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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 567,862
Full Text Papers: 469,893
Authors: 263,220
Papers Received in
  Last 12 months:
63,623

Paper Downloads:
To date: 78,997,106
Last 12 months: 9,721,728
Last 30 days: 815,718

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  References:
264,783
Total References: 9,075,328
Papers with Cites: 244,951
Total Citation
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6,006,904
Papers with
  Resolved
  Footnotes:
93,780
Total Footnotes: 9,190,948


SSRN eLibrary Search Results
JEL Code: H25
458,441 Total downloads
Showing Papers 301 - 350 of 2,276
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Incl. Electronic Paper Bargaining Over the Avoidance of Double Taxation: Evidence from German Tax Treaties
Thomas Rixen and Peter Schwarz
University of Bamberg - Department of Political Science and Independent
Date Posted: September 29, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings 'Surprises': Evidence from R&D Credit Extensions
Brian Bratten and David S. Hulse
University of Kentucky - Von Allmen School of Accountancy and University of Kentucky - Gatton College of Business and Economics
Date Posted: September 28, 2014
Last Revised: September 29, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Tax Lobbying and Corporate Political Activity: How Do Firms Seek Tax Relief?
John A. Barrick and Raquel Meyer Alexander
Brigham Young University - School of Accountancy and Washington and Lee University
Date Posted: September 26, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Direct and Indirect Effects of Small Business Administration Lending on Growth: Evidence from U.S. County-Level Data
Andrew T. Young , Matthew John Higgins , Donald J. Lacombe and Briana Sell
West Virginia University - College of Business and Economics , Georgia Institute of Technology - Scheller College of Business , West Virginia University - Regional Research Institute and Georgia Institute of Technology
Date Posted: September 26, 2014
Working Paper Series
7 downloads

Incl. Fee Electronic Paper Regional Centrality and Tax Competition for FDI
CEPR Discussion Paper No. DP10099
Julia Darby , Ben Ferrett and Ian Wooton
University of Strathclyde, Glasgow - Strathclyde Business School - Department of Economics , Loughborough University and University of Strathclyde - Department of Economics
Date Posted: September 25, 2014
Working Paper Series

Incl. Electronic Paper Complex Organizations, Tax Policy and Financial Stability
Carlo Alberto Notebooks, n.359, July 2014.
Giovanna Nicodano and Luca Regis
University of Turin - Department of Economics and Statistics and IMT Institute for Advanced Studies
Date Posted: September 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxation of R&D: Review of Practices
Higher School of Economics Research Paper No. WP BRP 28/STI/2014
Galina Kitova
National Research University Higher School of Economics
Date Posted: September 23, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Base Erosion and Profit Shifting: A Simple Conceptual Framework
Dhammika Dharmapala
University of Chicago Law School
Date Posted: September 19, 2014
Last Revised: September 29, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper The Mckesson Canada Decision: Further Guidance on the Transfer Pricing of Debt Factoring Arrangements
Transfer Pricing International Journal 2014, Forthcoming
Danny Beeton , Murray Clayson and Rupert Macey-Dare
Freshfields , Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP and University of Oxford - Saint Cross College
Date Posted: September 17, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Repatriation Taxes and the Value of Cash Holdings
Novia (Xi) Chen
University of California, Irvine
Date Posted: September 17, 2014
Last Revised: September 23, 2014
Working Paper Series
73 downloads

Incl. Electronic Paper Do Dividend Taxes Affect Corporate Investment
CESifo Working Paper Series No. 4931
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: September 16, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan
Sehrish Rasool , Javed Ali Dars and Beenish Shah
Isra University , Isra University and Isra University
Date Posted: September 14, 2014
Working Paper Series
16 downloads

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: September 12, 2014
Working Paper Series

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Last Revised: September 23, 2014
Accepted Paper Series
77 downloads

