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SSRN eLibrary Search Results
Tax eJournal
125,509 Total downloads
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How Does the Tax Status of the Country Impact Capital Structure? Evidence from the GCC RegionJournal of Multinational Financial Management, Vol. 37-38, 2016 Akram Temimi, Rami Zeitun and Karim Mimouni Qatar University - Department of Economics, Qatar University - Department of Finance and Economics and Qatar University Date Posted: June 23, 2017 Accepted Paper Series 1 downloads
The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in PracticeBritish Tax Review, Vol. 2017, No. 2, pp. 172-203, 2017, Sydney Law School Research Paper No. 17/48 Celeste Black The University of Sydney Law School Date Posted: June 19, 2017 Accepted Paper Series 16 downloads
The Effect of Tax Payment on the Performance of SMEs: The Case of Selected SMEs in Ga West Municipal AssemblyEuropean Journal of Business and Management, Vol. 8, No. 20, 2016 Evans Tee, Lawrence Asare Boadi and Richard Takyi Opoku Regentropfen College of Applied Sciences (RECAS) - Department of Business Administration, University of Professional Studies, Accra - Department of Banking and Finance and Islamic University College, Ghana Date Posted: June 19, 2017 Accepted Paper Series 2 downloads
Optimal Taxes Under Private Information: The Role of the Inflation TaxFRB St. Louis Working Paper No. 2017-14 Pedro Gomis-Porqueras and Christopher J. Waller Monash University and Federal Reserve Banks - Federal Reserve Bank of St. Louis Date Posted: June 15, 2017 Working Paper Series
Cybersecurity and Tax ReformIndiana Law Journal, Vol. 93, No. 3, Forthcoming, University of Washington School of Law Research Paper No. 2017-15 Michael Hatfield University of Washington - School of Law Date Posted: June 15, 2017 Accepted Paper Series 42 downloads
Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-TakingBenjamin P. Yost Massachusetts Institute of Technology (MIT) - Sloan School of Management Date Posted: June 14, 2017 Working Paper Series 46 downloads
Tax Loss Carryforward Disclosure and Uncertaintyarqus Discussion Paper No. 208 Vanessa Flagmeier and Jens Mueller University of Paderborn and University of Paderborn Date Posted: June 08, 2017 Working Paper Series 19 downloads
Does Stock Price Crash Risk Subside When the IRS Imposes Stricter Corporate Tax Enforcement?Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman University of Waterloo - School of Accounting and Finance, Georgia State University - J. Mack Robinson College of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration Date Posted: June 05, 2017 Last Revised: June 09, 2017 Working Paper Series 32 downloads
Taxing Capital AppreciationTax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398 Ari D. Glogower Ohio State University (OSU) - Michael E. Moritz College of Law Date Posted: June 04, 2017 Last Revised: June 08, 2017 Accepted Paper Series 92 downloads 
Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECDEuropean Financial Management, Vol. 23, Issue 3, pp. 519-542, 2017 David Kemme, Bhavik Parikh and Tanja Steigner University of Memphis - Economics, Saint Francis Xavier University and Emporia State University Date Posted: June 03, 2017 Accepted Paper Series
Tax Audits as Scarecrows: Evidence from a Large-Scale Field ExperimentMarcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia Universidad de la Republica - Instituto de Economía, Universidad de la Republica, Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), Universidad de la Republica and University of California, Los Angeles (UCLA) Date Posted: June 03, 2017 Working Paper Series 28 downloads
Mugging Tax Evaders: Using Transfers to Diminish Tax Evasion. An Information Processing ApproachHieronymus Christopher Heyerdahl Independent Date Posted: June 01, 2017 Working Paper Series 5 downloads
Corporate Social Responsibility and Taxation: A Chance to Develop the TheoryWestern New England Law Review, Vol. 39, No. 4, Forthcoming Doron Narotzki University of Akron - The George W. Daverio School of Accountancy Date Posted: June 01, 2017 Accepted Paper Series 64 downloads
The Relation Among Trapped Cash, Permanently Reinvested Earnings, and Foreign CashJournal of Corporate Finance, Forthcoming Stacie Kelley Laplante and Wayne L. Nesbitt University of Wisconsin - Madison and Michigan State University, Eli Broad College of Business Date Posted: May 30, 2017 Accepted Paper Series 71 downloads
The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax HavensWorking Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-4 Niels Johannesen and Tim B.M. Stolper University of Copenhagen and Max Planck Institute for Tax Law and Public Finance Date Posted: May 29, 2017 Last Revised: June 09, 2017 Working Paper Series 28 downloads
