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JEL Code: H26
178,258 Total downloads
Showing Papers 501 - 550 of 890
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Tax Evasion and Competition
CESifo Working Paper No. 2104
Laszlo Goerke and
Marco Runkel
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
and
University of Munich - Department of Economics
Date Posted: October 02, 2007
Working Paper Series
233 downloads
An Empirical Study of Tax Evasion Ethics in China
Andreas School of Business Working Paper Series
Robert W. McGee and
An Yuhua
Fayetteville State University
and
University of International Business and Economics
Date Posted: September 27, 2007
Working Paper Series
328 downloads
Business Income (Article 7 OECD MC)
U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Reuven S. Avi-Yonah and
Kimberly A. Clausing
University of Michigan Law School
and
Reed College - Department of Economics
Date Posted: September 27, 2007
Working Paper Series
485 downloads
Partnership Tax Allocations and the Internalization of Tax-Item Transactions
South Carolina Law Review, Vol. 59, p. 297, 2008
Bradley T. Borden
Brooklyn Law School
Date Posted: September 27, 2007
Last Revised: March 14, 2008
Accepted Paper Series
358 downloads
The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation
U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: September 27, 2007
Working Paper Series
885 downloads
Should Tax Informants Be Paid? The Law and Economics of a Government Monopsony
Kneave Riggall
affiliation not provided to SSRN
Date Posted: September 24, 2007
Working Paper Series
96 downloads
The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinion
Robert W. McGee and
Carlos Noronha
Fayetteville State University
and
University of Macau
Date Posted: September 21, 2007
Working Paper Series
120 downloads
Do Controlling Shareholders in Korea Attempt to Influence Stock Prices When Making a Stock Gift?
Woon-Oh Jung and
Sung-Ook Park
Seoul National University
and
Seoul National University - College of Business Administration
Date Posted: September 15, 2007
Working Paper Series
Do Individuals Comply on Income not Reported by Their Employer?
Andrew Young School of Policy Studies Research Paper Series No. 07-34
James Alm ,
John A. Deskins and
Michael McKee
Tulane University
,
Creighton University - Department of Economics
and
Appalachian State University - Department of Economics
Date Posted: September 11, 2007
Working Paper Series
78 downloads
Norms, Conformity, and Controls
AAA 2011 Management Accounting Section (MAS) Meeting Paper
William B. Tayler and
Robert J. Bloomfield
Brigham Young University
and
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 11, 2007
Last Revised: December 03, 2010
Working Paper Series
405 downloads
UK Car-Flipping: The VAT Fraud Market-Place and Certified Solutions
47 Tax Notes International 1157 (September 24, 2007), Boston Univ. School of Law Working Paper No. 07-19
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 06, 2007
Last Revised: July 27, 2012
Accepted Paper Series
224 downloads
Environmental and Pro-Social Norms: Evidence from 30 Countries
FEEM Working Paper No. 84.2007
Benno Torgler
,
Bruno S. Frey and
Clevo Wilson
Queensland University of Technology
,
CREMA
and
Queensland University of Technology
Date Posted: September 05, 2007
Working Paper Series
109 downloads
Relational Tax Planning Under Risk-Based Rules
University of Pennsylvania Law Review, Vol. 156, 2008, Columbia Law and Economics Working Paper No. 315
Alex Raskolnikov
Columbia University - Law School
Date Posted: September 01, 2007
Accepted Paper Series
465 downloads
Tax Effect of Tax Return Preparer Fraud on the Assessment Limitation Period
Tax Notes, Vol. 116, 2007
Bryan Camp
Texas Tech University School of Law
Date Posted: August 31, 2007
Accepted Paper Series
160 downloads
The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers
Public Choice, Vol. 126, Nos. 1-2, 2006
Rudiger Ahrend
and
Carlos Winograd
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
and
Ecole Normale Superieure (ENS) - Department and Laboratory of Applied and Theoretical Economics (DELTA)
Date Posted: August 30, 2007
Accepted Paper Series
Tax Compliance and the Neuroeconomics of Intertemporal Substitution
National Tax Journal, Forthcoming, George Mason Law & Economics Research Paper No. 07-29
Terrence R. Chorvat
George Mason University School of Law
Date Posted: August 28, 2007
