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JEL Code: H25
388,786 Total downloads
Showing Papers 561 - 610 of 1,914
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The Hidden Hand of Government Spending Regulation, Vol. 33, No. 3, p. 18, 2010
Edward D. Kleinbard
Date Posted: October 13, 2010Last Revised: February 07, 201336 downloads
Investment Decisions and the Preferred Taxation of Retained Earnings After the German Income Tax Reform 2008
Dominik Rumpf
,
Dirk Kiesewetter and
Maik Dietrich
Date Posted: October 09, 2010Last Revised: November 20, 201030 downloads
Do Countries Compensate Firms for International Wage Differentials? CESifo Working Paper Series No. 3197
Ferdi Mittermaier
and
Johannes Rincke
affiliation not provided to SSRN
and
Ludwig-Maximilians-Universität Munich
Date Posted: October 08, 201024 downloads
The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options Journal of Accounting & Economics, Vol. 46, 2008
Walter G. Blacconiere ,
Marilyn F. Johnson and
Melissa Fay Lewis
Date Posted: October 05, 201056 downloads
Is There Information Content in the Tax Footnote?
Jana Smith Raedy ,
Jeri K. Seidman
and
Douglas A. Shackelford
Date Posted: October 03, 2010Last Revised: September 20, 2012278 downloads
Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
David S. Miller
Date Posted: October 01, 2010Last Revised: January 15, 2011768 downloads
Competition and Welfare Effects of VAT Exemptions University of Zurich, Institute for Strategy and Business Economics, Working Paper No. 133
Helmut M. Dietl
,
Christian Jaag ,
Markus Lang
and
Urs Trinkner
Date Posted: September 28, 2010Last Revised: October 07, 2010101 downloads
The David R. Tillinghast Lecture: The Rising Tax-Electivity of U.S. Corporate Residence NYU Law and Economics Research Paper No. 10-45, NYU School of Law, Public Law Research Paper No. 10-72
Daniel Shaviro
Date Posted: September 27, 2010Last Revised: September 06, 2011249 downloads
The Case for Dividend Deduction U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-028, U of Michigan Public Law Working Paper No. 220
Amir C. Chenchinski
and
Reuven S. Avi-Yonah
Date Posted: September 22, 2010Last Revised: November 15, 2010328 downloads
Debt Policy and Corporate Choice of Organizational Form Public Finance Review, Forthcoming
David Joulfaian
Date Posted: September 19, 2010Last Revised: July 02, 201151 downloads
Games Within Borders: Are Geographically Differentiated Taxes Optimal?
David R. Agrawal
Date Posted: September 19, 2010Last Revised: October 08, 2012104 downloads
Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the 'New Paradigm' and its Denouement Virginia Tax Review, Vol. 30, p. 135, 2010
J. Clifton Fleming Jr. and
Robert J. Peroni
Date Posted: September 11, 2010139 downloads
Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intra-Firm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises Deutsche Bundesbank Discussion Paper No. 19/2009
Markus Leibrecht
,
Michael Wild
and
Christian Bellak
affiliation not provided to SSRN
and
Vienna University of Economics and Business Administration
Date Posted: September 08, 201047 downloads
Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors Journal of the American Taxation Association, Forthcoming
Joseph Comprix
,
Roger C. Graham Jr. and
Jared A. Moore
Date Posted: September 08, 2010
An Empirical Examination of State and Local Revocations of Tax-Exempt Status for Nonprofit Hospitals Journal of American Taxation Association, Vol. 27, No. 2, 2005
Ran Barniv ,
Kreag Danvers and
Joanne Healy
affiliation not provided to SSRN
Date Posted: September 05, 2010
Do IRS Audits Deter Corporate Tax Avoidance?
