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Full Text Papers: 393,865
Authors: 226,776
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To date: 65,966,954
Last 12 months: 11,189,330
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SSRN eLibrary Search Results
JEL Code: H25
384,332 Total downloads
Showing Papers 381 - 430 of 1,888
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Incl. Electronic Paper Distribution of Stock and Section 306 Stock
PRINCIPLES OF CORPORATE TAXATION (Concise Hornbook Series), p. 120, 2011, U of Michigan Public Law Working Paper No. 247, FSU College of Law, Public Law Research Paper No. 544, FSU College of Law, Law, Business & Economics Paper No. 12-2
Douglas A. Kahn , Jeffrey H. Kahn and Terrence G. Perris
University of Michigan Law School , Florida State University - College of Law and Squire, Sanders & Dempsey LLP
Date Posted: August 11, 2011
Last Revised: February 28, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper Federal Income Tax - Gifts and Inheritances
FEDERAL INCOME TAX, 6th Edition, Chapter 6, p. 131, Foundation Press, 2011, U of Michigan Public Law Working Paper No. 246, FSU College of Law, Public Law Research Paper No. 545
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Date Posted: August 11, 2011
Last Revised: September 15, 2011
Accepted Paper Series
184 downloads

Incl. Electronic Paper The Case Against Strategic Tax Law Uncertainty
Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
University of Miami - School of Law
Date Posted: August 11, 2011
Last Revised: August 13, 2011
Accepted Paper Series
134 downloads

Incl. Electronic Paper Economic Reforms
Vijaya Krushna Varma
Independent
Date Posted: August 10, 2011
Last Revised: July 29, 2012
Working Paper Series
31 downloads

Incl. Electronic Paper Market Size, Cannibalization and Policy Competition for a Multiproduct Multinational Firm
Qi Duan , Jie Ma and Yang Yue
Peking University , Peking University and Peking University
Date Posted: August 10, 2011
Last Revised: October 17, 2011
Working Paper Series
29 downloads

Incl. Electronic Paper Binary Controls for the Corporate Marginal Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
George A. Plesko
University of Connecticut School of Business
Date Posted: August 05, 2011
Working Paper Series
77 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Keiichi Kubota and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management and Waseda University
Date Posted: August 05, 2011
Last Revised: June 01, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Deborah Knirsch Schanz and Holger Theßeling
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: August 05, 2011
Last Revised: September 01, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper The Net Present Value Effective Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jim Musumeci and Richard C. Sansing
Southern Illinois University at Carbondale - Department of Finance and Dartmouth College - Tuck School of Business
Date Posted: August 05, 2011
Working Paper Series
79 downloads

Firms’ Share Price Reactions to the American Jobs Creation Act
Journal of International Accounting, Auditing & Taxation, No. 18, pp. 141-151, 2009
Garth Novack , Xiumin Martin and Raynolde Pereira
University of Washington Tacoma , Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: August 04, 2011
Accepted Paper Series

Incl. Electronic Paper Tax Competition Among U.S. States: Racing to the Bottom or Riding on a Seesaw?
CESifo Working Paper Series No. 3535
Robert S. Chirinko and Daniel J. Wilson
University of Illinois at Chicago, Department of Finance and Federal Reserve Bank of San Francisco
Date Posted: August 04, 2011
Working Paper Series
92 downloads

Incl. Electronic Paper Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies
Oisiris Jorge Parcero
United Arab Emirates University - College of Business and Economics
Date Posted: August 01, 2011
Working Paper Series
4 downloads

Incl. Electronic Paper How Did the Financial Crisis Affect Small-Business Lending in the U.S.?
Rebel A. Cole
Driehaus College of Business at DePaul University
Date Posted: July 31, 2011
Last Revised: September 30, 2012
Working Paper Series
94 downloads

