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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: H2
1,073,529 Total downloads
Showing Papers 6,051 - 6,100 of 7,607
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Incl. Electronic Paper Do R&D Subsidies Affect SMEs' Access to External Financing?
Miguel Meuleman and Wouter De Maeseneire
Vlerick Business School and Vlerick Business School
Date Posted: February 29, 2008
Working Paper Series
222 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
659 downloads

Incl. Electronic Paper Do Public Subsidies Sell Green Cars? Evidence from the U.S. 'Cash for Clunkers' Program
Edward Huang
TripNotice.com
Date Posted: April 17, 2010
Last Revised: July 28, 2010
Working Paper Series
86 downloads

Incl. Electronic Paper 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, 2010
Working Paper Series
43 downloads

Incl. Electronic Paper Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?
2012 AAA Annual Meeting - Tax Concurrent Sessions
Kristian D. Allee , Dan Lynch , Kathy R. Petroni and Joseph H. Schroeder
Michigan State University , Michigan State University , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business
Date Posted: July 02, 2012
Last Revised: November 15, 2012
Working Paper Series
45 downloads

Incl. Electronic Paper Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?
Kristian D. Allee , Dan Lynch , Kathy R. Petroni and Joseph H. Schroeder
Michigan State University , Michigan State University , Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business
Date Posted: December 14, 2011
Last Revised: November 15, 2012
Working Paper Series
37 downloads

Do Price Discreteness and Transactions Costs Affect Stock Returns? Comparing Ex-dividend Pricing Before and After Decimalization
Journal of Finance, Forthcoming
John R. Graham , Roni Michaely and Michael R. Roberts
Duke University - Fuqua School of Business , Cornell University - Samuel Curtis Johnson Graduate School of Management and The Wharton School - University of Pennsylvania; National Bureau of Economic Research (NBER)
Date Posted: February 16, 2003
Accepted Paper Series

Incl. Electronic Paper Do Price Discreteness and Transactions Costs Affect Stock Returns? Comparing Ex-Dividend Pricing Before and After Decimalization
John R. Graham , Roni Michaely and Michael R. Roberts
Duke University - Fuqua School of Business , Cornell University - Samuel Curtis Johnson Graduate School of Management and The Wharton School - University of Pennsylvania; National Bureau of Economic Research (NBER)
Date Posted: July 21, 2002
Working Paper Series
574 downloads

Incl. Electronic Paper Do Political Incentives Matter for Tax Policies? Ideology, Opportunism and the Tax Structure
Konstantinos Angelopoulos , George Economides and Pantelis Kammas
Athens University of Economics and Business - Department of International and European Economic Studies , Athens University of Economics and Business - Department of International and European Economic Studies and University of Ioannina - Department of Economics
Date Posted: March 27, 2009
Working Paper Series
21 downloads

Incl. Electronic Paper Do Political Attitudes Affect Consumer Choice? Evidence from a Large-Scale Field Study with Genetically Modified Bread in Switzerland
Sustainability, Vol. 3, No. 9, pp. 1555-1572, 2011
Philipp Aerni
ETH Zürich and University of Bern
Date Posted: September 28, 2011
Accepted Paper Series
18 downloads

Do Personal Taxes Affect Corporate Financing Decisions?
Journal of Public Economics
John R. Graham
Duke University - Fuqua School of Business
Date Posted: December 09, 1998
Accepted Paper Series

Incl. Electronic Paper Do Personal Taxes Affect Corporate Financing Decisions?
John R. Graham
Duke University - Fuqua School of Business
Date Posted: July 01, 1998
Working Paper Series
703 downloads

Incl. Electronic Paper Do Permit Allocations Matter?
CESifo Working Paper Series No. 3236
Harrie A. A. Verbon and Cees Withagen
Tilburg University - CentER and Free University of Amsterdam
Date Posted: November 10, 2010
Working Paper Series
28 downloads

Incl. Electronic Paper Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
CESifo Working Paper Series No. 3617
Volker Meier and Andreas Wagener
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and University of Hannover - Economics and Business Administration Area
Date Posted: October 26, 2011
Working Paper Series
16 downloads

Incl. Electronic Paper Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Darden Business School Working Paper No. 03-09
Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: August 07, 2003
Working Paper Series
897 downloads

Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Journal of the American Taxation Association, Vol. 28, Spring 2006
Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: March 02, 2006
Last Revised: July 23, 2009
Accepted Paper Series

Incl. Electronic Paper Do Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central and East European Countries
University of Nottingham Research Paper No. 2005/43
Christian Bellak and Markus Leibrecht
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: December 14, 2005
Working Paper Series
637 downloads

