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Full Text Papers: 498,069
Authors: 277,655
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SSRN eLibrary Search Results
JEL Code: H25
493,955 Total downloads
Showing Papers 301 - 350 of 2,403
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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
1 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

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
2 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
2 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 - Department of Finance
Date Posted: March 27, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax
University of Pennsylvania Law Review Online, Vol. 163, p. 267, 2015, U of Penn, Inst for Law & Econ Research Paper No. 15-10
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: March 25, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper Taxation of State Owned Enterprises: A Review of Empirical Evidence from China
Forthcoming in Benjamin Liebman and Curtis Milhaupt (Eds.), Chinese State Capitalism and Institutional Change: Domestic and Global Implications (Oxford University Press, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 24, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry 60 (2009), 709-727
Jan B. M. Goossenaerts , Alexander Zegers and Jan M. Smits
Wikinetix , KPMG, Netherlands and Law and Technology
Date Posted: March 22, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Historical Origins of the Debt-Equity Distinction
Florida Tax Review, Forthcoming
Camden Hutchison
University of Wisconsin-Madison
Date Posted: March 22, 2015
Accepted Paper Series
47 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
57 downloads

Incl. Electronic Paper Secrecy Jurisdiction
CESifo Working Paper Series No. 5239
Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: March 20, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Controversies in Tax Law: A Matter of Perspective
Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 20, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper Corporate Taxation and Investment – Evidence from the Belgian Ace Reform
Ruhr Economic Paper No. 534
Nils aus dem Moore
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: March 19, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Taxes and Corporate Financing Decisions – Evidence from the Belgian Ace Reform
Ruhr Economic Paper No. 533
Nils aus dem Moore
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: March 19, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Do Wages Rise When Corporate Taxes Fall?
Ruhr Economic Paper No. 532
Nils aus dem Moore , Tanja Kasten and Christoph M. Schmidt
Rhine-Westphalia Institute for Economic Research (RWI-Essen) , Rhine-Westphalia Institute for Economic Research (RWI-Essen) and Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI Essen)
Date Posted: March 19, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence
Ruhr Economic Paper No. 531
Nils aus dem Moore
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: March 19, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Reforming Entity Taxation: A Role for Subchapter S?
Tax Notes, Vol. 146, No. 9, 2015
Deborah Schenk
New York University School of Law
Date Posted: March 18, 2015
Accepted Paper Series
62 downloads

Incl. Electronic Paper What Stakeholders Expect from Corporations When it Comes to Paying Tax: Corporate Reputation and Optimal Tax Planning
Chris Brooks , Carola Hillenbrand and Kevin Money
University of Reading - ICMA Centre , University of Reading - Henley Business School and University of Reading - Henley Business School
Date Posted: March 17, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Impuesto Sobre La Renta: Dime Cómo Opera Y Te Diré Cómo Redistribuye (Income Tax: Tell Me How It Works and I Will Tell You How It Redistributes)
Jorge Armando Rodriguez
National University of Colombia
Date Posted: March 13, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Extraterritoriality of Service Tax in India: A Review
Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Tarun Jain
Supreme Court of India
Date Posted: March 13, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Taxation of Foreign Profits: A Unified View
CESifo Working Paper Series No. 5231
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: March 12, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Secrecy Jurisdictions
International Tax and Public Finance, Forthcoming, NHH Dept. of Business and Management Science Discussion Paper No. 2015/12
Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: March 11, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Valuation of Tax Loss Carryforwards and Carrybacks, and Its Implications for Dynamic Portfolio Selection
Suresh Govindaraj , Michael N. Katehakis and Nilofar Varzgani
Rutgers University - Rutgers Business School - Newark and New Brunswick , Rutgers, The State University of New Jersey - Management Science & Information Systems and Rutgers Business School
Date Posted: March 10, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Economic Effects of Eliminating Texas' Business Margin Tax
Texas Public Policy Foundation, pp. 1-20, March 2015
Vance Ginn and Talmadge Heflin
Texas Public Policy Foundation and Texas Public Policy Foundation
Date Posted: March 10, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper A Tax Audible: Coaches and Buyouts
Vanderbilt Law Review, Vol. 68, 2015, FSU College of Law, Public Law Research Paper No. 742, FSU College of Law, Law, Business & Economics Paper No. 15-9
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: March 04, 2015
Accepted Paper Series
82 downloads

