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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
Papers Received in
  Last 12 months:
68,955

Paper Downloads:
To date: 65,930,607
Last 12 months: 11,186,469
Last 30 days: 1,057,644

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238,981
Total References: 8,480,523
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Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H25
384,116 Total downloads
Showing Papers 901 - 950 of 1,886
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Incl. Fee Electronic Paper Taxes and Capital Structure: A Study of European Companies
Manchester School, Vol. 76, No. S1, pp. 85-115, September 2008
Yue Cheng and Christopher J. Green
affiliation not provided to SSRN and Loughborough University - Department of Economics
Date Posted: August 18, 2008
Accepted Paper Series
2 downloads

Incl. Electronic Paper The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective
U of Michigan Law & Economics, Olin Working Paper No. 08-013, U of Michigan Public Law Working Paper No. 115
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: August 04, 2008
Last Revised: August 15, 2008
Working Paper Series
924 downloads

Incl. Electronic Paper Achieving a Territorial Result Without Switching to a Territorial System
Tax Notes International, Vol. 43, No. 1, 2006
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
50 downloads

Incl. Electronic Paper On the Possibility and Desirability of Taxing E-Commerce
Univ. of Aarhus Economics Working Paper No. 2004-08
Bo Sandemann Rasmussen
University of Aarhus - Department of Economics
Date Posted: July 31, 2008
Working Paper Series
38 downloads

The Rise and Impact of Hybrid Securities in Australian Listed Corporations
MGSM Working Paper No. 2005-22
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: July 31, 2008
Working Paper Series

Incl. Electronic Paper Back to the Future? The Potential Revival of Territoriality
U of Michigan Law & Economics, Olin Working Paper No. 08-012, U of Michigan Public Law Working Paper No. 114
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: July 30, 2008
Last Revised: August 14, 2008
Working Paper Series
331 downloads

Incl. Electronic Paper The Application of the Attorney-Client Privilege to Tax Accrual Workpapers: The Real Legacy of United States v. Textron
Houston Business and Tax Law Journal, Vol. 8, p. 337, 2008
Claudine V. Pease-Wingenter
Phoenix School of Law
Date Posted: July 30, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Is the Corporate Tax System 'Broken'?
San Diego Legal Studies Paper No. 08-052
Karen C. Burke
University of San Diego School of Law
Date Posted: July 28, 2008
Last Revised: March 25, 2009
Working Paper Series
255 downloads

Incl. Electronic Paper Foreign Tax Credit for VATs: Another Arrow in the ETI/E-VAT Quiver
Tax Notes International, May 2003
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: July 24, 2008
Accepted Paper Series
58 downloads

Incl. Electronic Paper Australia: Harmonisation of the Anti-Deferral Regimes
Asia-Pacific Tax Bulletin, Vol. 13, No. 4, pp. 269-288, 2007, Sydney Law School Research Paper No. 08/65
Lee Burns
University of Sydney - Faculty of Law
Date Posted: July 23, 2008
Accepted Paper Series
143 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
421 downloads

Incl. Electronic Paper Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies
National Tax Journal, Vol. 62, No. 2, 2009
Sanjay Gupta , Jared A. Moore , Jeffrey D. Gramlich and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business , Oregon State University - College of Business , University of Southern Maine - School of Business and Appalachian State University
Date Posted: July 23, 2008
Last Revised: September 22, 2010
Working Paper Series
191 downloads

Incl. Electronic Paper Consider the Research Tax Credit in M&A Deals
Kreig D. Mitchell
affiliation not provided to SSRN
Date Posted: July 18, 2008
Working Paper Series
123 downloads

Incl. Electronic Paper Mergers, Taxes, and Historical Materialism
Indiana Law Journal, Vol. 83, p. 881, 2008
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: July 18, 2008
Accepted Paper Series
173 downloads

Incl. Electronic Paper Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital
Dan S. Dhaliwal , Robert E. Huber , Hye Seung "Grace" Lee and Morton Pincus
University of Arizona - Department of Accounting , University of Arizona - Department of Accounting , University of Arizona - Department of Accounting and University of California, Irvine
Date Posted: July 16, 2008
Last Revised: December 15, 2008
Working Paper Series
607 downloads

Income Trusts Governance and Performance: Time for a Post-Mortem
M. Martin Boyer , Claude Francoeur , Réal Labelle and Stephane Rousseau
HEC Montreal - Department of Finance , HEC Montréal - CGA Professorship in Strategic Financial Information , HEC Montréal - Chair in Governance and Forensic Accounting and Université de Montréal - Faculty of Law
Date Posted: July 14, 2008
Last Revised: May 10, 2009
Working Paper Series

Incl. Electronic Paper The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal
CESifo Working Paper Series No. 2352
Francesco Menoncin and Paolo M. Panteghini
University of Brescia - Department of Economics and University of Brescia
Date Posted: July 14, 2008
Working Paper Series
55 downloads

Tax Policy for Small and Medium Enterprises
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: July 12, 2008
Working Paper Series

