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Full Text Papers: 486,802
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SSRN eLibrary Search Results
JEL Code: H25
478,952 Total downloads
Showing Papers 301 - 350 of 2,362
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Incl. Electronic Paper Capital Taxation and Imperfect Competition: ACE vs. CBIT.
NHH Dept. of Economics Discussion Paper No. 32/2014
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: January 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Michigan Journal of International Law, Vol. 36, No. 1, 2014
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: January 21, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper The IFRS as Tax Base: Potential Impact on a Small Open Economy
European Financial and Accounting Journal, 2014, 9(4): pp. 59-75
David Procházka
University of Economics, Prague
Date Posted: January 20, 2015
Last Revised: January 22, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers?
Andrew Bird , Alexander Edwards and Terry J. Shevlin
Carnegie Mellon University , University of Toronto - Rotman School of Management and University of California-Irvine
Date Posted: January 18, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Wynne v. Comptroller: Striking a Balance between State Sovereignty and Interstate Commerce
Forthcoming in State Tax Notes (Feb. 2015), U of Penn, Inst for Law & Econ Research Paper No. 14-44
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: January 16, 2015
Last Revised: January 21, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Stock Liquidity and Tax Avoidance: Evidence from Natural Experiments
Sean Cao and Chi Wan
Georgia State University - School of Accountancy and University of Massachusetts Boston - Department of Accounting and Finance
Date Posted: January 16, 2015
Last Revised: January 22, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
CESifo Working Paper Series No. 5132
Ronald B. Davies , Julien Martin , Mathieu Parenti and Farid Toubal
University College Dublin (UCD) , University of Quebec at Montreal (UQAM) , Catholic University of Louvain (UCL) and Paris School of Economics (PSE)
Date Posted: January 16, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Income Shifting Under Losses
CESifo Working Paper Series No. 5130
Arnt Hopland , Petro Lisowsky , Mohammed Mardan and Dirk Schindler
Norwegian School of Economics (NHH) - Department of Business and Management Science , University of Illinois at Urbana-Champaign - Department of Accountancy , University of Munich - Seminar for Economic Policy and Norwegian School of Economics (NHH)
Date Posted: January 16, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
Scott Dyreng , Bradley P. Lindsey , Kevin Markle and Douglas A. Shackelford
Duke University , North Carolina State University , University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: January 14, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse (Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis)
Arqus Discussion Paper No. 181
Thomas Hoppe , Ralf Maiterth and Caren Sureth
University of Paderborn , Humboldt University of Berlin and University of Paderborn
Date Posted: January 14, 2015
Last Revised: January 15, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Does Firm Life Cycle Inform the Relation between Book-Tax Differences and Earnings Persistence?
Katharine D. Drake
University of Arizona - Department of Accounting
Date Posted: January 11, 2015
Working Paper Series
35 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper On the Relative Size of Direct and Indirect Tax Evasion
International Economic Letters, 2014, 3(2), 45-48
Gerasimos T. Soldatos
American University of Athens
Date Posted: January 09, 2015
Last Revised: January 11, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Analysis of the GST Panel Decision 2014 on Claiming Bad Debt Relief
Kenneth Voon Ken Yong and Fook Koon Lee
Independent and Independent
Date Posted: January 05, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Impact of Research Tax Credit on R&D and Innovation: Evidence from the 2008 French Reform
Banque de France Working Paper No. 532
Antoine Bozio , Delphine Irac and Loriane Py
Institute for Fiscal Studies (IFS) , Banque de France and Banque de France
Date Posted: January 03, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Reducing the Corporate Tax Rate and Income Inequality
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: January 01, 2015
Working Paper Series
63 downloads

Incl. Electronic Paper Inversion Notice Boxes Out Foreign Insurers and Reinsurers
Tax Notes, Vol. 145, No. 1259, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 30, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Tax Debt as an Indicator of Companies’ Default: The Case of Slovakia
Kubicová, J., Faltus, S. (2014). Tax Debt as an Indicator of Companies’ Default: the Case of Slovakia. Journal of Applied Economics and Business, Vol 2, No. 4, 59-74.,
Jana Kubicova and Slavomír Faltus
University of Economics in Bratislava and University of Economics (Slovakia)
Date Posted: December 28, 2014
Last Revised: January 20, 2015
Accepted Paper Series
16 downloads

Agricultural Taxation and Budget Support in Transition Economies
World Applied Sciences Journal, 30 (6): 733-737, 2014
Alexander Rymanov
Novosibirsk State Technical University
Date Posted: December 25, 2014
Accepted Paper Series

Incl. Electronic Paper Anatomy of a Special Tax Break and the Case for Broad Corporate Tax Reform
Robert J. Shapiro
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: December 23, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
Thomas R. Kubick , Dan Lynch , Michael A. Mayberry and Thomas C. Omer
University of Kansas , University of Wisconsin-Madison , University of Florida - Fisher School of Accounting and University of Nebraska at Lincoln - School of Accountancy
Date Posted: December 21, 2014
Working Paper Series
56 downloads

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
18 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
21 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
14 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
15 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
29 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
124 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
33 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
66 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
218 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
4 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
12 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
30 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, Stanford University Graduate School of Business Research Paper No. 15-5
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: January 22, 2015
Working Paper Series
130 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
64 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
83 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
12 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
15 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
20 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
114 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
95 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
22 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
8 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
60 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


 

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