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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
Papers Received in
  Last 12 months:
68,968

Paper Downloads:
To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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Papers with
  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links:
5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H26
178,425 Total downloads
Showing Papers 51 - 100 of 892
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Incl. Electronic Paper Rethinking Treaty-Shopping: Lessons for the European Union
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Christiana Hji Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Date Posted: January 05, 2010
Last Revised: February 09, 2010
Accepted Paper Series
717 downloads

Incl. Electronic Paper Foreign Bank Accounts - FBAR Reporting Obligations, Enforcement Exposures and Managing the Risk: What Every Tax and Compliance Advisor Needs to Know Now!
Taxes - The Tax Magazine, pp. 35-87, November 2009
Dean Marsan
Lloyds
Date Posted: January 28, 2010
Accepted Paper Series
706 downloads

Incl. Electronic Paper Protecting Trust Assets from the Federal Tax Lien
Estate Planning & Community Property Law Journal, Vol. 1, p. 295, 2009, Texas Tech Law School Research Paper No. 2010-09
Bryan Camp
Texas Tech University School of Law
Date Posted: June 24, 2009
Last Revised: May 12, 2010
Accepted Paper Series
694 downloads

Incl. Electronic Paper The Interplay Between Norms and Enforcement in Tax Compliance
George Mason Law & Economics Research Paper No. 03-12; U of Texas, Public Law Research Paper No. 49
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 28, 2003
Accepted Paper Series
691 downloads

Incl. Electronic Paper Double Taxation Avoidance: International and Dividends

Date Posted: October 30, 2006
Working Paper Series
677 downloads

Incl. Electronic Paper Taxation and Corporate Governance
Arne Friese , Simon P. Link and Stefan Mayer
Max Planck Institute for Intellectual Property, Competition and Tax Law , Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Date Posted: January 26, 2006
Working Paper Series
662 downloads

Incl. Electronic Paper Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
Journal of Accounting Research: Forthcoming
Petro Lisowsky , Leslie A. Robinson and Andrew Schmidt
University of Illinois at Urbana-Champaign - Department of Accountancy , Dartmouth College - Tuck School of Business and North Carolina State University
Date Posted: October 04, 2009
Last Revised: December 06, 2012
Accepted Paper Series
649 downloads

Incl. Electronic Paper Transfer Pricing by U.S.-Based Multinational Firms
Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Andrew B. Bernard , J. Bradford Jensen and Peter K. Schott
Dartmouth College - Tuck School of Business , Georgetown University - Department of Strategy/Economics/Ethics/Public Policy and Yale University - School of Management
Date Posted: August 17, 2006
Working Paper Series
648 downloads

Incl. Electronic Paper Is the Value Added Tax Naturally Progressive?
Glenn P. Jenkins , Hatice P. Jenkins and Chun Yan Kuo
Queen's University (Canada) - Department of Economics , Eastern Mediterranean University - Department of Banking and Finance and Queen's University (Canada) - Department of Economics
Date Posted: April 27, 2006
Working Paper Series
639 downloads

Incl. Electronic Paper Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002
EBRD Working Paper No. 85
Franklin Steves and Alan Rousso
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Date Posted: January 20, 2004
Working Paper Series
632 downloads

Incl. Electronic Paper The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
MIT Sloan Research Paper No. 4849-10
Michelle Hanlon , Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management , The Stephen M. Ross School of Business at the University of Michigan and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 14, 2010
Last Revised: October 13, 2012
Working Paper Series
628 downloads

Incl. Electronic Paper An Empirical Examination of Corporate Tax Noncompliance
Ross School of Business Paper No. 1025
Michelle Hanlon , Lillian F. Mills and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Texas at Austin - McCombs School of Business and University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 21, 2006
Working Paper Series
619 downloads

Incl. Electronic Paper When Is Tax Enforcement Publicized?
Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Joshua D. Blank and Daniel Z. Levin
New York University School of Law and Rutgers Business School - Newark and New Brunswick
Date Posted: March 23, 2010
Last Revised: September 11, 2010
Accepted Paper Series
618 downloads