Incl. Electronic Paper Do Local Economic Development Programs Work? Evidence from the Federal Empowerment Zone Program
Cowles Foundation Discussion Paper No. 1638, Yale Economics Department Working Paper No. 36
Matias Busso and Patrick Kline
Inter-American Development Bank (IDB) and University of California, Berkeley - Department of Economics
Date Posted: February 07, 2008
Working Paper Series
323 downloads

Do LIFO Manage Inventories and Accruals to Meet Tax and Financial Reporting Objectives?
Alister Hunt , Susan Moyer and Terry J. Shevlin
University of Auckland - Faculty of Business & Economics , University of Washington at Seattle and University of California-Irvine
Date Posted: June 01, 1998
Working Paper Series

Incl. Electronic Paper Do IRS Audits Deter Corporate Tax Avoidance?
Jeffrey L. Hoopes , Devan Mescall and Jeffrey Pittman
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Saskatchewan and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: September 01, 2010
Last Revised: November 15, 2011
Working Paper Series
571 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Do Increases in Subsidized Housing Reduce the Incidence of Homelessness? Evidence from the Low-Income Housing Tax Credit
Osborne Jackson and Laura Kawano
Northeastern University - Department of Economics and US Department of Treasury - Office of Tax Analysis
Date Posted: January 23, 2013
Working Paper Series
13 downloads

Incl. Electronic Paper Do Housing Bubbles Generate Fiscal Bubbles? Evidence from California Cities
Razvan Vlaicu and Alex Whalley
University of Maryland - Department of Economics and University of California, Merced - School of Social Sciences, Humanities and Arts
Date Posted: April 18, 2011
Last Revised: June 07, 2011
Working Paper Series
49 downloads

Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?
Journal of American Taxation Association, Vol. 26, No. 2, Fall 2004
David N. Hurtt and Jim A. Seida
Western Michigan University - Haworth College of Business and University of Notre Dame - Department of Accountancy
Date Posted: May 13, 2004
Accepted Paper Series

Incl. Electronic Paper Do Hiring Subsidies Reduce Unemployment Among the Elderly? Evidence from Two Natural Experiments
ZEW - Centre for European Economic Research Discussion Paper No. 07-001
Bernhard Boockmann , Andreas Ammermueller , Thomas Zwick and Michael B. Maier
Center for European Economic Research (ZEW) , Federal Ministry of Labour and Social Affairs , University of Wuerzburg - Business Administration & Economics and Center for European Economic Research (ZEW)
Date Posted: January 18, 2007
Last Revised: August 26, 2008
Working Paper Series
118 downloads

Incl. Electronic Paper Do Highly Educated Immigrants Perform Differently in the Canadian and U.S. Labour Markets?
Statistics Canada Analytical Studies Branch Research Paper Series Working Paper No. 329, 2011
Aneta Bonikowska , Feng Hou and Garnett Picot
affiliation not provided to SSRN , Statistics Canada and Statistics Canada
Date Posted: March 28, 2012
Working Paper Series
6 downloads

Incl. Electronic Paper Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
IZA Discussion Paper No. 7390
Clemens Fuest , Andreas Peichl and Sebastian Siegloch
University of Oxford , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: May 18, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
CESifo Working Paper Series No. 4247
Clemens Fuest , Andreas Peichl and Sebastian Siegloch
University of Oxford , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: June 06, 2013
Working Paper Series
21 downloads

Do Government Wage Cuts Close Budget Deficits?: Costs of Corruption
Nadeem Ul Haque and Ratna Sahay
Pakistan Institute of Development Economics and International Monetary Fund (IMF) - Developing Country Studies Division
Date Posted: April 22, 1997
Working Paper Series

Incl. Electronic Paper Do Government Wage Cuts Close Budget Deficits?: A Conceptual Framework for Developing Countries and Transition Economies
IMF Working Paper No. 96/19
Nadeem Ul Haque and Ratna Sahay
Pakistan Institute of Development Economics and International Monetary Fund (IMF) - Developing Country Studies Division
Date Posted: February 15, 2006
Working Paper Series
94 downloads

Incl. Electronic Paper Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data
University of Nottingham Research Paper No. 2005/13
Holger Gorg and Eric Strobl
Kiel Institute for the World Economy and Ecole Polytechnique, Paris - Department of Economic Sciences
Date Posted: August 03, 2005
Working Paper Series
38 downloads

Incl. Electronic Paper Do Government Subsidies Stimulate Training Expenditure? Microeconometric Evidence from Plant Level Data
IZA Discussion Paper No. 1606
Holger Gorg and Eric Strobl
Kiel Institute for the World Economy and Ecole Polytechnique, Paris - Department of Economic Sciences
Date Posted: May 31, 2005
Working Paper Series
55 downloads

