1.
Some Reflections on the OECD and the Sources of International Tax Principles
Reprinted from Tax Notes International, Volume 70, Number 12, June 17, 2013, p. 1195, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-03
Number of pages: 10
Posted: 03 Jul 2013
Last Revised: 02 Apr 2014
Working Paper Series
Boston College Law School
Downloads
18,385
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
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
11,042
3.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
7,573
4.
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Working Paper Series
University of Bologna
There are 2 versions of this paper
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Downloads
7,128
Downloads
7,128
5.
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
6,972
6.
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
Tulane University, University of California, Berkeley - Haas School of Business and Washington University in Saint Louis, John M. Olin Business School
There are 2 versions of this paper
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
Downloads
6,204
Tax Evasion Across Industries: Soft Credit Evidence from Greece
NBER Working Paper No. w21552
Number of pages: 73
Posted: 14 Sep 2015
Last Revised: 23 May 2021
Downloads
49
Downloads
6,204
7.
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
5,975
8.
Goods and Services Tax (GST): A New Tax Reform in Malaysia
International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013
Number of pages: 8
Posted: 06 Jan 2013
Accepted Paper Series
Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting
Downloads
5,676
9.
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
There are 2 versions of this paper
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Downloads
5,304
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2022
Downloads
154
Downloads
5,304
10.
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
4,820
11.
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
4,737
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
University of Southern California Gould School of Law, Deceased
Downloads
4,498
13.
The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications
British Tax Review, No. 4, 2008
Number of pages: 41
Posted: 26 Sep 2008
Accepted Paper Series
London School of Economics - Law School
Downloads
3,856
14.
Controlled Foreign Company Regimes and Double Taxation
Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015
Number of pages: 4
Posted: 14 May 2010
Last Revised: 10 Jun 2015
Accepted Paper Series
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads
3,455
15.
Carbon Leakage Measures and Border Tax Adjustments Under WTO Law
Number of pages: 52
Posted: 23 Mar 2012
Working Paper Series
Graduate Institute of International and Development Studies (IHEID)
Downloads
3,381
16.
International Tax as International Law
Number of pages: 18
Posted: 11 Mar 2004
Working Paper Series
University of Michigan Law School
Downloads
3,131
17.
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
3,033
18.
Globalization, Tax Competition and the Fiscal Crisis of the Welfare State
A revised version of this working paper is in 113 Harvard Law Review, May, 2000.
Number of pages: 98
Posted: 18 Feb 2000
Accepted Paper Series
University of Michigan Law School
Downloads
2,873
19.
Hard Law & Soft Law in International Taxation
Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10
Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads
2,828
20.
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
University of Southern California Gould School of Law, Deceased
Downloads
2,773
21.
Equity Risk Incentives and Corporate Tax Aggressiveness
Journal of Accounting Research, Forthcoming
Number of pages: 48
Posted: 04 Feb 2009
Last Revised: 14 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads
2,759
22.
Value Added Tax Administration in Ethiopia: A Reflection of Problems
UNSW Law Research Paper No. 2009-27, Tax Research, Vol. 6, No. 2, pp. 145-168, 2008
Number of pages: 24
Posted: 16 Aug 2009
Accepted Paper Series
University of New South Wales (UNSW)
Downloads
2,743
23.
Pillar 2: Rule Order, Incentives, and Tax Competition
Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16
Posted: 11 Mar 2022
Working Paper Series
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads
2,730
24.
The Theory of International Tax Competition and Coordination
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72
Posted: 18 Jul 2012
Last Revised: 09 Jul 2014
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads
2,705
25.
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
UCLA School of Law
Downloads
2,692
26.
Debt and Equity: What's the Difference? A Comparative View
Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09
Number of pages: 99
Posted: 17 Sep 2009
Working 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, CMS Hasche SigleMax 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 TaxlawMax 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, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public FinanceHgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads
2,617
27.
Profit Shifting Before and After the Tax Cuts and Jobs Act
73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45
Posted: 21 Nov 2018
Last Revised: 13 Jan 2021
Working Paper Series
UCLA School of Law
Downloads
2,601
28.
