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JEL Code: H32

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Viewing: 1 - 50 of 658 papers

1.

Political Competition, Ideology and Corruption

Number of pages: 43 Posted: 30 Jan 2008
Working Paper Series
University of Leicester and University of Warwick - Finance Group
Downloads 17,107
2.

Frictions to Political Competition and Financial Openness

Number of pages: 39 Posted: 11 Aug 2008
Working Paper Series
University of Warwick - Finance Group and University of Leicester
Downloads 11,647
3.

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
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 6,082
4.

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 1,704
5.

Ethics and Entrepreneurship

Journal of Business Venturing, Vol. 24, No. 5, pp. 407-418, Darden Business School Working Paper No. 1421290
Number of pages: 41 Posted: 14 Jul 2009 Last Revised: 29 Jan 2010
Accepted Paper Series
University of Virginia - Darden School of Business, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,479
6.

Money at the Docks of Tax Havens: A Guide

CESifo Working Paper Series No. 3587
Number of pages: 27 Posted: 28 Sep 2011
Working Paper Series
International Monetary Fund
Downloads 1,424
7.

Kauffman Index of Entrepreneurial Activity, 1996-2006

Number of pages: 24 Posted: 23 May 2007
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads 1,393
8.

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Chicago Booth Research Paper No. 13-75
Number of pages: 75 Posted: 19 Sep 2013 Last Revised: 02 Jun 2016
Working Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,222
9.

Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries

Virginia Tax Review, Vol. 23, Forthcoming
Number of pages: 44 Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads 1,198
10.

Book-Tax Differences and Future Earnings Changes

Journal of American Taxation Association, Vol. 37, No. 2, 2015
Number of pages: 42 Posted: 28 May 2009 Last Revised: 10 Mar 2017
Accepted Paper Series
University of Nevada, Reno - Department of Accounting and Information Systems
Downloads 1,166
11.

The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value Standard

Number of pages: 10 Posted: 22 Jul 2008
Working Paper Series
affiliation not provided to SSRN
Downloads 1,116
12.

Interrelations Between Components of Executives' Compensation and Market and Accounting based Performance Measures

Working Paper AIM-98-2
Number of pages: 42 Posted: 13 Feb 1999
Working Paper Series
University of Calgary - Haskayne School of Business, Temple University - Department of Accounting and Arizona State University (ASU) - Department of Information Systems
Downloads 1,107
13.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-Irvine
Downloads 1,059
14.

No Income Splitting for Domestic Partners: How the IRS Erred

Tax Notes, pp. 1221-25, March 13, 2006, UCLA School of Law, Law-Econ Research Paper No. 06-13
Number of pages: 5 Posted: 24 Mar 2006
Accepted Paper Series
University of California, Davis - School of Law
Downloads 1,057
15.

Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes

Number of pages: 85 Posted: 02 Feb 2014 Last Revised: 28 Aug 2016
Working Paper Series
University of California, Berkeley, College of Letters & Science, Department of Economics
Downloads 1,034
16.

Taxation and Corporate Governance

Number of pages: 99 Posted: 26 Jan 2006
Working Paper Series
Max Planck Institute for Intellectual Property, Competition and Tax Law, Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Downloads 938
17.

Managerial Overconfidence and Dividend Policy

Number of pages: 36 Posted: 17 Feb 2009
Working Paper Series
London Business School
Downloads 919
18.

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 30 Jun 2014 Last Revised: 05 Jan 2016
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 864
19.

Transfer Pricing by U.S.-Based Multinational Firms

Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37 Posted: 17 Aug 2006
Working Paper Series
Tuck School of Business at Dartmouth, Georgetown University - Department of Strategy/Economics/Ethics/Public Policy and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 823
20.

Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002

EBRD Working Paper No. 85
Number of pages: 41 Posted: 20 Jan 2004
Working Paper Series
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Downloads 813
21.

Financial Transaction Taxes, Market Composition, and Liquidity

Journal of Finance, Forthcoming
Number of pages: 94 Posted: 12 Feb 2013 Last Revised: 01 Nov 2016
Accepted Paper Series
HEC Paris - Finance Department and European Central Bank (ECB) - Directorate General Research

Multiple version iconThere are 2 versions of this paper

Downloads 806
22.

Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance based on a Survey of Public Officials

June 2002
Number of pages: 45 Posted: 20 Jul 2002
Working Paper Series
Natural Resource Governance Institute (NRGI), International Monetary Fund (IMF) and Central Bank of the Republic of Turkey
Downloads 743
23.

The Myth of the Rational Borrower: Rationality, Behaviorism, and the Misguided 'Reform' of Bankruptcy Law

Texas Law Review, Vol. 84, pp. 1481-1565, 2006, Brooklyn Law School, Legal Studies Paper No. 37, Fordham Law Legal Studies Research Paper No. 96
Number of pages: 85 Posted: 24 Aug 2005
Accepted Paper Series
Fordham University School of Law and Brooklyn Law School
Downloads 713
24.

Is the Effective Tax Rate an Effective Performance Measure?

Number of pages: 20 Posted: 29 Jul 2005
Working Paper Series
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads 711
25.

Six Good Reasons to Include Competitors as Stakeholders

Number of pages: 9 Posted: 22 Jul 2009
Working Paper Series
Royal Roads University
Downloads 709
26.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Accepted Paper Series
New York University (NYU) - Department of Finance, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 4 versions of this paper

Downloads 680
27.

Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications

FIAS, The World Bank Group, 2009
Number of pages: 50 Posted: 21 Jan 2010 Last Revised: 24 Mar 2010
Accepted Paper Series
World Bank Group
Downloads 678
28.

Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37 Posted: 31 Jul 2013
Working Paper Series
Centre for European Economic Research (ZEW) and Universität zu Köln
Downloads 671
29.

The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform

Number of pages: 44 Posted: 29 Aug 2011 Last Revised: 11 Aug 2015
Working Paper Series
Peking University - Guanghua School of Management, Peking University, Guanghua School of Management and Antai College of Economics and Management, Shanghai Jiao Tong University
Downloads 668
30.

Underestimated Strategies Beneath Candidate Donald Trump’s Presidential Campaign

Number of pages: 11 Posted: 24 Oct 2015 Last Revised: 19 Mar 2016
Working Paper Series
Schar School of Policy and Government, George Mason University
Downloads 657
31.

Agendas for Reforming Corporate Governance, Capitalism and Democracy

Number of pages: 15 Posted: 18 May 2004
Working Paper Series
International Institute for Self-Governance
Downloads 653
32.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 638
33.

Differential Taxation and Tax Evasion by Small Business

National Tax Journal, Vol. 51, No. 4, pp. 676-87, December 1998
Number of pages: 26 Posted: 17 Jun 2006
Accepted Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Georgia State University - Department of Economics
Downloads 636
34.

Corporate Capital Structure in the United Kingdom: Determinants and Adjustment

Bank of England Working Paper No. 226
Number of pages: 43 Posted: 04 Jan 2005
Working Paper Series
Bank of England and Bank of England
Downloads 615
35.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
Accepted Paper Series
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 610
36.

The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan

Number of pages: 21 Posted: 14 Sep 2014
Working Paper Series
Isra University, Mehran University Institute of Science, Technology and Development and Isra University
Downloads 603
37.

Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29 Posted: 10 Jan 2007 Last Revised: 26 Dec 2012
Working Paper Series
Universität zu Köln
Downloads 596
38.

An Empirical Evaluation of the Effects of R&D Subsidies

University of California, Berkeley, Burch Center Working Paper No. B99/05
Number of pages: 38 Posted: 05 Sep 1999
Working Paper Series
Universitat Autonoma de Barcelona

Multiple version iconThere are 2 versions of this paper

Downloads 583
39.

Fiscal Policy and the Firm: Do Low Corporate Tax Rates Attract Multinational Corporations?

Number of pages: 36 Posted: 10 Jan 2007 Last Revised: 23 Dec 2011
Working Paper Series
Washington University in St. Louis - Department of Political Science
Downloads 583
40.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 19 Aug 2015
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Saskatchewan
Downloads 577
41.

Less Successful Tax Avoiders

Number of pages: 64 Posted: 25 Sep 2013 Last Revised: 20 Jan 2017
Working Paper Series
UCLA Anderson School of Management
Downloads 570
42.

Do Strong Boards and Trading in Their Own Firm's Stock Help CEOs Make Better Decisions? Evidence from Corporate Acquisitions by Overconfident CEOs.

Journal of Financial and Quantitative Analysis 48 (August 2013), 1173- 1206.
Number of pages: 61 Posted: 20 Mar 2010 Last Revised: 02 Aug 2017
Accepted Paper Series
Texas A&M University - Department of Finance and School of Business
Downloads 565
43.

Failure Is an Option: Institutional Change, Entrepreneurial Risk and New Firm Growth

Organization Science, 2016, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 111
Number of pages: 39 Posted: 10 Jan 2012 Last Revised: 05 Dec 2016
Accepted Paper Series
Santa Clara University - Department of Management, Stanford University - Management Science & Engineering and Stanford University - Management Science & Engineering
Downloads 555
44.

Intellectual Property and the Firm

Minnesota Legal Studies Research Paper No. 05-13
Number of pages: 18 Posted: 20 Apr 2005 Last Revised: 06 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 548
45.

Accountable Accountants

Number of pages: 26 Posted: 31 Oct 2002
Working Paper Series
Suffolk University - Department of Accounting
Downloads 547
46.

Optimal Public Policy for Venture Capital Backed Innovation

University of St. Gallen Department of Economics Discussion Paper No. 2003-09
Number of pages: 62 Posted: 30 May 2003
Working Paper Series
University of St. Gallen - Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 543
47.

Went for Cost, Priced at Cost? An Economic Approach to the Transfer Pricing of Offshored Business Services

Transnational Corporations, Forthcoming
Number of pages: 52 Posted: 02 Jun 2005
Accepted Paper Series
Texas A&M University - Department of Management
Downloads 537
48.

The Effects of Perceived Fairness on Opportunistic Behavior

Contemporary Accounting Research, 2007
Number of pages: 28 Posted: 08 Aug 2006 Last Revised: 02 Sep 2010
Working Paper Series
Boston College - Department of Accounting, Western New England University - Department of Accounting and Finance, University of Western Ontario - Managerial Accounting and Control Area Group and Suffolk University
Downloads 534
49.

Home-Country Effects of Corporate Inversions

90 Washington Law Review 1 (2015)
Number of pages: 73 Posted: 28 Aug 2014 Last Revised: 20 Jan 2016
Accepted Paper Series
University of California, Irvine School of Law
Downloads 521
50.

The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development

Journal of World Business, 51(1), pp. 23-34, 2016
Number of pages: 38 Posted: 02 Aug 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
University of Amsterdam Business School
Downloads 519