Accepted Paper Series
162 downloads
Appraisal Reviews and Their Importance
James R. MacCrate
and
Noreen Whysel
MacCrate Associates LLC
and
Information Architecture Institute
Date Posted: August 26, 2007
Working Paper Series
592 downloads
Trying to Make Sense of the Financial Arrangements Regime
Australian Tax Review, Vol. 36, No. 3, pp. 160-172, 2007, Sydney Law School Research Paper No. 07/61
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 16, 2007
Last Revised: November 20, 2007
Accepted Paper Series
166 downloads
The Canadian Underground and Measured Economies: Granger Causality Results
Applied Economics, Vol. 34, No. 18, 2002
David E. A. Giles ,
Lindsay M. Tedds
and
Gugsa Werkneh
University of Victoria - Economics
,
University of Victoria
and
University of Victoria
Date Posted: July 22, 2007
Last Revised: February 28, 2010
Accepted Paper Series
31 downloads
Fixed Instruments to Cope With Stock Externalities an Experimental Evaluation
FEEM Working Paper No. 72.2007
Gastón Giordana
and
Marc Willinger
Université Montpellier I
and
LAMETA, University of Montpellier 1
Date Posted: July 19, 2007
Working Paper Series
19 downloads
The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion
Robert W. McGee ,
Silvia López Paláu
and
Emma Polanco
Fayetteville State University
,
University of Puerto Rico
and
Autonomous University of Santo Domingo
Date Posted: July 19, 2007
Working Paper Series
87 downloads
A Model of the Italian Cut-Off System for Taxing Small Businesses
Carla Marchese and
Fabio Privileggi
University of Eastern Piedmont - A. Avogadro - Department of Public Policy and Public Choice
and
Università del Piemonte Orientale
Date Posted: July 13, 2007
Working Paper Series
40 downloads
Valuation of Taxable Service Issue - Cost Incurred by the Service Recipient
Dinesh Kumar Agrawal
Khaitan & Company
Date Posted: July 11, 2007
Working Paper Series
96 downloads
The Ethics of Tax Evasion: A Survey of Hispanic Opinion
Robert W. McGee and
Arsen Djatej
Fayetteville State University
and
Texas A&M International University
Date Posted: June 30, 2007
Working Paper Series
104 downloads
The Failure of Adversarial Process in the Administrative State
Indiana Law Journal, Vol. 84, p. 57, 2009
Bryan Camp
Texas Tech University School of Law
Date Posted: June 30, 2007
Last Revised: October 25, 2009
Working Paper Series
225 downloads
Investigation of the Costly-Arbitrage Model of Price Formation Around the Ex-Dividend Day
CEPR Discussion Paper No. 6074
Qinglei Dai and
Kristian Rydqvist
Universidade Nova de Lisboa - Faculdade de Economia
and
State University of New York at Binghamton - School of Management
Date Posted: June 29, 2007
Working Paper Series
3 downloads
Strategic Tax Collection and Fiscal Decentralisation: Case of Russia
CESifo Working Paper Series No. 2031
Alexander Libman
and
Lars P. Feld
Frankfurt School of Finance & Management and Russian Academy of Sciences
and
Ruprecht-Karls-University Heidelberg
Date Posted: June 28, 2007
Working Paper Series
209 downloads
Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia
Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006
Ajay Adhikari
,
Chek Derashid and
Hao Zhang
American University - Kogod School of Business - Department of Accounting
,
Universiti Utara Malaysia - Faculty of Accountancy
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: June 26, 2007
Last Revised: March 24, 2011
Accepted Paper Series
258 downloads
The Economics of Politically Connected Firms
CESifo Working Paper No. 2025
Jay Pil Choi and
Marcel P. Thum
Michigan State University - Department of Economics
and
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: June 26, 2007
Working Paper Series
156 downloads
A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project
U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Reuven S. Avi-Yonah and
Kimberly A. Clausing
University of Michigan Law School
and
Reed College - Department of Economics
Date Posted: June 25, 2007
Working Paper Series
487 downloads
Size and Development of the Shadow Economy and of Do-it-Yourself Activities in Germany
CESifo Working Paper Series No. 2021
Andreas Buehn
,
Alexander Karmann
and
Friedrich Schneider
Dresden University of Technology
,
Dresden University of Technology
and
University of Linz - Department of Economics
Date Posted: June 25, 2007
Working Paper Series
204 downloads
What Can We Learn About Uncertain Tax Benefits from FIN 48?