Incl. Electronic Paper The Long and Short of the Canada-U.S. Free Trade Agreement
LSE STICERD Research Paper No. EI41
Daniel Trefler
University of Toronto - Rotman School of Management
Date Posted: July 11, 2008
Working Paper Series
21 downloads

Incl. Electronic Paper Fraudulent Financial Reporting and Companies' Characteristics: Evidence from Tax Audit
Norsiah Ahmad , Juahir Mohd-Nor and Norman Mohd-Saleh
National University of Malaysia - School of Accounting , affiliation not provided to SSRN and Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 11, 2008
Last Revised: September 04, 2008
Working Paper Series
582 downloads

Incl. Electronic Paper Optimal Corporation Tax: An I.O. Approach
LSE STICERD Research Paper No. EI42
Luca Colombo , Paola Labrecciosa and Patrick Paul Walsh
University of Dublin - Institute for International Integration Studies (IIIS) , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: July 11, 2008
Working Paper Series
21 downloads

Incl. Electronic Paper The Effects of Executives on Corporate Tax Avoidance
Scott Dyreng , Michelle Hanlon and Edward L. Maydew
Duke University , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: July 11, 2008
Last Revised: September 19, 2012
Working Paper Series
1306 downloads

Incl. Electronic Paper The Paradox of Corporate Giving: Tax Expenditures, the Nature of the Corporation, and the Social Construction of Charity
DePaul Law Review, Vol. 44, p. 1, 1994
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 04, 2008
Last Revised: July 25, 2010
Accepted Paper Series
217 downloads

Ace Versus CBIT: Which is Better for Investment and Welfare?
CESifo Economic Studies, Vol. 53, Issue 2, pp. 294-328, 2007
Doina Maria Radulescu and Michael Stimmelmayr
affiliation not provided to SSRN and University of Munich
Date Posted: July 02, 2008
Accepted Paper Series

Allowances for Corporate Equity in Practice
CESifo Economic Studies, Vol. 53, Issue 2, pp. 229-262, 2007
Alexander Klemm
International Monetary Fund (IMF)
Date Posted: July 02, 2008
Accepted Paper Series

Incl. Electronic Paper Book/Tax Conformity and Equity Compensation
Boston Univ. School of Law Working Paper No. 08-23
David I. Walker and Victor Fleischer
Boston University School of Law and University of Colorado Law School
Date Posted: July 02, 2008
Working Paper Series
320 downloads

Incl. Electronic Paper The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits
Wayne State University Law School Research Paper No. 08-21
Michael J. McIntyre
Wayne State University Law School
Date Posted: July 02, 2008
Last Revised: July 29, 2008
Working Paper Series
73 downloads

The Dilemmas of Tax Coordination in the Enlarged European Union
CESifo Economic Studies, Vol. 53, Issue 4, pp. 561-595, 2007
Jens Brøchner , Patrik Svensson and Peter Birch Sørensen
affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: July 02, 2008
Accepted Paper Series

Towards an Exemption Regime for the Taxation of Outbound Direct Investment
CLEA 2008 Meetings Paper
David G. Duff
UBC Faculty of Law
Date Posted: July 01, 2008
Last Revised: September 26, 2008
Working Paper Series

Incl. Electronic Paper The Non-Option: Understanding the Dearth of Discounted Employee Stock Options
CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Boston University School of Law
Date Posted: June 28, 2008
Last Revised: June 29, 2009
Working Paper Series
175 downloads

Incl. Electronic Paper 'The Unequal Taxation of Equals' in a Consumption Tax World?
DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series, 1st ed., Chapter 7, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 08-030
Lester B. Snyder
University of San Diego School of Law
Date Posted: June 26, 2008
Accepted Paper Series
76 downloads

Incl. Electronic Paper The Effect of Investment Tax Credit: Evidence from an Atypical Programme in Italy
Bank of Italy Temi di Discussione (Working Paper) No. 661
Guido de Blasio , Guido Pellegrini , Alessandro Scognamiglio and Raffaello Bronzini
Bank of Italy , University of Bologna , Bank of Italy and Bank of Italy
Date Posted: June 26, 2008
Working Paper Series
40 downloads

Incl. Electronic Paper Like-Kind Exchanges of Personal-Use Residences
Tax Notes, Vol. 119, No. 12, 2008
Bradley T. Borden and Alex Hamrick
Brooklyn Law School and Wachovia Bank
Date Posted: June 22, 2008
Last Revised: June 25, 2008
Accepted Paper Series
178 downloads

Incl. Electronic Paper Capital Subsidies and the Underground Economy
Aarhus University Economics Paper No. 2005-10
Francesco Busato , Bruno Chiarini , Pasquale De Angelis and Elisabetta Marzano
University of Aarhus - School of Economics and Management , University of Naples, Parthenope , University of Naples Federico II and Parthenope University - Department of Economic Studies (DES)
Date Posted: June 18, 2008
Working Paper Series
34 downloads

