1.
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation
Minnesota Law Review, Vol. 103, 2018
Number of pages: 83
Posted: 28 Dec 2017
Last Revised: 07 May 2019
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads
38,537
2.
Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)
Number of pages: 12
Posted: 17 Nov 2012
Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads
11,695
3.
A Review of Tax Research
Number of pages: 138
Posted: 23 Sep 2009
Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads
9,548
4.
Work From Home and the Office Real Estate Apocalypse
Number of pages: 83
Posted: 09 Jun 2022
Last Revised: 28 Nov 2022
Working Paper Series
NYU Stern School of Business, Columbia Business School, Columbia University in the City of New York and Columbia University Graduate School of Business
There are 2 versions of this paper
Work From Home and the Office Real Estate Apocalypse
Number of pages: 83
Posted: 09 Jun 2022
Last Revised: 28 Nov 2022
Downloads
8,702
Work from Home and the Office Real Estate Apocalypse
NBER Working Paper No. w30526
Number of pages: 77
Posted: 07 Oct 2022
Last Revised: 29 Nov 2022
Downloads
251
Downloads
8,702
5.
Families Facing Tax Increases Under Trump's Tax Plan
Urban-Brookings Tax Policy Center Research Report, Oct. 28, 2016
Number of pages: 29
Posted: 26 Sep 2016
Last Revised: 30 Oct 2016
Accepted Paper Series
New York University School of Law
Downloads
8,227
6.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
7,642
7.
Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Number of pages: 25
Posted: 24 Apr 2012
Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads
7,541
8.
A Plan for Addressing the Financial Crisis
The Economists' Voice, Vol. 5, No. 5, Article 6, 2008, Harvard Law and Economics Discussion Paper No. 620, September 2008
Number of pages: 15
Posted: 26 Sep 2008
Last Revised: 29 Jun 2012
Accepted Paper Series
Harvard Law School
Downloads
7,449
9.
Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48
Posted: 29 Jan 2009
Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads
7,446
10.
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
7,131
11.
Corporate Payout Policy
Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008
Number of pages: 198
Posted: 07 May 2009
Last Revised: 29 Dec 2012
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business
There are 2 versions of this paper
Corporate Payout Policy
Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008
Number of pages: 198
Posted: 07 May 2009
Last Revised: 29 Dec 2012
Downloads
7,010
Corporate Payout Policy
Foundations and Trends in Finance, Vol. 3, No. 2-3, 2008
Number of pages: 197
Posted: 24 Jun 2010
Downloads
15
Downloads
7,010
12.
Supercharged IPOs and the Up-C
88 University of Colorado Law Review 913 (2017), BYU Law Research Paper No. 17-03
Number of pages: 48
Posted: 26 Mar 2016
Last Revised: 15 Nov 2021
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads
6,291
13.
Fiscal Policy for the Crisis
Number of pages: 38
Posted: 08 Feb 2009
Working Paper Series
International Monetary Fund (IMF) - Research Department, International Monetary Fund (IMF) - Fiscal Affairs Department, National Bureau of Economic Research (NBER)Peterson Institute for International Economics and International Monetary Fund (IMF)
There are 2 versions of this paper
Fiscal Policy for the Crisis
CEPR Discussion Paper No. DP7130
Number of pages: 41
Posted: 18 Feb 2009
Downloads
7
Downloads
6,156
14.
A General Formula for the Wacc
International Journal of Business, Vol. 11, No. 2, 2006
Number of pages: 8
Posted: 27 Apr 2006
Accepted Paper Series
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, Université Paris I Panthéon-Sorbonne and Université Libre de Bruxelles (ULB), Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB) & CERMi
Downloads
5,769
15.
Goods and Services Tax (GST): A New Tax Reform in Malaysia
International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013
Number of pages: 8
Posted: 06 Jan 2013
Accepted Paper Series
Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting
Downloads
5,720
16.
Taxing Undocumented Immigrants: Separate, Unequal and Without Representation
Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59
Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads
5,542
17.
