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
5,612
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
3,420
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
789
Downloads
3,420
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
3,026
4.
The Panama Papers and Tax Morality
Number of pages: 13
Posted: 08 Apr 2016
Working Paper Series
UNSW Business School
Downloads
2,534
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
2,423
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
2,305
7.
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
2,083
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 - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads
1,989
9.
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
1,979
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
1,891
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
1,850
12.
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
1,740
Downloads
233
Downloads
1,740
13.
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
1,655
14.
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
1,628
15.
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
1,585
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
1,478
17.
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
1,471
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
99
Downloads
1,471
18.
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
1,462
19.
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
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
1,374
Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Posted: 22 Jun 2016
Downloads
1,374
20.
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 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
1,326
Institutional Ownership and Corporate Tax Avoidance: New Evidence
Accounting Review, Forthcoming
Posted: 27 May 2016
Downloads
1,326
21.
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
1,305
22.
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 Drexel University
Downloads
1,158
23.
Profit Shifting Before and After the Tax Cuts and Jobs Act
Number of pages: 50
Posted: 21 Nov 2018
Last Revised: 21 Jan 2020
Working Paper Series
Reed College - Department of Economics
Downloads
1,106
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
1,101
25.
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
1,048
26.
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
1,017
27.
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
1,002
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
972
29.
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
944
30.
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
942
31.
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
917
Tax Havens and Disclosure Aggregation
Forthcoming, Journal of International Business Studies
Number of pages: 44
Posted: 24 Apr 2017
Downloads
133
Downloads
917
32.
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
909
33.
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
888
34.
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
882
35.
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
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
868
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
165
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
22
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
868
36.
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
856
37.
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
842
38.
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
832
39.
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
829
40.
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
825
41.
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
Stanford Graduate School of Business, Boston College, University of Virginia - McIntire School of Commerce and Indiana University - Kelley School of Business
There are 2 versions of this paper
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
Downloads
816
How Reliably Do Empirical Tests Identify Tax Avoidance?
Contemporary Accounting Research, Forthcoming
Posted: 22 Nov 2019
Downloads
816
42.
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
Oklahoma State University and Washington State University
Downloads
816
43.
'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
800
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
800
45.
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
799
46.
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
791
Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
Downloads
791
47.
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
779
Destination-Based Cash-Flow Taxation: A Critical Appraisal
Number of pages: 38
Posted: 02 Oct 2015
Last Revised: 19 Dec 2016
Downloads
325
Downloads
779
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
There are 3 versions of this paper
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Number of pages: 70
Posted: 01 Feb 2015
Last Revised: 21 Oct 2018
Downloads
774
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Contemporary Accounting Research, Forthcoming
Number of pages: 69
Posted: 19 Nov 2019
Downloads
73
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Contemporary Accounting Research, Forthcoming
Posted: 05 Dec 2019
Downloads
774
49.
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
770
50.
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
768
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