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SSRN eLibrary Search Results
JEL Code: H32
127,516 Total downloads
Showing Papers 1 - 50 of 632
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Incl. Electronic Paper Excessive Private Sector Leverage and Its Drivers: Evidence from Advanced Economies
IMF Working Paper No. 17/72
Mariusz Jarmuzek and Rossen Rozenov
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: May 12, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers
VATT Institute for Economic Research Working Papers 85
Wian Boonzaaier, Jarkko Harju, Tuomas Matikka and Jukka Pirttila
Government of the Republic of South Africa - South Africa National Treasury, VATT Institute for Economic Research, VATT Institute for Economic Research and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Date Posted: April 29, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Taxation of Swedish Firm Owners: The Great Reversal from the 1970s to the 2010s
Nordic Tax Journal, Vol. 4, No. 1, 2017 (Forthcoming), IFN Working Paper No. 1164
Magnus Henrekson
Research Institute of Industrial Economics (IFN)
Date Posted: April 11, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper A Macro Function of Investment - Reconciling the 'Unsuccessful' Findings with Economic Rationality
Yuming Sheng
Independent
Date Posted: April 10, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Tax Uncertainty and Dividend Payouts
WU International Taxation Research Paper Series No. 2017-04
Harald Amberger
Vienna University of Economics and Business
Date Posted: April 05, 2017
Working Paper Series
62 downloads

Incl. Electronic Paper Tax Compliance and Information Provision - A Field Experiment with Small Firms
Journal of Behavioral Economics for Policy, Vol. 1, No. 1, 47-54
Philipp Doerrenberg and Jan Schmitz
Centre for European Economic Research (ZEW) and ETH Zurich
Date Posted: April 03, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Economic Distortions of a Border-Adjusted Corporate Cash Flow Tax
M. Kevin McGee
University of Wisconsin - Oshkosh
Date Posted: April 03, 2017
Last Revised: April 07, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Patent Boxes and the Relocation of Intellectual Property
Laurie Ciaramella
École Nationale Supérieure des Mines de Paris - Centre d'Économie Industrielle (CERNA)
Date Posted: March 31, 2017
Working Paper Series
39 downloads

Incl. Electronic Paper Stunted Firms: The Long-Term Impacts of Colonial Taxation
Gabriel Natividad
Universidad de Piura
Date Posted: March 30, 2017
Last Revised: March 31, 2017
Working Paper Series
59 downloads

Incl. Electronic Paper How to Use One Instrument to Identify Two Elasticities
CESifo Working Paper Series No. 6379
Evelina Gavrilova, Floris T. Zoutman and Arnt O. Hopland
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Date Posted: March 27, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Introduction of Corporate Income Tax Deferral As an Essential Factor for Economic Development of Latvia
Anatolijs Prohorovs, Levs Fainglozs and Velta Jonina
Riga International School of Economics and Business Administration (RISEBA), Transport and Telecommunication Institute (TSI) - Department of Economics and Management and BA School of Business and Finance (Banku Augstskola), Students
Date Posted: March 24, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper How to Use One Instrument to Identify Two Elasticities
NHH Dept. of Business and Management Science Discussion Paper No. 2017/2
Evelina Gavrilova, Floris T. Zoutman and Arnt O. Hopland
Norwegian School of Economics (NHH) - Department of Business and Management Science, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Date Posted: March 16, 2017
Working Paper Series
11 downloads

The Tax Responsiveness of Investment under Increasing Opportunities for Income Shifting. An Analysis of the European Context
Mário Marques and Carlos Pinho
University of Minho and Universidade de Aveiro
Date Posted: March 08, 2017
Working Paper Series

Incl. Electronic Paper 'Home Sweet Home' versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks?
Jost Heckemeyer, Pia Olligs and Michael Overesch
Leibniz Universität Hannover - Faculty of Economics and Management, University of Cologne and Universität zu Köln
Date Posted: March 07, 2017
Working Paper Series
66 downloads

Incl. Electronic Paper The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine
WU International Taxation Research Paper Series No. 2017-01
Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 23, 2017
Last Revised: March 08, 2017
Working Paper Series
113 downloads

Incl. Electronic Paper Regulation, Tax and Capital Structure: Evidence from Administrative Data on Italian Banks
Bank of Italy Occasional Paper No. 361
Steve Bond, Kiung Yeon Han, Giorgia Maffini, Andrea Nobili and Giacomo Ricotti
University of Oxford, University of Oxford, University of Oxford - Said Business School, Associazione Bancaria Italiana and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Funding Liquidity Without Banks: Evidence from a Shock to the Cost of Very Short-Term Debt
Felipe Restrepo, Lina Cardona-Sosa and Philip E. Strahan
University of Western Ontario - Richard Ivey School of Business, Central Bank of Colombia and Boston College - Department of Finance
Date Posted: February 13, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Lily L. Batchelder
New York University School of Law
Date Posted: January 25, 2017
Last Revised: February 05, 2017
Working Paper Series
527 downloads

