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JEL Code: H20

686,620 Total downloads

Viewing: 1 - 50 of 3,248 papers

1.

An Aid-Institutions Paradox? A Review Essay on Aid Dependency and State Building in Sub-Saharan Africa

Center for Global Development Working Paper No. 74, Mario Einaudi Center for International Studies Working Paper No. 11-05
Number of pages: 28 Posted: 03 Dec 2005
Working Paper Series
Center for Global Development, Birk Consulting and Cornell University
Downloads 8,145
2.

Death and Taxes and Zombies

98 Iowa Law Review 1207 (2013)
Number of pages: 25 Posted: 24 Apr 2012 Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 7,488
3.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads 7,385
4.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads 7,381
5.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Accepted Paper Series
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 5,176
6.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 4,419
7.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 4,395
8.

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Accounting Review, Forthcoming
Number of pages: 52 Posted: 17 Jun 2013 Last Revised: 27 Aug 2015
Accepted Paper Series
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,863
9.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads 3,583
10.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads 3,082
11.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Working Paper Series
ISM International School of Management
Downloads 3,024
13.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 2,965
14.

Conceptualizing the 'Fat Tax': The Role of Food Taxes in Developed Economies

Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,852
15.

Understanding the Tax Cuts and Jobs Act

Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54 Posted: 08 Jan 2018 Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads 2,841
16.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 2,791
17.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads 2,625
18.

Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

Number of pages: 27 Posted: 18 Feb 2003
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,597
19.

Tax Challenges Facing Developing Countries

Institute for International Business Working Paper No. 9
Number of pages: 33 Posted: 31 Mar 2008
Working Paper Series
affiliation not provided to SSRN
Downloads 2,509
20.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Working Paper Series
University of Michigan Law School
Downloads 2,431
21.

Law and Finance: The Case of Constructive Sales

Annual Review of Financial Economics, Forthcoming
Number of pages: 29 Posted: 31 Aug 2013 Last Revised: 18 Oct 2013
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,404
22.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 2,365
23.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads 2,342
24.

The 2008 Financial Crisis and Taxation Policy

CESifo Working Paper Series No. 2932
Number of pages: 46 Posted: 08 Feb 2010
Working Paper Series
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,301
25.

Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime

Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
Number of pages: 50 Posted: 17 Aug 2001 Last Revised: 18 Aug 2009
Working Paper Series
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Downloads 2,218
26.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 2,184
27.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 2,090
28.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Loyola-LA Legal Studies Paper No. 2007-37
Number of pages: 64 Posted: 03 Oct 2007 Last Revised: 27 Jul 2014
Working Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 2,076
29.

The Law is a Fractal: The Attempt to Anticipate Everything

44 Loyola University Chicago L.J. 649 (2013), U of Michigan Public Law Research Paper, No. 292
Number of pages: 33 Posted: 06 Oct 2012 Last Revised: 02 Jan 2014
Accepted Paper Series
University of Michigan Law School
Downloads 2,007
30.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,978
31.

Taxation, Political Accountability, and Foreign Aid: Lessons from Somaliland

Journal of Development Studies, Forthcoming
Number of pages: 34 Posted: 08 Jun 2010 Last Revised: 31 Mar 2011
Accepted Paper Series
Vanderbilt Center for Study of Democratic Institutions
Downloads 1,956
32.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Working Paper Series
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 1,950
33.

Globalization, Tax Competition and the Future of Tax Systems

IMF Working Paper No. 96/141
Number of pages: 21 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,930
34.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,922
35.

Globalization and Income Inequality Revisited

CESifo Working Paper Series No. 6859
Number of pages: 48 Posted: 20 Mar 2018
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,907
36.

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
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,904
37.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Working Paper Series
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,854
38.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
Working Paper Series
University of Chicago - Law School
Downloads 1,760
39.

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

IMF Working Paper No. 07/31
Number of pages: 35 Posted: 21 Feb 2007
Working Paper Series
University College London - Department of Economics and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1,760
40.

Government Size and Growth: A Survey and Interpretation of the Evidence

IFN Working Paper No. 858
Number of pages: 25 Posted: 23 Jan 2011 Last Revised: 13 Apr 2019
Accepted Paper Series
Research Institute of Industrial Economics (IFN)Lund University - Department of Economics and Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 1,754
41.

The Brain Drain: A Survey of the Literature

Università degli Studi di Milano-Bicocca, Department of Statistics, Working Paper No. 2006-03-02
Number of pages: 29 Posted: 08 Apr 2009
Working Paper Series
University of Bologna
Downloads 1,724
42.

Causality between Tax Revenue and Government Spending in Malaysia

The International Journal of Business and Finance Research, Vol. 2, No. 2, pp. 63-73, 2008
Number of pages: 11 Posted: 17 Feb 2010
Accepted Paper Series
Monash University-Gippsland Campus and University Sultan Zainal Abidin
Downloads 1,703
43.

Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth & Employment

Number of pages: 40 Posted: 19 Jul 2012 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business
Downloads 1,692
44.

A Conceptual Framework for the Regulation of Cryptocurrencies

82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16 Posted: 15 Oct 2014 Last Revised: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,686
45.

Bankruptcy and Bad Behavior - The Real Moral Hazard: Law Schools Exploiting Market Dysfunction

American Bankruptcy Institute Law Review , Vol. 23, No. 1, Winter 2015
Number of pages: 19 Posted: 29 Apr 2015 Last Revised: 30 Aug 2015
Accepted Paper Series
Northwestern University/Northwestern School of Law
Downloads 1,681
46.

Have the Tax Benefits of Debt Been Overestimated?

Number of pages: 56 Posted: 05 Apr 2008 Last Revised: 15 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Downloads 1,669
47.

Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena

Number of pages: 76 Posted: 24 Apr 2009
Working Paper Series
affiliation not provided to SSRN
Downloads 1,656
48.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Working Paper Series
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,655
49.

The Economics of Tax Law

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming, NYU School of Law, Public Law Research Paper No. 14-04, NYU Law and Economics Research Paper No. 14-06
Number of pages: 32 Posted: 19 Jan 2014 Last Revised: 14 Feb 2014
Accepted Paper Series
New York University School of Law
Downloads 1,633
50.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,584