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Abstracts: 689,639
Full Text Papers: 579,157
Authors: 317,476
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Last 12 months: 13,054,345
Last 30 days: 925,471

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SSRN eLibrary Search Results
JEL Code: H25
610,734 Total downloads
Showing Papers 301 - 350 of 2,750
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Incl. Electronic Paper To Shift or Not to Shift? Intertemporal Income Shifting As a Response to the Risk Capital Allowance Introduction in Belgium
European Accounting Review, Forthcoming
Kathleen Andries, Martine Cools and Steve Van Uytbergen
WHU - Otto Beisheim School of Management, KU Leuven - Faculty of Business and Economics (FEB) and Lessius Hogeschool
Date Posted: August 30, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Critical Issues in Understanding the House GOP Tax Reform Blueprint
Tax Notes, Forthcoming
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: August 30, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Introducing an Advance Tax Ruling (ATR) Regime: Design Considerations for Achieving Certainty and Transparency
Tax Law, Vol. 1, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: August 30, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Competition and Fiscal Equalization Under Corporate Income Taxation
CESifo Working Paper Series No. 6011
Caterina Liesegang and Marco Runkel
Otto-von-Guericke University Magdeburg and University of Munich - Department of Economics
Date Posted: August 25, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
WU International Taxation Research Paper Series No. 2016-05
Rainer Niemann and Caren Sureth-Sloane
University of Graz, Center for Accounting Research and University of Paderborn
Date Posted: August 23, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper The Effect of Industrial Diversification on Firm Taxes
Kelly Wentland
George Mason University
Date Posted: August 22, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper The Value of International Income Shifting Opportunities to U.S. Multinational Firms
Paul Demere and Jeffrey Gramlich
University of Illinois at Urbana-Champaign - Department of Accountancy and Carson College of Business
Date Posted: August 22, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Texas Margin Tax: Is It Time for the Curtain Call?
Texas Journal of Business Law, Issue 47(1), Forthcoming
Nikki Laing
Capshaw Green, PLLC
Date Posted: August 19, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Hidden Compliance Cost of VAT: An Exploration of Psychological and Corruption Costs of VAT in a Developing Country
eJournal of Tax Research, Vol 14(1); 2016 166-205
Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: August 18, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Has a High Value Added Tax Harmed the European Economy
L. Jan Reid
Coast Economic Consulting
Date Posted: August 16, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Effects of Australia's MAAL and DPT on Internet-Based Businesses
Tax Notes Int’l, Volume 83, Number 2, p. 145, July 11, 2016,
Antony Ting, Tommaso Faccio and Jeffery M. Kadet
University of Sydney, Nottingham University Business School and University of Washington - School of Law
Date Posted: August 15, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper A Boxing Match: Can Intellectual Property Boxes Achieve Their Stated Goals?
Ben Klemens
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: August 14, 2016
Last Revised: August 19, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper The Portfolio of Foreign Direct Investment and Corporate Tax Avoidance of Japanese Multinational Firms
Junjian Gu and Hu Dan Semba
Nagoya University and Nagoya University
Date Posted: August 11, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper The Practice and Tax Consequences of Nonqualified Deferred Compensation
Boston Univ. School of Law, Law and Economics Research Paper No. 16-27
David I. Walker
Boston University School of Law
Date Posted: August 03, 2016
Working Paper Series
97 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2
Tax Notes, Vol. 152, No. 1, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
47 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1
Tax Notes, Vol. 151, No. 13, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
56 downloads

Incl. Electronic Paper Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?
WU International Taxation Research Paper Series No. 2016-6
Saskia Kohlhase and Jochen Pierk
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: July 29, 2016
Last Revised: August 26, 2016
Working Paper Series
40 downloads

Incl. Electronic Paper Commodity Taxation with Honesty, Avoidance and Evasion: Evidence from the United States
David R. Agrawal and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and ETH Zurich
Date Posted: July 25, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Credit Default Swaps and Borrower Tax Avoidance
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
University of Waterloo, City University of Hong Kong (CityUHK), Chinese University of Hong Kong, Shenzhen and City University of Hong Kong
Date Posted: July 21, 2016
Last Revised: August 26, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Taxes, Stock Ownership, and Payout Policy: Evidence from a 2011 Tax Reform in Japan
Kazuki Onji and Masanori Orihara
Australian National University - Crawford School of Economics and Government and Policy Research Institute, Ministry of Finance
Date Posted: July 19, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan
Masanori Orihara
Policy Research Institute, Ministry of Finance
Date Posted: July 19, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Have Supra-Normal Returns to Corporations Been Increasing Over Time?
Laura Power and Austin Frerick
Government of the United States of America - Office of Tax Analysis and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: July 16, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper Regional Development Through Place-Based Policies: Evidence from a Spatial Discontinuity
Ajay Shenoy
University of California, Santa Cruz - Department of Economics
Date Posted: July 15, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
377 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition),
Robert T. Cole and William Byrnes

