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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 563,425
Full Text Papers: 465,747
Authors: 261,339
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  Last 12 months:
63,924

Paper Downloads:
To date: 78,215,104
Last 12 months: 9,683,732
Last 30 days: 669,820

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Total References: 9,045,618
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5,983,464
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  Footnotes:
92,654
Total Footnotes: 9,169,322


SSRN eLibrary Search Results
JEL Code: H25
453,950 Total downloads
Showing Papers 301 - 350 of 2,258
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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
2 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
45 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
22 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
5 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
3 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
1 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
4 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
2 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
53 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
26 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
7 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
3 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
6 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
8 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
23 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
9 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
33 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
24 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
78 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
12 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
2 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
24 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
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
83 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
25 downloads

Incl. Electronic Paper 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
Accepted Paper Series
7 downloads

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
Sophia Chen and Estelle P. Dauchy
International Monetary Fund and New Economic School (NES)
Date Posted: July 28, 2014
Working Paper Series
12 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
3 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
5 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
4 downloads

Incl. Electronic Paper The Impact of R&D Subsidies on R&D Employment Composition
IEB Working Paper N. 2014/22
Sergio Afcha and Jose Garcia-Quevedo
Centrum Catolica Graduate Business School and University of Barcelona - Faculty of Economic Science and Business Studies
Date Posted: July 25, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Defining the Scope of State Aid: How Tax Cases Affect the State Aid Framework
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: July 25, 2014
Last Revised: August 24, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Amending Domestic Law to Curtail Treaty Benefits – How Far Effective? (Section 9 & 90 in Focus)
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 23, 2014
Last Revised: July 31, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
Kelley School of Business Research Paper No. 2014-23
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 University of Cagliari
Date Posted: July 23, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Do Dividend Taxes Affect Corporate Investment?
FAccT Center Working Paper Nr. 15/2014
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: July 23, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Taxes on Risky Returns — An Update
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-10
Wolfgang Buchholz and Kai A. Konrad
Universitaet Regensburg and Max Planck Institute for Tax Law and Public Finance
Date Posted: July 23, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination
Sebastian Eichfelder and Mona Lau
University of Magdeburg and Free University of Berlin (FUB)
Date Posted: July 17, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Human Equity? Regulating the New Income Share Agreements
Vanderbilt Law Review, Vol. 68, 2015, Forthcoming, Tulane Public Law Research Paper, Boston College Law School Legal Studies Research Paper No. 332
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: July 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper Interest on Refund of Self-Assessment Tax: A Needless Controversy?
Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Tarun Jain
Supreme Court of India
Date Posted: July 16, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper IP Law Solutions to Transfer Pricing Abuse
Tax Notes, Vol. 143, No. 13, 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 15, 2014
Accepted Paper Series
76 downloads

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
Arqus Quantitative Tax Research Discussion Paper No. 168
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: July 11, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
477 downloads

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
32 downloads


 

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