Incl. Electronic Paper Inter-Region Competition for Multinationals When They Can Choose between Firm-Specific and Non-Firm-Specific Policies: A Characterization of the Equilibrium
UAEU-FBE-Working Paper No. 2011-02
Oisiris Jorge Parcero
United Arab Emirates University - College of Business and Economics
Date Posted: July 31, 2011
Working Paper Series
11 downloads

Incl. Electronic Paper Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies
Oisiris Jorge Parcero
United Arab Emirates University - College of Business and Economics
Date Posted: July 31, 2011
Working Paper Series
6 downloads

Incl. Electronic Paper Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities?
Sean T. McGuire , Thomas C. Omer and Jaron Wilde
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 29, 2011
Last Revised: June 26, 2012
Working Paper Series
104 downloads

Incl. Electronic Paper PIIGS ‘R’ Us? The Coming U.S. Debt Crisis and What Can Be Done About It
University of Calgary – School of Public Policy Communiqué, Vol. 3, Issue 2, July 2011,
Stephen Richardson
University of Calgary - School of Public Policy
Date Posted: July 25, 2011
Last Revised: September 07, 2011
Accepted Paper Series
309 downloads

Incl. Electronic Paper Currency Exchange Results: What if EU MSs Subjected All Taxpayers to Unlimited Income Taxation Whilst Granting DTR Under a Netherlands-Style Tax Exemption?
Bulletin for International Taxation, Vol. 65, No. 9, 2011
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: July 22, 2011
Last Revised: May 02, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper International Debt Shifting: Do Multinationals Shift Internal or External Debt?
CESifo Working Paper Series No. 3519
Jarle Moen , Dirk Schindler , Guttorm Schjelderup and Julia Tropina
Norwegian School of Economics (NHH) - Department of Finance and Management Science , University of Konstanz - Faculty of Economics and Statistics , Norwegian School of Economics & Business Administration (NHH) and affiliation not provided to SSRN
Date Posted: July 21, 2011
Working Paper Series
91 downloads

Incl. Fee Electronic Paper The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-Dimensional Regression Discontinuity Design
CEPR Discussion Paper No. DP8460
Peter Egger and Georg Wamser
ETH Zürich and ETH Zurich
Date Posted: July 20, 2011
Working Paper Series
3 downloads

Incl. Electronic Paper Taxing Outsiders in Mississippi
State Tax Notes, Vol. 24, No. 13, June 24, 2002
Stephanie D. Moussalli and Tonya Flesher
Rhodes College and University of Mississippi - Patterson School of Accountancy
Date Posted: July 17, 2011
Last Revised: July 29, 2011
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Repeal of Graduated Corporate Tax Rates
Tax Notes, p. 1, June 2011, Loyola University Chicago School of Law Research Paper No. 2011-022
Jeffrey L. Kwall
Loyola University Chicago School of Law
Date Posted: July 06, 2011
Accepted Paper Series
30 downloads

Incl. Electronic Paper Doppelte Anrechnung fiktiver ausländischer Steuern bei doppelt ansässigen ausländischen Kapitalgesellschaften? (Double Dual Resident Triangular Case - International Taxation of Foreign Dual Resident Companies)
Thomas Kollruss
affiliation not provided to SSRN
Date Posted: July 04, 2011
Last Revised: July 08, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper Real Time Audit – It is the Time to Act?
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-010, U of Michigan Public Law Working Paper No. 242
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Date Posted: July 02, 2011
Last Revised: July 13, 2011
Working Paper Series
221 downloads

Incl. Electronic Paper Tax Policy and the Efficiency of U.S. Direct Investment Abroad
Mihir A. Desai , C. Fritz Foley and James R. Hines Jr.
Harvard Business School - Finance Unit , Harvard Business School and University of Michigan
Date Posted: July 02, 2011
Working Paper Series
119 downloads

Incl. Electronic Paper The Netherlands - Key Practical Issues to Eliminate Double Taxation of Business Income
CAHIERS DE DROIT FISCAL INTERNATIONAL - STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 96b, SDU Fiscale & Financiële Uitgevers, 2011,
Maarten Floris de Wilde and Geert T.W. Janssen
Erasmus University Rotterdam and affiliation not provided to SSRN
Date Posted: July 02, 2011
Last Revised: July 05, 2011
Accepted Paper Series
45 downloads