Jeffrey L. Hoopes ,
Devan Mescall and
Jeffrey Pittman
Date Posted: September 01, 2010Last Revised: November 15, 2011571 downloads
An Implicit Tax on Investment Cuadernos de Economía, Vol. 29, No. 52, 2010,
Javier Ávila Mahecha
and
Ivonne León Hernández
Date Posted: August 31, 201015 downloads
General-Equilibrium Effects of Investment Tax Incentives CAMA Working Paper No. 3/2010
Rochelle M. Edge and
Jeremy B. Rudd
Date Posted: August 31, 201013 downloads
Changing the Way Your Dirt is Taxed: Texas Margin Tax Pitfalls for Real Estate Practitioners
Benjamin Miller
Date Posted: August 29, 2010101 downloads
Transfer Pricing in Cost Contribution Arrangements
Tomas Brabenec
Date Posted: August 28, 2010Last Revised: January 30, 2012103 downloads
On X Holding and the ECJ's Ambiguous Approach Towards the Proportionality Test EC Tax Review, Vol. 19, No. 4, pp. 170-182, August 2010
Maarten Floris de Wilde
Date Posted: August 26, 2010Last Revised: June 12, 201338 downloads
A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility? Tax Law Review, Vol. 64, No. 4, 2011, NYU Law and Economics Research Paper No. 10-39
Kimberly A. Clausing and
Daniel Shaviro
Date Posted: August 24, 2010Last Revised: October 09, 2011153 downloads
Income Taxation: A Structure Built on Sand (El Impuesto Sombre La Renta: Una Estructura Construida Sobre La Arena) Cronica Tributaria, Vol. 121, pp. 113-130, 2006
John Prebble
Date Posted: August 10, 201020 downloads
Suitable for Framing: Business Deductions in a Net Income Tax System William & Mary Law Review, Forthcoming, Boston Univ. School of Law Working Paper No. 10-22
David I. Walker
Date Posted: August 09, 201088 downloads
Tax Planning and Stock Returns: Evidence from Indonesia
Oktavia Sutanto
and
Arief Jauhari
Date Posted: August 06, 2010179 downloads
The Liability-Offset Theory of Peracchi Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
Bradley T. Borden
and
Douglas L. Longhofer
Date Posted: August 04, 2010Last Revised: September 22, 2010127 downloads
Do Strong Fences Make Strong Neighbors? Illinois Public Law Research Paper No. 10-22
Mihir A. Desai and
Dhammika Dharmapala
Date Posted: August 01, 2010Last Revised: March 13, 2011187 downloads
Labor Unions and Tax Aggressiveness CAAA Annual Conference 2011
James Chyz
,
Winnie Siu Ching Leung and
Oliver Zhen Li
Date Posted: July 31, 2010Last Revised: January 18, 2011317 downloads
The Art of Tax Reform: What Tax Reforms Should Be Introduced to Assist the Australian Arts Sector? The International Journal of the Arts in Society, Vol. 5, No. 1, pp. 169-185, 2010
Brett Freudenberg
Date Posted: July 28, 201014 downloads
NOL Poison Pills: Selectica v. Versata Tax Notes, June 23, 2010
Merle Erickson and
Shane Heitzman
Date Posted: July 21, 2010Last Revised: July 31, 2010
Progressive Taxes and Firm Births CEPR Discussion Paper No. DP7830
Hans Ulrich Bacher and
Marius Brülhart
affiliation not provided to SSRN
and
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne)
Date Posted: July 19, 20103 downloads
Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States CESifo Working Paper Series No. 3121
Robert S. Chirinko and
Daniel J. Wilson
Date Posted: July 16, 201038 downloads
Do Public Subsidies Have an Impact on New Firm Survival? An Empirical Study with French Data
Lionel Jacques Désiage
,
Richard Duhautois and
Dominique Redor
affiliation not provided to SSRN
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: July 16, 201043 downloads
Groping in the Dark: The Extending Arms of the Indian International Withholding Tax National Law School of India Review, Vol. 22, No. 1, 2010
Shreya Rao
and
Bijal Ajinkya
