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
15,852
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
9,730
3.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
6,783
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
6,144
Downloads
6,144
5.
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
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of California, Berkeley - Haas School of Business and Cornell University
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
6,063
Tax Evasion Across Industries: Soft Credit Evidence from Greece
NBER Working Paper No. w21552
Number of pages: 73
Posted: 14 Sep 2015
Last Revised: 14 Apr 2016
Downloads
29
Downloads
6,063
6.
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
5,893
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
5,572
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
5,233
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
5,079
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2010
Downloads
128
Downloads
5,079
10.
'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
4,451
11.
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
4,407
12.
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
Downloads
4,226
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 Department
Downloads
3,578
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 - Faculty of Law
Downloads
2,955
15.
International Tax as International Law
Number of pages: 18
Posted: 11 Mar 2004
Working Paper Series
University of Michigan Law School
Downloads
2,936
16.
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
2,813
17.
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
2,792
18.
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
2,631
19.
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
2,630
20.
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
2,621
21.
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
Downloads
2,611
22.
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
2,608
23.
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
2,504
24.
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, 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, 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, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads
2,452
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
Reed College - Department of Economics
Downloads
2,365
26.
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
2,298
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
2,298
27.
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
2,269
28.
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
2,184
29.
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
2,110
30.
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 Department
Downloads
2,042
31.
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 Texas A&M School of Innovation
Downloads
2,040
32.
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
1,995
33.
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 Iowa Tippie College of Business
Downloads
1,980
34.
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
1,951
35.
The Tax Treaties Myth
Number of pages: 54
Posted: 28 Mar 2003
Accepted Paper Series
University of Oxford, Faculty of Law
Downloads
1,944
36.
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
1,942
37.
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 University of Toronto - Joseph L. Rotman School of Management
Downloads
1,938
38.
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
1,913
39.
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
1,890
40.
LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58
Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads
1,868
41.
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
Downloads
1,840
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
1,809
43.
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
1,798
44.
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
1,708
45.
Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?
Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26
Posted: 14 Dec 2009
Last Revised: 13 Feb 2012
Accepted Paper Series
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads
1,677
46.
Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law
Bulletin for International Taxation, April 2008, Victoria University of Wellington Legal Research Paper No. 133/2017
Number of pages: 21
Posted: 22 Sep 2009
Last Revised: 05 Oct 2017
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads
1,647
47.
The Nature and Purposes of Double Taxation Agreements and the Issues Which the Interpretation of Such Agreements May Give Rise
Number of pages: 19
Posted: 14 Mar 2012
Last Revised: 16 Mar 2012
Working Paper Series
affiliation not provided to SSRN
Downloads
1,646
48.
Taxation and Public Finance in a Transition Economy: A Case Study of Russia
Number of pages: 13
Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads
1,624
49.
Dividends and Politics (Revised)
ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Number of pages: 68
Posted: 05 Feb 2005
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law, IE Business School, IE University and University of Cambridge - Faculty of Law
Downloads
1,589
50.
Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal
Taxes - The Tax Magazine, Forthcoming
Number of pages: 24
Posted: 21 Nov 2007
Last Revised: 10 Feb 2008
Accepted Paper Series
University of Florida College of Law
Downloads
1,552
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