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SSRN eLibrary Search Results
JEL Code: H26
252,136 Total downloads
Showing Papers 81 - 130 of 1,229
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Diversity of Motivations to Engage in Tax Evasion
Mihaly Fazekas , Marton Medgyesi and Istvan Janos Toth
University of Cambridge - Faculty of Social and Political Sciences , Independent and Hungarian Academy of Sciences (HAS) - Institute of Economics CERS-HAS (IEHAS)
Date Posted: April 26, 2015
Working Paper Series

Incl. Electronic Paper Can Auditing Backfire? A Country-Level Analysis of Tax Compliance During 2003-2012
Juan P. Mendoza , J. Wielhouwer and Erich Kirchler
VU University Amsterdam , VU University Amsterdam and University of Vienna - Department of Psychology
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Sleeping with the Enemy: Taxes and Former IRS Employees
John (Xuefeng) Jiang , John R. Robinson and Maobin Wang
Michigan State University , University of Texas at Austin and University of International Business and Economics (UIBE) - School of Banking and Finance
Date Posted: April 21, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Austerity Plans and Tax Evasion: Theory and Evidence from Greece
Banque de France Working Paper No. 546
Pappadà Francesco and Yanos Zylberberg
Banque de France and CREI and Universitat Pompeu Fabra
Date Posted: April 11, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Making the Internal Revenue Service Work
Florida Tax Review, 2015
Jonathan Barry Forman and Roberta F. Mann
University of Oklahoma College of Law and University of Oregon School of Law
Date Posted: April 10, 2015
Accepted Paper Series
42 downloads

Incl. Electronic Paper Tax Freedom Day in 2015 in Albania
Eduart Gjokutaj
AL-TAX
Date Posted: April 06, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Compliance as a Wicked System
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: April 03, 2015
Last Revised: April 05, 2015
Working Paper Series
60 downloads

Incl. Electronic Paper Taxing Honesty
West Virginia Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: April 01, 2015
Accepted Paper Series
17 downloads

Incl. Fee Electronic Paper Coordination and the Fight Against Tax Havens
CEPR Discussion Paper No. DP10519
Kai A. Konrad and Tim Stolper
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Date Posted: April 01, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Behavioral Responses to Taxation: Cigarette Taxes and Food Stamp Take-Up
IZA Discussion Paper No. 8907
Kyle Rozema and Nicolas R. Ziebarth
Cornell University and Cornell University
Date Posted: March 30, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Tax Avoidance in Response to a Decline in the Funding Status of Defined Benefit Pension Plans
Neeru Chaudhry , Hue Hwa Au Yong and Chris Veld
Monash University - Department of Banking and Finance , Monash University - Department of Banking and Finance and Monash University
Date Posted: March 28, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper A Study in Compliance: The Taxation of Virtual Economies
17 Yale Journal of Law & Technology, 2015, Forthcoming
Byron M. Huang
New York University (NYU), School of Law, Students
Date Posted: March 28, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper The Determinants and Consequences of Tax Audits: Some Evidence from China
Clive S. Lennox , Wanfu Li , Jeffrey Pittman and Zi-Tian Wang
Nanyang Technological University , Fuzhou University , Memorial University of Newfoundland (MUN) - Faculty of Business Administration and Shanghai University of Finance and Economics
Date Posted: March 27, 2015
Working Paper Series
66 downloads

Incl. Electronic Paper Tax Avoidance and Dupont Measures of Future Performance
Columbia Business School Research Paper No. 15-29
Sharon P. Katz , Urooj Khan and Andrew Schmidt
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Date Posted: March 22, 2015
Working Paper Series
97 downloads

Incl. Electronic Paper Labor Exclusion and the Erosion of Citizenship Responsibilities
IDB Working Paper No. IDB-WP-556
Lucas Ronconi and Rodrigo Zarazaga
Centro de Investigación y Acción Social and Centro de Investigación y Acción Social
Date Posted: March 20, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper What Stakeholders Expect from Corporations When it Comes to Paying Tax: Corporate Reputation and Optimal Tax Planning
Chris Brooks , Carola Hillenbrand and Kevin Money
University of Reading - ICMA Centre , University of Reading - Henley Business School and University of Reading - Henley Business School
Date Posted: March 17, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Using the 'Smart Return' to Reduce Tax Evasion
Stanford Public Law Working Paper No. 2578432
Joseph Bankman , Clifford Nass and Joel B. Slemrod
Stanford Law School , Stanford University and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 16, 2015
Working Paper Series
178 downloads

Incl. Electronic Paper Tax Aversion, Laffer Curve, and the Self-Financing of Tax Cuts
Applied Economics and Finance, Vol. 2, No. 2, pp. 14-18
Gerasimos T. Soldatos
American University of Athens
Date Posted: March 12, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper What Kind of Welfare State Do You Prefer? An Experiment on Framing the Social Insurance Scheme
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 295
Francesco Farina , Stefania Ottone and Ferruccio Ponzano
University of Siena - Department of Economics , University of Milan, Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS) and University of Milan, Bicocca - Department of Economics, Quantitative Methods and Business Strategies (DEMS)
Date Posted: March 12, 2015
Working Paper Series
19 downloads

Incl. Fee Electronic Paper Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
CEPR Discussion Paper No. DP10483
Randall K. Filer , Jan Hanousek and Tomas Lichard
City University of New York, CUNY Hunter College - Department of Economics , CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute) and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: March 09, 2015
Working Paper Series

