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SSRN eLibrary Statistics:

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Abstracts: 571,442
Full Text Papers: 473,192
Authors: 264,804
Papers Received in
  Last 12 months:
63,459

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To date: 79,607,449
Last 12 months: 9,750,782
Last 30 days: 901,637

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Total References: 9,075,124
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6,016,397
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  Footnotes:
94,649
Total Footnotes: 9,191,946


SSRN eLibrary Search Results
JEL Code: H26
227,886 Total downloads
Showing Papers 81 - 130 of 1,163
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Incl. Electronic Paper Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 19, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Dynamic Model of Fiscal Solvency: Comparative Dynamic Analysis
Robert Kruszewski , Janusz Adam Kudła , Konrad Walczyk , Katarzyna Kopczewska and Agata Agnieszka Kocia
Warsaw School of Economics , University of Warsaw , Warsaw School of Economics (SGH) , University of Warsaw - Faculty of Economic Sciences and University of Warsaw - Faculty of Economic Sciences
Date Posted: October 17, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Accepted Paper Series
46 downloads

Back to 1986? Some Lessons from the Great Tax Reform
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Working Paper Series

Incl. Electronic Paper A Perspective on Supra-Nationality in Tax Law
Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 15, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Misreporting in the Value-Added Tax and the Optimal Enforcement
CentER Discussion Paper Series No. 2014-061
Mohammad Hoseini
Tilburg University - Center for Economic Research (CentER)
Date Posted: October 07, 2014
Working Paper Series
9 downloads

Business Regulation and Taxation: Effects on Cross-Country Corruption
Journal of Economic Policy Reform, 15(3): 223-242, 2012
Rajeev K. Goel
Illinois State University - Department of Economics
Date Posted: October 01, 2014
Accepted Paper Series

Incl. Electronic Paper A World Turned Upside Down: Reflections on the 'New Wave' Inversions and Notice 2014-52
U of Michigan Public Law Research Paper No. 421
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: September 29, 2014
Last Revised: October 17, 2014
Accepted Paper Series
131 downloads

Incl. Electronic Paper Tax Morale
IZA Discussion Paper No. 8448
Erzo F. P. Luttmer and Monica Singhal
Dartmouth College and Harvard University - Harvard Kennedy School (HKS)
Date Posted: September 27, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Assessing the Cross-National Transferability of Policy Measures for Tackling Undeclared Work
Colin C. Williams , Rositsa Dzhekova , Marijana Baric , Josip Franic and Lyubo Mishkov
University of Sheffield - School of Management , University of Sheffield , University of Buckingham - Business School , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: September 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Battle over Taxing Offshore Accounts
UCLA Law Review, Vol. 60, pp. 304-383, 2012
Itai Grinberg
Georgetown University Law Center
Date Posted: September 20, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Political Uncertainty and Corporate Tax Avoidance: Evidence from National Elections around the World
Qingyuan Li , Edward L. Maydew , Richard H. Willis and Li Xu
Wuhan University - School of Economics and Management , University of North Carolina at Chapel Hill , Vanderbilt University - Owen Graduate School of Management and Washington State University
Date Posted: September 20, 2014
Working Paper Series
86 downloads

Incl. Electronic Paper The Mckesson Canada Decision: Further Guidance on the Transfer Pricing of Debt Factoring Arrangements
Transfer Pricing International Journal 2014, Forthcoming
Danny Beeton , Murray Clayson and Rupert Macey-Dare
Freshfields , Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP and University of Oxford - Saint Cross College
Date Posted: September 17, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Last Revised: September 23, 2014
Accepted Paper Series
113 downloads

Incl. Electronic Paper A Theory of Compliance with Minimum Wage Law
African Governance and Development Institute WP/14/008
Simplice A. Asongu and Mohamed Jellal
African Governance and Development Institute and Al Makrizi Institute of Economy
Date Posted: September 10, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Recasting the Bureau of Customs as a Developmental Agency
Asian Institute of Management (AIM) Working Paper No. 14-020
Ronald U. Mendoza , Enrico Gloria and Ser Percival Pena-Reyes
Asian Institute of Management , Asian Institute of Management and Asian Institute of Management
Date Posted: September 08, 2014
Last Revised: September 09, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Tax Elasticity, Buoyancy and Stability in Zimbabwe
Wellington Garikai Bonga , Netsai Lizzy Dhoro and Fungayi Mawire-Van Strien
Independent , Great Zimbabwe University and Independent
Date Posted: September 02, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Self-Serving Bias and Tax Morale
FAccT Center Working Paper Nr. 17/2014
Kay Blaufus , Matthias Braune , Jochen Hundsdoerfer and Martin Jacob
Leibniz University Hannover , Free University of Berlin (FUB) , Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Date Posted: September 01, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Applying 'Benford's Law' to the Crosswise Model: Findings from an Online Survey on Tax Evasion
Thorben Christian Kundt
University of the German Federal Armed Forces - Department of Economics
Date Posted: August 27, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Last Revised: August 30, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Working Paper Series
69 downloads

Incl. Electronic Paper Cross Border Banking: Reconceptualizing Bank Secrecy
Rethinking Global Finance and its Regulation (Cambridge University Press, Forthcoming)
Ruth Plato-Shinar
Netanya Academic College, Israel
Date Posted: August 19, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
49 downloads