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
Bush School of Government & Public Service / School of Law and William Blair
Downloads
2,489
29.
The Tax Treaties Myth
Number of pages: 54
Posted: 28 Mar 2003
Accepted Paper Series
University of Oxford, Faculty of Law
Downloads
2,402
30.
BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9
Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads
2,371
31.
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Working Paper Series
Monash University - Department of Economics and Independent
There are 2 versions of this paper
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Downloads
2,354
Multinational Transfer Pricing, Tax Arbitrage and the Arm's Length Principle
Economic Record, Vol. 83, Issue 263, pp. 398-404, December 2007
Number of pages: 7
Posted: 05 Jan 2008
Downloads
25
Downloads
2,354
32.
The Demand for Tax Haven Operations
Number of pages: 27
Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
2,285
33.
Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Number of pages: 72
Posted: 20 Sep 2005
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law and affiliation not provided to SSRN
Downloads
2,272
34.
Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5
Posted: 01 Sep 2014
Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads
2,227
35.
Global Taxation of Cross Border E-Commerce Income
Virginia Tax Review, Vol. 31, No. 4, 2012
Number of pages: 56
Posted: 26 Jul 2012
Last Revised: 04 Dec 2017
Accepted Paper Series
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads
2,225
36.
The Digital Services Tax: A Conceptual Defense
73(1) Tax Law Review 69-111 (2019)
Number of pages: 33
Posted: 07 Nov 2018
Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads
2,222
37.
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
2,187
38.
Moving Money: International Financial Flows, Taxes, & Money Laundering
Hastings International and Comparative Law Review, Vol. 37, No. 1 - Winter 2014, U of Alabama Legal Studies Research Paper No. 2348144, Case Legal Studies Research Paper No. 2013-21
Number of pages: 123
Posted: 04 Nov 2013
Last Revised: 06 Jun 2014
Accepted Paper Series
Case Western Reserve University School of Law and Bush School of Government & Public Service / School of Law
Downloads
2,126
39.
The Transfer Pricing Problem: A Global Proposal for Simplification
Tax Lawyer, Summer 2006
Number of pages: 40
Posted: 03 Oct 2008
Accepted Paper Series
London School of Economics - Law School
Downloads
2,118
40.
Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals
UCLA School of Law, Law-Econ Research Paper No. 20-12
Number of pages: 20
Posted: 17 Aug 2020
Last Revised: 23 Jan 2021
Working Paper Series
UCLA School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads
2,112
41.
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
2,052
42.
Tax Evasion and Ethics: A Demographic Study of 33 Countries
Number of pages: 20
Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads
2,041
43.
Tax Competition, Tax Arbitrage, and the International Tax Regime
U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41
Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads
2,031
44.
Comparative Income Taxation: A Structural Analysis. 2nd Edition
Boston College Legal Studies Paper No. 50
Number of pages: 3
Posted: 15 Nov 2004
Accepted Paper Series
Boston College Law School and Goodmans LLP Toronto
Downloads
2,028
45.
Expectations and Expatriations: A Long-Run Event Study
Number of pages: 51
Posted: 15 Aug 2013
Last Revised: 03 Sep 2020
Working Paper Series
University of Notre Dame Mendoza College of Business
Downloads
2,005
46.
Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?
Number of pages: 66
Posted: 08 Dec 2019
Last Revised: 09 Apr 2021
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads
1,977
47.
The Transformation of International Tax
American Journal of International Law, forthcoming July 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-36, Virginia Law and Economics Research Paper No. 2020-08
Number of pages: 60
Posted: 15 Apr 2020
Last Revised: 14 May 2020
Accepted Paper Series
University of Virginia School of Law
Downloads
1,971
48.
International Effective Minimum Taxation – The GLOBE Proposal
Number of pages: 50
Posted: 09 May 2019
Last Revised: 07 Jun 2019
Working Paper Series
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads
1,970
49.
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
University of Southern California Gould School of Law, Deceased
Downloads
1,957
50.
Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Number of pages: 21
Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads
1,930
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