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Full Text Papers: 570,397
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SSRN eLibrary Search Results
JEL Code: H25
597,902 Total downloads
Showing Papers 301 - 350 of 2,722
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Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Working Paper Series
27 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
1 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
6 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
2 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
4 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
65 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 and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 25, 2016
Working Paper Series
8 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 , Cornell University - Samuel Curtis Johnson Graduate School of Management and WHU - Otto Beisheim School of Management
Date Posted: June 25, 2016
Working Paper Series
5 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
6 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 Managemet , VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 23, 2016
Working Paper Series
2 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

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 , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Working Paper Series
49 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
4 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
3 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
Working Paper Series
36 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 Managemet , VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 13, 2016
Working Paper Series
11 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
15 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 - School of Policy, Government, and International Affairs
Date Posted: June 09, 2016
Accepted Paper Series

Incl. Electronic Paper The U.S. Response to OECD-BEPS and the EU State Aid Cases
Daniel Shaviro
New York University School of Law
Date Posted: June 08, 2016
Working Paper Series
154 downloads

Incl. Electronic Paper Does Lowering Dividend Tax Rates Increase Dividends Repatriated?: Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises
Bundesbank Series 1 Discussion Paper No. 2009,19
Christian Bellak , Markus Leibrecht and Michael Wild
Vienna University of Economics and Business Administration , Vienna University of Economics and Business Administration and ICL and DTI Future Unit
Date Posted: June 08, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Foreign (In)Direct Investment and Corporate Taxation
Bundesbank Series 1 Discussion Paper No. 2008,15
Georg Wamser
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 08, 2016
Working Paper Series

Incl. Electronic Paper The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
Bundesbank Series 1 Discussion Paper No. 2008,03
Thiess Büttner , Michael Overesch , Ulrich Schreiber and Georg Wamser
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute , Universität zu Köln , University of Mannheim - Department of Business Administration and Taxation and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 08, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Corporate Marginal Tax Rate, Tax Loss Carryforwards and Investment Functions: Empirical Analysis Using a Large German Panel Data Set
Bundesbank Series 1 Discussion Paper No. 2007,21
Fred Ramb
Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Date Posted: June 08, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals
Bundesbank Series 1 Discussion Paper No. 2006,20
Clemens Fuest , Thomas Hemmelgarn and Fred Ramb
Centre for European Economic Research (ZEW) , European Commission and Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis
Date Posted: June 08, 2016
Working Paper Series

Incl. Electronic Paper Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals
Bundesbank Series 1 Discussion Paper No. 2005,17
Thiess Buettner and Martin Ruf
Ifo Institute for Economic Research and University of Tübingen
Date Posted: June 08, 2016
Working Paper Series

Incl. Electronic Paper Taxes and the Financial Structure of German Inward FDI
Bundesbank Series 1 Discussion Paper No. 2005,05
Fred Ramb and Alfons J. Weichenrieder
Deutsche Bundesbank, Economics Department, Monetary Policy and Monetary Analysis and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Date Posted: June 08, 2016
Working Paper Series

Incl. Electronic Paper Business Use of Special Provisions for Accelerated Depreciation: Section 179 Expensing and Bonus Depreciation, 2002-2009
John Kitchen and Matthew Knittel
Commonwealth of Pennsylvania
Date Posted: June 06, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?
Jeffery M. Kadet and Tommaso Faccio, “Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?”, 82 Tax Notes Int'l 679 (May 16, 2016),
Tommaso Faccio and Jeffery M. Kadet
Nottingham University Business School and University of Washington - School of Law
Date Posted: June 06, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Modernizing Business Taxation
C.D. Howe Institute Commentary 452, May 2016
Robin Boadway and Jean-Francois Tremblay
Queen's University and Université du Quebec en Outaouais (UQO) - Department of Industrial Relations
Date Posted: June 05, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper It Takes a Village to Maintain a Dangerous Financial System
Just Financial Market: Finance in a Just Society, Lisa Herzog, Editor, Oxford University Press, 2016, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 219
Anat R. Admati
Stanford Graduate School of Business
Date Posted: June 02, 2016
Last Revised: June 07, 2016
Accepted Paper Series
155 downloads

