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: 68
Posted: 28 Dec 2017
Last Revised: 14 Jul 2018
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College 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, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads
34,825
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
11,539
3.
Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs
Vanderbilt Law Review, 2018, BYU Law Research Paper No. 17-24
Number of pages: 47
Posted: 06 Sep 2017
Last Revised: 03 May 2018
Working Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads
7,207
4.
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
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
7,021
5.
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
6,631
6.
Supercharged IPOs and the Up-C
University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48
Posted: 26 Mar 2016
Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads
6,182
7.
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
5,406
8.
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
5,025
9.
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
5,019
10.
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
4,750
11.
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
4,670
12.
'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
USC Gould School of Law
Downloads
4,367
13.
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
4,233
14.
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
USC Gould School of Law
Downloads
4,180
15.
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 - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads
3,853
16.
How Inflation Destroys Value
Number of pages: 11
Posted: 12 Feb 2013
Last Revised: 12 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
3,797
17.
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
USC Gould School of Law
Downloads
3,734
18.
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
Independent
Downloads
3,517
19.
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
3,381
20.
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-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
3,195
21.
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
3,092
22.
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
3,041
23.
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
3,039
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
762
Downloads
3,039
24.
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
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads
3,018
25.
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 - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads
2,872
26.
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
2,706
27.
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 - Victoria Business School and Victoria University of Wellington
Downloads
2,674
28.
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), University of California, Berkeley - School of Law, University of California at Berkeley, Notre Dame Law School, Stanford Law School, Vermont Law School, USC Law School and Department of Economics, Stanford Law School, University of San Diego 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, Brooklyn Law School, 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
2,648
29.
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 - Australian School of Business
Downloads
2,555
30.
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 New York University (NYU) - Department 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
2,540
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
100
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
79
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
Downloads
11
Downloads
2,540
31.
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 - Faculty of Law
Downloads
2,478
32.
Through a Latte, Darkly: Starbucks's Stateless Income Planning
Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10
Number of pages: 22
Posted: 14 May 2013
Last Revised: 06 Aug 2014
Accepted Paper Series
USC Gould School of Law
Downloads
2,306
33.
A Century of Capital Structure: The Leveraging of Corporate America
Number of pages: 62
Posted: 25 Feb 2013
Last Revised: 12 Aug 2014
Working Paper Series
Duke University, Washington University in St. Louis - Olin Business School and The Wharton School - University of Pennsylvania; National Bureau of Economic Research (NBER)
There are 2 versions of this paper
A Century of Capital Structure: The Leveraging of Corporate America
Number of pages: 62
Posted: 25 Feb 2013
Last Revised: 12 Aug 2014
Downloads
2,262
A Century of Capital Structure: The Leveraging of Corporate America
NBER Working Paper No. w19910
Number of pages: 67
Posted: 10 Mar 2014
Downloads
30
Downloads
2,262
34.
Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67
Posted: 28 Jul 2010
Last Revised: 19 Apr 2011
Accepted Paper Series
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads
2,056
35.
The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint
Columbia Journal of Tax Law, Vol. 8, No. 117, 2017, Columbia Law and Economics Working Paper No. 557
Number of pages: 53
Posted: 03 Feb 2017
Last Revised: 01 May 2017
Accepted Paper Series
Columbia Law School
Downloads
2,055
36.
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
2,054
37.
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
2,020
38.
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
2,010
39.
Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57
Posted: 13 Sep 2007
Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads
1,984
40.
Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'
Columbia Journal of Tax Law, Vol. 4, No. 1, 2013
Number of pages: 54
Posted: 28 Oct 2011
Last Revised: 16 Jul 2013
Accepted Paper Series
Texas A&M School of Innovation and William Blair
Downloads
1,964
41.
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52
Posted: 14 Oct 2010
Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
1,951
42.
The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform
Number of pages: 62
Posted: 26 Apr 2017
Last Revised: 29 Sep 2017
Working Paper Series
University of South Carolina - Darla Moore School of Business, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Indiana University - School of Public & Environmental Affairs
Downloads
1,840
43.
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
1,807
44.
Beyond FATCA: An Evolutionary Moment for the International Tax System
Number of pages: 64
Posted: 01 Feb 2012
Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads
1,806
45.
The Panama Papers and Tax Morality
Number of pages: 13
Posted: 08 Apr 2016
Working Paper Series
University of New South Wales (UNSW), UNSW Business School
Downloads
1,805
46.
Valuation of Pass-Through Entities: Looking at the Bigger Picture
2012 American Taxation Association Midyear Meeting: JLTR Conference
Number of pages: 30
Posted: 13 Feb 2012
Working Paper Series
University of Denver - Daniels College of Business and Fannon Valuation Group
Downloads
1,794
47.
Value of Tax Shields (VTS): 3 Theories with 'Some' Sense
Number of pages: 11
Posted: 15 Jan 2015
Last Revised: 18 Oct 2017
Working Paper Series
University of Navarra - IESE Business School
Downloads
1,771
48.
The Lessons of Stateless Income
Tax Law Review, Vol. 65, p. 99, 2011, USC CLEO Research Paper No. C11-2, USC Law Legal Studies Paper No. 11-7
Number of pages: 75
Posted: 26 Mar 2011
Last Revised: 12 Nov 2013
Accepted Paper Series
USC Gould School of Law
Downloads
1,737
49.
A General Financial Transaction Tax Motives, Revenues, Feasibility and Effects
WIFO, March 2008
Number of pages: 76
Posted: 26 Nov 2010
Working Paper Series
Austrian Institute of Economic Research
Downloads
1,719
50.
Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 61
Posted: 11 Nov 2014
Last Revised: 26 Aug 2016
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads
1,699
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