Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 618,562
Full Text Papers: 515,015
Authors: 285,782
Papers Received in
  Last 12 months:
63,311

Paper Downloads:
To date: 88,515,954
Last 12 months: 11,600,211
Last 30 days: 813,168

CiteReader:  What's this?
Papers with
  Resolved
  References:
290,857
Total References: 9,075,610
Papers with Cites: 247,202
Total Citation
  Links:
5,944,911
Papers with
  Resolved
  Footnotes:
94,292
Total Footnotes: 9,171,238


SSRN eLibrary Search Results
JEL Code: H25
521,560 Total downloads
Showing Papers 301 - 350 of 2,492
Sort By
1 2 3 4 ... 50 | Next >
   


Incl. Electronic Paper Transfer of Know-How for Small and Mid-Size Businesses in Georgia, Moldova and Ukraine. White Paper: Ukraine
CASE Research Paper No. 121
Erik Kubička , Andrej Piovarci , Jozef Simuth and Vladimir Dubrovskiy
Alexander Dubcek University of Trencin , City University Slovakia , City University Slovakia and CASE - Centre for Social and Economic Research Ukraine - CASE Ukraine
Date Posted: July 30, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Understanding Lockout
Tax Law Review, 2016 Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: July 29, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Intangible Capital, Hedonic Pricing, and International Transfer Pricing
Public Finance Review 25, 347-365, 1997
David G. Raboy and Steven N. Wiggins
George Mason University - School of Policy, Government, and International Affairs and Texas A&M University
Date Posted: July 29, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 28, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Dividend Reinvestment Plans: A Tax-Based Incentive Under the Australian Imputation Tax System
Australian Tax Forum, Vol. 30, 2015
Mathew Abraham , Mike Dempsey and Alastair Marsden
Whitireia Business School , RMIT University and University of Auckland - Business School
Date Posted: July 28, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Attacking Profit Shifting: The Approach Everyone Forgets
Tax Notes, Vol. 148, No. 2, 2015
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: July 27, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Introducing an IP Licence Box in Switzerland: Quantifying the Effects
KOF Working Papers No. 390
Florian Chatagny , Marko Koethenbuerger and Michael Stimmelmayr
KOF Swiss Economic Institute , ETH Zurich - Department of Management, Technology and Economics and Swiss Federal Institute of Technology Zurich - Department of Management, Technology, and Economics (D-MTEC)
Date Posted: July 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Financial Tax Reform: The Money Creation Tax
Katherine Duliba
Independent
Date Posted: July 19, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Competitivitatea Fiscală a României Ȋn Context European (Romania’s Fiscal Competitiveness in European Context)
Impactul Transformarilor Socio-Economice si Tehnologice la Nivel National, European si Mondial; Nr.2/2015, Vol. 2
Maria Isadora Lazar and Victor Grigore
Romanian Academy - Institute for World Economy and Bucharest Academy of Economic Studies
Date Posted: July 18, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income
U of Penn, Inst for Law & Econ Research Paper No. 15-25
Chris William Sanchirico and Reed Shuldiner
University of Pennsylvania Law School and University of Pennsylvania Law School
Date Posted: July 17, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Dynamics of Firm Participation in R&D Tax Credit and Subsidy Programs
Isabel Busom , Beatriz Corchuelo and Ester Martinez-Ros
Universitat Autonoma de Barcelona , University of Extremadura - Department of Economics and Universidad Carlos III de Madrid
Date Posted: July 16, 2015
Working Paper Series
5 downloads

Incl. Fee Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
CEPR Discussion Paper No. DP10711
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 13, 2015
Working Paper Series

Incl. Electronic Paper The Combined Impact of Asymmetric Taxation and Limited Liability on Optimal Compensation
Fabian Meißner , Georg Thomas Schneider and Andreas Scholze
BearingPoint , University of Graz and Osnabrück University
Date Posted: July 12, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Targets' Tax Shelter Participation and Takeover Premiums
Travis Chow , Kenneth J. Klassen and Yanju Liu
Singapore Management University - School of Accountancy , University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy
Date Posted: July 09, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Tax Benefit Preservation Plans
Thomas Jason Boulton and Terry Nixon
Miami University and Miami University
Date Posted: July 09, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Domestic Taxes and Inbound Acquisitions
Andrew Bird
Carnegie Mellon University - Tepper School of Business
Date Posted: July 08, 2015
Working Paper Series
28 downloads

It's Not That Difficult: The Shared Economic Growth Solution to Tax Reform
Pace Law Review, Vol. 35, No. 3, 2015
Matthew Lykken
SharedEconomicGrowth.org
Date Posted: July 06, 2015
Accepted Paper Series

Incl. Electronic Paper Patent Boxes Design, Patents Location and Local R&D
CESifo Working Paper Series No. 5416
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: July 06, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Voter Confirmation Bias and Electoral Accountability
CESifo Working Paper Series No. 5415
Ben Lockwood
University of Warwick - Department of Economics
Date Posted: July 06, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper How will a New Corporate Tax Policy Affect Stock Markets in Bangladesh?
Mizanur Rahman
University of Dhaka
Date Posted: July 05, 2015
Last Revised: July 14, 2015
Working Paper Series
3 downloads

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
31 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
56 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
25 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
62 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
3 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
11 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
Last Revised: July 06, 2015
Working Paper Series
23 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
55 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
57 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 Maximilian University of Munich - Center for Economic Studies (CES) and University of Duisburg-Essen - Mercator School of Management
Date Posted: June 09, 2015
Working Paper Series
9 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
40 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
11 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
20 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
17 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
7 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
52 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
18 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
15 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
32 downloads


 

1 2 3 4 ... 50 | Next >
   


 

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 4.672 seconds