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JEL Code: H26
178,181 Total downloads
Showing Papers 41 - 90 of 890
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Vodofone Voodoo
Justice T. N. C. Rangarajan
Independent
Date Posted: October 22, 2012
Working Paper Series
185 downloads
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
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
Rethinking FIRPTA
David Herzig
Valparaiso University Law School
Date Posted: October 18, 2012
Last Revised: April 30, 2013
Working Paper Series
288 downloads
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
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
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
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
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
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
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
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
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
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
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
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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