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JEL Code: H87

182,615 Total downloads

Viewing: 1 - 50 of 763 papers

1.

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 8,219
2.

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 5,456
3.

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 4,956
4.

Empirically Evaluating Claims About Investment Treaty Arbitration

North Carolina Law Review, Vol. 86, p. 1, 2007
Number of pages: 88 Posted: 15 Mar 2007 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 3,213
5.

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 3,144
6.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads 2,503
7.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 2,253
8.

Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle

Number of pages: 13 Posted: 07 Oct 2004
Working Paper Series
Monash University - Department of Economics and Independent

Multiple version iconThere are 2 versions of this paper

Downloads 2,252
9.

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 2,167
10.

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 University - Business School (HBS) and University of Michigan
Downloads 2,108
11.

The Demand for Tax Haven Operations

Number of pages: 27 Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 2,089
12.

Financial Performance, Pollution Measures and the Propensity to Use Corporate Responsibility Reporting: Implications for Business and Legal Scholarship

Number of pages: 17 Posted: 21 Jul 2009 Last Revised: 06 Oct 2014
Working Paper Series
Babson College and University of Massachusetts at Dartmouth - Charlton College of Business
Downloads 1,989
13.

Development and Outcomes of Investment Treaty Arbitration

Harvard International Law Journal, Vol. 50, No. 2, Summer 2009, Washington & Lee Legal Studies Paper No. 2009-04
Number of pages: 57 Posted: 11 Jun 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,986
14.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,722
15.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,663
16.

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 1,661
17.

Eurozone Sovereign Debt Crisis

Number of pages: 85 Posted: 01 Dec 2011 Last Revised: 06 Dec 2011
Working Paper Series
New York University School of Professional Studies (NYUSPS)
Downloads 1,602
18.

Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

CESifo Working Paper Series No. 431
Number of pages: 16 Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,571
19.

Tax Competition and Transfer Pricing Disputes

Number of pages: 15 Posted: 14 Dec 1999
Working Paper Series
Colby College and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,541
20.

The European Union's Proposal for an International Investment Court: Significance, Innovations and Challenges Ahead

Transnational Dispute Management 1, 2017 (advance publication 25 May 2016)
Number of pages: 44 Posted: 10 Jan 2016 Last Revised: 25 Dec 2017
Accepted Paper Series
CNRS
Downloads 1,473
21.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,382
22.

The Costs of Shared Ownership: Evidence from International Joint Ventures

Harvard NOM Working Paper No. 02-29; Harvard Business School Working Paper No. 03-017
Number of pages: 52 Posted: 28 Aug 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 1,313
23.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Working Paper Series
University of Michigan Law School
Downloads 1,276
24.

The Private Law of Public Law: Public Authorities as Shareholders, Golden Shares, Sovereign Wealth Funds, and the Public Law Element in Private Choice of Law

Tulane Law Review, Vol. 82, No. 1, 2008
Number of pages: 67 Posted: 22 May 2008 Last Revised: 13 Jun 2008
Accepted Paper Series
Pennsylvania State University, Penn State Law
Downloads 1,233
25.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,204
26.

Tax Treaties: The Secret Agent's Secrets

British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Number of pages: 39 Posted: 27 Jul 2006 Last Revised: 10 Apr 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 1,198
27.

Is Tax Competition Harmful?

Barry University Andreas School of Business Working Paper
Number of pages: 9 Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,191
28.

Evaluating International Tax Reform

Harvard NOM Working Paper No. 03-48
Number of pages: 25 Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 1,102
29.

Capital Controls, Liberalizations, and Foreign Direct Investment

Harvard NOM Working Paper No. 04-24
Number of pages: 39 Posted: 23 Feb 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan

Multiple version iconThere are 3 versions of this paper

Downloads 1,092
30.

Challenges Facing Investment Disputes: Reconsidering Dispute Resolution in International Investment Agreements

APPEALS MECHANISMS IN INTERNATIONAL INVESTMENT DISPUTES, Karl P. Sauvant, ed., Oxford University Press, 2008, Washington & Lee Legal Studies Paper No. 2009-03
Number of pages: 51 Posted: 13 Jul 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,092
31.

Submission to Finance Department on Implementation of FATCA in Canada

Number of pages: 51 Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads 1,045
32.

Trade, Multinationals, and Transfer Pricing Regulations

Center for Economic Studies Working Paper at University of Munich No. 152
Number of pages: 25 Posted: 23 Apr 1998
Working Paper Series
Norwegian School of Economics (NHH) - Department of Business and Management Science and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,024
33.

Integrating Investment Treaty Conflict and Dispute Systems Design

Minnesota Law Review, Vol. 92, p. 161, 2007
Number of pages: 70 Posted: 12 Mar 2007 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,004
34.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads 992
35.

Police Powers Doctrine and International Investment Law

In Filippo Fontanelli, Andrea Gattini and Attila Tanzi (eds) General Principles of Law and International Investment Arbitration, Brill, 2018, p. 323-343.
Number of pages: 19 Posted: 10 Oct 2017 Last Revised: 17 Jun 2018
Accepted Paper Series
CNRS
Downloads 986
36.

Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?

SAFE Working Paper No. 89
Number of pages: 43 Posted: 05 Mar 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 3 versions of this paper

Downloads 962
37.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 962
38.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 955
39.

Do Tax Havens Divert Economic Activity?

Ross School of Business Paper No. 1024
Number of pages: 12 Posted: 21 Apr 2005
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 943
40.

Restructuring Sovereign Debt after NML v. Argentina

Capital Markets Law Journal (Forthcoming) , Duke Law School Public Law & Legal Theory Series No. 2016-46
Number of pages: 18 Posted: 09 Aug 2016 Last Revised: 30 Jan 2017
Accepted Paper Series
Center for Contract and Economic Organization and Duke University School of Law
Downloads 901
41.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
Johannes Kepler University and University of Virginia School of Law
Downloads 897
42.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads 878
43.

Do Sovereign Wealth Funds Best Serve the Interest of Their Citizens?

Number of pages: 50 Posted: 01 Dec 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago
Downloads 856
44.

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

IMF Working Paper No. 97/30
Number of pages: 36 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 837
45.

Old Rules and New Realities: Corporate Tax Policy in a Global Setting

Ross School of Business Paper No. 920
Number of pages: 34 Posted: 19 Oct 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 821
46.

Double Taxation Avoidance: International and Dividends

Number of pages: 14 Posted: 30 Oct 2006
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 775
47.

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 774
48.

Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008, Univ. of Wisconsin Legal Studies Research Paper No. 1057
Number of pages: 13 Posted: 14 Feb 2008 Last Revised: 15 Jul 2010
Accepted Paper Series
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 769
49.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 758
50.

Corporate Taxation and International Competition

Ross School of Business Paper No. 1026
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
University of Michigan
Downloads 755