The Impact of International Accounting Standards on Firms
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 13
Posted: 16 May 2006
Working Paper Series
University of American college - Skopje - School of Business Economics and Management
Downloads
4,846
18.
Stateless Income
Florida Tax Review, Vol. 11, p. 699, 2011, USC CLEO Research Paper No. C11-1, USC Law Legal Studies Paper No. 11-6
Number of pages: 84
Posted: 26 Mar 2011
Last Revised: 12 Nov 2013
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads
4,812
19.
Corporate Tax Avoidance and Firm Value
Number of pages: 27
Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
There are 3 versions of this paper
Corporate Tax Avoidance and Firm Value
1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27
Posted: 28 Jun 2006
Last Revised: 17 Jan 2011
Downloads
781
Corporate Tax Avoidance and Firm Value
NBER Working Paper No. w11241
Number of pages: 32
Posted: 12 May 2005
Last Revised: 19 Sep 2022
Downloads
280
Downloads
4,805
20.
The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings
Number of pages: 43
Posted: 18 Mar 2006
Working Paper Series
University of Texas at Austin - Department of Finance, Federal Reserve Bank of Chicago and University of Texas at Austin - McCombs School of Business
There are 2 versions of this paper
The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings
Number of pages: 43
Posted: 18 Mar 2006
Downloads
4,799
The Tradeoff between Mortgage Prepayments and Tax-Deferred Retirement Savings
NBER Working Paper No. w12502
Number of pages: 52
Posted: 14 Sep 2006
Last Revised: 31 Aug 2022
Downloads
80
Downloads
4,799
21.
Tax Aggressiveness and Corporate Transparency
Number of pages: 67
Posted: 27 Mar 2011
Last Revised: 15 Jul 2017
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads
4,507
22.
Incentives for Tax Planning and Avoidance: Evidence from the Field
The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48
Posted: 19 Sep 2012
Last Revised: 17 May 2014
Accepted Paper Series
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
4,084
23.
Rethinking the RRSP's Benefits
Number of pages: 18
Posted: 28 Jul 2015
Last Revised: 30 Jul 2021
Working Paper Series
Independent
Downloads
3,971
24.
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Accounting Review, Forthcoming
Number of pages: 52
Posted: 17 Jun 2013
Last Revised: 27 Aug 2015
Accepted Paper Series
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads
3,931
25.
The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications
British Tax Review, No. 4, 2008
Number of pages: 41
Posted: 26 Sep 2008
Accepted Paper Series
London School of Economics - Law School
Downloads
3,881
26.
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
3,872
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
824
Downloads
3,872
27.
Taxation and the Allocation of Talent
Journal of Political Economy, Forthcoming
Number of pages: 67
Posted: 08 Jan 2009
Last Revised: 08 Aug 2016
Accepted Paper Series
University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft Research
Downloads
3,822
28.
Optimal Capital Structure Under Corporate and Personal Taxation
Journal of Financial Economics, Vol. 8, No. 1, pp. 3-27, 1980
Number of pages: 27
Posted: 04 Oct 2009
Last Revised: 12 Oct 2009
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales, Sydney
Downloads
3,765
29.
The Ethics of Tax Evasion: A Survey of International Business Academics
Number of pages: 45
Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,738
30.
Research in Accounting for Income Taxes
Number of pages: 84
Posted: 07 Dec 2008
Last Revised: 20 Sep 2012
Working Paper Series
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
There are 2 versions of this paper
Research in Accounting for Income Taxes
Number of pages: 84
Posted: 07 Dec 2008
Last Revised: 20 Sep 2012
Downloads
3,590
Research in Accounting for Income Taxes
NBER Working Paper No. w15665
Number of pages: 125
Posted: 25 Jan 2010
Last Revised: 26 Oct 2022
Downloads
137
Downloads
3,590
31.