Tax Inversions: The Good the Bad and the UglyFuller, Phillip and Henry Thomas. “Tax Inversions: The Good The Bad and The Ugly.” Business Quest (2017), Phillip Fuller and Henry Thomas Jackson State University and Jackson State University - Accounting Date Posted: May 28, 2017 Last Revised: May 31, 2017 Accepted Paper Series 28 downloads
How Do Effective Tax Rates Vary Across Firms and Time? Insight from Effective Tax Rate ReconciliationsKatharine D. Drake, Russ Hamilton and Stephen J. Lusch University of Arizona - Department of Accounting, University of Arizona -- Department of Accounting and University of Kansas - Accounting and Information Systems Area Date Posted: May 28, 2017 Working Paper Series 44 downloads
Regulatory Compensation Limits and Business Performance – Evidence from the National Football LeagueWU International Taxation Research Paper Series No. 2017-06 Matthias Petutschnig Vienna University of Economics and Business Date Posted: May 24, 2017 Working Paper Series 39 downloads
The Deterrence Effect of Whistleblowing - An Event Study of Leaked Customer Information from Banks in Tax HavensEPRU Working Paper Series 2017-01 Niels Johannesen and Tim B.M. Stolper University of Copenhagen and Max Planck Institute for Tax Law and Public Finance Date Posted: May 23, 2017 Working Paper Series 30 downloads
Taxation, Competitiveness, and Inversions: A Response to KleinbardTax Notes, Vol. 155, P. 619, 2017, U of Penn, Inst for Law & Econ Research Paper No. 17-21 Michael S. Knoll University of Pennsylvania Law School Date Posted: May 23, 2017 Accepted Paper Series 126 downloads
Targeting Corporate Inversions – Are We Doing the Right Thing?Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017) Doron Narotzki University of Akron - The George W. Daverio School of Accountancy Date Posted: May 19, 2017 Accepted Paper Series 74 downloads
How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?Nathan C. Goldman, Kathleen Powers and Brian M. Williams University of Texas at Dallas - Naveen Jindal School of Management, University of Tennessee, Knoxville - Haslam College of Business and Indiana University - Kelley School of Business - Department of Accounting Date Posted: May 19, 2017 Working Paper Series 67 downloads
The Relevance of Tax Cash Flow and Tax ExpenseJeri K. Seidman and Bridget Stomberg University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business Date Posted: May 18, 2017 Working Paper Series 61 downloads
Payroll Tax & the BlockchainTax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17 Richard Thompson Ainsworth and Ville Viitasaari NYU - Graduate Tax Program and Finnish Tax Administration Date Posted: May 18, 2017 Accepted Paper Series 55 downloads
The Deferred Tax Asset Valuation Allowance and Firm CreditworthinessAlexander Edwards University of Toronto - Rotman School of Management Date Posted: May 16, 2017 Last Revised: June 17, 2017 Working Paper Series 43 downloads
Reassessing the Effects of Bilateral Tax Treaties on US FDI ActivityAbdullah Kumas and Daniel L. Millimet University of Richmond - Robins School of Business and Southern Methodist University (SMU) - Department of Economics Date Posted: May 15, 2017 Working Paper Series 7 downloads
Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co.Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-3 Erik Röder Max Planck Institute for Tax Law and Public Finance Date Posted: May 15, 2017 Last Revised: June 02, 2017 Working Paper Series 52 downloads
The Optimal Earned Income Tax CreditEitan Regev and Michel Strawczynski Hebrew University of Jerusalem - Department of Economics and Hebrew University of Jerusalem Date Posted: May 12, 2017 Last Revised: May 24, 2017 Working Paper Series 10 downloads
The Stability of Tax Elasticities Over the Business Cycle in European CountriesMelisso Boschi and Stefano d'Addona Centre for Applied Macroeconomic Analysis (CAMA) and University of Roma Tre Date Posted: May 12, 2017 Working Paper Series 6 downloads
A Taxonomy for Tax Loopholes55 Houston Law Review __, 2018 Forthcoming, UC Hastings Research Paper No. 244 Heather M. Field University of California Hastings College of the Law Date Posted: May 08, 2017 Last Revised: May 28, 2017 Accepted Paper Series 180 downloads
Perspectives on Corporate Tax Avoidance: Observations from the Past DecadeJaron H. Wilde and Ryan J. Wilson University of Iowa - Henry B. Tippie College of Business and University of Oregon - Lundquist College of Business Date Posted: May 08, 2017 Working Paper Series 218 downloads
Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting QualityJournal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 646-696, 2017 Art Durnev, Tiemei Li and Michel Magnan University of Iowa - Henry B. Tippie College of Business, University of Ottawa and Concordia University - Department of Accountancy Date Posted: May 05, 2017 Accepted Paper Series 1 downloads
Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in ChinaJournal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 697-727, 2017 Oliver Zhen Li, Hang Liu and Chenkai Ni National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University Date Posted: May 05, 2017 Accepted Paper Series 1 downloads
Overconfidence, CEO Awards, and Corporate Tax AggressivenessJournal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 728-754, 2017 Thomas R. Kubick and G. Brandon Lockhart University of Kansas and Clemson University - Department of Finance Date Posted: May 05, 2017 Accepted Paper Series 1 downloads
The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)David Herzig Valparaiso University Law School Date Posted: May 04, 2017 Last Revised: May 05, 2017 Working Paper Series 69 downloads
Tax Havens and Disclosure AggregationForthcoming, Journal of International Business Studies 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 Date Posted: April 24, 2017 Accepted Paper Series 61 downloads
Shareholder Wealth Effects of Border Adjustment TaxationFabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill Date Posted: April 24, 2017 Last Revised: June 21, 2017 Working Paper Series 141 downloads
Citizenship OverreachMichigan Journal of International Law, Forthcoming, Temple University Legal Studies Research Paper No. 2017-12 Peter J. Spiro Temple University - James E. Beasley School of Law Date Posted: April 22, 2017 Last Revised: May 12, 2017 Accepted Paper Series 136 downloads
Tax Treaties and the Taxation of Services in the Absence of Physical Presence41 Brook. J. Int'l L. 1143 (2016) Michael S. Kirsch Notre Dame Law School Date Posted: April 21, 2017 Accepted Paper Series 62 downloads Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions Bulletin for International Taxation, Volume 71, No. 5, 2017 Eva Escribano Universidad Carlos III de Madrid Date Posted: April 20, 2017 Last Revised: May 01, 2017 Accepted Paper Series Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, But Few Solutions Debelva F., Mosquera I. 2017. Privacy and confidentiality in exchange of information procedures: some uncertainties, many issues, but few solutions. Intertax: International Tax Review. Vol. 45 (5) , pp. 362-381 Irma Johanna Mosquera Valderrama and Filip Debelva International Bureau for Fiscal Documentation (IBFD) and KU Leuven - Tax Law Institute Date Posted: April 20, 2017 Accepted Paper Series
The Backfiring Effect of Auditing on Tax ComplianceWU International Taxation Research Paper Series No. 2017-05 Juan P. Mendoza, J. Wielhouwer and Erich Kirchler VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology Date Posted: April 20, 2017 Working Paper Series 152 downloads
The Impact of Tax on the Prospects of Achieving Target Retirement Wealth in Australian Default Superannuation PlansAustralian Tax Forum, Vol. 32(1), 2017 Lisa Samarkovski, Richard Copp, Osei K. Wiafe and Brett Freudenberg Griffith University, Griffith Business School, Department of Accounting, Finance and Economics, Students, Griffith University - Griffith Business School, Griffith University and Griffith University - Griffith Business School Date Posted: April 20, 2017 Accepted Paper Series 1 downloads
The Marketization of Tax SovereigntyTsilly Dagan Bar-Ilan University - Faculty of Law Date Posted: April 17, 2017 Last Revised: May 05, 2017 Working Paper Series 49 downloads
The Legal Framework for Tax ComplianceTax Lawyer, Vol. 70, No. 2, 2017 Allen D. Madison University of South Dakota Law School Date Posted: April 17, 2017 Accepted Paper Series 41 downloads
The Effect of the Tax System as an Institutional Factor on the Business Structure in EuropeChapter 7 In: A.S. Gubik & K. Wach (Eds.). Institutional Aspects of Entrepreneurship. Miskolc: University of Miskolc, pp. 97-109. Zoltan Bartha University of Miskolc Date Posted: April 14, 2017 Last Revised: April 20, 2017 Accepted Paper Series 7 downloads
A New Framework for Cost-Benefit Analysis and the Measurement of Benefit Intensity of GST GrowthMohd Azhar Abdul Karim and Vincent B.Y. Gan University Putra Malaysia and University Putra Malaysia Date Posted: April 13, 2017 Working Paper Series 18 downloads
Towards Neutral Distribution Taxes and Vanishing Tax Effects in the European UnionChristoph Maier and Deborah Schanz Munich School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) Date Posted: April 08, 2017 Working Paper Series 10 downloads
Getting from Here to There: The Transition Tax Issue154 Tax Notes, March 27, 2017, at 69, U of Texas Law, Public Law Research Paper No. 671 J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School Date Posted: April 05, 2017 Last Revised: May 16, 2017 Accepted Paper Series 98 downloads
Tax Uncertainty and Dividend PayoutsWU International Taxation Research Paper Series No. 2017-04 Harald Amberger Vienna University of Economics and Business Date Posted: April 05, 2017 Working Paper Series 100 downloads |
