Maximilian von Ehrlich and Tobias Seidel
Ludwig-Maximilians-Universität München - Center for Economic Studies (CES) and University of Duisburg-Essen
Date Posted: June 09, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?
Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 09, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper VAT Notches
CESifo Working Paper Series No. 5371
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Date Posted: June 08, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Profit Shifting Through Transfer Pricing: Evidence from French Firm Level Trade Data
Banque de France Working Paper No. 555
Vincent Vicard
Banque de France
Date Posted: June 06, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment
CESifo Working Paper Series No. 5360
Shafik Hebous and Martin Ruf
Goethe University Frankfurt - Faculty of Economics and Business Administration and University of Tübingen
Date Posted: June 04, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Policy in MENA Countries: Looking Back and Forward
IMF Working Paper No. 15/98
Mario Mansour
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: June 02, 2015
Working Paper Series
9 downloads

Incl. Fee Electronic Paper Debt Bias in Corporate Income Taxation and the Costs of Banking Crises
CEPR Discussion Paper No. DP10616
Sven Langedijk , Gaëtan Nicodème , Andrea Pagano and Alessandro Rossi
European Union - European Commission , Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management , European Union - Directorate General for Research and Innovation and European Union - Directorate General for Research and Innovation
Date Posted: May 27, 2015
Working Paper Series

Incl. Electronic Paper Taxation of Unknown Beneficial Owners: Treaty Shopping with Incomplete Information
Sunghoon Hong
Korea Institute of Public Finance
Date Posted: May 24, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Small Business Preferences as a Barrier to Growth: Not So Tall after All
C.D. Howe Institute Commentary No. 426
Benjamin Dachis and John Lester
C.D. Howe Institute and University of Calgary - The School of Public Policy
Date Posted: May 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Taxpayer Behavior Under Audit Certainty
Benjamin C. Ayers , Jeri K. Seidman and Erin Towery
University of Georgia , University of Virginia (UVA) - McIntire School of Commerce and University of Georgia
Date Posted: May 23, 2015
Last Revised: May 29, 2015
Working Paper Series
46 downloads

Incl. Electronic Paper Interest Deductions in a Multijurisdictional World
CESifo Working Paper Series No. 5350
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Date Posted: May 21, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper R&D Policies for Young SMEs: Input and Output Effects
ZEW - Centre for European Economic Research Discussion Paper No. 15-032
Dirk Czarnitzki and Julie Delanote
Centre for European Economic Research (ZEW) and KU Leuven - Department of Economics
Date Posted: May 21, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper At a Loss: The Real and Reporting Elasticity of Corporate Taxable Income
Elena Patel , Nathan Seegert and Matthew Grady Smith
Government of the United States of America - Department of the Treasury , University of Utah - Department of Finance and Government of the United States of America - US Department of Treasury
Date Posted: May 20, 2015
Last Revised: July 02, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy
CESifo Working Paper Series No. 5340
Wolfram F. Richter and Markus Breuer
University of Dortmund - Department of Economics and SRH Hochschule Heidelberg - Department of Business Administration and Economics
Date Posted: May 19, 2015
Working Paper Series
28 downloads

Incl. Fee Electronic Paper Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
CEPR Discussion Paper No. DP10603
Paul E. Carrillo , Dina Pomeranz and Monica Singhal
George Washington University - Department of Economics , Harvard Business School and Harvard University - Harvard Kennedy School (HKS)
Date Posted: May 19, 2015
Working Paper Series

Incl. Fee Electronic Paper Vat Notches
CEPR Discussion Paper No. DP10606
Li Liu and Ben Lockwood
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics
Date Posted: May 19, 2015
Working Paper Series

Incl. Electronic Paper Some Key Things U.S. Entrepreneurs Need to Know About the Law and Lawyers
Lawrence J. Trautman , Anthony J. Luppino and Malika Simmons
American University , University of Missouri at Kansas City - School of Law and University of Missouri - Kansas City Institute for Entrepreneurship and Innovation
Date Posted: May 17, 2015
Last Revised: June 02, 2015
Working Paper Series
376 downloads

Incl. Electronic Paper What Do Investors Infer About Future Cash Flows from Foreign Earnings for Firms with Low Average Foreign Tax Rates?
Michelle L. Nessa , Terry J. Shevlin and Ryan J. Wilson
Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management , University of California-Irvine and University of Oregon - Lundquist College of Business
Date Posted: May 15, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper The Crossroads versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments
NYU School of Law, Public Law Research Paper No. 15-20
Daniel Shaviro
New York University School of Law
Date Posted: May 13, 2015
Last Revised: May 28, 2015
Working Paper Series
105 downloads