Incl. Electronic Paper Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting
Florida Tax Review, Vol. 11, 2011, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-011, U of Michigan Public Law Working Paper No. 243
Douglas A. Kahn
University of Michigan Law School
Date Posted: July 01, 2011
Last Revised: July 13, 2011
Accepted Paper Series
116 downloads

Incl. Electronic Paper Tax Elections & Private Bargaining
Virginia Tax Review, Vol. 31, 2011
Heather M. Field
University of California Hastings College of the Law
Date Posted: June 28, 2011
Last Revised: November 13, 2012
Accepted Paper Series
82 downloads

Incl. Electronic Paper Policy Forum: A Few Observations on Managing the Taxation of Corporate Groups - The Australian Experience
Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 2, pp. 265-294, 2011, Sydney Law School Research Paper No. 11/36
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: June 22, 2011
Accepted Paper Series
64 downloads

Incl. Electronic Paper State-Business Relations in Russia in the 2000s: From the Capture Model to a Variety of Exchange Models?
BOFIT Discussion Paper No. 10/2011
Andrei A. Yakovlev
National Research University Higher School of Economics
Date Posted: June 22, 2011
Working Paper Series
39 downloads

Incl. Fee Electronic Paper International Taxation and Cross-Border Banking
CEPR Discussion Paper No. DP8436
Harry Huizinga , Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER) , Tilburg University - Department of Economics and Tilburg University - Department of Economics
Date Posted: June 16, 2011
Working Paper Series
3 downloads

Incl. Electronic Paper Tweaking with Treaty Provisions: A Lawyer’s Perspective on the Direct Taxes Code Bill, 2009
Taxation Law Reports (JL), Vol. 41, pp. 1041-1055, 2011
Tarun Jain
Supreme Court of India
Date Posted: June 16, 2011
Last Revised: February 15, 2012
Accepted Paper Series
37 downloads

Incl. Electronic Paper The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross-Jurisdictional Income Shifting
Contemporary Accounting Research, Vol. 29, No. 3, pp. 928-955, Fall 2012
Kenneth J. Klassen and Stacie Kelley Laplante
University of Waterloo - School of Accounting and Finance and University of Georgia
Date Posted: June 13, 2011
Last Revised: March 01, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper Impact of VAT Exemptions in the Postal Sector on Competition and Welfare
University of Zurich Institute for Strategy and Business Economics Working Paper No. 145
Helmut M. Dietl , Christian Jaag , Markus Lang , Martin Lutzenberger and Urs Trinkner
University of Zurich - Department of Business Administration (IBW) , University of St. Gallen - Institute of Public Finance and Fiscal Law , University of Zurich - Department of Business Administration (IBW) , University of Zurich - Department of Business Administration (IBW) and University of Zurich - Department of Business Administration (IBW)
Date Posted: June 12, 2011
Working Paper Series
35 downloads

Incl. Electronic Paper In Third Parties We Trust? The Growing Antitrust Impact of Third-Party Green Building Certification Systems for State and Local Governments
Journal of Environmental Law & Litigation, Vol. 27, No. 1 2012
Darren A. Prum , Robert J. Aalberts and Stephen Del Percio
Florida State University , University of Nevada, Las Vegas and Arent Fox LLP
Date Posted: June 11, 2011
Last Revised: July 11, 2012
Accepted Paper Series
140 downloads

Incl. Electronic Paper What if all EU MSS Would Subject Non-Resident Taxpayers to Unlimited Income Tax Liability While Providing for DTR Under the Dutch-Style ‘Tax Exemption Method’?
Bulletin for International Taxation, Vol. 65, No. 6, 2011
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: June 11, 2011
Last Revised: May 03, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper International Taxation and Cross-Border Banking
European Banking Center Discussion Paper No. 2011-015, CentER Working Paper No. 2011-066
Harry Huizinga , Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER) , Tilburg University - Department of Economics and Tilburg University - Department of Economics
Date Posted: June 10, 2011
Working Paper Series
140 downloads

