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SSRN eLibrary Search Results
JEL Code: H32
123,694 Total downloads
Showing Papers 1 - 50 of 617
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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: February 25, 2017
Working Paper Series
18 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
7 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
13 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
357 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
17 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
18 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
15 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
5 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
10 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
Government of the Republic of Finland - Government Institute for Economic Research (VATT), Government 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
23 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
26 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
44 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
123 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
9 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
9 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
6 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
24 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
32 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
77 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
260 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
93 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
292 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
24 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
12 downloads

Incl. Electronic Paper Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?
WU International Taxation Research Paper Series No. 2016-6
Saskia Kohlhase and Jochen Pierk
Erasmus University Rotterdam and Vienna University of Economics and Business
Date Posted: July 29, 2016
Last Revised: August 26, 2016
Working Paper Series
88 downloads

Incl. Electronic Paper Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan
Masanori Orihara
Policy Research Institute, Ministry of Finance, Japan
Date Posted: July 19, 2016
Working Paper Series
17 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
155 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
318 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
223 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
198 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

Incl. Electronic Paper The Necessary Demand-Side Supplement to China's Supply-Side Structural Reform: Termination of the Soft Budget Constraint
Wing Thye Woo
University of California, Davis - Department of Economics
Date Posted: June 23, 2016
Working Paper Series
57 downloads

Incl. Electronic Paper The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold
VATT Institute for Economic Research Working Papers No. 75
Jarkko Harju, Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - Government Institute for Economic Research (VATT), Government Institute for Economic Research and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: June 17, 2016
Working Paper Series
28 downloads

Multinational Firm Theory and International Tax Law: Seeking Coherence
8 World Tax Journal 2, Journals IBFD (2016)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 16, 2016
Accepted Paper Series

Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Erasmus University Rotterdam
Date Posted: June 14, 2016
Last Revised: January 26, 2017
Working Paper Series
97 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
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 13, 2016
Last Revised: August 19, 2016
Working Paper Series
19 downloads

Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates
Public Finance Review, Vol. 11(1), pp. 67-78, December 1982
David G. Raboy
NOVA Community College
Date Posted: June 09, 2016
Accepted Paper Series

Incl. Electronic Paper Applying Life Insurance Principles to Coastal Property Insurance to Incentivize Adaptation to Climate Change
Edward P Richards, Applying Life Insurance Principles to Coastal Property Insurance to Incentivize Adaptation to Climate Change, 43 Environmental Affairs Law Review 427–461 (2016).,
Edward P. Richards
Louisiana State University, Baton Rouge - Paul M. Hebert Law Center
Date Posted: June 03, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Forensic Approaches to Transfer Pricing Compliance and Enforcement
Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016
Stephen L. Curtis
Cross Border Analytics, Inc.
Date Posted: June 02, 2016
Last Revised: November 22, 2016
Accepted Paper Series
112 downloads

Incl. Fee Electronic Paper Monopoly Power and Endogenous Product Variety: Distortions and Remedies
CEPR Discussion Paper No. DP11294
Florin Ovidiu Bilbiie, Fabio Pietro Ghironi and Marc J. Melitz
University of Oxford, University of Washington and Harvard University - Department of Economics
Date Posted: June 01, 2016
Working Paper Series

Incl. Electronic Paper Incidence and Distributional Effects of Value Added Taxes
Ingvil Gaarder
University of Chicago - Department of Economics
Date Posted: May 26, 2016
Working Paper Series
67 downloads

Incl. Electronic Paper Abordări Privind Aportul Securizării Fiscale La Realizarea Competitivităţii În Afaceri (Standpoints Regarding Fiscal Security for Competitive Business)
Impactul transformărilor socio-economice și tehnologice la nivel national, european si mondial; Nr.9/2015,
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Approaches Regarding the Harmonization by Modelling the Accounting-Taxation-Management Relationship
National Strategies Observer, 2/2015
Sorin-Adrian Robu
Bucharest Academy of Economic Studies, Students
Date Posted: May 15, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns
Kelley School of Business Research Paper No. 16-41
Michelle Hutchens, Sonja O. Rego and Amy Genson Sheneman
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Date Posted: May 14, 2016
Last Revised: June 26, 2016
Working Paper Series
237 downloads

Incl. Electronic Paper 노동수요 측면의 임금보조정책 연구 (A Study on Demand-Side Wage Subsidy)
KDI Journal of Economic Policy 2011, 33(2) 114-143
Hanwook Yoo
Korea Development Institute (KDI)
Date Posted: April 21, 2016
Last Revised: May 09, 2016
Accepted Paper Series
11 downloads


 

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