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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months:
68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  References:
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Total References: 8,480,523
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H26
178,181 Total downloads
Showing Papers 41 - 90 of 890
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Incl. Electronic Paper Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions
Bulletin for International Taxation, January 2013
Patricia Lampreave
CUNEF, Universidad Complutense de Madrid, Law School
Date Posted: January 14, 2013
Accepted Paper Series
64 downloads

Incl. Electronic Paper Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
Victoria University of Wellington Business School Working Paper No. 05/2012
John Creedy and Norman Gemmell
University of Melbourne - Department of Economics and Victoria University of Wellington - Victoria Business School
Date Posted: January 14, 2013
Working Paper Series
1 downloads

Capital Flight from Sub-Saharan Africa: Linkages with External Borrowing and Policy Options
International Review of Applied Economics, Vol. 25, No. 2, March 2011, 149–170,
Leonce Ndikumana
University of Massachusetts at Amherst
Date Posted: January 14, 2013
Accepted Paper Series

Incl. Electronic Paper Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning
Benjamin C. Ayers , Andrew C. Call and Casey Schwab
University of Georgia , University of Georgia and University of Georgia
Date Posted: January 12, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper Tax Evasion Indices and Profiles
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 37/WP/2012
Dino Rizzi
Ca Foscari University of Venice - Department of Economics
Date Posted: January 11, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Reopening of Assessment Vis-a-Vis Finance Minister's Assurance and CBDT Instruction
Income Tax Reports, Vol. 350, pp. 12-32, 2013
Tarun Jain
Supreme Court of India
Date Posted: January 09, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper An Analysis of the Effectiveness of the State Tax Administration in India with Particular Reference to the Value-Added Tax
Arindam Das-Gupta and Fernanda Andrade
Goa Institute of Management and Goa Institute of Management
Date Posted: January 04, 2013
Working Paper Series
58 downloads

Tax Transparency
W. Bartley Hildreth
Georgia State University - Andrew Young School of Policy Studies
Date Posted: December 26, 2012
Working Paper Series

Incl. Electronic Paper Does Corporate Tax Aggressiveness Influence Audit Pricing?
Contemporary Accounting Research, Forthcoming
Michael P. Donohoe and W. Robert Knechel
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Date Posted: December 22, 2012
Last Revised: January 12, 2013
Accepted Paper Series
142 downloads

Incl. Electronic Paper Using Littered Pack Data to Estimate Cigarette Tax Avoidance in NYC
David Merriman and Howard Chernick
University of Illinois at Chicago - Institute of Government and Public Affairs and City University of New York, CUNY Hunter College - Department of Economics
Date Posted: December 21, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper Does Target Tax Aggressiveness Matter in Corporate Takeovers?
Xiumin Martin , Cong Wang and Hong Zou
Washington University in Saint Louis - Olin School of Business , Chinese University of Hong Kong (CUHK) - Department of Finance and City University of Hong Kong
Date Posted: December 21, 2012
Last Revised: May 10, 2013
Working Paper Series
114 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation
Proceedings of the 50th Anniversary Great Plains Tax Institute, Omaha, Nebraska, November 29, 2012
Edward A. Morse
Creighton University - School of Law
Date Posted: December 12, 2012
Accepted Paper Series
395 downloads

Incl. Fee Electronic Paper Human Capital Formation and Tax Evasion
Bulletin of Economic Research, Vol. 65, Issue 1, pp. 91-105, 2013
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
Date Posted: December 11, 2012
Accepted Paper Series

Incl. Electronic Paper Abusive Tax Practices: The 100-Year Onslaught on the Tax Code
17 Barry L. Rev. 179
Arthur Acevedo
The John Marshall Law School
Date Posted: December 09, 2012
Accepted Paper Series
73 downloads

Incl. Electronic Paper Corruption and Primary Accumulation of Capital in Transitional Economies
Ludwig von Mises Institute Working Papers, 10/17/2006
Vladimer Papava
Georgian Foundation for Strategic and International Studies
Date Posted: December 01, 2012
Accepted Paper Series
6 downloads

Incl. Fee Electronic Paper Living in Two Neighborhoods - Social Interaction Effects in the Laboratory
Economic Inquiry, Vol. 51, Issue 1, pp. 563-578, 2013
Armin Falk , Urs Fischbacher and Simon Gaechter
Institute for the Study of Labor (IZA) , University of Konstanz - Faculty of Economics and Statistics and University of Nottingham
Date Posted: November 30, 2012
Accepted Paper Series