Date Posted: July 11, 2016
Accepted Paper Series
200 downloads

Incl. Electronic Paper 10 Observations Concerning International Tax Policy
Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25
Daniel Shaviro
New York University School of Law
Date Posted: July 09, 2016
Last Revised: July 22, 2016
Accepted Paper Series
163 downloads

Incl. Electronic Paper Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?
Drake Law Review, Vol. 64, No. 3, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 05, 2016
Last Revised: July 10, 2016
Accepted Paper Series
485 downloads

Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Minnesota Law Review, Forthcoming
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Last Revised: August 25, 2016
Accepted Paper Series
66 downloads

Incl. Electronic Paper The Distinct Advantages of a Sales-Apportioned Corporate Cash Flow Tax
M. Kevin McGee
University of Wisconsin - Oshkosh
Date Posted: June 30, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper China's 'Mercantilist' Government Subsidies, the Cost of Debt and Firm Performance
Chu Yeong Lim, Jiwei Wang and Cheng Zeng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Manchester Business School
Date Posted: June 30, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Harry Grubert and Rosanne Altshuler
U.S. Treasury Department and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Date Posted: June 30, 2016
Accepted Paper Series
87 downloads

Incl. Electronic Paper Private Equity as an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?
KDI Journal of Economic Policy 2016, 38(2) 21-44
Jahyun Koo
Korea Development Institute (KDI)
Date Posted: June 27, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
76 downloads

Incl. Electronic Paper Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era
Fabio B. Gaertner, Stacie Kelley Laplante and Dan Lynch
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 25, 2016
Working Paper Series
52 downloads

Incl. Electronic Paper The Effect of Consumption Taxes on Corporate Investment
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, Johnson@Cornell Tech, Cornell University and WHU - Otto Beisheim School of Management
Date Posted: June 25, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
50 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
CentER Discussion Paper Series No. 2016-024
Samuel Jovan Okullo, Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Management, VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 23, 2016
Last Revised: August 19, 2016
Working Paper Series
7 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Estimating Dynamic Tax Revenue Elasticities for Germany
Bundesbank Discussion Paper No. 23/2012
Gerrit B. Koester and Christoph Priesmeier
European Central Bank (ECB) and Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series
1 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 2016
Accepted Paper Series

Incl. Electronic Paper Banks as Tax Planning Intermediaries
John Gallemore, Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Last Revised: July 29, 2016
Working Paper Series
110 downloads

Incl. Electronic Paper The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold
VATT Institute for Economic Research Working Papers No. 75
Jarkko Harju, Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - Government Institute for Economic Research (VATT), Government Institute for Economic Research and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: June 17, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Commercial Buildings Capital Consumption and the United States National Accounts
Sheharyar Bokhari and David Geltner
Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology (MIT)
Date Posted: June 16, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Vienna University of Economics and Business
Date Posted: June 14, 2016
Last Revised: August 04, 2016
Working Paper Series
52 downloads

Incl. Fee Electronic Paper Does Tax Competition Make Mobile Firms More Footloose?
CEPR Discussion Paper No. DP11325
Ben Ferrett, Andreas Hoefele and Ian Wooton
Loughborough University, Loughborough University (GEP) and University of Strathclyde - Department of Economics
Date Posted: June 13, 2016
Working Paper Series

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
Samuel Jovan Okullo, Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Management, VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 13, 2016
Last Revised: August 19, 2016
Working Paper Series
15 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

Incl. Electronic Paper The Impact of Taxes on Competition for CEOs
European Accounting Review, Forthcoming
Peter Krenn
University of Graz - Center for Accounting Research
Date Posted: June 09, 2016
Accepted Paper Series
31 downloads

Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates
Public Finance Review, Vol. 11(1), pp. 67-78, December 1982
David G. Raboy
George Mason University -Schar School of Policy and Government
Date Posted: June 09, 2016
Accepted Paper Series


 

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