Incl. Electronic Paper Testing the Models of Tax Compliance: The Use-Tax Experiment
Utah Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: March 04, 2015
Accepted Paper Series
68 downloads

Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
150 Cayman Islands J. ___ (2015, Forthcoming)
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: March 01, 2015
Last Revised: March 29, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: March 18, 2015
Accepted Paper Series
219 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
96 downloads

Incl. Electronic Paper Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
ZEW - Centre for European Economic Research Discussion Paper No. 15-008
Melissa Berger , Gerlinde Fellner , Rupert Sausgruber and Christian Traxler
Centre for European Economic Research (ZEW) - Corporate Taxation and Public Finance Research , University of Ulm - Department of Mathematics and Economics , Vienna University of Economics and Business - Department of Economics and Hertie School of Governance
Date Posted: February 26, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Date Posted: February 26, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States
Forthcoming in Thomas Pogge and Krishen Mehta (editors), GLOBAL TAX FAIRNESS, Oxford University Press, 2015.
Lorraine Eden
Texas A&M University - Department of Management
Date Posted: February 24, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Find It and Tax It: From TIEAs to IGAs
U of Michigan Public Law Research Paper No. 443
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 21, 2015
Last Revised: March 06, 2015
Working Paper Series
144 downloads

Incl. Electronic Paper Foreign Account Tax Compliance Act – An Overview
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: February 18, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper All or Nothing? The Obama Budget Proposals and BEPS
U of Michigan Public Law Research Paper No. 442
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 18, 2015
Last Revised: March 06, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Designing Focus Groups and Experiments to Evaluate Policy Approaches and Measures for Tackling Undeclared Work
Marina Polak , Lyubo Mishkov and Colin C. Williams
University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: February 17, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting
Andrew R. Finley
University of Arizona, Department of Accounting
Date Posted: February 16, 2015
Last Revised: April 08, 2015
Working Paper Series
89 downloads

Incl. Electronic Paper Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees
CESifo Working Paper Series No. 5195
Melissa M Berger , Gerlinde Fellner , Rupert Sausgruber and Christian Traxler
Centre for European Economic Research (ZEW) , University of Ulm - Department of Mathematics and Economics , Vienna University of Economics and Business - Department of Economics and Hertie School of Governance
Date Posted: February 10, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Collusive Tax Evasion and Social Norms
CESifo Working Paper Series No. 5167
Martin A. Abraham , Kerstin Lorek , Friedemann Richter and Matthias Wrede
University of Toledo , Friedrich-Alexander-University of Erlangen-Nuremberg , Friedrich-Alexander-University of Erlangen-Nuremberg and University of Erlangen-Nuremberg - Institute of Economics
Date Posted: February 04, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Other-Regarding Preferences and Other-Regarding Cheating – Experimental Evidence from China, Italy, Japan and the Netherlands
Ting Jiang
Philosophy, Politics and Economics
Date Posted: February 02, 2015
Working Paper Series
9 downloads

Incl. Fee Electronic Paper Norms, Enforcement, and Tax Evasion
CEPR Discussion Paper No. DP10372
Timothy J. Besley , Anders Jensen and Torsten Persson
London School of Economics & Political Science (LSE) - Department of Economics , London School of Economics & Political Science (LSE) and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 02, 2015
Working Paper Series

Incl. Electronic Paper Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States
Ricardo Perez-Truglia and Ugo Troiano
Microsoft Research and University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 01, 2015
Last Revised: February 21, 2015
Working Paper Series
217 downloads

Incl. Electronic Paper Eye-Share: Irish Proposal to Overcome Sandwich – Still a Long Way to Go
TAXSUTRA, 2015
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: January 30, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Journal of Accounting, Ethics & Public Policy , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
57 downloads

Incl. Electronic Paper The 'Peter Pan Syndrome' in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption
Cowles Foundation Discussion Paper No. 1980
K. Sudhir and Debabrata Talukdar
Yale School of Management and State University of New York at Buffalo - School of Management
Date Posted: January 21, 2015
Last Revised: March 07, 2015
Working Paper Series
62 downloads

Incl. Electronic Paper Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
CESifo Working Paper Series No. 5132
Ronald B. Davies , Julien Martin , Mathieu Parenti and Farid Toubal
University College Dublin (UCD) , University of Quebec at Montreal (UQAM) , Catholic University of Louvain (UCL) and Paris School of Economics (PSE)
Date Posted: January 16, 2015
Working Paper Series
83 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
122 downloads

Incl. Electronic Paper On the Relative Size of Direct and Indirect Tax Evasion
International Economic Letters, 2014, 3(2), 45-48
Gerasimos T. Soldatos
American University of Athens
Date Posted: January 09, 2015
Last Revised: January 11, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-23
Pierre Boyer , Nadja Dwenger and Johannes Rincke
University of Mannheim - School of Economics (VWL) , Max Planck Institute for Tax Law and Public Finance and Ludwig-Maximilians-Universität München
Date Posted: December 20, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
Yale Journal of Law & Technology, 2015, Forthcoming, University of Washington School of Law Research Paper No. 2014-34
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Last Revised: February 12, 2015
Accepted Paper Series
160 downloads

Incl. Electronic Paper Accounting and Financial Aspects of Factors Influence of Tax Competition on the Tax Policy of European Countries
ISSN 1994-1749. 2012. Вип. 2 (23).,
D. V. Veremchuk , O. V. Kantaeva and Olga Liuta
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine , National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine
Date Posted: December 17, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
66 downloads

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
324 downloads


 

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