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Viewing: 1 - 50 of 818 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 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
University of Chicago Law School

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

Multiple version iconThere 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
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
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
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
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
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

Multiple version iconThere 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
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
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
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

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

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

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

Multiple version iconThere 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
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
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
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
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
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
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
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
University of British Columbia (UBC) - Faculty of Law

Multiple version iconThere 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
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
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
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
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
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
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
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
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
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
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
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
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
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