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JEL Code: H2

2,459,394 Total downloads

Viewing: 1 - 50 of 14,335 papers

1.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads 10,718
2.

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
University of Southern California Gould School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 10,383
3.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming
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 9,310
4.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 7,466
5.

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
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 7,169
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
Number of pages: 28 Posted: 03 Dec 2005
Working Paper Series
Center for Global Development, Birk Consulting and Cornell University
Downloads 7,112
7.

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
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads 7,037
8.

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
Prairie View A&M University - College of Business
Downloads 6,999
9.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads 6,613
10.

Information Asymmetry and Thwarting Spam

Number of pages: 11 Posted: 20 Jan 2004
Working Paper Series
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 6,445
11.

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 6,152
12.

Measuring Income Tax Evasion using Bank Credit: Evidence from Greece

Chicago Booth Research Paper No. 12-25
Number of pages: 66 Posted: 17 Jul 2012 Last Revised: 28 Sep 2015
Working Paper Series
Virginia 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 6,041
13.

Tax Evasion and Tax Compliance

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

Multiple version iconThere are 2 versions of this paper

Downloads 6,034
14.

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
University of California, Irvine School of Law
Downloads 5,544
15.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006
Number of pages: 59 Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 5,268
16.

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 5,053
17.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads 5,038
18.

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
Washington and Lee University, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 4,711
19.

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
University of Missouri at Kansas City - School of Law
Downloads 4,295
20.

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
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 4,182
21.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 3 versions of this paper

Downloads 4,150
22.

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
Duke University - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 4,063
23.

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
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 3,957
24.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 3,749
25.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,625
26.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads 3,601
27.

Taxes and Corporate Finance: A Review

Review of Financial Studies, Forthcoming
Number of pages: 72 Posted: 03 Mar 2003
Accepted Paper Series
Duke University
Downloads 3,567
28.

Is Tax Evasion Unethical?

Policy Analysis Paper No. 11
Number of pages: 41 Posted: 12 May 1998
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 3,519
29.

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
Prairie View A&M University - College of Business
Downloads 3,508
30.

The Incentives for Tax Planning

Rock Center for Corporate Governance at Stanford University Working Paper No. 56
Number of pages: 53 Posted: 10 Jun 2009 Last Revised: 06 Nov 2012
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Downloads 3,498
31.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,460
32.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17.
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,450
33.

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

Number of pages: 45 Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 3,445
34.

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
International Monetary Fund (IMF)
Downloads 3,435
35.

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
Harvard Law School and Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,420
36.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012
Working Paper Series
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 3,419
37.

The Irrelevance of the Mm Dividend Irrelevance Theorem

Number of pages: 28 Posted: 14 Mar 2005
Working Paper Series
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 3,408
38.

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
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,392
39.

Long-Run Corporate Tax Avoidance

Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39 Posted: 27 Sep 2007
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 3,301
40.

Accountability and Responsibility in Corporate Governance

Notre Dame Law Review, Forthcoming
Number of pages: 64 Posted: 20 Jun 2005
Accepted Paper Series
University of Illinois College of Law (deceased)
Downloads 3,249
41.

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 3,190
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
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales, Sydney
Downloads 3,174
43.

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
University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft
Downloads 3,127
44.

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

CRSP Working Paper No. 615
Number of pages: 67 Posted: 20 Sep 2006
Working Paper Series
Stanford Graduate School of Business and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,097
45.

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
INSEAD, Bocconi University - Department of Finance and University of Illinois at Urbana-Champaign
Downloads 3,054
46.

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
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 2,824
47.

Financial Accounting and Corporate Behavior

Boston Univ. School of Law Working Paper No. 06-05
Number of pages: 60 Posted: 29 Mar 2006
Working Paper Series
Boston University School of Law
Downloads 2,816
48.

Three Views on the Ethics of Tax Evasion

Andreas School of Business Working Paper
Number of pages: 41 Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,787
49.

Conceptualizing the 'Fat Tax': The Role of Food Taxes in Developed Economies

Stanford Law and Economics Olin Working Paper No. 286
Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,785
50.

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,757