Incl. Fee Electronic Paper Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
Journal of Business Finance & Accounting, Vol. 35, No. 5-6, pp. 601-625, June/July 2008
Theodore E. Christensen , Gyung H. Paik and Earl K. Stice
Brigham Young University - Marriott School of Management , Brigham Young University - School of Accountancy and Hong Kong University of Science and Technology
Date Posted: June 18, 2008
Accepted Paper Series
4 downloads

Incl. Electronic Paper Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Market and Trade Costs
Univ. of Aarhus Working Paper No. 2004-09
Bo Sandemann Rasmussen
University of Aarhus - Department of Economics
Date Posted: June 18, 2008
Working Paper Series
57 downloads

Incl. Electronic Paper Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy
Environmental and Planning Law Journal, Vol. 25, No. 3, pp. 182-195, 2008, Sydney Law School Research Paper No. 08/60
Celeste Black
University of Sydney - Faculty of Law
Date Posted: June 17, 2008
Accepted Paper Series
138 downloads

Incl. Electronic Paper Will Changes to the Passive Income Rules Renew Interest in Real Estate?
Journal of Property Management, Vol. 61, No. 78, May 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 16, 2008
Accepted Paper Series
68 downloads

Incl. Electronic Paper Samuel Zell, the Chicago Tribune, and the Emergence of the S ESOP: Understanding the Tax Advantages and Disadvantages of S ESOPs
Ohio State Law Journal, Vol. 70, pp. 519, 2009, U of Penn, Inst for Law & Econ Research Paper No. 08-14
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: June 12, 2008
Last Revised: June 30, 2009
Working Paper Series
555 downloads

Incl. Electronic Paper Limited Liability Companies as Exempt Organizations
Estates, Gifts and Trusts Journal, Vol. 33, p. 150, May 8, 2008
Bradley T. Borden
Brooklyn Law School
Date Posted: June 11, 2008
Accepted Paper Series
508 downloads

Incl. Electronic Paper Unbundling on Insurance Contracts for Accounting and Tax Purposes - One Common Solution for Two Problems
Otto A. Altenburger , Max Goettsche and Magdalena Kuntner
University of Vienna - Institute of Business Administration , University of Regensburg, Faculty of Economics and University of Vienna - Institute of Business Administration
Date Posted: June 11, 2008
Last Revised: July 28, 2008
Working Paper Series
137 downloads

Incl. Electronic Paper Unionisation Triggers Tax Incentives to Attract Foreign Direct Investment
CESifo Working Paper Series No. 2312
Andreas Haufler and Ferdi Mittermaier
University of Munich - Seminar for Economic Policy and affiliation not provided to SSRN
Date Posted: June 02, 2008
Working Paper Series
55 downloads

Incl. Electronic Paper Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate?
Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 02, 2008
Accepted Paper Series
132 downloads

Incl. Electronic Paper Tax Reforms by Timing Effects or Tax Rate Effects? Analyzing the Example of the German Reduced Repatriation Tax for Partnerships
Arqus Quantitative Tax Research Discussion Paper No. 37
Deborah Knirsch Schanz and Sebastian Schanz
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and University of Bielefeld
Date Posted: May 29, 2008
Working Paper Series
35 downloads

Incl. Electronic Paper Measuring the Effectiveness of R&D Tax Credits in the Netherlands
CIRANO - Scientific Publications 2007s-29
Boris Lokshin and Pierre Mohnen
Maastricht University, School of Business and Economics and Maastricht University - UNU-MERIT
Date Posted: May 28, 2008
Working Paper Series
71 downloads

Incl. Electronic Paper Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs
Dhammika Dharmapala , Joel B. Slemrod and John D. Wilson
University of Illinois College of Law , University of Michigan at Ann Arbor - Stephen M. Ross School of Business and Michigan State University - Department of Economics
Date Posted: May 28, 2008
Working Paper Series
187 downloads

Incl. Electronic Paper Windfall Deductions from Changing Depreciation
Journal of Property Management, Vol. 61, No. 74, September 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 28, 2008
Accepted Paper Series
68 downloads

Incl. Electronic Paper Big Five Audits and Accounting Fraud
Clive S. Lennox and Jeffrey Pittman
Nanyang Technological University and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: May 27, 2008
Working Paper Series
978 downloads

Incl. Electronic Paper Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship
CESifo Working Paper Series No. 2306
Vesa Kanniainen and Paolo M. Panteghini
University of Helsinki - Department of Political and Economic Studies and University of Brescia
Date Posted: May 27, 2008
Working Paper Series
80 downloads

Incl. Electronic Paper The Judiciary Fund: A Modest Proposal that the Bar Give to Judges What Congress Will Not Let Them Earn
Green Bag 2d, Vol. 11, No. 3, pp. 354-383, Spring 2008, George Mason University Law & Economics Research Paper Series, No. 08-38
Ross E. Davies
George Mason University School of Law
Date Posted: May 27, 2008
Last Revised: June 17, 2008
Accepted Paper Series
86 downloads


 

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