SSRN Tax eJournal

1.

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

Antony Ting

University of Sydney

Downloads 3,869

2.

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

Dhammika Dharmapala

University of Chicago Law School

There are 2 versions of this paper

Downloads 2,806

3.

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

Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,858

4.

The Value of Offshore Secrets – Evidence from the Panama Papers

Number of pages: 50 Posted: 28 Apr 2016 Last Revised: 14 Aug 2017

Working Paper Series

James O'Donovan, Hannes F. Wagner and Stefan Zeume

INSEAD, Bocconi University - Department of Finance and University of Michigan, Stephen M. Ross School of Business

Downloads 1,690

5.

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

Hans Gribnau

Tilburg Law School

Downloads 1,606

6.

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

Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock

Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University

Downloads 1,412

7.

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

Kimberly A. Clausing

Reed College - Department of Economics

Downloads 1,354

8.

Tax Rates and Corporate Decision Making

Review of Financial Studies, Forthcoming

Number of pages: 85 Posted: 13 Jan 2015 Last Revised: 21 Jan 2017

Accepted Paper Series

John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff

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 1,332

9.

Corporate Social Responsibility, Tax Avoidance, and Earnings Performance

Journal of the American Taxation Association 37 (2): 1-21, 2015

Number of pages: 35 Posted: 20 Dec 2014 Last Revised: 15 Apr 2016

Accepted Paper Series

Luke Watson

University of Florida - Fisher School of Accounting

Downloads 1,264

10.

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

Review of Accounting Studies, Forthcoming

Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 02 Apr 2017

Accepted Paper Series

Michelle Hanlon, Edward L. Maydew and Daniel Saavedra

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management

Downloads 1,236

11.

Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences

Number of pages: 25 Posted: 13 Aug 2014

Working Paper Series

David A. Guenther

University of Oregon - Department of Accounting

Downloads 1,173

12.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016

Working Paper Series

Usman W. Chohan

University of New South Wales (UNSW), UNSW Business School

Downloads 1,154

13.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003

Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015

Working Paper Series

Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde

Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business

There are 2 versions of this paper

Downloads 1,114

14.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014

Working Paper Series

Erich Pummerer and Marcel Steller

University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation

Downloads 1,102

15.

When Does Tax Avoidance Result in Tax Uncertainty?

Number of pages: 49 Posted: 06 Jan 2014 Last Revised: 15 Aug 2017

Working Paper Series

Scott Dyreng, Michelle Hanlon and Edward L. Maydew

Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Downloads 983

16.

Effectiveness of Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications

Number of pages: 63 Posted: 28 Feb 2014

Working Paper Series

Sebastian James

World Bank Group

Downloads 980

17.

The Impact of Value Added Tax on Revenue Generation in Nigeria

Number of pages: 13 Posted: 23 Oct 2014

Working Paper Series

Olawale Samuel Luqman

Olabisi Onabanjo University (OOU)

Downloads 951

18.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming

Number of pages: 46 Posted: 27 May 2014 Last Revised: 15 Sep 2016

Accepted Paper Series

Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo

University of Toronto - Rotman School of Management, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

There are 2 versions of this paper

Downloads 836

19.

Overconfidence and Corporate Tax Policy

Number of pages: 52 Posted: 14 Mar 2014 Last Revised: 14 Jan 2017

Working Paper Series

James Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson

University of Tennessee, University of Wisconsin - Madison - Department of Accounting and Information Systems, Nanyang Technological University (NTU) and University of Florida - Fisher School of Accounting

Downloads 806

20.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857

Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015

Working Paper Series

Preeti Choudhary, Allison Koester and Terry J. Shevlin

University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine

Downloads 797

21.

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

Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas

University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business

There are 2 versions of this paper

Downloads 756

22.

The Role of Managerial Ability in Corporate Tax Avoidance

Management Science, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2753152

Number of pages: 59 Posted: 23 Mar 2016

Accepted Paper Series

Allison Koester, Terry J. Shevlin and Daniel Wangerin

Georgetown University, University of California-Irvine and Michigan State University

Downloads 755

23.

Google's 'Alphabet Soup' in Delaware

16 Houston Business and Tax Law Journal 1 (2016) lead article

Number of pages: 31 Posted: 23 Apr 2016 Last Revised: 29 Apr 2016

Accepted Paper Series

Bret N. Bogenschneider and Ruth Heilmeier

University of Surrey - School of Law and Cologne Graduate School in Management

Downloads 749

24.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015

Working Paper Series

Birgit Huesecken and Michael Overesch

University of Cologne and Universität zu Köln

Downloads 734

25.

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016

Working Paper Series

Mozaffar Khan, Suraj Srinivasan and Liang Tan

University of Minnesota - Twin Cities - Carlson School of Management, Harvard Business School and George Washington University - Department of Accountancy

There are 2 versions of this paper

Downloads 722

26.

Why Do Countries Mandate Accrual Accounting for Tax Purposes?

Forthcoming in Journal of Accounting Research

Number of pages: 59 Posted: 19 Aug 2011 Last Revised: 29 Aug 2014

Accepted Paper Series

Igor Goncharov and Martin Jacob

Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management

There are 2 versions of this paper

Downloads 714

27.

The State Administration of International Tax Avoidance

Harvard Business Law Review, Vol. 7, 2017 (Forthcoming), UC Irvine School of Law Research Paper No. 2015-95

Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 04 Apr 2017

Accepted Paper Series

Omri Y. Marian

University of California, Irvine School of Law

Downloads 694

28.