affiliation not provided to SSRN
Date Posted: July 13, 2010Last Revised: August 05, 201026 downloads
The Public Control of Corporate Power: Revisiting the 1909 U.S. Corporate Tax from a Comparative Perspective Theoretical Inquires in Law, Vol. 11, p. 491, 2010, Indiana Legal Studies Research Paper No. 174
Ajay K. Mehrotra
Date Posted: July 13, 201069 downloads
Tax Convergence and Globalization U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214
Reuven S. Avi-Yonah
Date Posted: July 08, 2010Last Revised: October 10, 2010523 downloads
The Redemption Puzzle U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-018, U of Michigan Public Law Working Paper No. 213
Reuven S. Avi-Yonah
Date Posted: July 08, 2010Last Revised: September 15, 2010163 downloads
Why Don’t They Minimize Their Tax? An Experimental Approach for Cross-Border Hybrid Finance
Eva Eberhartinger and
Gerlinde Fellner
Date Posted: July 06, 2010
International Tax Arbitrage: A Frozen Debate Thaws Tax Notes International, Vol. 57, No. 4, January 2010
Thomas Greenaway
Date Posted: July 01, 2010138 downloads
Taxation and Red Tape: The Cost to British Business of Complying with the UK Tax System Institute of Economic Affairs Monograph No. 64
Francis Chittenden ,
Hilary Foster
and
Brian Sloan
Date Posted: July 01, 2010109 downloads
Worldwide Taxation, Worldwide Enforcement Tax Notes International, Vol. 54, No. 9, June 2009
Thomas Greenaway
Date Posted: July 01, 2010102 downloads
Some Thoughts on a Fair Allocation of Corporate Tax in a Globalizing Economy Intertax, Vol. 38, No. 5, pp. 281-305, May 2010
Maarten Floris de Wilde
Date Posted: June 29, 2010Last Revised: September 29, 201140 downloads
The Information Content of Tax Expense for Firms Reporting Losses
Dan S. Dhaliwal ,
Steven E. Kaplan ,
Rick Laux and
Eric Weisbrod
Date Posted: June 28, 2010Last Revised: April 19, 2012337 downloads
Income Tax Treatment of Research and Development Expenditure Asia-Pacific Tax Bulletin, Vol. 14, No. 6, pp. 460-467, November/December 2008
Elizabeth Holmes
and
Kevin Holmes
affiliation not provided to SSRN
and
Victoria University of Wellington - School of Accounting & Commercial Law
Date Posted: June 26, 201070 downloads
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals 5th Annual Conference on Empirical Legal Studies Paper, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-09
Dhammika Dharmapala and
Nadine Riedel
Date Posted: June 25, 2010Last Revised: May 14, 2012131 downloads
US Elasticities of Substitution and Factor-Augmentation at the Industry Level Macroeconomic Dynamics, Forthcoming
Andrew T. Young
Date Posted: June 25, 2010Last Revised: April 14, 201253 downloads
From Russia with Love: The Impact of Relocated Firms on Incumbent Survival Harvard Business School Entrepreneurial Management Working Paper No. 10-112
Oliver Falck
,
Christina Guenther
,
Stephan Heblich
and
William R. Kerr
Date Posted: June 22, 2010Last Revised: October 16, 201242 downloads
Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008 ZEW - Centre for European Economic Research Discussion Paper No. 10-036
Katharina Finke
,
Jost Heckemeyer
,
Timo Reister
and
Christoph Spengel
Date Posted: June 15, 201056 downloads
The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments CESifo Working Paper Series No. 3076
Shafik Hebous
,
Martin Ruf
and
Alfons J. Weichenrieder
Date Posted: June 14, 2010167 downloads
Ownership Efficiency and Tax Advantages: The Case of Private Equity Buyouts IFN Working Paper No. 841
Pehr-Johan Norbäck ,
Lars Persson and
Joacim Tåg
Date Posted: June 13, 2010122 downloads
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