Incl. Electronic Paper Shifting-Profits Through Tax Loopholes. Evidence from Ecuador
CESifo Working Paper Series No. 6240
Cyril Romain Chalendard
Université d'Auvergne - Clermont 1 - Centre d'Etudes et de Recherches sur le Developpement International (CERDI)
Date Posted: January 25, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Managing International Business Disputes in New Transfer Pricing Regime: The Effectiveness Rests with Skilled Human Resources
Fourteenth AIMS International Conference on Management, Dec. 26-28, 2016 – (AIMS-14), at MICA, Ahmedabad, pp. 150-157, ISBN 978-1943295-05-0,
Pawan K. Chugan and Nilam Jayesh Panchal
Nirma University - Institute of Management and Gujarat University
Date Posted: January 17, 2017
Accepted Paper Series
21 downloads

Incl. Electronic Paper The Relationship between Corporate and Government Debt Maturity in Europe
Stefano Lugo and Giulia Piccillo
Utrecht University School of Economics and Utrecht University - Utrecht University School of Economics
Date Posted: December 22, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper The Economic Incidence of Additional State Business Taxes
Robert J. Cline, Andrew D. Phillips, Joo Mi Kim and Thomas S. Neubig
Ernst & Young LLP, Ernst & Young LLP, Independent and Tax Sage Network
Date Posted: December 04, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Electoral Incentives and Firm Behavior: Evidence from U.S. Power Plant Pollution Abatement
CESifo Working Paper Series No. 6127
Matthew Doyle, Corrado Di Maria, Ian Lange and Emiliya A. Lazarova
University of Waterloo, University of East Anglia, University of Stirling - Department of Economics and Queen's University Belfast
Date Posted: November 18, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold
CESifo Working Paper Series No. 6115
Jarkko Harju, Tuomas Matikka and Timo Rauhanen
VATT Institute for Economic Research, VATT Institute for Economic Research and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: November 10, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Investor Taxation, Firm Heterogeneity and Capital Structure Choice
CESifo Working Paper Series No. 6098
Magdalena Haring, Rainer Niemann and Silke Rünger
University of Graz, University of Graz, Center for Accounting Research and University of Graz
Date Posted: November 09, 2016
Working Paper Series
33 downloads

The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy
Ming-Chin Chen and Sanjay Gupta
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: November 02, 2016
Working Paper Series

Incl. Electronic Paper Risky Profit-Shifting
Gabelli School of Business, Fordham University Research Paper No. 2862452
Manthos D. Delis, Iftekhar Hasan and Panagiotis Karavitis
University of Surrey - Surrey Business School, Gabelli School of Business, Fordham University and University of Cyprus - Department of Economics
Date Posted: November 02, 2016
Last Revised: December 30, 2016
Working Paper Series
47 downloads

Incl. Electronic Paper Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Forthcoming
Alexander Ljungqvist, Liandong Zhang and Luo Zuo
New York University (NYU) - Department of Finance, City University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: October 24, 2016
Last Revised: January 01, 2017
Accepted Paper Series
134 downloads

Incl. Electronic Paper Rushing to Opportunities: A Model of Entrepreneurship and Growth
Nathan Seegert
University of Utah - Department of Finance
Date Posted: October 22, 2016
Working Paper Series
11 downloads

Bank Competition: Measurement, Decision-Making, and Risk-Taking
Journal of Accounting Research, Vol. 54, No. 3, 2016
Robert M. Bushman, Bradley E. Hendricks and Christopher D. Williams
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
Date Posted: October 22, 2016
Accepted Paper Series

Incl. Electronic Paper Optimal Taxation of Internalities: The Role of Market Incentives
Andrew Whitten
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: October 17, 2016
Last Revised: November 10, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Determining the Impact of the Tax Administration Quality on Tax Competitiveness of the Country
Nataliia Levchenko, Iaryna Samusevych and Larysa Sysoyeva
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine, Department of accounting and taxation and Sumy State University
Date Posted: October 12, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Does Public Competition Crowd Out Private Investment? Evidence from Municipal Provision of Internet Access
NET Institute Working Paper No. 16-16
Kyle Wilson
University of Arizona
Date Posted: October 11, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper The Role of Human Resources in New Transfer Pricing Regime
AIMS Journal of Management, Vol. 2, No. 1 July 2016, pp. 59-69, ISSN: 2395-6852 Association of Indian Management Schools, Hyderabad.
Pawan K. Chugan and Upinder Dhar
Nirma University - Institute of Management and Shri Vaishnav Vidyapeeth Vishwavidyalaya
Date Posted: October 03, 2016
Accepted Paper Series
36 downloads