Incl. Electronic Paper Estonian Tax Structure
Discussions on Estonian Economic Policy: EU Member States After the Economic Crisis, No. 1, 2014
Viktor Trasberg
University of Tartu
Date Posted: September 09, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market
Journal of Common Market Studies, Volume 49. Number 3. pp. 585–606, 2011,
Philipp Genschel , Achim Kemmerling and Eric Seils
European University Institute , Central European University (CEU) and Hans Böckler Foundation
Date Posted: September 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Employment, Wages, and Dividend Taxation
FAccT Center Working Paper Nr. 18/2014
Annette Alstadsæter , Martin Jacob and Altin Vejsiu
University of Oslo , WHU - Otto Beisheim School of Management and Uppsala University - Department of Economics
Date Posted: September 03, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
43 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
111 downloads

Incl. Electronic Paper Deconstructing the Rules of Corporate Tax
Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 28, 2014
Accepted Paper Series
39 downloads

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper Japan's Corporate Income Tax: Facts, Issues and Reform Options
IMF Working Paper No. 14/138
Ruud A. de Mooij and Ikuo Saito
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: August 27, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Indian Information Technology Services Sector and the Domestic User Industry – An Uneasy Partnership?
Sachin Garg , Rashmi Sarita and Lokesh Venkataswamy
George Mason University - School of Policy, Government, and International Affairs , Federation of Indian Chambers of Commerce & Industry and Innomantra Consulting Private Limited
Date Posted: August 26, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Greasing the Wheels of Change: The Impact of Corruption, Arbitrariness, and Institutions on Firm New Product Innovations
Sorin Krammer
University of Groningen
Date Posted: August 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxes and the Choice of Organizational Form by Entrepreneurs in Sweden
IFN Working Paper No. 907
Karin Edmark and Roger H. Gordon
Research Institute of Industrial Economics and University of California, San Diego (UCSD) - Department of Economics
Date Posted: August 22, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Making the Best of New Energy Resources in the United States
OECD Economics Department Working Paper No.1147
Douglas Sutherland
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Date Posted: August 22, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Analysts and Taxes
Sangwan Kim , Andrew Schmidt and Kelly Wentland
University of Massachusetts - Boston , North Carolina State University and University of North Carolina - Chapel Hill
Date Posted: August 20, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer
Tax Notes, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
51 downloads

Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
CESifo Working Paper Series No. 4908
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: August 20, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs
Journal of Taxation, Volume 120, Number 2, February 2014
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law , University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado at Colorado Springs - College of Business
Date Posted: August 17, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
42 downloads

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
CESifo Working Paper Series No. 4905
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: August 14, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Profit Shifting and Tax Response of Multinational Banks
Julia Merz and Michael Overesch
University of Cologne and Universität zu Köln
Date Posted: August 14, 2014
Working Paper Series
52 downloads

Incl. Electronic Paper A Negotiation-Based Model of Tax-Induced Transfer Pricing
CESifo Working Paper Series No. 4892
Johannes Becker and Ronald B. Davies
University of Cologne and University College Dublin (UCD)
Date Posted: August 14, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
95 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?
Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Tarun Jain
Supreme Court of India
Date Posted: August 08, 2014
Accepted Paper Series
4 downloads

China's Business-Tax-To-Vat Reform: An Interim Assessment
British Tax Review 2014
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: August 07, 2014
Last Revised: August 08, 2014
Accepted Paper Series

Incl. Electronic Paper Effects of Payroll Tax Cuts for Young Workers
IFN Working Paper No. 1031
Per Skedinger
Research Institute of Industrial Economics (IFN)
Date Posted: August 06, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements
ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Maria Theresia Evers , Katharina Finke , Sebastian Matenaer , Ina Meier and Benedikt Zinn
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Manheim , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: August 06, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Fisher College of Business Working Paper No. 2014-02-003
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
260 downloads

Incl. Electronic Paper The Untapped Gold Mine of Transfer-Price Evidence
Law360, July 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 30, 2014
Accepted Paper Series
26 downloads

Qualification of Taxable Entities and Treaty Protection
Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 29, 2014
Last Revised: September 12, 2014
Accepted Paper Series

Incl. Electronic Paper The Tax-Adjusted Q Model with Intangible Assets: Theory and Evidence from Temporary Investment Tax Incentives
IMF Working Paper No. 14/104
Estelle P. Dauchy
New Economic School (NES)
Date Posted: July 28, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part II
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part I
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Loopholes in the EU Savings Tax Directive
Bulletin for International Taxation - Journal - IBFD, December 2006
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
8 downloads


 

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