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Full Text Papers: 477,964
Authors: 267,102
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Last 12 months: 10,236,972
Last 30 days: 980,917

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SSRN eLibrary Search Results
JEL Code: H25
468,400 Total downloads
Showing Papers 301 - 350 of 2,318
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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
2 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
1 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
1 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
30 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 - Department of Accounting and Finance 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
4 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
11 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
25 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
1 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
4 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
1 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
78 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
3 downloads

Incl. Electronic Paper Optimal Policy in Collateral Constrained Economies
Nina Biljanovska
Goethe University Frankfurt
Date Posted: November 07, 2014
Last Revised: November 16, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxes and Bank Capital Strucucture
Glenn Schepens
National Bank of Belgium - Research Department
Date Posted: November 06, 2014
Last Revised: November 08, 2014
Working Paper Series
14 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
2 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
30 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
35 downloads

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

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
8 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
34 downloads

Incl. Electronic Paper Cost Sharing Arrangements and Income Shifting
Stanford University Graduate School of Business Research Paper No. 14-42
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
36 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
8 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
52 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
15 downloads

Incl. Electronic Paper Estructura Impositiva y Capacidad Recaudatoria En España: Un Análisis Comparado Con La UE (Tax Structure and Revenue-Raising Capacity in Spain: A Comparative Analysis with the EU)
Banco de Espana Occasional Paper No. 1406
Pablo Hernández de Cos and David Lopez Rodriguez
Banco de Espana and Bank of Spain
Date Posted: October 24, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Series LLC: Continued Evolution is Clearing the Fog
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: October 24, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Dividend Taxation and the Cost of New Share Issues
CESifo Working Paper Series No. 5001
Tobias Lindhe and Jan Edvin Södersten
Ministry of Finance and Uppsala University - Department of Economics
Date Posted: October 22, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper A Note on the Cost of Collecting Wealth Taxes
Thore Johnsen and Terje Lensberg
Norwegian School of Economics (NHH) - Department of Finance and Norwegian School of Economics (NHH) - Department of Finance
Date Posted: October 21, 2014
Last Revised: November 12, 2014
Working Paper Series
126 downloads

Incl. Electronic Paper The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense
arqus Discussion Paper No. 176
Anna Feller and Deborah Knirsch Schanz
Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management) and Ludwig-Maximilians-Universität München - Faculty of Business Administration (Munich School of Management)
Date Posted: October 21, 2014
Working Paper Series
21 downloads

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
8 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
5 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
Last Revised: October 24, 2014
Accepted Paper Series
182 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
1 downloads

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
21 downloads

Incl. Electronic Paper Vanishing Corporate Income and Government Spending in Distribution Models
Patrick Driessen
Independent
Date Posted: October 12, 2014
Last Revised: November 19, 2014
Working Paper Series
34 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
100 downloads

Incl. Electronic Paper Digital India - A Model Developed by Varma
Vijaya Krushna Varma
Independent
Date Posted: October 10, 2014
Working Paper Series
3 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
29 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
14 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
4 downloads

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

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
17 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
36 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
53 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
60 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
15 downloads


 

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