Search Results
FEN: Differences in Taxation & Corporate Finance (Topic)

136,489 Total downloads

Viewing: 1 - 50 of 924 papers

1.

'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
Downloads 4,447
2.

Shadow Insurance

Econometrica, Vol. 84, No. 3, 2016, Swiss Finance Institute Research Paper No. 14-64
Number of pages: 50 Posted: 06 Sep 2013 Last Revised: 19 May 2016
Accepted Paper Series
University of Chicago - Booth School of Business and Princeton University - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 3,212
3.

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 3,075
4.

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 2,270
5.

Taxes and Capital Structure

Journal of Financial and Quantitative Analysis (JFQA), 50(3), June 2015, pages 277-300
Number of pages: 42 Posted: 18 Mar 2011 Last Revised: 27 Oct 2015
Accepted Paper Series
Purdue University - Krannert School of Management and Virginia Tech - Pamplin College of Business
Downloads 1,928
6.

Ethical Issues in Transfer Pricing

Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,792
7.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 1,660
8.

Transfer Pricing: A Tax Avoidance Tool of Multinational Corporations

Number of pages: 15 Posted: 09 Jul 2014
Working Paper Series
Afe Babalola University
Downloads 1,575
9.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,480
10.

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 1,173
11.

Taxation, Pension Schemes and Stakeholder Wealth

Advances in Taxation, Forthcoming
Number of pages: 46 Posted: 21 Sep 2017 Last Revised: 14 Nov 2019
Accepted Paper Series
University of Bath - School of Management and University of Reading - ICMA Centre
Downloads 1,163
12.

Dividend Taxation in Europe: When the ECJ Makes Tax Policy

Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Number of pages: 55 Posted: 03 Sep 2007 Last Revised: 17 Dec 2009
Working Paper Series
Harvard Law School and Columbia Law School
Downloads 1,155
13.

Tax Complexity and Compliance Costs of U.S. Multinational Corporations

Advances in International Accounting, Volume 10, pp. 207-237, 1997
Number of pages: 31 Posted: 16 Apr 2001 Last Revised: 13 Jan 2019
Accepted Paper Series
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,115
14.

Applicability of Minimum Alternate Tax in India

Number of pages: 10 Posted: 12 Feb 2011 Last Revised: 19 Jul 2011
Working Paper Series
Hidayatullah National Law University, Hidayatullah National Law University and Khaitan and Co
Downloads 1,023
15.

Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence

Number of pages: 72 Posted: 03 Jan 2018 Last Revised: 19 Apr 2019
Working Paper Series
University of Chicago - Booth School of Business, University of British Columbia (UBC), National Bureau of Economic Research (NBER) and Vancouver School of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 994
16.

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 988
17.

The Multinational Advantage

Fama-Miller Working Paper, Chicago Booth Research Paper No. 11-37
Number of pages: 49 Posted: 28 Sep 2011 Last Revised: 20 Sep 2014
Working Paper Series
University of Chicago - Booth School of Business - Econometrics and Statistics, Dartmouth College - Tuck School of Business, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 962
18.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Accepted Paper Series
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 961
19.

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma

Multiple version iconThere are 2 versions of this paper

Downloads 919
20.

Tax Compliance of Small and Medium Enterprises: Evidence from Indonesia

Accounting & Taxation, v. 7 (1) pp. 67-73, 2015
Number of pages: 8 Posted: 08 Feb 2016
Accepted Paper Series
Bina Nusantara University (Binus)
Downloads 881
21.

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

Number of pages: 51 Posted: 17 Dec 2008 Last Revised: 01 Sep 2010
Working Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 871
22.

Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts

Review of Financial Studies, Forthcoming
Number of pages: 56 Posted: 01 Nov 2014 Last Revised: 28 Jan 2017
Accepted Paper Series
WHU - Otto Beisheim School of Management and University of Geneva - Geneva Finance Research Institute (GFRI)
Downloads 863
23.

The State Administration of International Tax Avoidance

1 Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law Research Paper No. 2015-95
Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 20 Oct 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 848
24.

Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach

Number of pages: 38 Posted: 19 Mar 2018 Last Revised: 03 Jun 2018
Working Paper Series
FGV DIREITO SP and University of São Paulo (USP)
Downloads 842
25.

Destination-Based Cash-Flow Taxation: A Critical Appraisal

University of Toronto Law Journal, 67:3 (2017), pp 301-347
Number of pages: 33 Posted: 19 Dec 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 796
26.

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

Number of pages: 70 Posted: 01 Feb 2015 Last Revised: 21 Oct 2018
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and Boston University Questrom School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 779
27.

Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis

Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09
Number of pages: 75 Posted: 08 Jul 2014 Last Revised: 14 Jul 2014
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Independent, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads 777
28.

The Effect of Repatriation Tax Costs on U.S. Multinational Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 50 Posted: 26 May 2014 Last Revised: 09 Jun 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)
Downloads 772
29.

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

CESifo Working Paper Series No. 4851
Number of pages: 43 Posted: 09 Jul 2014
Working Paper Series
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 755
30.

