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JEL Code: H2

2,805,457 Total downloads

Viewing: 1 - 50 of 15,761 papers

1.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 26 Jul 2021
Accepted Paper Series
Jeffrey L. Kwall and Stuart Duhl
Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
Downloads 11,421
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
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 10,759
3.

Competition and Crisis in Mortgage Securitization

Indiana Law Journal, Vol. 88, p.213, (2013)
Number of pages: 59 Posted: 10 Sep 2011 Last Revised: 22 Sep 2013
Accepted Paper Series
Michael Simkovic
University of Southern California Gould School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 10,629
4.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Michelle Hanlon and Shane Heitzman
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 8,602
5.

Is Disruptive Blockchain Technology the Future of Financial Services?

69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11 Posted: 31 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Lawrence J. Trautman
Prairie View A&M University - College of Business
Downloads 7,756
6.

An Aid-Institutions Paradox? A Review Essay on Aid Dependency and State Building in Sub-Saharan Africa

Center for Global Development Working Paper No. 74, Mario Einaudi Center for International Studies Working Paper No. 11-05
Number of pages: 28 Posted: 03 Dec 2005
Working Paper Series
Todd J. Moss, Gunilla Pettersson Gelander and Nicolas van de Walle
Center for Global Development, Birk Consulting and Cornell University
Downloads 7,607
7.

Death and Taxes and Zombies

98 Iowa Law Review 1207 (2013)
Number of pages: 25 Posted: 24 Apr 2012 Last Revised: 08 Mar 2013
Accepted Paper Series
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 7,331
8.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
Reuven S. Avi-Yonah and David M. Uhlmann
University of Michigan Law School and University of Michigan Law School
Downloads 7,241
9.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Working Paper Series
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 7,226
10.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Nicole Barnhouse, Alton Booth and Kevin Wester
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 7,170
11.

Tax Evasion and Tax Compliance

Number of pages: 23 Posted: 11 Nov 1998 Last Revised: 03 Feb 2010
Working Paper Series
Luigi A. Franzoni
University of Bologna

Multiple version iconThere are 2 versions of this paper

Downloads 6,676
12.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Working Paper Series
Lily L. Batchelder and David Kamin
New York University School of Law and New York University School of Law
Downloads 6,551
13.

Information Asymmetry and Thwarting Spam

Number of pages: 11 Posted: 20 Jan 2004
Working Paper Series
Thede Loder, Marshall W. Van Alstyne and Rick Wash
University of Michigan - Department of Electrical Engineering and Computer Science, Boston University – Questrom School of Business and University of Michigan at Ann Arbor - School of Information
Downloads 6,463
14.

Measuring Income Tax Evasion using Bank Credit: Evidence from Greece

Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66 Posted: 17 Jul 2012 Last Revised: 28 Sep 2015
Working Paper Series
Nikolaos T. Artavanis, Nikolaos T. Artavanis, Adair Morse and Margarita Tsoutsoura
Tulane UniversityVirginia Polytechnic Institute & State University - Pamplin College of Business, University of California, Berkeley - Haas School of Business and Cornell University

Multiple version iconThere are 2 versions of this paper

Downloads 6,136
15.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
Omri Y. Marian
University of California, Irvine School of Law
Downloads 5,764
16.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Accepted Paper Series
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 5,433
17.

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009
Working Paper Series
Dhammika Dharmapala and James R. Hines Jr.
University of Chicago Law School and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 5,209
18.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
John R. Graham
Duke University
Downloads 5,090
19.

Different Choices Maximize the RRSP Net Benefit

Number of pages: 30 Posted: 22 Sep 2018 Last Revised: 27 May 2021
Working Paper Series
Chris Reed
Independent
Downloads 5,083
20.

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
Raquel Meyer Alexander, Stephen W. Mazza and Susan Scholz
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 4,989
21.

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
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 4,761
22.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Working Paper Series
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 3 versions of this paper

Downloads 4,509
23.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 4,382
24.

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
Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,243
25.

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
Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego
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 4,211
26.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Karthik Balakrishnan, Jennifer Blouin and Wayne R. Guay
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 4,100
27.

Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries

OECD Working Paper No. 376
Number of pages: 67 Posted: 25 Oct 2013
Working Paper Series
Florence Jaumotte
International Monetary Fund (IMF)
Downloads 4,098
28.

Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?

Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108 Posted: 11 Feb 2014 Last Revised: 24 Dec 2017
Accepted Paper Series
Lawrence J. Trautman
Prairie View A&M University - College of Business
Downloads 3,859
29.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,856
30.

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
Dhammika Dharmapala
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,736
31.

Taxes and Corporate Finance: A Review

Number of pages: 72 Posted: 03 Mar 2003
Accepted Paper Series
John R. Graham
Duke University
Downloads 3,681
32.

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Accounting Review, Forthcoming
Number of pages: 52 Posted: 17 Jun 2013 Last Revised: 27 Aug 2015
Accepted Paper Series
Chun Keung (Stan) Hoi, Qiang Wu, Hao Zhang and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of BusinessRochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,673
33.

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
Chris Armstrong, Jennifer Blouin and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,619
34.

Is Tax Evasion Unethical?

Policy Analysis Paper No. 11
Number of pages: 41 Posted: 12 May 1998
Working Paper Series
Robert W. McGee
Fayetteville State University - Department of Accounting
Downloads 3,616
35.

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
Chris Armstrong, Jennifer Blouin, Alan D. Jagolinzer, Alan D. Jagolinzer, Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,610
36.

Economic Analysis of Law

Harvard Law School, John M. Olin Center for Law, Economics and Business, Discussion Paper No. 251
Number of pages: 96 Posted: 02 Mar 1999
Working Paper Series
Louis Kaplow and Steven Shavell
Harvard Law School and Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,610
37.

Taxation and the Allocation of Talent

Journal of Political Economy, Forthcoming
Number of pages: 67 Posted: 08 Jan 2009 Last Revised: 08 Aug 2016
Accepted Paper Series
Benjamin B Lockwood, Charles Nathanson and E. Glen Weyl
University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft
Downloads 3,599
38.

The Ethics of Tax Evasion: A Survey of International Business Academics

Number of pages: 45 Posted: 26 Sep 2005
Working Paper Series
Robert W. McGee
Fayetteville State University - Department of Accounting
Downloads 3,592
39.

The Irrelevance of the Mm Dividend Irrelevance Theorem

Number of pages: 28 Posted: 14 Mar 2005
Working Paper Series
Harry DeAngelo and Linda DeAngelo
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 3,512
40.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012
Working Paper Series
John R. Graham, Jana Smith Raedy and Douglas A. Shackelford
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 3,495
41.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Accepted Paper Series
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,477
42.

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
Harry DeAngelo and Ronald W. Masulis
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales, Sydney
Downloads 3,453
43.

Accountability and Responsibility in Corporate Governance

Notre Dame Law Review, Forthcoming, Univ. of Illinois Law & Economics, Research Paper Series, Forthcoming
Number of pages: 64 Posted: 20 Jun 2005
Accepted Paper Series
Larry E. Ribstein
University of Illinois College of Law (deceased)
Downloads 3,344
44.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Working Paper Series
Hiba Hafiz, Shu-Yi Oei, Diane M. Ring and Natalya Shnitser
Boston College Law School, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads 3,333
45.

Rethinking the RRSP's Benefits

Number of pages: 18 Posted: 28 Jul 2015 Last Revised: 30 Jul 2021
Working Paper Series
Chris Reed
Independent
Downloads 3,322
46.

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
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 3,270
47.

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
James O'Donovan, Hannes F. Wagner and Stefan Zeume
City University of Hong Kong (CityU), Bocconi University - Department of Finance and University of Illinois at Urbana-Champaign
Downloads 3,258
48.

Challenges to Technology Transfer: A Literature Review of the Constraints on Environmental Technology Dissemination

Colorado College Working Paper No. 2009-07
Number of pages: 42 Posted: 17 Aug 2009
Working Paper Series
Daniel K. N. Johnson and Kristina M.L. Acri née Lybecker
Colorado College - Department of Economics and Business and Colorado College - Department of Economics & Business
Downloads 3,137
49.

Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?

CRSP Working Paper No. 615, AFA 2008 New Orleans Meetings Paper
Number of pages: 67 Posted: 20 Sep 2006
Working Paper Series
Joshua D. Rauh and Steven N. Kaplan
Stanford Graduate School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,125
50.

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,971