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JEL Code: H2
1,062,162 Total downloads
Showing Papers 6,001 - 6,050 of 7,510
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Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits The Accounting Review, Vol. 85, No. 2, pp. 637-669, 2010
Leslie A. Robinson
Date Posted: November 05, 2009Last Revised: February 06, 2011
Do Firms Hedge in Response to Tax Incentives? Journal of Finance, Vol. 57, pp. 815-839, 2002
John R. Graham and
Daniel A. Rogers
Date Posted: August 14, 2001
Do Estate Taxes Reduce Saving? Rethinking Estate and Gift Taxation
William G. Gale
and
Maria G. Perozek
Date Posted: November 27, 2000149 downloads
Do Equity Tax Shields Reduce Leverage? The Austrian Case
Manfred Frühwirth and
Marek Kobialka
Date Posted: August 20, 2009Last Revised: October 09, 2011125 downloads
Do Enterprise Zones Work? An Analysis at the Borders Public Finance Review, Forthcoming
Stephen B. Billings
Date Posted: November 11, 2007Last Revised: March 13, 200968 downloads
Do Employee Stock Options Encourage Corporate Tax Sheltering?
Courtney H. Edwards
Date Posted: August 08, 200685 downloads
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk? Accounting Review, Forthcoming
Kathryn Kadous ,
Anne M. Magro and
Brian C. Spilker
Date Posted: December 09, 2007Last Revised: February 05, 2008
Do Effects of Client Preference on Accounting Professionals' Information Search and Subsequent Judgments Persist with High Practice Risk?
Kathryn Kadous ,
Anne M. Magro and
Brian C. Spilker
Date Posted: March 10, 2006Last Revised: December 10, 2007221 downloads
Do Economic Instruments Matter? Wind Turbine Investments in the EU(15) Mulder, Arjen (2008) Do economic instruments matter? Wind turbine investments in the EU(15), Energy Economics, 30(6), pp.2980-91.
Arjen Mulder
Date Posted: February 28, 2008Last Revised: September 25, 2008
Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
John R. Graham and
Alok Kumar
Date Posted: January 02, 20041133 downloads
Do Distortionary Taxes Always Harm Growth? Journal of Economics, Vol. 87, No. 2, 2006
Tetsugen Haruyama and
Jun-ichi Itaya
Date Posted: June 13, 2010
Do Differences in Institutional and Legal Environments Explain Cross-Country Variations in IPO Underpricing? CESifo Working Paper Series No. 2082
Christian Hopp
and
Axel Dreher
Date Posted: August 23, 2007327 downloads
Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations? Journal of American Taxation Association, Fall 2011, McCombs Research Paper Series No. ACC-03-10
Susan Albring ,
Lillian F. Mills and
Kaye Newberry
Date Posted: September 27, 2009Last Revised: November 21, 2010253 downloads
Do Countries Compete over Corporate Tax Rates? CEPR Discussion Paper No. 3400
Michael P. Devereux ,
Ben Lockwood and
Michela Redoano
Date Posted: May 23, 200343 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
Do Controlling Shareholders in Korea Attempt to Influence Stock Prices When Making a Stock Gift?
Woon-Oh Jung and
Sung-Ook Park
Date Posted: September 15, 2007
Do Consumers Buy Less of a Taxed Good? CESifo Working Paper Series No. 1635
Hans Jarle Kind ,
Marko Koethenbuerger and
Guttorm Schjelderup
Date Posted: January 18, 200666 downloads
Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services? Journal of the American Taxation Association, Spring 2010
Dennis R. Lassila ,
Thomas C. Omer ,
Marjorie K. Shelley and
Murphy Smith
Date Posted: June 25, 2009
Do College Football Games Pay for Themselves? The Impact of College Football Games on Local Sales Tax Revenue
Dennis Coates and
Craig A. Depken
Date Posted: June 04, 2008250 downloads
Do Child Tax Allowances and Social Benefits Affect the Decision to Have Children? An Empirical Study in Spain Estudios de Economia Espanola Working Paper No. 149
Anabel Zarate Marco
and
Jaime Vallés Giménez
Date Posted: January 16, 2003104 downloads
Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion
Paul E. Carrillo ,
M. Shahe Emran and
Rivadeneira Anita
affiliation not provided to SSRN
Date Posted: March 05, 2011Last Revised: June 01, 2012108 downloads
Do CEO Performance Measures Motivate Tax Avoidance? 2013 American Taxation Association Midyear Meeting: Research-In-Process
Kathleen Powers
,
Bridget Stomberg
and
John R. Robinson
Date Posted: February 13, 2013
Do Capital Income Taxes Hinder Growth? U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
Date Posted: February 22, 2013Last Revised: March 10, 2013381 downloads
Do Capital Gain Tax Rate Increases Affect Individual
Investors' Trading Decisions? Journal of Accounting & Economics, Vol. 30, Issue 1, August 2000
Jim A. Seida and
William F. Wempe
Date Posted: September 18, 2000
Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense? McCombs Research Paper Series No. ACC-01-07
