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Authors: 316,925
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SSRN eLibrary Search Results
JEL Code: H26
331,917 Total downloads
Showing Papers 81 - 130 of 1,609
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Incl. Electronic Paper Federal Tax Procedure (Student Ed. 2016)
John A. Townsend
University of Houston School of Law
Date Posted: August 24, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Federal Tax Procedure (2016 Practitioner Ed.)
John A. Townsend
University of Houston School of Law
Date Posted: August 24, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries
WU International Taxation Research Paper Series No. 2016-04
Matthias Kasper
Vienna University of Economics and Business
Date Posted: August 23, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper The Value of International Income Shifting Opportunities to U.S. Multinational Firms
Paul Demere and Jeffrey Gramlich
University of Illinois at Urbana-Champaign - Department of Accountancy and Carson College of Business
Date Posted: August 22, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Informal Entrepreneurship in Developing Economies: The Impacts of Starting Up Unregistered on Firm Performance
Entrepreneurship Theory and Practice, DOI: 10.1111/etap.12238
Colin C. Williams, Alvaro Martinez and Abbi Kedir
University of Sheffield - School of Management, University of Sheffield and University of Leicester - Department of Economics
Date Posted: August 20, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence
Iftekhar Hasan, Incheol Kim, Haimeng Teng and Qiang Wu
Gabelli School of Business, Fordham University, Fordham University - Finance Area, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: August 18, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper The Intrinsic Flaw in Taxation Impeding Tax Compliance
18 U. Pa. J. Bus. L. 887 (2016)
Limor Riza
Carmel Academic Center, School of Law
Date Posted: August 18, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Hidden Compliance Cost of VAT: An Exploration of Psychological and Corruption Costs of VAT in a Developing Country
eJournal of Tax Research, Vol 14(1); 2016 166-205
Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: August 18, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Does IT Modernization Affect Tax Take?
Kawika Pierson and Fred Thompson
Willamette University - Atkinson Graduate School of Managementaffiliation not provided to SSRN and Willamette University - Atkinson Graduate School of Management
Date Posted: August 18, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Coordinating Consumption Taxes on Addictive Goods and Voluntary Public Assistance Programs
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: August 15, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany
CESifo Working Paper Series No. 5998
Pierre Boyer, Nadja Dwenger and Johannes Rincke
Ecole Polytechnique, Palaiseau - Department of Economics, Max Planck Institute for Tax Law and Public Finance and Ludwig Maximilian University of Munich
Date Posted: August 12, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Portfolio of Foreign Direct Investment and Corporate Tax Avoidance of Japanese Multinational Firms
Junjian Gu and Hu Dan Semba
Nagoya University and Nagoya University
Date Posted: August 11, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper On the Boundaries of the Shadow Economy: An Empirical Investigation
IZA Discussion Paper No. 10067
Eran Manes, Friedrich Schneider and Anat Tchetchik
Ben Gurion University of the Negev, Johannes Kepler University Linz - Department of Economics and Ben-Gurion University of the Negev
Date Posted: August 08, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Capital Structure of Multinationals in Brazil after the Issuance of the Brazilian Thin Capitalization Rules: A Difference-in-Differences Approach
Denis Alves and Edson Luiz Riccio E L Riccio
Universidade Federal de Uberlândia and Universidade de Sao Paulo
Date Posted: August 04, 2016
Last Revised: August 07, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Tax Compliance with Uncertain Income: A Stochastic Control Model
Gaetano Tarcisio Spartà and Gabriele Stabile
University of Rome I - Department of Methods and Models for Economics, Territory and Finance (MEMOTEF) and University of Rome I - Department of Methods and Models for Economics, Territory and Finance (MEMOTEF)
Date Posted: August 02, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?
Saskia Kohlhase and Jochen Pierk
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: July 29, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper Cost of Tax Avoidance: Examining the Role of Product Market Structure
Adnan Anil Isin and Ana Cinta Gonzalez-Cabral
University of Exeter - Tax Administration Research Centre (TARC) and University of Exeter, Tax Administration Research Centre (TARC), Students
Date Posted: July 27, 2016
Last Revised: August 16, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Does the Onset of CDS Trading Increase Tax Avoidance?
Hyun A. Hong, Gerald J. Lobo, Tharindra Ranasinghe and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business, Singapore Management University - School of Accountancy and University of Texas - Rio Grande Valley
Date Posted: July 27, 2016
Last Revised: August 16, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Commodity Taxation with Honesty, Avoidance and Evasion: Evidence from the United States
David R. Agrawal and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and ETH Zurich
Date Posted: July 25, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Credit Default Swaps and Borrower Tax Avoidance
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
University of Waterloo, City University of Hong Kong (CityUHK), Chinese University of Hong Kong, Shenzhen and City University of Hong Kong
Date Posted: July 21, 2016
Last Revised: August 05, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Taxes, Stock Ownership, and Payout Policy: Evidence from a 2011 Tax Reform in Japan
Kazuki Onji and Masanori Orihara
Australian National University - Crawford School of Economics and Government and Policy Research Institute, Ministry of Finance
Date Posted: July 19, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Benefícios Fiscais E Planeamento Fiscal (Tax Benefits and Tax Planning)
Revista do Direito de Língua Portuguesa (Portuguese Language Law Journal), Vol. II, No. 3, June 2014 ,
Flavio Inocencio
Coventry University (Law)
Date Posted: July 15, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of St. Gallen
Date Posted: July 14, 2016
Accepted Paper Series
41 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
337 downloads