Incl. Electronic Paper Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
B.E. Journal of Economic Analysis and Policy (Contributions), Forthcoming
Dominika Langenmayr
Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: May 12, 2015
Accepted Paper Series
5 downloads

Place-Based Programs and the Geographic Dispersion of Employment
Regional Science and Urban Economics, Vol. 53, 2015 Forthcoming
Matthew Freedman
Drexel University
Date Posted: May 11, 2015
Accepted Paper Series

Incl. Electronic Paper Defining a Country's 'Fair Share' of Taxes
Florida State University Law Review, Vol. 42, 2015, Washington University in St. Louis Legal Studies Research Paper No. 15-05-01
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: May 10, 2015
Accepted Paper Series
64 downloads

Incl. Electronic Paper 'Sharing the Pie': Taxing Multinationals in a Global Market
43 Intertax 438 (2015, No. 6/7), at 438-446
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: May 09, 2015
Last Revised: June 11, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Curbing the Growth of Stock Trading? Order-to-Trade Ratios and Financial Transaction Taxes
BAFFI CAREFIN Centre Research Paper No. 2015-6
Gunther Capelle-Blancard
University of Paris 1 Pantheon-Sorbonne - Centre d'Economie de la Sorbonne (CES)
Date Posted: May 07, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered
CESifo Working Paper Series No. 5311
Michael Stimmelmayr
Swiss Federal Institute of Technology Zurich - Department of Management, Technology, and Economics (D-MTEC)
Date Posted: May 07, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Hosting Multinationals: Economic and Fiscal Implications
KOF Working Paper No. 382
Peter H. Egger and Marko Koethenbuerger
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and ETH Zurich - Department of Management, Technology and Economics
Date Posted: May 07, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Digging Itself Out of the Hole? A Critical Assessment of the European Commission's Attempt to Revitalise State Aid Enforcement after the Crisis
University of Leicester School of Law Research Paper No. 15-15
Albert Sanchez-Graells
University of Leicester - School of Law
Date Posted: May 06, 2015
Accepted Paper Series
68 downloads

Incl. Electronic Paper Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency
IMF Working Paper No. 15/73
Peter Casey and Patricio Castro
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: May 05, 2015
Working Paper Series
11 downloads

Incl. Fee Electronic Paper Agglomeration Economies, Taxable Rents, and Government Capture: Evidence from a Place-Based Policy
CEPR Discussion Paper No. DP10578
Marius Brülhart and Helen Simpson
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) and CMPOInstitute for Fiscal Studies (IFS)
Date Posted: May 05, 2015
Working Paper Series

Incl. Electronic Paper Deconstructing the Taxation of Packaged Financial Strategies
Thomas J. Brennan and Robert L. McDonald
Harvard Law School and Northwestern University - Kellogg School of Management
Date Posted: May 05, 2015
Working Paper Series
71 downloads

Incl. Electronic Paper La difficile conciliation entre politique de concurrence et politique industrielle: le soutien aux énergies renouvelables (The Difficult Conciliation between Competition Policy and Industrial Policy: Public Support for Renewable Energy)
GREDEG Working Paper No. 2015-13
Patrice Bougette and Christophe Charlier
University of Nice Sophia Antipolis - Law, Economics, and Management Research Group (UMR CNRS 7321 GREDEG) and University of Nice-Sophia Antipolis - Law, Economics, and Management Research Group (UMR CNRS 7321 GREDEG)
Date Posted: April 29, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Tax-Adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives
Sophia Chen and Estelle P. Dauchy
International Monetary Fund and New Economic School (NES)
Date Posted: April 27, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Impact of Tax Rebates on Firm Value: Evidence from High-Tech Certificates Announcements in China
Estelle P. Dauchy and Yi Zhou
New Economic School (NES) and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: April 26, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper The Effect of Tax Havens on Host Country Welfare
NHH Dept. of Business and Management Science Discussion Paper No. 2015/19
Thomas A. Gresik , Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics and Econometrics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: April 25, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development
CESifo Working Paper Series No. 5295
Mohammed Mardan
University of Munich - Seminar for Economic Policy
Date Posted: April 24, 2015
Working Paper Series
31 downloads


 

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