Incl. Electronic Paper A Brief Review of Corporate Tax Articles of 2013
Tax Notes, Vol. 143, No. 11, 2014
Jordan M. Barry , Karen C. Burke and Monica Gianni
University of San Diego School of Law , University of Florida Levin College of Law and University of Florida - Fredric G. Levin College of Law
Date Posted: August 16, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Tackling the Undeclared Economy in FYR Macedonia: A Baseline Assessment
Rositsa Dzhekova , Josip Franic , Lyubo Mishkov and Colin C. Williams
University of Sheffield , University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: August 15, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Profit Shifting and Tax Response of Multinational Banks
Julia Merz and Michael Overesch
University of Cologne and Universität zu Köln
Date Posted: August 14, 2014
Working Paper Series
68 downloads

Impact of the Chinese VAT Pilot on the International Freight Forwarding Industry and the International Shipping Industry
World Journal of VAT/GST Law, (2014) Vol 3 Issue 2
Yimin Kou and Qiguang Hardy Zhou
Independent and Baker & McKenzie
Date Posted: August 02, 2014
Last Revised: October 21, 2014
Accepted Paper Series

Incl. Electronic Paper Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014, Fordham University Schools of Business Research Paper No. 2474543
Bill Francis , Iftekhar Hasan , Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University Schools of Business
Date Posted: August 01, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Fisher College of Business Working Paper No. 2014-02-003
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
343 downloads

Qualification of Taxable Entities and Treaty Protection
Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 29, 2014
Last Revised: September 12, 2014
Accepted Paper Series

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part II
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part I
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Loopholes in the EU Savings Tax Directive
Bulletin for International Taxation - Journal - IBFD, December 2006
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms
Banco de Espana Working Paper No. 1419
Miguel Almunia and David Lopez Rodriguez
University of Warwick and Bank of Spain
Date Posted: July 26, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Exchange of Tax Information and the Impact of FATCA for China
LexisNexis Guide to FATCA Compliance (Matthew Bender 2014).
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 26, 2014
Last Revised: July 27, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms
Miguel Almunia and David Lopez Rodriguez
University of Warwick and Bank of Spain
Date Posted: July 23, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Employment and Wage Insurance within Firms: Worldwide Evidence
Kelley School of Business Research Paper No. 2014-23
Andrew Ellul , Marco Pagano and Fabiano Schivardi
Indiana University - Kelley School of Business - Department of Finance , University of Naples Federico II - Department of Economics and Statistics and Bocconi University - Department of Finance
Date Posted: July 23, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Last Revised: August 14, 2014
Accepted Paper Series
219 downloads

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes , Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
678 downloads

Incl. Electronic Paper Tax Gap (Missed Taxes) in Kosovo and Albania, 2014
AL-Tax Center Fiscal Documents No. 2014/06/22
Eduart Gjokutaj
AL-TAX
Date Posted: July 08, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments
IZA Discussion Paper No. 8278
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: July 05, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Outside the State - The Shadow Economy and Shadow Economy Labor Force
CESifo Working Paper Series No. 4829
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: July 03, 2014
Working Paper Series
44 downloads

Incl. Electronic Paper Forbidden Fruits: The Political Economy of Science, Religion, and Growth
Princeton University William S. Dietrich II Economic Theory Center Research Paper No. 065-2014
Roland Bénabou , Davide Ticchi and Andrea Vindigni
Princeton University - Department of Economics , IMT Lucca Institute for Advanced Studies and IMT Lucca Institute for Advanced Studies
Date Posted: July 01, 2014
Working Paper Series
68 downloads

Incl. Electronic Paper Governance, Tax and Folk Tales
Accounting, Organizations and Society, 39(2), 134-147, 2014
Kevin Morrell and Penelope Tuck
University of Warwick - Warwick Business School and University of Birmingham - The Birmingham Business School
Date Posted: June 30, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Taxes and Financial Constraints: Evidence from Linguistic Cues
Kelvin Law and Lillian F. Mills
Tilburg University and University of Texas at Austin - McCombs School of Business
Date Posted: June 30, 2014
Last Revised: July 01, 2014
Working Paper Series
50 downloads

Incl. Electronic Paper There Is No Spoon: Reconsidering the Tax Compliance Puzzle
Florida Tax Review, Vol. 16 (2014, Forthcoming)
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: June 28, 2014
Last Revised: August 28, 2014
Accepted Paper Series
70 downloads

Incl. Electronic Paper Policy Approaches Towards Undeclared Work: A Conceptual Framework
GREY Working Paper no. 4, Sheffield University Management School, University of Sheffield, UK
Colin C. Williams
University of Sheffield - School of Management
Date Posted: June 14, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation
arqus Discussion Paper No. 164
Kay Blaufus , Jonathan Bob and Philipp E. Otto
Leibniz University Hannover , Leibniz University Hannover and European University Viadrina
Date Posted: June 13, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Do Corporate Tax Cuts Reduce International Profit Shifting?
arqus Discussion Paper No. 162
Laura Brandstetter
Free University of Berlin (FUB)
Date Posted: June 13, 2014
Working Paper Series
34 downloads


 

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