Search Results
JEL Code: H25

817,808 Total downloads

Viewing: 1 - 50 of 3,353 papers

1.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads 9,837
2.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 7,675
3.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 6,431
4.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads 5,979
5.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 5,112
6.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads 4,967
7.

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009
Working Paper Series
University of Chicago Law School and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 4,887
8.

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 4,395
9.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 3 versions of this paper

Downloads 3,934
10.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 3,878
11.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,670
12.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,607
13.

Taxes and Corporate Finance: A Review

Review of Financial Studies, Forthcoming
Number of pages: 72 Posted: 03 Mar 2003
Accepted Paper Series
Duke University
Downloads 3,452
14.

The Incentives for Tax Planning

Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032,
Number of pages: 53 Posted: 10 Jun 2009 Last Revised: 06 Nov 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,321
15.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012
Working Paper Series
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,299
16.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136,
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,187
17.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,174
18.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,115
19.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and Reed College - Department of Economics
Downloads 3,104
20.

Optimal Capital Structure Under Corporate and Personal Taxation

Journal of Financial Economics, Vol. 8, No. 1, pp. 3-27, 1980
Number of pages: 27 Posted: 04 Oct 2009 Last Revised: 12 Oct 2009
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales - Australian School of Business
Downloads 2,800
21.

Financial Accounting and Corporate Behavior

Boston Univ. School of Law Working Paper No. 06-05
Number of pages: 60 Posted: 29 Mar 2006
Working Paper Series
Boston University School of Law
Downloads 2,787
22.

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,659
23.

Integrating Managerial and Tax Objectives in Transfer Pricing

Number of pages: 39 Posted: 16 Jul 2003
Working Paper Series
Columbia Buiness School, Columbia Business School - Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads 2,626
24.

The Value of Offshore Secrets – Evidence from the Panama Papers

Review of Financial Studies, forthcoming
Number of pages: 58 Posted: 28 Apr 2016 Last Revised: 22 Mar 2019
Accepted Paper Series
INSEAD, Bocconi University - Department of Finance and University of Michigan, Stephen M. Ross School of Business
Downloads 2,607
25.

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 2,596
26.

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment

HBS Finance Working Paper No. 884812
Number of pages: 24 Posted: 28 Feb 2006 Last Revised: 21 Jan 2009
Working Paper Series
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 2,583
27.

Capital Structure Dynamics and Transitory Debt

Number of pages: 61 Posted: 04 Sep 2008 Last Revised: 08 Sep 2010
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Michigan, Stephen M. Ross School of Business
Downloads 2,542
28.

Payout Policy Irrelevance and the Dividend Puzzle

Number of pages: 25 Posted: 09 Apr 2004
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads 2,508
29.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 2,482
30.

Does the Use of Financial Derivatives Affect Earnings Management Decisions?

Number of pages: 45 Posted: 15 Feb 2000
Working Paper Series
Emory University

Multiple version iconThere are 2 versions of this paper

Downloads 2,317
31.

The Effects of Executives on Corporate Tax Avoidance

Number of pages: 50 Posted: 11 Jul 2008 Last Revised: 19 Sep 2012
Working Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,301
32.

Taxation and Corporate Governance: An Economic Approach

Number of pages: 24 Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 2,286
33.

Debt-Equity Hybrid Securities

Number of pages: 28 Posted: 13 Sep 1999
Working Paper Series
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 2,208
34.

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 2,113
35.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,096
36.

Dividend Policy Inside the Multinational Firm

EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32 Posted: 24 Jun 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard Business School and University of Michigan
Downloads 2,093
37.

Corporate Social Responsibility and Strategic Tax Behavior

U of Michigan Law & Economics, Olin Working Paper No. 06-008, U of Michigan Public Law Working Paper No. 69
Number of pages: 30 Posted: 14 Nov 2006
Working Paper Series
University of Michigan Law School
Downloads 2,088
38.

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 2,088
39.

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Number of pages: 40 Posted: 07 Nov 2015 Last Revised: 19 Jun 2016
Working Paper Series
Reed College - Department of Economics
Downloads 2,015
40.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,007
41.

The Relation between Financial and Tax Reporting Measures of Income

MIT Sloan Working Paper No. 4332-01
Number of pages: 52 Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,998
42.

The Modigliani/Miller Propositions and Dividend Policy

LMU Working Paper No. 2006-22
Number of pages: 39 Posted: 24 Jan 2007
Working Paper Series
Ludwig Maximilian University of Munich
Downloads 1,969
43.

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 1,901
44.

A Multinational Perspective on Capital Structure Choice and Internal Capital Markets

Harvard NOM Working Paper No. 03-27
Number of pages: 44 Posted: 09 May 2003
Working Paper Series
Harvard Business School - Finance Unit, Harvard Business School and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 1,874
45.

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 1,812
46.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41 Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads 1,807
47.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

Multiple version iconThere are 2 versions of this paper

Downloads 1,771
48.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Working Paper Series
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 1,767
49.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 1,754
50.

Option Backdating and Board Interlocks

Review of Financial Studies, 2009, 22, 4821-4847
Number of pages: 42 Posted: 24 Nov 2006 Last Revised: 01 Feb 2016
Accepted Paper Series
Texas Christian University, University of Utah - Department of Finance and Utah State University - Huntsman School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,754