Incl. Electronic Paper The Panama Papers: A Discussion of Some Ethical Issues
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: May 29, 2016
Last Revised: May 30, 2016
Working Paper Series
112 downloads

Incl. Electronic Paper A Maritime Lawyer, the Percentage Depletion Allowance, and the Joint Committee on Taxation
Virginia Public Law and Legal Theory Research Paper No. 2016-39, Virginia Law and Economics Research Paper No. 2016-8
George K. Yin
University of Virginia School of Law
Date Posted: May 28, 2016
Last Revised: June 30, 2016
Working Paper Series
77 downloads

Incl. Electronic Paper Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
Lawrence J. Trautman
Oklahoma City University - School of Law
Date Posted: May 26, 2016
Last Revised: June 13, 2016
Working Paper Series
348 downloads

Incl. Electronic Paper Tax Benefits of Government-Owned Marijuana Stores
UC Davis Law Review, Forthcoming, American University, WCL Research Paper No. 2016-22
Benjamin M. Leff
American University Washington College of Law
Date Posted: May 21, 2016
Last Revised: June 20, 2016
Accepted Paper Series
47 downloads

Incl. Electronic Paper Estimating the Local Average Treatment Effect of R&D Subsidies in a Pan-European Program
KU Leuven, Faculty of Economics and Business, MSI_1606
Paul Hünermund and Dirk Czarnitzki
Centre for European Economic Research (ZEW) - Industrial Economics and International Management Research and KU Leuven - Department of Managerial Economics, Strategy, and Innovation
Date Posted: May 21, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms
CESifo Working Paper Series No. 5874
Céline Azémar and Dhammika Dharmapala
University of Glasgow and University of Chicago Law School
Date Posted: May 19, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Kelley School of Business Research Paper No. 16-41
Michelle Hutchens , Sonja O. Rego and Amy Genson Sheneman
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Last Revised: June 26, 2016
Working Paper Series
182 downloads

Incl. Electronic Paper The Merits of Tax Competition in a Globalized Economy
Indiana Law Journal, Vol. 91, No. 905, 2016
David Elkins
Netanya Academic College - School of Law
Date Posted: May 12, 2016
Last Revised: June 14, 2016
Accepted Paper Series
94 downloads

Incl. Electronic Paper Investing in Cuba: Balancing the Risk
ABA International Investment and Development Section, Forthcoming
K. M. Paparelli
Hardison Law & Foundation Commercial Title & Escrow
Date Posted: May 12, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Economics of Corporate and Business Tax Reform
CESifo Working Paper Series No. 5864
Dhammika Dharmapala
University of Chicago Law School
Date Posted: May 11, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Corporate Tax Planning and Stock Returns
Shane Heitzman and Maria Ogneva
University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business
Date Posted: May 09, 2016
Working Paper Series
62 downloads

Incl. Electronic Paper Estimating the Local Average Treatment Effect of R&D Subsidies in a Pan-European Program
ZEW - Centre for European Economic Research Discussion Paper No. 16-039
Paul Hünermund and Dirk Czarnitzki
Centre for European Economic Research (ZEW) - Industrial Economics and International Management Research and Centre for European Economic Research (ZEW)
Date Posted: May 09, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Optimal Policies Against Profit Shifting: The Role of Controlled-Foreign-Company Rules
CESifo Working Paper Series No. 5850
Andreas Haufler , Mohammed Mardan and Dirk Schindler
University of Munich - Seminar for Economic Policy , University of Munich - Seminar for Economic Policy and Norwegian School of Economics (NHH)
Date Posted: May 05, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Corporate Social Responsibility and Taxation: An Evolving Theory
Tax Notes, Vol. 150, No. 4, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 02, 2016
Accepted Paper Series
84 downloads

Incl. Electronic Paper Corporate Social Responsibility and Taxation: The Next Step of the Evolution
Houston Business and Tax Law Journal, Vol. 16, No. 167, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 02, 2016
Accepted Paper Series
56 downloads

Incl. Electronic Paper Profit-Shifting Structures and Unexpected Partnership Status
Tax Notes, Vol. 151, No. 3, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: May 02, 2016
Accepted Paper Series
30 downloads


 

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