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Tax eJournal

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Viewing: 1 - 50 of 1,997 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
Antony Ting
University of Sydney
Downloads 6,643
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
Dhammika Dharmapala
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,774
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
James O'Donovan, Hannes F. Wagner and Stefan Zeume
City University of Hong Kong (CityU), Bocconi University - Department of Finance and University of Illinois at Urbana-Champaign
Downloads 3,301
4.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
Usman W. Chohan and Usman W. Chohan
UNSW Business SchoolCentre for Aerospace & Security Studies (CASS)
Downloads 3,255
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
Hans Gribnau
Tilburg Law School
Downloads 2,738
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
Kimberly A. Clausing
UCLA School of Law
Downloads 2,606
7.

Measuring Corporate Tax Avoidance: Effective Tax Rates and Book-Tax Differences

Number of pages: 25 Posted: 13 Aug 2014
Working Paper Series
David A. Guenther
University of Oregon - Department of Accounting
Downloads 2,567
8.

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
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 2,416
9.

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
Kimberly A. Clausing
UCLA School of Law
Downloads 2,411
10.

The Impact of Value Added Tax on Revenue Generation in Nigeria

Number of pages: 13 Posted: 23 Oct 2014
Working Paper Series
Olawale Luqman
Olabisi Onabanjo University (OOU)
Downloads 2,231
11.

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
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
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 2,165
12.

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
Scott Dyreng, Michelle Hanlon, Edward L. Maydew and Jacob R. Thornock
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 2,161
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
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
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 2,085
14.

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
Scott Dyreng, Michelle Hanlon and Edward L. Maydew
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,081
15.

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
John R. Graham, Michelle Hanlon, Terry J. Shevlin, Terry J. Shevlin and Nemit Shroff
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,068
16.

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
Sebastian James
The World Bank
Downloads 2,055
17.

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
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,898
18.

Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals

UCLA School of Law, Law-Econ Research Paper No. 20-12
Number of pages: 20 Posted: 17 Aug 2020 Last Revised: 23 Jan 2021
Working Paper Series
Kimberly A. Clausing, Emmanuel Saez and Gabriel Zucman
UCLA School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads 1,727
19.

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
Evans Tee, Lawrence Boadi and Richard Opoku
UPSA, University of Professional Studies - Department of Banking and Finance and Islamic University College, Ghana
Downloads 1,649
20.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Working Paper Series
Birgit Huesecken and Michael Overesch
University of Cologne and Universität zu Köln
Downloads 1,643
21.

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
Michelle Hanlon, Edward L. Maydew and Daniel Saavedra
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 1,541
22.

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
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
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 1,529
23.

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
Working Paper Series
Mozaffar Khan, Mozaffar Khan, Suraj Srinivasan and Liang Tan
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University

Multiple version iconThere are 2 versions of this paper

Downloads 1,495
24.

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: 07 Sep 2021
Accepted Paper Series
Kimberly Houser and Debra Sanders
University of North Texas and Washington State University
Downloads 1,389
25.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,353
26.

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
Tanja Bender and Dirk Broekhuijsen
Leiden University - Department of Tax Law and Economics and Leiden University - Leiden Law School
Downloads 1,338
27.

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: 55 Posted: 28 Feb 2019 Last Revised: 02 Apr 2021
Accepted Paper Series
Leandra Lederman
Indiana University Maurer School of Law
Downloads 1,313
28.

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
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Daniel Wangerin
Georgetown University, University of California-IrvineUniversity of California-Irvine and Wisconsin School of Business
Downloads 1,290
29.

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
James Chyz, Fabio B. Gaertner, Asad Kausar and Luke Watson
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 1,221
30.

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
William Byrnes and Robert Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,165
31.

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
Erin Henry and Richard C. Sansing
University of Arkansas - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 1,153
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
Chris Armstrong, Stephen Glaeser and John D. Kepler
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 1,098
33.

Governance and Taxes: A Note on Methodology

Number of pages: 2 Posted: 27 Feb 2018
Working Paper Series
Andrew Bird and Stephen A. Karolyi
Chapman University - The George L. Argyros School of Business & Economics and Office of the Comptroller of the Currency
Downloads 1,092
34.

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
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 1,085
35.

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
Scott Dyreng and Edward L. Maydew
Duke University - Accounting and University of North Carolina at Chapel Hill
Downloads 1,083
36.

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
Bradley T. Borden
Brooklyn Law School
Downloads 1,072
37.

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

Number of pages: 58 Posted: 02 Nov 2018
Working Paper Series
Itai Grinberg
Georgetown University Law Center
Downloads 1,064
38.

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
Lily L. Batchelder
New York University School of Law
Downloads 1,060
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
Allison Christians and Laurens van Apeldoorn
McGill University - Faculty of Law and Leiden University
Downloads 1,042
40.

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Working Paper Series
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 1,024
41.

The Tax Lifecycle of a Single-Member LLC

This article first appeared in the Virginia Tax Review. 36 Va. Tax Rev. 323 (2017)
Number of pages: 47 Posted: 22 Dec 2017 Last Revised: 02 Dec 2019
Accepted Paper Series
Philip Manns and Timothy M. Todd
Liberty University - School of Law and Liberty University School of Law
Downloads 1,011
42.

How The Netherlands Became a Tax Haven for Multinationals

Number of pages: 23 Posted: 29 Jan 2019
Working Paper Series
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Downloads 997
43.

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
Birgit Huesecken, Michael Overesch and Alexander Tassius
University of Cologne, Universität zu Köln and University of Cologne
Downloads 993
44.

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
Richard Thompson Ainsworth and Ville Viitasaari
NYU - Graduate Tax Program and Finnish Tax Administration
Downloads 986
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
Lisa De Simone, Jordan Nickerson, Jeri K. Seidman and Bridget Stomberg
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 982
46.

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
Sami Ahmed
Yale Law School
Downloads 978
47.

Good Tax Governance: A Matter of Moral Responsibility and Transparency

Nordic Tax Journal 2017 Issue 1: 70-88
Number of pages: 19 Posted: 22 Aug 2017
Accepted Paper Series
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University
Downloads 976
48.

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
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

Multiple version iconThere are 2 versions of this paper

Downloads 966
49.

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
Bret Bogenschneider and Ruth Heilmeier
Christopher Newport University and Cologne Graduate School in Management
Downloads 958
50.

The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?

British Tax Review, No 1, 2016, pages 62-88
Number of pages: 26 Posted: 11 Mar 2016 Last Revised: 18 Jun 2021
Accepted Paper Series
Craig Elliffe
University of Auckland - Faculty of Law
Downloads 953