Search Results
JEL Code: H20

489,761 Total downloads

Viewing: 1 - 50 of 2,573 papers

1.

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 7,026
2.

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 6,832
3.

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 6,731
4.

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
Washington and Lee University, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 4,449
5.

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 4,233
6.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,443
7.

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 - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,112
8.

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

Stanford Law and Economics Olin Working Paper No. 286
Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,748
9.

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 2,626
10.

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 2,577
11.

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 2,340
12.

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 2,270
13.

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 2,126
14.

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 2,096
15.

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 1,996
16.

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 1,906
17.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,869
18.

Tax Challenges Facing Developing Countries

Institute for International Business Working Paper No. 9
Number of pages: 33 Posted: 31 Mar 2008
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management
Downloads 1,852
19.

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 1,851
20.

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 1,836
21.

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 1,817
22.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Working Paper Series
University of Michigan Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,785
23.

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) and Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 1,680
24.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,636
25.

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 1,635
26.

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 1,629
27.

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 1,627
28.

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 1,618
29.

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 1,617
30.

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 1,570
31.

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 1,541
32.

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 1,529
33.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

47 Idaho Law Review 385 (2011)
Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 24 Jul 2012
Accepted Paper Series
University of Idaho College of Law and University of Maine School of Law
Downloads 1,524
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 1,490
35.

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 1,485
36.

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 1,464
37.

Equity and Efficiency in Tax Reform in Developing Countries

Number of pages: 42 Posted: 21 Jul 2007
Working Paper Series
Columbia Business School - Finance and Economics and George Washington University - Department of Economics
Downloads 1,433
38.

The 1981 Tax Cut After 30 Years: What Happened to Revenues?

Tax Notes, Vol. 132, No. 6, 2011
Number of pages: 3 Posted: 08 Aug 2011
Accepted Paper Series
Independent
Downloads 1,362
39.

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

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 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 1,332
40.

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 1,312
41.

Evaluating the New US Pass-Through Rules

British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21 Posted: 22 Mar 2018 Last Revised: 28 Apr 2018
Accepted Paper Series
New York University School of Law
Downloads 1,309
42.

Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear

Emory Public Law Research Paper No. 9-58
Number of pages: 16 Posted: 07 Apr 2009
Working Paper Series
Harvard Law School
Downloads 1,302
43.

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 1,300
44.

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 1,285
45.

International Tax Relations: Theory and Implications

Tax Law Review, Vol. 60, p. 83, 2007, Boston College Law School Research Paper No. 97
Number of pages: 72 Posted: 10 May 2006 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College - Law School
Downloads 1,274
46.

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 1,270
47.

Value Added Tax Evasion, Auditing and Transactions Matching

Rutgers University WP 96-07
Number of pages: 38 Posted: 12 Nov 1996
Working Paper Series
Rutgers University - Economics Department and Goa Institute of Management
Downloads 1,251
48.

Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis - 1985/95

IPEA Working Paper No. 818
Number of pages: 23 Posted: 23 Sep 2001
Working Paper Series
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 1,246
49.

What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Journal of Corporation Law, Vol. 32, No. 1, 2006, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper Series No. 2009-011
Number of pages: 45 Posted: 10 Aug 2006
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 1,246
50.

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 1,240