Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 608,663
Full Text Papers: 506,008
Authors: 281,483
Papers Received in
  Last 12 months:
63,062

Paper Downloads:
To date: 86,782,901
Last 12 months: 11,234,304
Last 30 days: 1,009,939

CiteReader:  What's this?
Papers with
  Resolved
  References:
286,857
Total References: 9,075,709
Papers with Cites: 246,901
Total Citation
  Links:
6,036,513
Papers with
  Resolved
  Footnotes:
94,530
Total Footnotes: 9,179,120


SSRN eLibrary Search Results
JEL Code: H25
509,860 Total downloads
Showing Papers 301 - 350 of 2,446
Sort By
1 2 3 4 ... 49 | Next >
   


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
2 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
1 downloads

Incl. Electronic Paper Taxpayer Behavior Under Audit Certainty
Benjamin C. Ayers , Jeri K. Seidman and Erin Towery
University of Georgia , University of Texas at Austin - McCombs School of Business and University of Georgia
Date Posted: May 23, 2015
Last Revised: May 29, 2015
Working Paper Series
6 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
7 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
5 downloads

Incl. Electronic Paper At a Loss: The Real and Reporting Elasticity of 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
Working Paper Series
5 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
13 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
Working Paper Series
279 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
51 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
75 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
3 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
53 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
Accepted Paper Series
8 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
20 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
15 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
3 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
58 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
6 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
Northwestern University School of Law and Northwestern University - Kellogg School of Management
Date Posted: May 05, 2015
Working Paper Series
68 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
7 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
19 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
5 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
22 downloads

Incl. Electronic Paper The Tax Gradient: Spatial Aspects of Fiscal Competition
CESifo Working Paper Series No. 5292
David R. Agrawal
University of Georgia - Department of Economics
Date Posted: April 23, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Explaining Differentials in Subsidy Levels Among Hospital Ownership Types in Germany
Ruhr Economic Paper No. 517
Adam Pilny
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: April 22, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper IRS Assumes Away Inconvenient Law in Reinsurance CCA
Tax Notes, Vol. 147, at 277, 2015
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: April 22, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Sleeping with the Enemy: Taxes and Former IRS Employees
John (Xuefeng) Jiang , John R. Robinson and Maobin Wang
Michigan State University , University of Texas at Austin and University of International Business and Economics (UIBE) - School of Banking and Finance
Date Posted: April 21, 2015
Working Paper Series
39 downloads

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Last Revised: May 22, 2015
Working Paper Series
157 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper REIT Spinoffs: Passive REITs, Active Businesses
Tax Notes, p. 1513 & 1635, March 23 & 30, 2015
Richard Nugent
Cadwalader, Wickersham & Taft
Date Posted: April 19, 2015
Last Revised: April 21, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper How Does the Type of Subsidization Affect Investments: Experimental Evidence
arqus Quantitative Tax Research Discussion Paper No. 185
Hagen Ackermann
University of Magdeburg
Date Posted: April 13, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Expansion of the Profit-Split Method: The Wave of the Future
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 13, 2015
Working Paper Series
43 downloads

Incl. Electronic Paper Crisis-Proofing Tax Law
William & Mary Law Review, Forthcoming
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: April 11, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Summary of Comments on the European Commission Green Paper 'Building a Capital Markets Union'
Presented to the Oireachtas Joint Committee on Finance, Public Expenditure and Reform, Ireland, March 31, 2015
Constantin Gurdgiev
Trinity College, Dublin
Date Posted: April 11, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Selective Subsidies, Entrepreneurial Founders' Human Capital, and Access to R&D Alliances
Luca Grilli and Samuele Murtinu
Politecnico di Milano and Università Cattolica del Sacro Cuore
Date Posted: April 10, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Making the Internal Revenue Service Work
Florida Tax Review, 2015
Jonathan Barry Forman and Roberta F. Mann
University of Oklahoma College of Law and University of Oregon School of Law
Date Posted: April 10, 2015
Accepted Paper Series
46 downloads

Incl. Electronic Paper Tax Compliance as a Wicked System
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: April 03, 2015
Last Revised: May 23, 2015
Working Paper Series
181 downloads

Incl. Electronic Paper Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework
North Carolina Law Review, Vol. 93, p. 673, 2015
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: April 01, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper Fair Approaches for Taxing Previously Untaxed Foreign Income
Tax Notes, March 16, 2015, p. 1385
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 01, 2015
Accepted Paper Series
29 downloads

Incl. Fee Electronic Paper The Taxation of Foreign Profits: A Unified View
CEPR Discussion Paper No. DP10512
Michael P. Devereux , Clemens Fuest and Ben Lockwood
Centre for Business Taxation, Oxford University , Centre for European Economic Research (ZEW) and University of Warwick - Department of Economics
Date Posted: April 01, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of Tax Progressivity on the Quality of Entrepreneurship: How Significant is the Phenomenon of 'Poor Entrepreneurship'?
Mina Baliamoune-Lutz and Pierre Garello
University of North Florida and Aix-Marseille University
Date Posted: March 28, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper The Income Tax Penalty on Rental vs Owner-Occupied Housing: An Argument for Apartment Rent Tax Exemption
David Geltner
Massachusetts Institute of Technology (MIT)
Date Posted: March 28, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper 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 (HKUST) - Department of Finance
Date Posted: March 27, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper The Effect of the VAT Rate on Tax Evasion: Evidence from the Restaurant Industry in Greece
Nikolaos T. Artavanis
University of Massachusetts at Amherst, Isenberg School of Management
Date Posted: March 27, 2015
Last Revised: May 18, 2015
Working Paper Series
32 downloads


 

1 2 3 4 ... 49 | Next >
   


 

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 4.657 seconds