Reconsidering International Tax Neutrality

Tax Law Review, Vol. 64, P. 99, 2011, U of Penn, Inst for Law & Econ Research Paper No. 09-16
Number of pages: 31 Posted: 22 May 2009 Last Revised: 24 Oct 2014
Accepted Paper Series
University of Pennsylvania Law School
Downloads 745
31.

Pengaruh Penerbitan Sukuk Negara Sebagai Pembiayaan Defisit Fiskal dan Kondisi Ekonomi Makro Terhadap Perkembangan Perbankan Syariah di Indonesia (The Effect of Sovereign Sukuk Issuance as State Fiscal Funding and Macroeconomics on The Islamic Banking Growth in Indonesia)

Jurnal of Info Artha Sekolah Tinggi Akuntansi Negara (STAN), p. 1-21, Vol.II/XII/2014, ISSN 0852-6737
Number of pages: 20 Posted: 12 Sep 2016
Working Paper Series
Financial Education and Training Agency
Downloads 743
32.

Tax Convergence and Globalization

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 10 Oct 2010
Working Paper Series
University of Michigan Law School
Downloads 737
33.

Conflicting Transfer Pricing Incentives and the Role of Coordination

Tuck School of Business Working Paper No. 2010-74
Number of pages: 49 Posted: 17 May 2010 Last Revised: 20 Sep 2016
Working Paper Series
University of Pennsylvania - Accounting Department, Dartmouth College - Tuck School of Business and University of Virginia - McIntire School of Commerce
Downloads 726
34.

Virtual Issue on Tax Research Published in the Journal of Accounting Research

Kenan Institute of Private Enterprise Research Paper No. 18-4
Number of pages: 9 Posted: 13 Nov 2017 Last Revised: 04 May 2018
Working Paper Series
Duke University - Accounting and University of North Carolina at Chapel Hill
Downloads 717
35.

Corporate Tax Havens and Transparency

Ross School of Business Paper No. 1272
Number of pages: 62 Posted: 29 Mar 2015 Last Revised: 07 Oct 2017
Working Paper Series
INSEAD - Economics and Political Sciences and University of Illinois at Urbana-Champaign
Downloads 704
36.

How The Netherlands Became a Tax Haven for Multinationals

Number of pages: 23 Posted: 29 Jan 2019
Working Paper Series
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 694
37.

On the Timing and Pricing of Dividends: Reply

Number of pages: 14 Posted: 01 Jun 2016 Last Revised: 04 Jun 2016
Working Paper Series
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 645
38.

The Use of Foreign Blocker Corporations by U.S. Nonprofits: Should Blockers Be Blocked?

Number of pages: 21 Posted: 28 Oct 2016
Working Paper Series
Hofstra University School of Law and Yale University
Downloads 640
39.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Working Paper Series
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 635
40.

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions

Number of pages: 59 Posted: 17 Apr 2009 Last Revised: 01 Sep 2010
Working Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 601
41.

International Debt Shifting: Do Multinationals Shift Internal or External Debt?

CESifo Working Paper Series No. 3519
Number of pages: 46 Posted: 21 Jul 2011
Working Paper Series
Norwegian School of Economics (NHH) - Department of Business and Management Science, Erasmus School of Economics, Norwegian School of Economics (NHH) - Department of Business and Management Science and Norwegian School of Economics (NHH)
Downloads 598
42.

Beyond Territorial and Worldwide Systems of International Taxation

Number of pages: 34 Posted: 22 Feb 2015
Working Paper Series
Reed College - Department of Economics
Downloads 588
43.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Working Paper Series
University of Paderborn and Paderborn University
Downloads 583
44.

When Did Tax Avoidance Become Respectable?

71 Tax Law Review 123-177 (2017), UCLA School of Law, Law-Econ Research Paper No. 17-15
Number of pages: 71 Posted: 08 Aug 2017 Last Revised: 31 May 2018
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 576
45.

The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments

CESifo Working Paper Series No. 3076
Number of pages: 28 Posted: 14 Jun 2010
Working Paper Series
International Monetary Fund, University of Tübingen and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 547
46.

The Effect of Inversions on Corporate Governance

Number of pages: 52 Posted: 17 Aug 2014 Last Revised: 26 Oct 2016
Working Paper Series
D'Amore-McKim School of Business-Northeastern University, Washington University in Saint Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 536
47.

Does Foreign Tax Arbitrage Promote Innovation?

Number of pages: 50 Posted: 16 Nov 2015 Last Revised: 25 Aug 2019
Working Paper Series
Carnegie Mellon University - David A. Tepper School of Business
Downloads 531
48.

Hybrid Finance in the Double Tax Treaties

SFB International Tax Coordination Discussion Paper No. 21
Number of pages: 13 Posted: 27 May 2008
Working Paper Series
Vienna University of Economics and Business Administration, Tax Management Group
Downloads 505
49.

The Relation between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks

Number of pages: 52 Posted: 06 Mar 2017
Working Paper Series
Michigan State University, Eli Broad College of Business, Michigan State University - Department of Accounting & Information Systems and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 505
50.

Cross-Border Intra-Group Financial Transactions - Evidence from Germany

Number of pages: 49 Posted: 15 Apr 2016
Working Paper Series
University of Hamburg and University of Applied Sciences Worms
Downloads 500