Incl. Electronic Paper Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering
McCombs Research Paper Series No. ACC-02-10
Jeri K. Seidman
University of Texas at Austin - McCombs School of Business
Date Posted: March 04, 2010
Last Revised: May 27, 2010
Working Paper Series
617 downloads

Incl. Electronic Paper Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: January 05, 2004
Working Paper Series
598 downloads

Incl. Electronic Paper Tax Compliance and the Reformed IRS
George Mason Law & Economics Research Paper No. 03-13; U of Texas, Public Law Research Paper No. 50
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 28, 2003
Accepted Paper Series
596 downloads

Incl. Electronic Paper Transfer Pricing in Vertically Integrated Industries
International Tax and Public Finance, Vol. 15, 2008
Thomas A. Gresik and Petter Osmundsen
University of Notre Dame - Department of Economics and Econometrics and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: May 12, 2004
Last Revised: January 05, 2011
Accepted Paper Series
595 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Making Voluntary Disclosures to the IRS
John A. Townsend
University of Houston School of Law
Date Posted: May 20, 2012
Working Paper Series
587 downloads

Incl. Electronic Paper The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
ZEW Discussion Paper No. 06-68, CESifo Working Paper Series No. 1817
Thiess Buettner , Michael Overesch , Ulrich Schreiber and Georg Wamser
Ifo Institute for Economic Research , Universität zu Köln , University of Mannheim - Department of Business Administration and Taxation and ETH Zurich
Date Posted: October 07, 2006
Working Paper Series
587 downloads

Incl. Electronic Paper Christian Views on the Ethics of Tax Evasion
Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 2, Spring 1998
Robert W. McGee
Fayetteville State University
Date Posted: December 26, 2003
Accepted Paper Series
582 downloads

Incl. Electronic Paper Profits-Only Partnership Interests
Brooklyn Law Review, Vol. 74, p. 1283, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: September 03, 2008
Last Revised: October 09, 2009
Accepted Paper Series
573 downloads

Incl. Electronic Paper Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence
CREMA Working Paper No. 2004-13
Ronald C. Cummings , Jorge Martinez-Vazquez , Michael McKee and Benno Torgler
Georgia State University - Department of Economics , Georgia State University - Andrew Young School of Policy Studies , affiliation not provided to SSRN and Yale University - Yale Center for International and Area Studies
Date Posted: February 07, 2005
Working Paper Series
564 downloads

Incl. Electronic Paper Tax Shelters and Statutory Interpretation: A Much Needed Purposive Approach
University of Illinois Law Review, Vol. 2009, No. 3, 2009
Shannon Weeks McCormack
University of Washington School of Law
Date Posted: April 15, 2008
Last Revised: October 04, 2012
Accepted Paper Series
564 downloads

Incl. Electronic Paper Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Vito Tanzi
International Monetary Fund (IMF)
Date Posted: February 15, 2006
Working Paper Series
552 downloads

Incl. Electronic Paper Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Robert W. McGee
Fayetteville State University
Date Posted: September 02, 2010
Accepted Paper Series
540 downloads

Incl. Electronic Paper Accepting the Limits of Tax Law and Economics
Cornell Law Review, March 2013, Columbia Law and Economics Working Paper No. 417
Alex Raskolnikov
Columbia University - Law School
Date Posted: January 24, 2012
Last Revised: March 27, 2013
Accepted Paper Series
536 downloads

Incl. Electronic Paper God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: March 21, 2006
Working Paper Series
531 downloads

Incl. Electronic Paper In Defense of Individual Tax Privacy
Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Joshua D. Blank
New York University School of Law
Date Posted: March 31, 2011
Last Revised: May 29, 2012
Accepted Paper Series
528 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong
Robert W. McGee and Simon S. M. Ho
Fayetteville State University and Hong Kong Baptist University
Date Posted: December 13, 2005
Working Paper Series
523 downloads

Incl. Electronic Paper Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty
Columbia Law Review, April 2006, Columbia Law and Economics Working Paper No. 284
Alex Raskolnikov
Columbia University - Law School
Date Posted: October 21, 2005
Accepted Paper Series
515 downloads

