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Abstracts: 624,452
Full Text Papers: 520,462
Authors: 288,092
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Last 12 months: 11,741,973
Last 30 days: 848,046

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Total Footnotes: 9,164,813


SSRN eLibrary Search Results
JEL Code: H25
526,454 Total downloads
Showing Papers 301 - 350 of 2,508
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Incl. Electronic Paper The Affordable Care Act and the Growth of Involuntary Part-Time Employment
William E. Even and David A. MacPherson
Miami University and Trinity University
Date Posted: September 02, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
Florida Tax Review, Vol. 17, 2015
Stephen E. Shay , J. Clifton Fleming Jr. and Robert J. Peroni
Harvard Law School , Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: August 28, 2015
Accepted Paper Series
11 downloads

Incl. Fee Electronic Paper Small Firms' Formalization the Stick Treatment
CEPR Discussion Paper No. DP10779
Giacomo De Giorgi , Matthew Ploenzke and Aminur Rahman
University College London , Federal Reserve Bank of New York and World Bank
Date Posted: August 27, 2015
Working Paper Series

Incl. Electronic Paper The Effects of Special Economic Zones on Employment and Investment: Spatial Panel Modelling Perspective
Piotr Cizkowicz , Magda Cizkowicz-Pelaka , Piotr Pekala and Andrzej Rzonca
Warsaw School of Economics (SGH) , Warsaw School of Economics (SGH) , Warsaw School of Economics (SGH) and Warsaw School of Economics (SGH)
Date Posted: August 22, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Impactul Politicii Fiscale În Domeniul Impozitării Directe Asupra Mediului De Afaceri Privat Din România (The Impact of Fiscal Policy in Direct Taxation Field on Private Business Environment in Romania)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr. 3/2015, Vol. 3,
Adina Trandafir
Romanian Academy - Institute for World Economy
Date Posted: August 21, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Effects of a Federal Tax Reform on the US Timber Sector
Resources for the Future Discussion Paper 15-37
Roger A. Sedjo and Brent Sohngen
Resources for the Future and Ohio State University (OSU) - Agricultural, Environmental & Development Economics
Date Posted: August 19, 2015
Working Paper Series
1 downloads

Luxembourg - Addressing New Challenges in a Major Financial Sector
Eckhard Wurzel and Damien Azzopardi
OECD and Organization for Economic Co-Operation and Development (OECD)
Date Posted: August 17, 2015
Working Paper Series

Incl. Electronic Paper State Tax Policy and Business Organizational Form
National Tax Journal, Vol. 63, No. 1, 2010
LeAnn Luna and Matthew N. Murray
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Date Posted: August 16, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows
Journal of Accounting & Economics (JAE), Vol. 57, No. 1, February 2014
William F. Fox , LeAnn Luna and Georg Schaur
University of Tennessee, Knoxville - College of Business Administration , University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Date Posted: August 16, 2015
Accepted Paper Series
9 downloads

Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Last Revised: August 24, 2015
Accepted Paper Series

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Incl. Electronic Paper How Does the Estate Tax Affect the Number of Firms?
Journal of Entrepreneurship and Public Policy, 3(1): 96-117, 2014
Pavel A. Yakovlev and Antony Davies
Duquesne University and Duquesne University
Date Posted: August 12, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Impact of Taxes on Bilateral Royalty Flows
ZEW - Centre for European Economic Research Discussion Paper No. 15-052
Olena Dudar , Christoph Spengel and Johannes Voget
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Tilburg University - Department of Economics
Date Posted: August 12, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper The Evolution of Due Process and State Tax Jurisdiction
Santa Clara Law Review, Vol. 55, No. 3, 2015
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Date Posted: August 10, 2015
Last Revised: August 12, 2015
Accepted Paper Series
92 downloads

Incl. Electronic Paper Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance
Tanja Herbert , Pia Olligs and Michael Overesch
University of Cologne , University of Cologne and Universität zu Köln
Date Posted: August 07, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Introducing an IP Licence Box in Switzerland: Quantifying the Effects
CESifo Working Paper Series No. 5450
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: August 04, 2015
Working Paper Series
8 downloads

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
3 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
38 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
8 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 (TAMU) - School of Law
Date Posted: July 28, 2015
Last Revised: August 06, 2015
Accepted Paper Series
18 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
31 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
86 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
12 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
8 downloads

Incl. Electronic Paper Financial Tax Reform: The Money Creation Tax
Katherine Duliba
Independent
Date Posted: July 19, 2015
Working Paper Series
10 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
71 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
8 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
20 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
50 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
58 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
34 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
20 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
12 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
6 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
4 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
40 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
61 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
Last Revised: August 28, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper The Denial of IRS Access to Its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232, 2015
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Last Revised: August 07, 2015
Accepted Paper Series
69 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
6 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
7 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
13 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 London - Brunel Business School
Date Posted: June 16, 2015
Last Revised: July 06, 2015
Working Paper Series
28 downloads


 

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