1.
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation
Minnesota Law Review, Vol. 103, 2018
Number of pages: 83
Posted: 28 Dec 2017
Last Revised: 07 May 2019
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads
38,534
2.
Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)
Number of pages: 12
Posted: 17 Nov 2012
Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads
11,695
3.
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
11,108
4.
The Importance of Transportation in Tourism Sector
7th Silk Road International Conference “Challenges and Opportunities of Sustainable Economic Development in Eurasian Countries”, May 24, 2012 – May 26, 2012
Number of pages: 6
Posted: 11 Mar 2013
Last Revised: 22 Mar 2013
Accepted Paper Series
Qafqaz University
Downloads
11,068
5.
Should Law Subsidize Driving?
95 New York University Law Review 498 (2020), U Iowa Legal Studies Research Paper No. 2019-03
Number of pages: 82
Posted: 04 Mar 2019
Last Revised: 18 May 2020
Accepted Paper Series
University of Iowa College of Law
Downloads
8,255
6.
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
7,672
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, 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
University of Michigan Law School and University of Michigan Law School
Downloads
7,443
8.
Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs
71 Vanderbilt Law Review 889 (2018), BYU Law Research Paper No. 17-24
Number of pages: 47
Posted: 06 Sep 2017
Last Revised: 15 Nov 2021
Working Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads
7,362
9.
Price Theory
Journal of Economic Literature, Forthcoming
Number of pages: 80
Posted: 02 Jun 2014
Last Revised: 18 Apr 2017
Accepted Paper Series
Microsoft Research
Downloads
7,182
10.
iTax - Apple's International Tax Structure and the Double Non-Taxation Issue
British Tax Review 2014 No.1
Number of pages: 32
Posted: 19 Mar 2014
Last Revised: 27 Jul 2014
Accepted Paper Series
University of Sydney
Downloads
7,125
11.
Different Choices Maximize the RRSP Net Benefit
Number of pages: 30
Posted: 22 Sep 2018
Last Revised: 27 May 2021
Working Paper Series
Independent
Downloads
6,689
12.
Supercharged IPOs and the Up-C
88 University of Colorado Law Review 913 (2017), BYU Law Research Paper No. 17-03
Number of pages: 48
Posted: 26 Mar 2016
Last Revised: 15 Nov 2021
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads
6,291
13.
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
5,999
14.
The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand
Victoria University of Wellington Working Paper in Public Finance No. 10/2013
Number of pages: 49
Posted: 07 Jan 2014
Working Paper Series
Government of New Zealand - Treasury, Victoria University of Wellington - Te Herenga Waka - Victoria Business School and Victoria University of Wellington - Te Herenga Waka
Downloads
5,890
15.
Carbon Risk
Number of pages: 78
Posted: 10 Mar 2017
Last Revised: 19 Aug 2020
Working Paper Series
University of Augsburg, University of Augsburg, University of St. Gallen - School of Finance, Queen's University - Smith School of Business, University of Augsburg and University of Augsburg
Downloads
5,455
16.
Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics
Rutgers Business Review, Vol. 1, No. 1, 2016
Number of pages: 17
Posted: 23 Jul 2017
Accepted Paper Series
Rutgers, The State University of New Jersey
Downloads
5,423
17.
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
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads
5,230
18.
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
5,066
19.
The Morality of Tax Avoidance
Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012
Number of pages: 54
Posted: 29 Jul 2010
Last Revised: 08 Apr 2015
Accepted Paper Series
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads
4,890
20.
Stateless Income
Florida Tax Review, Vol. 11, p. 699, 2011, USC CLEO Research Paper No. C11-1, USC Law Legal Studies Paper No. 11-6
Number of pages: 84
Posted: 26 Mar 2011
Last Revised: 12 Nov 2013
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads
4,811
21.
How Inflation Destroys Value: Taxes
Number of pages: 11
Posted: 12 Feb 2013
Last Revised: 26 May 2019
Working Paper Series
IESE Business School
Downloads
4,535
22.
'Competitiveness' Has Nothing to Do With It
144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Number of pages: 16
Posted: 07 Aug 2014
Last Revised: 11 Sep 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads
4,503
23.
Herman Cain's 9-9-9 Tax Plan
Tax Notes, October 24, 2011, USC CLEO Research Paper No. C11-17, USC Law Legal Studies Paper No. 11-24
Number of pages: 13
Posted: 10 Oct 2011
Last Revised: 12 Nov 2013
Working Paper Series
University of Southern California Gould School of Law, Deceased
Downloads
4,276
24.
Changes in Income Inequality Among U.S. Tax Filers between 1991 and 2006: The Role of Wages, Capital Income, and Taxes
Number of pages: 41
Posted: 27 Jan 2013
Last Revised: 25 Feb 2013
Working Paper Series
National Academy of Social Insurance (NASI)
Downloads
4,191
25.
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
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
4,083
26.
The Taxation of Controlled Foreign Corporations
(Institute of Policy Studies, Victoria University Press, Wellington, 1987)
Number of pages: 41
Posted: 27 Mar 2010
Accepted Paper Series
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads
4,058
27.
Rethinking the RRSP's Benefits
Number of pages: 18
Posted: 28 Jul 2015
Last Revised: 30 Jul 2021
Working Paper Series
Independent
Downloads
3,968
28.
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, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads
3,931
29.
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
University of Chicago Law School
There are 2 versions of this paper
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
Downloads
3,872
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
CESifo Working Paper Series No. 4612
Number of pages: 41
Posted: 20 Feb 2014
Downloads
823
Downloads
3,872
30.
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 Research
Downloads
3,820
31.
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
3,757
32.
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
Stanford Graduate School of Business, 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
3,723
33.