Incl. Electronic Paper Do Foreign Aid Transfers Distort Incentives and Hurt Growth? Theory and Evidence from 75 Aid-recipient Countries
CESifo Working Paper Series No. 1156
George Economides , Sarantis C. Kalyvitis and Apostolis Philippopoulos
Athens University of Economics and Business - Department of International and European Economic Studies , Athens University of Economics and Business - Department of International and European Economic Studies and Athens University of Economics and Business - Department of Economics
Date Posted: April 13, 2004
Working Paper Series
293 downloads

Incl. Electronic Paper Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
CESifo Working Paper Series No. 1955
Peter Egger , Marko Koethenbuerger and Michael Smart
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment , University of Copenhagen - Department of Economics and University of Toronto - Department of Economics
Date Posted: April 18, 2007
Working Paper Series
78 downloads

Incl. Electronic Paper Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods
Sanjay Gupta , Rick Laux and Dan Lynch
Michigan State University - Eli Broad College of Business , The Pennsylvania State University and Michigan State University
Date Posted: July 23, 2008
Last Revised: April 09, 2011
Working Paper Series
431 downloads

Do Firms Manage Earnings to Meet Dividend Thresholds?
Journal of Accounting & Economics (JAE), Forthcoming, Drexel College of Business Research Paper No. 2008-07
Naveen D. Daniel , David J. Denis and Lalitha Naveen
Drexel University - Department of Finance , University of Pittsburgh and Temple University
Date Posted: November 16, 2007
Accepted Paper Series

Incl. Electronic Paper Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
The Accounting Review, Forthcoming
Leslie A. Robinson
Dartmouth College - Tuck School of Business
Date Posted: August 28, 2007
Last Revised: September 04, 2009
Working Paper Series
273 downloads

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
Dartmouth College - Tuck School of Business
Date Posted: November 05, 2009
Last Revised: February 06, 2011
Accepted Paper Series

Do Firms Hedge in Response to Tax Incentives?
Journal of Finance, Vol. 57, pp. 815-839, 2002
John R. Graham and Daniel A. Rogers
Duke University - Fuqua School of Business and Portland State University - School of Business Administration
Date Posted: August 14, 2001
Accepted Paper Series

Incl. Electronic Paper Do Estate Taxes Reduce Saving?
Rethinking Estate and Gift Taxation
William G. Gale and Maria G. Perozek
Brookings Institution and Federal Reserve Board - Research & Statistics
Date Posted: November 27, 2000
Accepted Paper Series
150 downloads

Incl. Electronic Paper Do Equity Tax Shields Reduce Leverage? The Austrian Case
Manfred Frühwirth and Marek Kobialka
Vienna University of Economics and Business and Vienna University of Economics and Business Administration - Department of Corporate Finance
Date Posted: August 20, 2009
Last Revised: October 09, 2011
Working Paper Series
127 downloads

Incl. Electronic Paper Do Enterprise Zones Work? An Analysis at the Borders
Public Finance Review, Forthcoming
Stephen B. Billings
University of North Carolina-Charlotte
Date Posted: November 11, 2007
Last Revised: March 13, 2009
Accepted Paper Series
68 downloads

Incl. Electronic Paper Do Employee Stock Options Encourage Corporate Tax Sheltering?
Courtney H. Edwards
University of North Carolina - Accounting Area
Date Posted: August 08, 2006
Working Paper Series
85 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
Emory University - Goizueta Business School , George Mason University and Brigham Young University
Date Posted: December 09, 2007
Last Revised: February 05, 2008
Accepted Paper Series

Incl. Electronic Paper 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
Emory University - Goizueta Business School , George Mason University and Brigham Young University
Date Posted: March 10, 2006
Last Revised: December 10, 2007
Working Paper Series
221 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
Erasmus University Rotterdam (EUR) - Department of Financial Management
Date Posted: February 28, 2008
Last Revised: September 25, 2008
Accepted Paper Series

Incl. Electronic Paper Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
John R. Graham and Alok Kumar
Duke University - Fuqua School of Business and University of Miami - School of Business Administration
Date Posted: January 02, 2004
Working Paper Series
1136 downloads

Do Distortionary Taxes Always Harm Growth?
Journal of Economics, Vol. 87, No. 2, 2006
Tetsugen Haruyama and Jun-ichi Itaya
Kobe University - Graduate School of Economics and Hokkaido University - Division of Modern Economics and Management
Date Posted: June 13, 2010
Accepted Paper Series

Incl. Electronic Paper 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
University of Vienna and University of Heidelberg
Date Posted: August 23, 2007
Working Paper Series
328 downloads

Incl. Electronic Paper 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
Syracuse University - Joseph I. Lubin School of Accounting , University of Texas at Austin - McCombs School of Business and University of Houston - Bauer College of Business
Date Posted: September 27, 2009
Last Revised: November 21, 2010
Accepted Paper Series
253 downloads


 

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