Incl. Electronic Paper The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report
Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Allison Christians and Yariv Brauner
McGill University - Faculty of Law and University of Florida - Levin College of Law
Date Posted: June 10, 2011
Last Revised: August 01, 2011
Working Paper Series
265 downloads

Incl. Electronic Paper A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits
St. Mary's Law Journal, Vol. 43, p. 113, 2011
Steve Black , Katherine D. Black and Michael D. Black
Texas Tech University School of Law , Utah Valley University and Parr Waddoups Brown Gee & Loveless
Date Posted: June 07, 2011
Last Revised: January 28, 2012
Accepted Paper Series
151 downloads

Project Merlin and Regulatory Threat Over the UK's Banks
Business Law Review, Vol. 32, No. 7, pp. 172-176, 2011
Pablo Iglesias-Rodriguez
VU University Amsterdam/European University Institute
Date Posted: June 06, 2011
Accepted Paper Series

Incl. Electronic Paper Tax Flow-Through Companies
CCH AUSTRALIA Ltd, No. 2, 2011
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: June 05, 2011
Accepted Paper Series
32 downloads

Incl. Electronic Paper Entrepreneurial Innovations and Taxation
CESifo Working Paper Series No. 3473
Andreas Haufler , Pehr-Johan Norbäck and Lars Persson
University of Munich - Seminar for Economic Policy , Research Institute of Industrial Economics (IFN) and Research Institute of Industrial Economics (IFN)
Date Posted: June 03, 2011
Working Paper Series
66 downloads

Incl. Electronic Paper Money on the Table: Why the U.S. Should Tax Inbound Capital Gains
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-008, U of Michigan Public Law Working Paper No. 239
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 03, 2011
Last Revised: June 23, 2011
Working Paper Series
136 downloads

Incl. Electronic Paper Reforming Nonprofit Exemption Requirements
Fordham Journal of Corporate and Financial Law, Vol. 17
Peter Molk
University of Illinois College of Law
Date Posted: May 31, 2011
Last Revised: December 04, 2011
Accepted Paper Series
58 downloads

Incl. Electronic Paper Assessing the Assignation of Public Subsidies: Do the Experts Choose the Most Efficient R&D Projects?
Research in Applied Economics Network, Vol. 12, 2008
Néstor Duch-Brown , Jose Garcia-Quevedo and Daniel Montolio
University of Barcelona , University of Barcelona - Faculty of Economic Science and Business Studies and University of Barcelona - Faculty of Economic Science and Business Studies
Date Posted: May 26, 2011
Working Paper Series
14 downloads

Incl. Electronic Paper Evaluating the Impact of Public Subsidies on a Firm's Performance: A Quasi-Experimental Approach
XREAP Working Paper No. 2007-7
Néstor Duch-Brown , Daniel Montolio and Mauro Mediavilla
University of Barcelona , University of Barcelona - Faculty of Economic Science and Business Studies and University of Barcelona
Date Posted: May 25, 2011
Working Paper Series
25 downloads

Incl. Electronic Paper Electing Tax Benefits in Leasing Transactions
Daily Tax Report, Vol. 26, p. J1, February 8, 2011, Georgia State University College of Law, Legal Studies Research Paper
Ronald Blasi
Georgia State University College of Law
Date Posted: May 24, 2011
Accepted Paper Series
43 downloads

Incl. Electronic Paper Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction
CESifo Working Paper Series No. 3437
Wolfgang Eggert and Jun-ichi Itaya
University of Freiburg (Germany) - Institute of Public Finance and Hokkaido University - Division of Modern Economics and Management
Date Posted: May 18, 2011
Working Paper Series
54 downloads


 

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