The Panama Papers and Tax Morality
Number of pages: 13
Posted: 08 Apr 2016
Working Paper Series
UNSW Business School
Downloads
3,681
34.
Financing Dies in Darkness? The Impact of Newspaper Closures on Public Finance
Journal of Financial Economics, (2020) vol. 135, no. 2, 445-467
Number of pages: 71
Posted: 15 May 2018
Last Revised: 12 Oct 2020
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Korea Advanced Institute of Science and Technology (KAIST) - College of Business and University of Illinois at Chicago
Downloads
3,559
35.
Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth
Number of pages: 40
Posted: 27 Jul 2006
Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads
3,410
36.
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 UCLA School of Law
Downloads
3,308
37.
Should Robots Pay Taxes? Tax Policy in the Age of Automation
Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32
Posted: 15 Mar 2017
Last Revised: 10 Sep 2021
Accepted Paper Series
University of Surrey School of Law and Christopher Newport University
Downloads
3,235
38.
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
Number of pages: 68
Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
3,230
39.
The Impact of Public Perceptions on General Consumption Taxes
(2020) British Tax Review 67/5, 637-669
Number of pages: 33
Posted: 08 Feb 2021
Last Revised: 27 Apr 2021
Accepted Paper Series
University of Leeds and UNSW Australia Business School, School of Accounting Auditing and Taxation & ATAX
Downloads
3,174
40.
As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
Journal of Financial Economics (JFE), 118, 684-712 (2015)
Number of pages: 73
Posted: 18 Mar 2012
Last Revised: 24 May 2016
Accepted Paper Series
European Central Bank (ECB) and Centre for Economic Policy Research (CEPR)Swedish House of Finance
There are 4 versions of this paper
As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
Journal of Financial Economics (JFE), 118, 684-712 (2015)
Number of pages: 73
Posted: 18 Mar 2012
Last Revised: 24 May 2016
Downloads
3,167
As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
NYU Working Paper No. 2451/31613
Number of pages: 73
Posted: 10 Sep 2013
Last Revised: 14 Oct 2014
Downloads
140
As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes
Journal of Financial Economics (JFE), 118, 684-712 (2015), NYU Working Paper No. FIN-12-009
Number of pages: 73
Posted: 21 Sep 2012
Last Revised: 24 May 2016
Downloads
121
As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from Exogenous State Tax Changes
NBER Working Paper No. w18263
Number of pages: 75
Posted: 28 Jul 2012
Last Revised: 27 Nov 2022
Downloads
52
Downloads
3,167
41.
GST in India: A Critical Review
Madhu Bala (2018, March 21). GST in India: A Critical Review. Paper presented at GST: Benefits and Impact on Indian Economy Conference, Guru Nanak Girls College, Yamuna Nagar (Haryana), India
Number of pages: 14
Posted: 10 Apr 2020
Accepted Paper Series
DAV College for Girls
Downloads
3,151
42.
Determinants and Consequences of Corporate Tax Avoidance
Number of pages: 65
Posted: 06 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
3,124
43.
Forecasting the Economic Impact of Coronavirus on Developing Countries: Case of Pakistan
CASS Working Papers on Economics & National Affairs, Working Paper ID: EC016UC (2020)
Number of pages: 26
Posted: 30 Mar 2020
Last Revised: 20 Apr 2020
Working Paper Series
UNSW Business School
Downloads
3,123
44.
Rules for Growth: Promoting Innovation and Growth Through Legal Reform
Yale Law & Economics Research Paper No. 426, Stanford Law and Economics Olin Working Paper No. 410, UC Berkeley Public Law Research Paper No. 1757982
Number of pages: 513
Posted: 08 Feb 2011
Last Revised: 20 Feb 2014
Working Paper Series
Council on Foreign Relations (CFR) - Council on Foreign Relations- Washington D.C., Harvard University, George Mason University - Antonin Scalia Law School, Faculty, Massachusetts Institute of Technology (MIT) - Human Dynamics Group, Arizona State University (ASU) - School for the Future of Innovation in Society, University of California, Berkeley - School of Law, University of California at Berkeley, Notre Dame Law School, Stanford Law School, Vermont Law School, University of Toronto, Stanford Law School, University of California, Berkeley - School of Law, Yale University - Law School, University of Illinois College of Law (deceased), Columbia University - Columbia Law School, Yale University - Law School, Harvard Law School, Columbia University - Law School, Israel Supreme Court, University of Illinois at Urbana-Champaign - Graduate School of Library and Information Science, Ewing Marion Kauffman Foundation, American Enterprise Institute and affiliation not provided to SSRN
Downloads
3,122
45.
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
3,069
46.
The Death of the Income Tax (or, the Rise of America's Universal Wage Tax)
Forthcoming, 95 Indiana Law Journal, USC CLASS Research Paper No. CLASS18-25, USC Law Legal Studies Paper No. 18-26
Number of pages: 47
Posted: 31 Aug 2018
Last Revised: 10 Apr 2019
Accepted Paper Series
University of Southern California Gould School of Law
Downloads
3,059
47.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
3,014
48.
A Compendium of Private Equity Tax Games
UNC Legal Studies Research Paper No. 2524593
Number of pages: 18
Posted: 16 Nov 2014
Working Paper Series
University of Georgia School of Law
Downloads
2,974
49.
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
There are 2 versions of this paper
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Downloads
2,883
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30
Posted: 31 Jul 2013
Downloads
1,376
Downloads
2,883
50.
Corporate Social Responsibility and Tax Planning: Not by Rules Alone
Social & Legal Studies 2015, Vol. 24(2) 225–250, Tilburg Law School Research Paper No. 09/2015
Number of pages: 27
Posted: 26 May 2015
Accepted Paper Series
Tilburg Law School
Downloads
2,876
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