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SSRN eLibrary Statistics:

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Abstracts: 581,461
Full Text Papers: 482,156
Authors: 269,236
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63,403

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Last 12 months: 10,263,464
Last 30 days: 919,855

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Total References: 9,075,409
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SSRN eLibrary Search Results
JEL Code: H26
235,668 Total downloads
Showing Papers 81 - 130 of 1,185
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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
3 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Working Paper Series
12 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
3 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
3 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
132 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
105 downloads

Incl. Electronic Paper How Reliably Do Financial Statement Proxies Identify Tax Avoidance?
Rock Center for Corporate Governance at Stanford University Working Paper No. 200
Lisa De Simone , Jordan Nickerson , Jeri K. Seidman and Bridget Stomberg
Stanford Graduate School of Business , Boston College , University of Texas at Austin - McCombs School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: December 06, 2014
Last Revised: December 08, 2014
Working Paper Series
96 downloads

Incl. Electronic Paper Six Degrees of Graduation: Law and Economics of Variable Sanctions
Columbia Law and Economics Working Paper No. 502
Alex Raskolnikov
Columbia University - Law School
Date Posted: December 02, 2014
Working Paper Series
37 downloads

Incl. Electronic Paper Risky Business: The Prosopography of Corporate Tax Planning
National Tax Journal, Vol. 67, No. 4, 2014
Michael P. Donohoe , Gary A. McGill and Edmund Outslay
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Florida - Fisher School of Accounting and Michigan State University - Department of Accounting & Information Systems
Date Posted: December 02, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
74 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms
Yukun Sun
Clemson University
Date Posted: November 19, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper Do Audits Matter?: A Parallax Theory of the Relation between Tax Enforcement and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: December 20, 2014
Working Paper Series
79 downloads

Incl. Electronic Paper The Rise and Fall of the Consumption Tax: A Historical Perspective
U of Michigan Law & Econ Research Paper No. 14-025
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 18, 2014
Last Revised: December 10, 2014
Working Paper Series
154 downloads

Incl. Electronic Paper Why AMT and No AMxT? A Comment on Hines and Logue
U of Michigan Law & Econ Research Paper No. 14-024
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 16, 2014
Last Revised: December 10, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
50 downloads

Incl. Fee Electronic Paper Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, with an Application to Italy
Review of Income and Wealth, Vol. 60, Issue 4, pp. 747-772, 2014
Guerino Ardizzi , Carmelo Petraglia , Massimiliano Piacenza and Gilberto Turati
Bank of Italy , University of Basilicata, Di.T.Ec. , University of Torino - Department of Economics and Statistics and University of Torino - Department of Economics and Statistics
Date Posted: November 11, 2014
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of the Nature of Corruption in Zimbabwe
Doctorate Thesis, Atlantic International University. Honolulu, Hawai.
Wellington Garikai Bonga
Independent
Date Posted: November 10, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
85 downloads

Incl. Electronic Paper 2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States
CASE Network Reports No. 120/2014
Luca Barbone , Mikhail Bonch-Osmolovskiy and Grzegorz Poniatowski
CASE - Center for Economic and Social Research , CASE - Center for Social and Economic Research and CASE - Center for Social and Economic Research
Date Posted: October 29, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?
Joel B. Slemrod , Brett Collins , Jeffrey L. Hoopes , Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business , Government of the United States of America - Internal Revenue Service (IRS) , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Michigan at Ann Arbor - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Date Posted: October 28, 2014
Working Paper Series
62 downloads

Incl. Electronic Paper Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'
U of Michigan Public Law Research Paper No. 426, U of Michigan Law & Econ Research Paper No. 14-022
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 19, 2014
Last Revised: November 07, 2014
Working Paper Series
111 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
5 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
Last Revised: October 24, 2014
Accepted Paper Series
215 downloads

Incl. Electronic Paper Reinventing the Wheel: What We Can Learn from the Tax Reform Act of 1986
U of Michigan Public Law Research Paper No. 424, U of Michigan Law & Econ Research Paper No. 14-018
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 30, 2014
Working Paper Series
58 downloads

Incl. Electronic Paper A Perspective on Supra-Nationality in Tax Law
Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015, U of Michigan Public Law Research Paper No. 425, U of Michigan Law & Econ Research Paper No. 14-019
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 30, 2014
Working Paper Series
72 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
24 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
275 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
9 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
9 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
22 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 - Accounting and Washington State University
Date Posted: September 20, 2014
Working Paper Series
133 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
16 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
154 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
6 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
20 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
41 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
43 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
19 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
74 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Working Paper Series
96 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
21 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
66 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
35 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
9 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
95 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
71 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
421 downloads


 

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