Incl. Electronic Paper Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
35 Ind. L. Rev. 143 (2001)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 13, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Indexes of Tax Corruption
Proceedings of the 53rd Session: Seoul 2001 Bulletin of the International Statistical Institute
Vladimer Papava
Ivane Javakhishvili Tbilisi State University
Date Posted: July 12, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Impact of Corruption on Economic Development: Case Study Romania
Luminita Ionescu and Florentin Caloian
Spiru Haret University and Bucharest Academy of Economic Studies
Date Posted: July 08, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper The Informal Economy as a Path to Expanding Opportunities
Colin C. Williams
University of Sheffield - School of Management
Date Posted: July 06, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Using Movement of Exemption Cutoff to Estimate Tax Evasion: Theory and Evidence from Pakistan
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Evaluation and Effectiveness of Counter-Terrorism
Forthcoming in Wim Hardyns, Koen Ponnet, Genserik Reniers, Wim Smit, Luc Braeckmans & Barbara Segaert (eds), Socially Responsible Innovation in Security: Critical Reflections (2017)
Fiona de Londras
Birmingham Law School
Date Posted: July 06, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Working Paper Series
64 downloads

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forthcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
54 downloads

Optimal Tax Administration
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Date Posted: June 30, 2016
Working Paper Series

Incl. Electronic Paper The Effects of Refund Anticipation Loans on Tax Filing and EITC Takeup
Virginia Law and Economics Research Paper No. 2016-9
Andrew T. Hayashi
University of Virginia - School of Law
Date Posted: June 30, 2016
Last Revised: July 12, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper Endogenous Crackdowns: Theory and Experimental Evidence
Zhixin Dai
School of Finance, Renmin University of China
Date Posted: June 24, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
50 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Distributional Implications of Joint Tax Evasion
CESifo Working Paper Series No. 5915
Odd E. Nygard, Joel B. Slemrod and Thor O. Thoresen
Statistics Norway, University of Michigan, Stephen M. Ross School of Business and Statistics Norway - Research Department
Date Posted: June 22, 2016
Working Paper Series
14 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 2016
Accepted Paper Series

Incl. Electronic Paper Banks as Tax Planning Intermediaries
John Gallemore, Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Last Revised: July 29, 2016
Working Paper Series
104 downloads

Incl. Electronic Paper Defining and Estimating Underground and Informal Economies: The New Institional Economics Approach
World Development, Vol 18, No 7, 1990
Edgar L. Feige
University of Wisconsin - Madison - Department of Economics
Date Posted: June 14, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?
Journal of Comparative Economics, Forthcoming
Edgar L. Feige and Ivica Urban
University of Wisconsin - Madison - Department of Economics and Institute of Public Finance
Date Posted: June 13, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Professor Schneider's Shadow Economy: What Do We Really Know? A Rejoinder
Forthcoming in the Journal of Tax Administration, (2016 Vol. 2 No.2).
Edgar L. Feige
University of Wisconsin - Madison - Department of Economics
Date Posted: June 13, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper Regional Crime Rates and Reporting Quality: Evidence from Private Firms in London
Hyungjin Cho, Sera Choi, Woo-Jong Lee and Seunghee Yang
Universidad Carlos III de Madrid, Seoul National University - College of Business Administration, Seoul National University and Seoul National University
Date Posted: June 13, 2016
Working Paper Series
25 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

The Shadow Economy and Corruption in Greece
South-Eastern Europe Journal of Economics 1 (2006) 61-80
Stavros Katsios
Ionian University
Date Posted: June 09, 2016
Accepted Paper Series


 

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