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
University of Sydney
Downloads
4,802
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
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
3,087
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
765
Downloads
3,087
3.
The Value of Offshore Secrets – Evidence from the Panama Papers
Number of pages: 58
Posted: 28 Apr 2016
Last Revised: 11 Jul 2018
Working Paper Series
INSEAD, Bocconi University - Department of Finance and University of Michigan, Stephen M. Ross School of Business
Downloads
2,398
4.
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
2,069
5.
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
1,968
6.
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
1,900
7.
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
1,892
8.
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
1,721
9.
Tax Rates and Corporate Decision Making
Review of Financial Studies, Vol. 30, No. 9, 2017, pp. 3128–3175.
Number of pages: 85
Posted: 13 Jan 2015
Last Revised: 22 Sep 2017
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
1,635
10.
Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences
Number of pages: 25
Posted: 13 Aug 2014
Working Paper Series
University of Oregon - Department of Accounting
Downloads
1,598
11.
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
There are 2 versions of this paper
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Downloads
1,522
Downloads
142
Downloads
1,522
12.
When Does Tax Avoidance Result in Tax Uncertainty?
The Accounting Review, Forthcoming
Number of pages: 57
Posted: 06 Jan 2014
Last Revised: 21 Jul 2018
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads
1,483
13.
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
There are 2 versions of this paper
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
Downloads
1,369
The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?
Review of Accounting Studies, Vol. 22, No. 3, 2017
Number of pages: 47
Posted: 10 Mar 2018
Downloads
81
Downloads
1,369
14.
The Impact of Value Added Tax on Revenue Generation in Nigeria
Number of pages: 13
Posted: 23 Oct 2014
Working Paper Series
Olabisi Onabanjo University (OOU)
Downloads
1,338
15.
Effectiveness of Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications
Number of pages: 63
Posted: 28 Feb 2014
Working Paper Series
World Bank Group
Downloads
1,325
16.
Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms
Number of pages: 39
Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads
1,293
17.
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
Duke University, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
There are 2 versions of this paper
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
Downloads
1,240
Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Downloads
1,240
18.
Taxes and Audit Quality
Number of pages: 23
Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads
1,236
19.
Institutional Ownership and Corporate Tax Avoidance: New Evidence
Number of pages: 54
Posted: 15 May 2016
Last Revised: 26 May 2016
Working Paper Series
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
Institutional Ownership and Corporate Tax Avoidance: New Evidence
Number of pages: 54
Posted: 15 May 2016
Last Revised: 26 May 2016
Downloads
1,097
Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Posted: 27 May 2016
Downloads
1,097
20.
Overconfidence and Corporate Tax Policy
Number of pages: 42
Posted: 14 Mar 2014
Last Revised: 03 Feb 2018
Working Paper Series
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and University of Florida - Fisher School of Accounting
Downloads
991
21.
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
Georgetown University, University of California-Irvine and Wisconsin School of Business
Downloads
957
22.
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
There are 2 versions of this paper
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
Downloads
854
Tax Havens and Disclosure Aggregation
Forthcoming, Journal of International Business Studies
Number of pages: 44
Posted: 24 Apr 2017
Downloads
111
Downloads
854
23.
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
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads
851
24.
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
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads
843
25.
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
837
26.
Governance and Taxes: A Note on Methodology
Number of pages: 2
Posted: 27 Feb 2018
Working Paper Series
Carnegie Mellon University and Carnegie Mellon University - David A. Tepper School of Business
Downloads
825
27.
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
New York University School of Law
Downloads
816
28.
Corporate Tax Avoidance: Data Truncation and Loss Firms
Review of Accounting Studies, Forthcoming
Number of pages: 49
Posted: 24 Sep 2013
Last Revised: 08 Jun 2018
Accepted Paper Series
University of Memphis and Tuck School of Business at Dartmouth
Downloads
815
29.
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
University of Surrey - School of Law and Cologne Graduate School in Management
Downloads
814
30.
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
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 4 versions of this paper
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
Downloads
803
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Forthcoming
Number of pages: 72
Posted: 24 Oct 2016
Last Revised: 01 Jan 2017
Downloads
154
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
NBER Working Paper No. w21834
Number of pages: 72
Posted: 04 Jan 2016
Last Revised: 05 Feb 2016
Downloads
18
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Downloads
803
31.
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
796
32.
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
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
There are 2 versions of this paper
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
Downloads
767
Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Downloads
767
33.
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
762
34.
'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
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads
735
35.
Governance and Taxes: Evidence from Regression Discontinuity
Number of pages: 55
Posted: 04 Mar 2015
Last Revised: 06 May 2016
Working Paper Series
Carnegie Mellon University and Carnegie Mellon University - David A. Tepper School of Business
Downloads
728
36.
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
715
37.
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
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads
695
38.
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: 53
Posted: 20 Sep 2014
Last Revised: 12 Apr 2018
Working Paper Series
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads
679
39.
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
Boston College Law School and Boston College - Law School
Downloads
675
40.
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
Univ. of Nebraska - Lincoln, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and American University - Kogod School of Business
Downloads
672
41.
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
There are 2 versions of this paper
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
Downloads
671
Destination-Based Cash-Flow Taxation: A Critical Appraisal
Number of pages: 38
Posted: 02 Oct 2015
Last Revised: 19 Dec 2016
Downloads
315
Downloads
671
42.
The Relationship between Corporate Social Responsibility and International Tax Avoidance
LEIDEN UNIVERSITY – LEIDEN LAW SCHOOL - WORKING PAPER APRIL 2015
Number of pages: 15
Posted: 23 Nov 2016
Working Paper Series
Leiden University - Department of Tax Law and Economics and Leiden University - Leiden Law School
Downloads
670
43.
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
Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
Downloads
659
44.
Is Tax Volatility Priced by Lenders in the Syndicated Loan Market?
European Accounting Review, Forthcoming
Number of pages: 56
Posted: 25 Sep 2013
Last Revised: 26 Aug 2018
Accepted Paper Series
UCLA Anderson School of Management
Downloads
659
45.
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
Independent
Downloads
655
46.
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
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
652
47.
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
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy, Boston University Questrom School of Business and University of Florida - Fisher School of Accounting
Downloads
643
48.
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
Downloads
631
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
University of Michigan Law School and University of Michigan Law School
Downloads
630
50.
Profit Shifting of U.S. Multinationals
Number of pages: 33
Posted: 08 Jan 2016
Working Paper Series
Joint Committee on Taxation, U.S. Congress, Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress
Downloads
630
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