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Tax eJournal

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Viewing: 1 - 50 of 1,727 papers

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 6,075
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

Multiple version iconThere are 2 versions of this paper

Downloads 3,594
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 3,156
4.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
UNSW Business School
Downloads 2,785
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
Tilburg Law School
Downloads 2,543
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
UCLA School of Law
Downloads 2,414
7.

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 2,192
8.

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 2,105
9.

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 - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,058
10.

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 1,949
11.

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 - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,919
12.

Ten Questions About Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31 Posted: 21 Dec 2017 Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,829
13.

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 1,814
14.

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

Multiple version iconThere are 2 versions of this paper

Downloads 1,813
15.

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

Number of pages: 72 Posted: 28 Feb 2014 Last Revised: 28 Sep 2020
Working Paper Series
The World Bank
Downloads 1,759
16.

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 1,752
17.

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 1,542
18.

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 1,535
19.

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 1,502
20.

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

Multiple version iconThere are 2 versions of this paper

Downloads 1,429
21.

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
Working Paper Series
Causeway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University

Multiple version iconThere are 2 versions of this paper

Downloads 1,400
22.

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 1,323
23.

Overconfidence and Corporate Tax Policy

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 14 Mar 2014 Last Revised: 30 May 2019
Accepted 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 Villanova University
Downloads 1,189
24.

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 1,173
25.

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 1,140
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 1,078
27.

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 1,070
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 Arkansas - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 1,035
29.

Strategic Reactions in Corporate Tax Planning

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 23 Dec 2016 Last Revised: 19 Apr 2019
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 1,026
30.

The Effect of Tax Payment on the Performance of SMEs: The Case of Selected SMEs in Ga West Municipal Assembly

European Journal of Business and Management, Vol. 8, No. 20, 2016
Number of pages: 7 Posted: 19 Jun 2017
Accepted Paper Series
UPSA, University of Professional Studies - Department of Banking and Finance and Islamic University College, Ghana
Downloads 993
31.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Accepted Paper Series
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 991
32.

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 984
33.

The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know

Houser, Kimberly and Sanders, Debra, The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know (February, 2018). Journal of Taxation, Vol. 128, No. 2, 2018. Thomas Reuters/Tax & Accounting.
Number of pages: 16 Posted: 01 Mar 2018 Last Revised: 17 Oct 2018
Accepted Paper Series
University of North Texas and Washington State University
Downloads 947
34.

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 932
35.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 931
36.

The Fraud Triangle and Tax Evasion

Indiana Legal Studies Research Paper No. 398, 106 IOWA L. REV. __ (forthcoming 2021), Iowa Law Review, Forthcoming
Number of pages: 58 Posted: 28 Feb 2019 Last Revised: 12 Jan 2021
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 911
37.

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 905
38.

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 897
39.

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
Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 4 versions of this paper

Downloads 891
40.

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate

Number of pages: 58 Posted: 02 Nov 2018
Working Paper Series
Georgetown University Law Center
Downloads 883
41.

Cryptocurrency & Robots: How to Tax and Pay Tax on Them

69 South Carolina Law Review 697 (69 S.C. L. Rev. 697)
Number of pages: 68 Posted: 11 Dec 2017 Last Revised: 03 Jun 2018
Accepted Paper Series
Yale Law School
Downloads 881
42.

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 875
43.

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 875
44.

Effects of Disclosing Tax Avoidance: Capital Market Reaction to LuxLeaks

Number of pages: 51 Posted: 07 Oct 2016 Last Revised: 04 Mar 2018
Working Paper Series
University of Cologne, Universität zu Köln and University of Cologne
Downloads 873
45.

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: 41 Posted: 06 Dec 2014 Last Revised: 23 Sep 2019
Working Paper Series
University of Texas at Austin, MIT - Sloan, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 850
46.

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 848
47.

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
affiliation not provided to SSRN, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 838
48.

Payroll Tax & the Blockchain

Tax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17
Number of pages: 32 Posted: 18 May 2017
Accepted Paper Series
NYU - Graduate Tax Program and Finnish Tax Administration
Downloads 834
49.

S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges

Journal of Passthrough Entities, Vol. 21, p. 21, 2018, Brooklyn Law School, Legal Studies Paper No. 570
Number of pages: 6 Posted: 17 Oct 2018
Accepted Paper Series
Brooklyn Law School
Downloads 825
50.

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 820