Incl. Electronic Paper Tax Compliance
ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008
Luigi A. Franzoni
University of Bologna - Faculty of Economics
Date Posted: September 20, 2008
Accepted Paper Series
514 downloads

Incl. Electronic Paper Social Behaviors, Enforcement, and Compliance Dynamics
Jon S. Davis , Gary Hecht and Jon D. Perkins
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Wisconsin - Madison and University of Illinois at Urbana-Champaign
Date Posted: March 02, 2000
Working Paper Series
509 downloads

Incl. Electronic Paper Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
Igor Goncharov and Jochen Zimmermann
WHU - Otto Beisheim School of Management and University of Bremen - Faculty of Business Studies and Economics
Date Posted: November 26, 2004
Working Paper Series
502 downloads

Incl. Electronic Paper The Role of Administrative Factors in Tax Reform: Simplicity, Compliance and Enforcement
William G. Gale and Janet Holtzblatt
Brookings Institution and Government of the United States of America - Department of the Treasury
Date Posted: February 11, 2000
Working Paper Series
501 downloads

Incl. Electronic Paper Restricting Interest Deductions in Corporate Tax Systems: Its Impact on Investment Decisions and Capital Markets
Christoph Kaserer
Technische Universität München (TUM)
Date Posted: May 08, 2008
Working Paper Series
499 downloads

Incl. Electronic Paper Transfer Prices and Import and Export Price Indexes: Theory and Practice
Erwin Diewert , William Alterman and Lorraine Eden
University of British Columbia (UBC) - Department of Economics , Bureau of Labor Statistics and Texas A&M University - Department of Management
Date Posted: June 03, 2005
Working Paper Series
499 downloads

Incl. Electronic Paper Economic Substance Doctrine: Time for a Legislative Response
Tax Notes International, Vol. 48, No. 1, October 2007
Amir Pichhadze and Aviv Pichhadze
University of Michigan at Ann Arbor - The University of Michigan Law School and Critical Research Laboratory in Law & Society
Date Posted: February 24, 2008
Last Revised: December 08, 2009
Accepted Paper Series
495 downloads

Incl. Electronic Paper Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
Petro Lisowsky
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: February 04, 2008
Last Revised: September 15, 2010
Working Paper Series
488 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Role of Physical Presence in the Taxation of Cross-Border Personal Services
Boston College Law Review, Vol. 51, Notre Dame Legal Studies Paper No. 09-47
Michael S. Kirsch
Notre Dame Law School
Date Posted: December 27, 2009
Last Revised: October 02, 2010
Accepted Paper Series
483 downloads

Incl. Electronic Paper The Effective Tax Rate of the Largest US and EU Multinationals
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Reuven S. Avi-Yonah and Yaron Lahav
University of Michigan Law School and Ben-Gurion University of the Negev
Date Posted: October 25, 2011
Last Revised: September 18, 2012
Working Paper Series
481 downloads

Incl. Electronic Paper Jewish Perspectives on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Robert W. McGee and Gordon Cohn
Fayetteville State University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: September 08, 2006
Working Paper Series
479 downloads

Incl. Electronic Paper VAT: Productivity, Evasion and Progressivity
Roberto Steiner and Carolina Soto
Universidad de los Andes, Colombia - Department of Economics and Fedesarrollo
Date Posted: May 05, 1998
Working Paper Series
471 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
468 downloads

Incl. Electronic Paper Keeping Two Sets of Books: The Relationship Between Tax & Incentive Transfer Prices
Chongwoo Choe and Charles E. Hyde
Monash University - Department of Economics and affiliation not provided to SSRN
Date Posted: April 01, 2004
Working Paper Series
465 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
Robert W. McGee
Fayetteville State University
Date Posted: October 12, 2005
Working Paper Series
465 downloads

Incl. Electronic Paper Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation
Florida Tax Review, Vol. 10, No. 10, 2011, Texas Tech Law School Research Paper No. 2010-26
Michael Hatfield
Texas Tech University School of Law
Date Posted: July 19, 2010
Last Revised: March 22, 2011
Accepted Paper Series
460 downloads


 

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