'Show Me the Money!' – Analyzing the Potential State Tax Implications of Paying Student-Athletes

Virginia Sports and Entertainment Law Journal, Vol. 14, pp. 13-49, 2014

Number of pages: 37 Posted: 23 Aug 2014 Last Revised: 02 Mar 2015

Accepted Paper Series

Kathryn Kisska-Schulze and Adam Epstein

Clemson University College of Business and Central Michigan University - Department of Finance and Law

Downloads 664

29.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming

Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017

Accepted Paper Series

Alexander Ljungqvist, Liandong Zhang and Luo Zuo

New York University (NYU) - Department of Finance, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

There are 3 versions of this paper

Downloads 653

30.

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

Michelle Hanlon, Rebecca Lester and Rodrigo S. Verdi

Massachusetts Institute of Technology (MIT) - Sloan School of Management, Stanford Graduate School of Business and Massachusetts Institute of Technology (MIT)

Downloads 630

31.

The Taxation of Crowdfunding: Income Tax Uncertainties and a Safe Harbor Test to Claim Gift Tax Exclusion

Kansas Law Review, Vol. 64, p. 143, 2015

Number of pages: 43 Posted: 10 Jan 2016

Accepted Paper Series

Paul Battista

Independent

Downloads 618

32.

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

Martin Jacob and Roni Michaely

WHU - Otto Beisheim School of Management and [email protected] Tech, Cornell University

Downloads 610

33.

Analyst coverage and corporate tax aggressiveness

Journal of Banking and Finance, Forthcoming

Number of pages: 54 Posted: 29 Mar 2014 Last Revised: 21 Sep 2016

Accepted Paper Series

Arthur C. Allen, Bill B. Francis, Qiang Wu and Yijiang Zhao

University of Nebraska at Lincoln - School of Accountancy, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and American University - Kogod School of Business

Downloads 608

34.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391

Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017

Accepted Paper Series

Shu-Yi Oei and Diane M. Ring

Boston College - Law School and Boston College - Law School

Downloads 597

35.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017

Working Paper Series

Lily L. Batchelder

New York University School of Law

Downloads 588

36.

Data Truncation Bias and the Mismeasurement of Corporate Tax Avoidance

2014 American Taxation Association Midyear Meeting

Number of pages: 48 Posted: 24 Sep 2013 Last Revised: 30 Sep 2014

Working Paper Series

Erin Henry and Richard C. Sansing

University of Tennessee, Knoxville and Tuck School of Business at Dartmouth

Downloads 551

37.

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

Wei Cui

University of British Columbia (UBC) - Faculty of Law

There are 2 versions of this paper

Downloads 550

38.

Less Successful Tax Avoiders

Number of pages: 64 Posted: 25 Sep 2013 Last Revised: 20 Jan 2017

Working Paper Series

Daniel Saavedra

UCLA Anderson School of Management

Downloads 550

39.

How Reliably Do Empirical Tests Identify Tax Avoidance?

Rock Center for Corporate Governance at Stanford University Working Paper No. 200, Stanford University Graduate School of Business Research Paper No. 15-5

Number of pages: 48 Posted: 06 Dec 2014 Last Revised: 07 Aug 2017

Working Paper Series

Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg

Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University

Downloads 542

40.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198

Number of pages: 59 Posted: 20 Sep 2014 Last Revised: 01 Jun 2017

Working Paper Series

Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu

Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver

Downloads 537

41.

Destination-Based Income Taxation and WTO Law: A Note

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3

Number of pages: 18 Posted: 04 Feb 2016

Working Paper Series

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Downloads 537

42.

Background and Current Status of FATCA

LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) , Texas A&M University School of Law Legal Studies Research Paper No. 17-31,

Number of pages: 131 Posted: 08 Mar 2017 Last Revised: 08 Jun 2017

Accepted Paper Series

William Byrnes and Robert J. Munro

Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students

Downloads 536

43.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016

Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 15 Feb 2017

Accepted Paper Series

Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie

Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy

Downloads 532

44.

Profit Shifting of U.S. Multinationals

Number of pages: 33 Posted: 08 Jan 2016

Working Paper Series

Tim Dowd, Paul Landefeld and Anne Moore

Joint Committee on Taxation, U.S. Congress, Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress

Downloads 532

45.

Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation

Number of pages: 32 Posted: 18 Jan 2016

Working Paper Series

Allison Christians

McGill University - Faculty of Law

Downloads 532

46.

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

Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella

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 530

47.

Conforming Tax Avoidance and Capital Market Pressure

Kelley School of Business Research Paper No. 15-48, Columbia Business School Research Paper No. 15-63

Number of pages: 62 Posted: 17 Jun 2015 Last Revised: 04 Jul 2017

Working Paper Series

Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson

University of Notre Dame, Columbia Business School - Accounting, Business Law & Taxation, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business

Downloads 516

48.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017

Working Paper Series

Fabio B. Gaertner, Dan Lynch and Logan B. Steele

University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison

Downloads 514

49.

Global Taxation after the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It

U of Michigan Public Law Research Paper No. 494

Number of pages: 51 Posted: 16 Jan 2016 Last Revised: 11 Feb 2016

Working Paper Series

Reuven S. Avi-Yonah and Haiyan Xu

University of Michigan Law School and Univereity of Michigan Law School

Downloads 505

50.

Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows

Number of pages: 54 Posted: 05 Feb 2014 Last Revised: 01 Oct 2016

Working Paper Series

Will Ciconte, Michael P. Donohoe, Petro Lisowsky and Michael A. Mayberry

University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting

Downloads 500

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