Incl. Electronic Paper Size and Development of Tax Evasion in 38 OECD Countries: What Do We (Not) Know?
CESifo Working Paper Series No. 4004
Andreas Buehn and Friedrich Schneider
affiliation not provided to SSRN and University of Linz - Department of Economics
Date Posted: November 27, 2012
Working Paper Series
140 downloads

Incl. Electronic Paper Modeling Corporate Tax Risk: Evidence from Portugal
João Batista Pereira , António Cerqueira and Elísio Brandão
affiliation not provided to SSRN , University of Porto - Faculty of Economics and University of Porto - Faculty of Economics
Date Posted: November 25, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper The Uses of Trusts in Income Tax Planning
Second National Convention of the Taxation Institute of Australia, Adelaide, April 1972
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 25, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper The Carousel Value-Added Tax Fraud in the European Emission Trading System
FEEM Working Paper No. 75.2012
Maria Berrittella and Filippo Alessandro Cimino
University of Palermo - CIRPIET and Università Kore di Enna
Date Posted: November 15, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Family Ties and Civic Virtues: A Comparison between the East and the West
Proceedings of 19th International Business Research Conference 2012
Sue Tee Gan , Eduard J. Bomhoff and Grace H.Y. Lee
affiliation not provided to SSRN , Monash University Malaysia campus and Monash University - Monash University Sunway Campus
Date Posted: November 15, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Tax and Trust: The Fiscal Crisis in Greece
Kaplanoglou, G. and V.T. Rapanos (2012), 'Tax and trust: the fiscal crisis in Greece', South European Society and Politics, Forthcoming
Georgia Kaplanoglou and Vassilis T. Rapanos
University of Athens - Economics Department and University of Athens - Department of Economics, Politics and the State
Date Posted: November 09, 2012
Last Revised: November 29, 2012
Accepted Paper Series
67 downloads

Incl. Electronic Paper Citizenship and Power in an Agent-Based Model of Tax Compliance with Public Expenditure
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 24
Paolo Pellizzari and Dino Rizzi
Ca Foscari University of Venice - Department of Economics and Ca Foscari University of Venice - Department of Economics
Date Posted: November 06, 2012
Accepted Paper Series
26 downloads

Incl. Electronic Paper Professionals’ Contribution to the Legislative Process: Between Self, Client and the Public
Law and Social Inquiry, 2013
Adam S. Hofri-Winogradow
Hebrew University of Jerusalem - Faculty of Law
Date Posted: November 05, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Налог на прибыль предприятий: анализ реформы 2001 г. и моделирование налогового потенциала регионов (Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions)
IEP Research Papers No. 153
Sergei Germanovich Sinelnikov-Murylev , Georgy Idrisov and Pavel Kadochnikov
Russian Foreign Trade Academy , Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Behavioral Responses and the Distributional Effects of Personal Income Taxes
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2012-11-01
Denvil Duncan
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: November 03, 2012
Last Revised: December 07, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper Качество администрирования налога на добавленную стоимость в странах ОЭСР и России (Quality of VAT Administration in OECD Countries and Russia)
Alexander Knobel , Sergei Germanovich Sinelnikov-Murylev and Ilya Sokolov
Gaidar Institute for Economic Policy , Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 02, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper Foreign Aid and Revenue: Still a Crowding Out Effect?
IMF Working Paper No. 12/186
Dora Benedek , Ernesto Crivelli , Sanjeev Gupta and Priscilla S. Muthoora
affiliation not provided to SSRN , International Monetary Fund (IMF) , International Monetary Fund (IMF) - Fiscal Affairs Department and affiliation not provided to SSRN
Date Posted: November 01, 2012
Working Paper Series
28 downloads

Incl. Electronic Paper A Computational General Equilibrium Approach to Sectoral Analysis for Tax Potential: An Application to Pakistan
Andrew Feltenstein and Musharraf Cyan
Georgia State University - Department of Economics and affiliation not provided to SSRN
Date Posted: October 30, 2012
Working Paper Series
12 downloads

Incl. Electronic Paper Real-Time Collection of the Value-Added Tax: Some Business and Legal Implications
Boston Univ. School of Law, Law and Economics Research Paper No. 12-51
Richard Thompson Ainsworth and Boryana Madzharova
Boston University - School of Law and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: October 24, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Tax Evasion and Optimal Environmental Taxes
Resources for the Future Discussion Paper No. 12-37
Antung Anthony Liu
University of California, San Diego (UCSD) - Department of Economics
Date Posted: October 23, 2012
Working Paper Series
26 downloads