Controlled Foreign Company Regimes and Double Taxation
Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015
Number of pages: 4
Posted: 14 May 2010
Last Revised: 10 Jun 2015
Accepted Paper Series
Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads
3,488
32.
Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth
Number of pages: 40
Posted: 27 Jul 2006
Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads
3,411
33.
State Responses to Federal Tax Reform: Charitable Tax Credits
State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49
Posted: 11 Jan 2018
Last Revised: 02 Jul 2018
Accepted Paper Series
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, New York University School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads
3,409
34.
Should Robots Pay Taxes? Tax Policy in the Age of Automation
Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32
Posted: 15 Mar 2017
Last Revised: 10 Sep 2021
Accepted Paper Series
University of Surrey School of Law and Christopher Newport University
Downloads
3,248
35.
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
Number of pages: 68
Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
3,237
36.
Fairness and Taxation in a Globalized World
Number of pages: 18
Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads
3,070
37.
The Effects of Executives on Corporate Tax Avoidance
Number of pages: 50
Posted: 11 Jul 2008
Last Revised: 19 Sep 2012
Working Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads
3,061
38.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
3,029
39.
Tax Theories and Tax Reform
SMU Law Review, Vol. 59, 2006, SMU Dedman School of Law Legal Studies Research Paper No. 3
Number of pages: 21
Posted: 17 Apr 2007
Last Revised: 27 Apr 2018
Accepted Paper Series
Southern Methodist University - Dedman School of Law
Downloads
2,980
40.
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
Number of pages: 24
Posted: 28 Feb 2006
Last Revised: 21 Jan 2009
Working Paper Series
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads
2,871
41.
Hard Law & Soft Law in International Taxation
Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10
Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads
2,854
42.
Measuring Economic Policy Uncertainty
Chicago Booth Research Paper No. 13-02
Number of pages: 48
Posted: 09 Jan 2013
Working Paper Series
Northwestern University, Kellogg School of Management, Department of Finance, Stanford University - Department of Economics and University of Chicago
There are 3 versions of this paper
Measuring Economic Policy Uncertainty
Chicago Booth Research Paper No. 13-02
Number of pages: 48
Posted: 09 Jan 2013
Downloads
2,814
Measuring Economic Policy Uncertainty
NBER Working Paper No. w21633
Number of pages: 75
Posted: 12 Oct 2015
Last Revised: 12 Aug 2022
Downloads
93
Measuring Economic Policy Uncertainty
CEPR Discussion Paper No. DP10900
Number of pages: 76
Posted: 28 Oct 2015
Downloads
1
Downloads
2,814
43.
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
2,807
44.
Through a Latte, Darkly: Starbucks's Stateless Income Planning
Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10
Number of pages: 22
Posted: 14 May 2013
Last Revised: 06 Aug 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads
2,792
45.
The Theory of International Tax Competition and Coordination
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72
Posted: 18 Jul 2012
Last Revised: 09 Jul 2014
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads
2,741
46.
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
UCLA School of Law
Downloads
2,733
47.
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
UCLA School of Law
Downloads
2,707
48.
Wealth Inequality and the Ergodic Hypothesis: Evidence from the United States
Forthcoming in Journal of Income Distribution
Number of pages: 40
Posted: 13 Jun 2016
Last Revised: 08 Jun 2021
Accepted Paper Series
London Mathematical Laboratory, London Mathematical Laboratory and London Mathematical Laboratory
Downloads
2,705
49.
Red Flags in Enron's Reporting of Revenues & Key Financial Measures
Number of pages: 21
Posted: 24 Jul 2008
Last Revised: 04 Nov 2008
Working Paper Series
Harvard Law School and Organization AnalyticsUniversity of Houston - C.T. Bauer College of Business
Downloads
2,695
50.
Fifty State Series: LLC Charging Order CaseTable
Suffolk University Law School Research Paper No. 10-15
Number of pages: 182
Posted: 23 Mar 2010
Last Revised: 08 May 2019
Working Paper Series
Suffolk University Law School
Downloads
2,691
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