Cristi A. Gleason and
Lillian F. Mills
Date Posted: April 05, 2007539 downloads
Do Attorneys Do Their Clients Justice? An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes Wake Forest Law Review, Vol. 41, p. 1235, 2006, Indiana Legal Studies Research Paper No. 49
Leandra Lederman and
Warren B. Hrung
Date Posted: May 07, 2006266 downloads
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
Date Posted: January 12, 201389 downloads
Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings? Contemporary Accounting Research, Vol. 26 No. 4, Winter 2009
David P. Weber
Date Posted: March 12, 2009Last Revised: December 16, 2009
Do After-Tax Returns Affect Mutual Fund Inflows? AFA 2001 New Orleans
Daniel Bergstresser and
James M. Poterba
Date Posted: December 14, 2000385 downloads
Do Advance Trade Discounts Represent a Liability or Income? Journal of Taxation, Vol. 105, p. 144, September 2006
W. Eugene Seago
Date Posted: January 09, 2007
Dividends and Tax Policy in the Long Run UCLA School of Law, Law-Econ Research Paper No. 06-06
Steven A. Bank
Date Posted: February 24, 2006478 downloads
Dividends and Politics (Revised) ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Steven A. Bank ,
Marc Goergen and
Brian R. Cheffins
Date Posted: February 05, 20051456 downloads
Dividend Yields and Stock Returns: Evidence from a Country without Taxes
Michael L. Lemmon and
Thanh Lai Nguyen
Date Posted: March 25, 2008574 downloads
Dividend Valuation, Trading and Transactions Costs: The 1997 Partial Abolition of Dividend Tax Credit Repayments
Lynn Hodgkinson
,
Kevin Holland and
Richard H.G. Jackson
Date Posted: January 26, 200948 downloads
Dividend Taxes and International Portfolio Choice
Mihir A. Desai and
Dhammika Dharmapala
Date Posted: April 16, 2008Last Revised: July 19, 2009487 downloads
Dividend Taxes and Income Shifting FAccT Center Working Paper No. 07/2012
Annette Alstadsæter and
Martin Jacob
Date Posted: September 09, 2012Last Revised: December 01, 201234 downloads
Dividend Taxes and Implied Cost of Equity Capital Journal of Accounting Research, December 2005
Dan S. Dhaliwal ,
Linda K. Krull
,
Oliver Zhen Li and
William J. Moser
Date Posted: July 05, 2005
Dividend Taxes and Implied Cost of Equity Capital
Dan S. Dhaliwal ,
Linda K. Krull
,
Oliver Zhen Li and
William J. Moser
Date Posted: November 28, 2003804 downloads
Dividend Taxes and Implied Cost of Capital 14th Annual Conference on Financial Economics and Accounting (FEA)
Dan S. Dhaliwal ,
Linda K. Krull
,
Oliver Zhen Li and
William J. Moser
Date Posted: January 19, 2004476 downloads
Dividend Taxes and Firm Valuation: A Re-Examination
Michelle Hanlon ,
James N. Myers and
Terry J. Shevlin
Date Posted: June 23, 2001931 downloads
Dividend Taxes and Firm Valuation: A Re-Examination Journal of Accounting and Economics, Vol. 35, No. 2, April 2003
Michelle Hanlon ,
James N. Myers and
Terry J. Shevlin
Date Posted: January 29, 2003
Dividend Taxation, Share Repurchases and the Equity Trap CESifo Working Paper Series No. 2652
Tobias Lindhe
and
Jan Edvin Södersten
Date Posted: May 19, 200958 downloads
Dividend Taxation in Europe: When the ECJ Makes Tax Policy Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Alvin C. Warren Jr. and
Michael J. Graetz
Date Posted: September 03, 2007Last Revised: December 17, 2009922 downloads
Dividend Tax Clienteles: Evidence from Tax Law Changes Journal of American Taxation Association, Forthcoming
Andy Puckett
and
William J. Moser
Date Posted: March 09, 2007Last Revised: August 07, 2008
Dividend Policy Inside the Multinational Firm EFA 2002 Berlin Meetings Presented Paper
Mihir A. Desai ,
C. Fritz Foley and
James R. Hines Jr.
Date Posted: June 24, 20021748 downloads
Dividend Imputation and Shareholder Wealth: The Case of New Zealand Journal of Business Finance & Accounting, Vol. 29, pp. 1079-1104, 2002
Andrew K. Prevost ,
Ramesh P. Rao and
John D. Wagster
Date Posted: January 26, 200332 downloads
Dividend Distribution Tax: A Rejoinder to 339 ITR (J) 52 Income Tax Reports, (2012) 343 ITR (Journal) 42-51.
Tarun Jain
Date Posted: June 05, 201213 downloads
Dividend and Capital Gains Taxation in a Cross-Section of Firms
Martin D. Dietz
Date Posted: January 07, 2004143 downloads
Divided World: China’s Land Tenure System and Implication to Foreign Investment in China Dong-A Journal of International Business Transaction Law, Spring 2010, Dong-A University School of Law and Institute for Legal Studies Research Series
Ruoying Chen
Date Posted: August 25, 201099 downloads
Diversity and the Power of the Elites in Democratic Societies: A Model and a Test LSE STICERD Research Paper No. EOPP018
Oriana Bandiera and
Gilat Levy
Date Posted: November 30, 201043 downloads
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