Incl. Electronic Paper Testing the Models of Tax Compliance: The Use-Tax Experiment
Utah Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: March 04, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
150 Cayman Islands J. ___ (2015, Forthcoming)
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: March 01, 2015
Last Revised: March 29, 2015
Accepted Paper Series
20 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: March 18, 2015
Accepted Paper Series
121 downloads

Incl. Electronic Paper Future Orientation and Taxes: Evidence from Big Data
WU International Taxation Research Paper Series No. 2015 - 08
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: February 25, 2015
Working Paper Series
57 downloads

Incl. Electronic Paper Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems
WU International Taxation Research Paper Series No. 2015 - 06
Annika Hegemann , Angela Kunoth , Kristina Rupp and Caren Sureth
University of Paderborn , University of Cologne - Institute of Mathematics , University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Working Paper Series
68 downloads

Incl. Electronic Paper Knowledge-Intensive Business Services as Credence Goods - A Demand-Side Approach
cege Discussion Papers Number 232
Daniel Feser and Till Proeger
University of Goettingen (Gottingen) and University of Goettingen (Gottingen)
Date Posted: February 24, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States
Forthcoming in Thomas Pogge and Krishen Mehta (editors), GLOBAL TAX FAIRNESS, Oxford University Press, 2015.
Lorraine Eden
Texas A&M University - Department of Management
Date Posted: February 24, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
Andrew R. Finley
University of Arizona, Department of Accounting
Date Posted: February 16, 2015
Last Revised: February 23, 2015
Working Paper Series
82 downloads

Incl. Electronic Paper ‘Sharing the Pie’; Taxing Multinationals in a Global Market
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: February 16, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Tax Policy Endogeneity: Evidence from R&D Tax Credits
FEDS Working Paper No. 2014-101
Andrew C Chang
Federal Reserve Board
Date Posted: February 15, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Trade-Offs between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions
Dan Lynch , Miles A. Romney , Bridget Stomberg and Daniel Wangerin
University of Wisconsin - Madison - Department of Accounting and Information Systems , Michigan State University , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Michigan State University
Date Posted: February 13, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Cancellation of Debt and Related Transactions
Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Date Posted: February 11, 2015
Last Revised: March 11, 2015
Accepted Paper Series
274 downloads

Incl. Electronic Paper The Impact of Shareholder Taxation on Mergers and Acquisitions
Eric Ohrn and Nathan Seegert
University of Michigan at Ann Arbor - Department of Economics and University of Utah - Department of Finance
Date Posted: February 11, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Export Market Risk and the Role of State Credit Guarantees
CESifo Working Paper Series No. 5176
Inga Heiland and Erdal Yalcin
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: February 04, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper How Do Corporate Tax Bases Changes When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Revenues
Laura Kawano and Joel B. Slemrod
US Department of Treasury - Office of Tax Analysis and University of Michigan, Stephen M. Ross School of Business
Date Posted: February 04, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Paul Demere , Michael P. Donohoe and Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: February 01, 2015
Working Paper Series
141 downloads

Incl. Electronic Paper Taxes, Competition, and Organizational Form
Michael P. Donohoe , Petro Lisowsky and Michael A. Mayberry
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: January 30, 2015
Last Revised: March 16, 2015
Working Paper Series
80 downloads

Incl. Electronic Paper Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations
Rosanne Altshuler , Stephen E. Shay and Eric J. Toder
Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics , Harvard Law School and Urban Institute
Date Posted: January 30, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Tax Planning of R&D Intensive Multinationals
ZEW - Centre for European Economic Research Discussion Paper No. 14-114
Jost Heckemeyer , Katharina Richter and Christoph Spengel
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 30, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper Competition for FDI and Profit Shifting
CESifo Working Paper Series No. 5153
Jie Ma and Pascalis Raimondos-Moller
University of International Business and Economics (UIBE) and Copenhagen Business School - Department of Economics
Date Posted: January 27, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Effective Tax Rates Under IP Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Lisa Evers and Christoph Spengel
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 27, 2015
Working Paper Series
37 downloads

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
3 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
65 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
36 downloads

Incl. Electronic Paper Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers?
Rotman School of Management Working Paper No. 2550819
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
Last Revised: March 30, 2015
Working Paper Series
143 downloads


 

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