Incl. Electronic Paper Valuing the Right to Sue: An Empirical Examination of Nonprofit Agency Costs
Brian D. Galle
Georgetown University Law Center
Date Posted: September 29, 2016
Working Paper Series
90 downloads

Incl. Electronic Paper Aggregate and Idiosyncratic Political Risk: Measurement and Effects
Tarek A. Hassan, Stephan Hollander, Laurence van Lent and Ahmed Tahoun
University of Chicago - Booth School of Business, Tilburg University - Tilburg School of Economics and Management, Tilburg University and London Business School
Date Posted: September 28, 2016
Last Revised: January 20, 2017
Working Paper Series
353 downloads

Incl. Electronic Paper Tax Corporate Political Activity: A Literature Review
John A. Barrick, Jennifer L. Brown and Raquel Meyer Alexander
Brigham Young University - School of Accountancy, Arizona State University (ASU) - W.P. Carey School of Business and Washington and Lee University
Date Posted: September 23, 2016
Working Paper Series
115 downloads

Incl. Electronic Paper Institutional Pressures and Organizational Characteristics: The Case of Polluting Emissions and the Toxics Release Inventory
Sadler, T. R. 2015. Institutional Pressures and Organizational Characteristics: The Case of Polluting Emissions and the Toxics Release Inventory, Journal of Interdisciplinary Economics, 28(1), 1-23.
Thomas R. Sadler
Western Illinois University - Department of Economics
Date Posted: September 06, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Ditching the Middle Class with Financial Regulation
Robert H. Smith School Research Paper No. RHS 2833961
Francesco D'Acunto and Alberto G. Rossi
University of Maryland - Robert H. Smith School of Business and University of Maryland - Department of Finance
Date Posted: September 04, 2016
Last Revised: February 10, 2017
Working Paper Series
365 downloads

Incl. Electronic Paper To Shift or Not to Shift? Intertemporal Income Shifting As a Response to the Risk Capital Allowance Introduction in Belgium
European Accounting Review, Forthcoming
Kathleen Andries, Martine Cools and Steve Van Uytbergen
WHU - Otto Beisheim School of Management, KU Leuven - Faculty of Business and Economics (FEB) and Lessius Hogeschool
Date Posted: August 30, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Taxation, Industry Integration and Production Efficiency
CESifo Working Paper Series No. 6001
Simone Moriconi
Catholic University of the Sacred Heart of Milan
Date Posted: August 23, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Why do U.S. Foreign Subsidiaries Pay too much Tax? - The Effect of a Worldwide Tax System on Tax Avoidance of Foreign Subsidiaries
WU International Taxation Research Paper Series No. 2016-6
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: July 29, 2016
Last Revised: May 19, 2017
Working Paper Series
132 downloads

Incl. Electronic Paper Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan
Masanori Orihara
Waseda University
Date Posted: July 19, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper Why Do Foundations Follow the Law?: Evidence from Adoption of the Uniform Prudent Management of Institutional Funds Act
Brian D. Galle
Georgetown University Law Center
Date Posted: July 12, 2016
Last Revised: October 17, 2016
Working Paper Series
163 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57,
Robert T. Cole and William Byrnes
Indpendent (Deceased) and Texas A&M University School of Law
Date Posted: July 11, 2016
Last Revised: October 22, 2016
Accepted Paper Series
392 downloads

Incl. Electronic Paper The Evolution of Corporate Cash
John R. Graham and Mark T. Leary
Duke University and Washington University in St. Louis - Olin Business School
Date Posted: July 07, 2016
Working Paper Series
283 downloads

Incl. Electronic Paper The Distinct Advantages of a Sales-Apportioned Corporate Cash Flow Tax
M. Kevin McGee
University of Wisconsin - Oshkosh
Date Posted: June 30, 2016
Last Revised: September 09, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Harry Grubert and Rosanne Altshuler
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Date Posted: June 30, 2016
Accepted Paper Series
237 downloads

Incl. Electronic Paper Can Wage Subsidies Boost Employment in the Wake of an Economic Crisis? Evidence from Mexico
IZA Discussion Paper No. 9995
Miriam Bruhn
World Bank - Development Research Group (DECRG)
Date Posted: June 27, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
CentER Discussion Paper Series No. 2016-024
Samuel Jovan Okullo, Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Management, VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 23, 2016
Last Revised: August 19, 2016
Working Paper Series
10 downloads


 

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