Incl. Electronic Paper Vodofone Voodoo
Justice T. N. C. Rangarajan
Independent
Date Posted: October 22, 2012
Working Paper Series
185 downloads

Incl. Electronic Paper Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
IZA Discussion Paper No. 6914
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 20, 2012
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Reform in Georgia and the Size of the Shadow Economy
IZA Discussion Paper No. 6912
Randall K. Filer
City University of New York, CUNY Hunter College - Department of Economics
Date Posted: October 20, 2012
Working Paper Series
15 downloads

Incl. Electronic Paper Rethinking FIRPTA
David Herzig
Valparaiso University Law School
Date Posted: October 18, 2012
Last Revised: April 30, 2013
Working Paper Series
288 downloads

Incl. Electronic Paper A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants
Marta Monteiro
affiliation not provided to SSRN
Date Posted: October 18, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
IZA Discussion Paper No. 6901
Tomas Lichard , Jan Hanousek and Randall K. Filer
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) , CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and City University of New York, CUNY Hunter College - Department of Economics
Date Posted: October 13, 2012
Working Paper Series
24 downloads

Incl. Electronic Paper Shadow Economies in Highly Developed OECD Countries: What are the Driving Forces?
IZA Discussion Paper No. 6891
Friedrich Schneider and Andreas Buehn
University of Linz - Department of Economics and Dresden University of Technology
Date Posted: October 13, 2012
Working Paper Series
56 downloads

Incl. Electronic Paper Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations from Its Financial Statement Disclosures?
National Tax Journal, 65 (4): 961-984, December 2012
Michael P. Donohoe , Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: October 13, 2012
Last Revised: January 20, 2013
Accepted Paper Series
174 downloads

Distributional Implications of Tax Evasion: Evidence from the Lab
Indiana University School of Public & Environmental Affairs Research Paper No. 2012-10-02
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 11, 2012
Last Revised: November 03, 2012
Working Paper Series
12 downloads

Incl. Electronic Paper Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2012-10-01
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 09, 2012
Last Revised: December 18, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper The Future of the Corporate Tax
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: September 30, 2012
Working Paper Series
67 downloads

Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment Based Benefit Extension
Marcelo Bergolo and Guillermo Cruces
Universidad de la Republica - Instituto de Economía and CEDLAS, Universidad Nacional de La Plata
Date Posted: September 29, 2012
Working Paper Series

Incl. Electronic Paper James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff
Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
George K. Yin
University of Virginia School of Law
Date Posted: September 24, 2012
Last Revised: January 16, 2013
Accepted Paper Series
371 downloads

Incl. Electronic Paper Incentives for Tax Planning and Avoidance: Evidence from the Field
MIT Sloan Research Paper No. 4990-12
John R. Graham , Michelle Hanlon , Terry J. Shevlin and Nemit Shroff
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 19, 2012
Last Revised: April 21, 2013
Working Paper Series
466 downloads

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report: Canada
Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law, Institute for Austrian and International Tax Law (2012, Forthcoming)
Allison Christians
McGill University - Faculty of Law
Date Posted: September 18, 2012
Last Revised: March 28, 2013
Accepted Paper Series

Incl. Electronic Paper Tax Planning and Financial Expertise in the Audit Committee
John R. Robinson , Yanfeng Xue and May H. Zhang
University of Texas at Austin , George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Date Posted: September 14, 2012
Working Paper Series
143 downloads

Incl. Electronic Paper Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: September 12, 2012
Last Revised: September 20, 2012
Accepted Paper Series
368 downloads

Incl. Electronic Paper Tax Regimes, Regulatory Change and Corporate Income Tax Aggressiveness in China
25th Australasian Finance and Banking Conference 2012
Guodong Yuan , Ron P. McIver and Michael Burrow
University of South Australia - School of Commerce , Centre for Applied Financial Studies (CAFS), University of South Australia - School of Commerce and Centre for Applied Financial Studies (CAFS), University of South Australia - School of Commerce
Date Posted: August 28, 2012
Last Revised: January 23, 2013
Working Paper Series
105 downloads

Incl. Electronic Paper Determinants of Household Demand for Services - Formal Versus Informal Sector
CASE Network Studies & Analyses No. 444/2012
Izabela Styczyńska
affiliation not provided to SSRN
Date Posted: August 24, 2012
Working Paper Series
22 downloads


 

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