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Tax eJournal
125,509 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper How Does the Tax Status of the Country Impact Capital Structure? Evidence from the GCC Region
Journal 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

Incl. Electronic Paper The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in Practice
British 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

Incl. Electronic Paper 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
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

Incl. Electronic Paper Optimal Taxes Under Private Information: The Role of the Inflation Tax
FRB 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

Incl. Electronic Paper Cybersecurity and Tax Reform
Indiana 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

Incl. Electronic Paper Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
Benjamin P. Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 14, 2017
Working Paper Series
46 downloads

Incl. Electronic Paper Tax Loss Carryforward Disclosure and Uncertainty
arqus 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

Incl. Electronic Paper 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

Incl. Electronic Paper Taxing Capital Appreciation
Tax 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

Incl. Fee Electronic Paper Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD
European 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

Incl. Electronic Paper Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Marcelo 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

Incl. Electronic Paper Mugging Tax Evaders: Using Transfers to Diminish Tax Evasion. An Information Processing Approach
Hieronymus Christopher Heyerdahl
Independent
Date Posted: June 01, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Corporate Social Responsibility and Taxation: A Chance to Develop the Theory
Western 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

Incl. Electronic Paper The Relation Among Trapped Cash, Permanently Reinvested Earnings, and Foreign Cash
Journal 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

Incl. Electronic Paper The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens
Working 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

Incl. Electronic Paper Tax Inversions: The Good the Bad and the Ugly
Fuller, 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

Incl. Electronic Paper How Do Effective Tax Rates Vary Across Firms and Time? Insight from Effective Tax Rate Reconciliations
Katharine 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

Incl. Electronic Paper Regulatory Compensation Limits and Business Performance – Evidence from the National Football League
WU 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

Incl. Electronic Paper The Deterrence Effect of Whistleblowing - An Event Study of Leaked Customer Information from Banks in Tax Havens
EPRU 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

Incl. Electronic Paper Taxation, Competitiveness, and Inversions: A Response to Kleinbard
Tax 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Relevance of Tax Cash Flow and Tax Expense
Jeri 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

Incl. Electronic Paper 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
Richard Thompson Ainsworth and Ville Viitasaari
NYU - Graduate Tax Program and Finnish Tax Administration
Date Posted: May 18, 2017
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Alexander Edwards
University of Toronto - Rotman School of Management
Date Posted: May 16, 2017
Last Revised: June 17, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Reassessing the Effects of Bilateral Tax Treaties on US FDI Activity
Abdullah 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Optimal Earned Income Tax Credit
Eitan 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

Incl. Electronic Paper The Stability of Tax Elasticities Over the Business Cycle in European Countries
Melisso 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

Incl. Electronic Paper A Taxonomy for Tax Loopholes
55 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

Incl. Electronic Paper Perspectives on Corporate Tax Avoidance: Observations from the Past Decade
Jaron 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

Incl. Fee Electronic Paper Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality
Journal 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

Incl. Fee Electronic Paper Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China
Journal 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

Incl. Fee Electronic Paper Overconfidence, CEO Awards, and Corporate Tax Aggressiveness
Journal 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

Incl. Electronic Paper 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

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Forthcoming, 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

Incl. Electronic Paper Shareholder Wealth Effects of Border Adjustment Taxation
Fabio 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

Incl. Electronic Paper Citizenship Overreach
Michigan 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

Incl. Electronic Paper Tax Treaties and the Taxation of Services in the Absence of Physical Presence
41 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

Incl. Electronic Paper The Backfiring Effect of Auditing on Tax Compliance
WU 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

Incl. Fee Electronic Paper The Impact of Tax on the Prospects of Achieving Target Retirement Wealth in Australian Default Superannuation Plans
Australian 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

Incl. Electronic Paper The Marketization of Tax Sovereignty
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: April 17, 2017
Last Revised: May 05, 2017
Working Paper Series
49 downloads

Incl. Electronic Paper The Legal Framework for Tax Compliance
Tax 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

Incl. Electronic Paper The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe
Chapter 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

Incl. Electronic Paper A New Framework for Cost-Benefit Analysis and the Measurement of Benefit Intensity of GST Growth
Mohd 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

Incl. Electronic Paper Towards Neutral Distribution Taxes and Vanishing Tax Effects in the European Union
Christoph 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

Incl. Electronic Paper Getting from Here to There: The Transition Tax Issue
154 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

Incl. Electronic Paper Tax Uncertainty and Dividend Payouts
WU 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


 

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