McCombs Research Paper Series No. ACC-02-07
Jennifer L. Blouin ,
Cristi A. Gleason ,
Lillian F. Mills and
Stephanie A. Sikes
University of Pennsylvania - Accounting Department
,
University of Iowa - Department of Accounting
,
University of Texas at Austin - McCombs School of Business
and
University of Pennsylvania - Accounting Department
Date Posted: June 03, 2007
Working Paper Series
883 downloads
Tax Shelters, Dutch Books, and the Fundamental Theorem of Asset Pricing
Virginia Tax Review, Forthcoming, George Mason Law & Economics Research Paper No. 07-21
Terrence R. Chorvat
George Mason University School of Law
Date Posted: May 31, 2007
Accepted Paper Series
145 downloads
The Ethics of Tax Evasion: A Summary of Findings in Ukraine and 29 Other Studies
Irina Nasadyuk
and
Robert W. McGee
Odessa National University
and
Fayetteville State University
Date Posted: May 25, 2007
Working Paper Series
99 downloads
The Ethics of Tax Evasion: A Survey of Estonian Opinion
Andreas School of Business Working Paper No. 5/2007
Robert W. McGee ,
Jaan Alver
and
Lehte Alver
Fayetteville State University
,
Tallinn University of Technology
and
Tallinn University of Technology
Date Posted: May 25, 2007
Working Paper Series
83 downloads
Minimum Wage and Tax Evasion: Theory and Evidence
William Davidson Institute Working Paper No. 865
Mirco Tonin
Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: May 23, 2007
Working Paper Series
89 downloads
State Aid Policies and Underground Activities
Aarhus University Economics Working Paper No. 10-2005
Francesco Busato ,
Bruno Chiarini ,
Pasquale De Angelis
and
Elisabetta Marzano
University of Aarhus - School of Economics and Management
,
University of Naples, Parthenope
,
University of Naples Federico II
and
Parthenope University - Department of Economic Studies (DES)
Date Posted: May 17, 2007
Working Paper Series
65 downloads
National Accounts, Fiscal Rules and Fiscal Policy 'Mind the Hidden Gaps'
ISAE Working Paper No. 76
Maurizio Bovi
ISTAT, Italian National Institute for Statistics
Date Posted: May 13, 2007
Working Paper Series
50 downloads
The Changing Nature of the OECD Shadow Economy
ISAE Working Paper No. 81
Maurizio Bovi
and
Roberto Dell'Anno
ISTAT, Italian National Institute for Statistics
and
Università degli Studi di Salerno - Department of Economics
Date Posted: May 13, 2007
Working Paper Series
99 downloads
Taxation and Corporate Governance: An Economic Approach
Mihir A. Desai and
Dhammika Dharmapala
Harvard Business School - Finance Unit
and
University of Illinois College of Law
Date Posted: May 03, 2007
Working Paper Series
1236 downloads
The Ethics of Tax Evasion: A Comparative Study of Taiwan and the USA
Robert W. McGee and
Susana N. Vittadini Andres
Fayetteville State University
and
Tamkang University
Date Posted: May 03, 2007
Working Paper Series
134 downloads
A Note on Optimal Tax Evasion in the Presence of Merit Goods
Rosella Levaggi and
Francesco Menoncin
University of Brescia - Department of Economics and Management
and
University of Brescia - Department of Economics
Date Posted: April 19, 2007
Working Paper Series
56 downloads
The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion
Gideon Yaniv
College of Management (Israel) - Department of Economics
Date Posted: April 15, 2007
Working Paper Series
140 downloads
Ethics and Tax Evasion in Ukraine: An Empirical Study
Irina Nasadyuk
and
Robert W. McGee
Odessa National University
and
Fayetteville State University
Date Posted: April 13, 2007
Working Paper Series
101 downloads
The Ethics of Tax Evasion: A Comparative Study of Australian, New Zealand and U.S.A. Opinion
Robert W. McGee and
Sanjoy Bose
Fayetteville State University
and
Zayed University
Date Posted: April 13, 2007
Working Paper Series
278 downloads
Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance
Stanford Law Review, Vol. 60, p. 695, 2007, Indiana Legal Studies Research Paper No. 78
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: April 12, 2007
Last Revised: February 24, 2008
Accepted Paper Series
298 downloads
The Ethics of Tax Evasion: A Survey of Australian Opinion
Robert W. McGee and
Sanjoy Bose
Fayetteville State University
and
Zayed University
Date Posted: April 12, 2007
Working Paper Series
171 downloads
The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
CEPR Discussion Paper No. 6007
Emmanuelle Auriol and
Michael Warlters
University of Toulouse I - Advanced Research in Quantitative Applied Development Economics (ARQADE)
and
World Bank
Date Posted: April 11, 2007
Working Paper Series
4 downloads
Changing Attitudes Toward the Ethics of Tax Evasion: An Empirical Study of 10 Transition Economies
Robert W. McGee
Fayetteville State University
Date Posted: April 08, 2007
Working Paper Series
145 downloads
Creating Failures in the Market for Tax Planning
Virginia Tax Review, Forthcoming, Minnesota Legal Studies Research Paper No. 07-07
Philip A. Curry ,
Claire A. Hill and
Francesco Parisi
University of Waterloo
,
University of Minnesota, Twin Cities - School of Law
and
University of Minnesota - Law School
Date Posted: April 05, 2007
Accepted Paper Series
291 downloads
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