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SSRN eLibrary Search Results
JEL Code: H26
370,813 Total downloads
Showing Papers 201 - 250 of 1,738
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Incl. Electronic Paper Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax
Jack Manhire
Texas A&M University School of Law
Date Posted: February 24, 2017
Last Revised: February 27, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Tax Rulings as State Aid FAQ
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: February 24, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine
WU International Taxation Research Paper Series No. 2017-01
Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 23, 2017
Last Revised: February 25, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Transfer Pricing and Intellectual Property: Identifying Issues and Reviewing the Existing and Alternative Solutions
Alexander Fedan
Yoram L. Cohen, Law Offices
Date Posted: February 23, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?
U of Michigan Law & Econ Research Paper No. 16-033
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: February 22, 2017
Last Revised: February 26, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Auswirkungen Von Steuervermeidung Und Steuerhinterziehung Auf Die Entwicklungsländer. Stellungnahme für die öffentliche Anhörung des Finanzausschusses des Deutschen Bundestages am 20. Juni 2016, von Netzwerk Steuergerechtigkeit Deutschland und Tax Justice Network, 17. Juni 2016 (Impact of Tax Avoidance and Tax Evasion on Developing Countries. Expert's Opinion for the Public Hearing of the Finance Committee of the German Parliament (Bundestag) on 20 June 2016, by Netzwerk Steuergerechtigkeit and Tax Justice Network, 17 June 2016)
Markus Meinzer
Tax Justice Network
Date Posted: February 21, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Substantial Authority Update: Tax Penalty Avoidance by Good Faith Reference to Judicial, Administrative and Legislative Authorities
Accounting & Taxation, v. 8 (1) p. 49-58
Albert D. Spalding Jr. and Nancy W Spalding
Wayne State University - Finance and Cohen & Company, CPAs
Date Posted: February 18, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Who Invests in Corporate Tax Avoiders?
Sonja O. Rego, Brian M. Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: February 16, 2017
Working Paper Series
42 downloads

Incl. Electronic Paper Leak-Driven Law
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Last Revised: February 25, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper What do External Statistics tell us About Undeclared Assets held Abroad and Tax Evasion?
Bank of Italy Occasional Paper No. 367
Valeria Pellegrini, Alessandra Sanelli and Enrico Tosti
Bank of Italy, Bank of Italy and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal
Emory International Law Review, Vol. 31, No. 1, 2017
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Working Paper Series
125 downloads

Incl. Electronic Paper CEO Inside Debt Incentives and Corporate Tax Sheltering
Journal of Accounting Research, Forthcoming
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and Texas Tech University
Date Posted: February 13, 2017
Working Paper Series
70 downloads

Incl. Electronic Paper From Business Tax Theory to Practice
UC Hastings Research Paper
Alina S Ball and Manoj Viswanathan
University of California Hastings College of the Law and University of California Hastings College of the Law
Date Posted: February 10, 2017
Last Revised: February 18, 2017
Working Paper Series
71 downloads

Incl. Electronic Paper The Legal Consequences of Noncompliance with Federal Tax Laws
Tax Lawyer, Vol. 70, No. 1, p. 367, 2016
Allen D. Madison
University of South Dakota Law School
Date Posted: February 10, 2017
Accepted Paper Series
59 downloads

Incl. Electronic Paper The Deterrence Effect of Real-World Operational Tax Audits
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 359
Gabriele Mazzolini, Laura Pagani and Alessandro Santoro
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS), University of Milan, Bicocca - Faculty of Economics and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Date Posted: February 09, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Country-by-Country Reporting: Tension between Transparency and Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Maria Theresia Evers, Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 08, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
Blaine G. Robbins and Edgar Kiser
New York University (NYU) - New York University Abu Dhabi and University of Washington
Date Posted: February 08, 2017
Working Paper Series
22 downloads

Incl. Electronic Paper The Trouble with Tax Competition: From Practice to Theory
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: February 07, 2017
Working Paper Series
53 downloads

Incl. Electronic Paper Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy
Management Science, Forthcoming
Chao Jiang, Thomas R. Kubick, Mihail K. Miletkov and M. Babajide Wintoki
University of South Carolina - Department of Finance, University of Kansas, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Date Posted: February 06, 2017
Last Revised: February 10, 2017
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
IZA Discussion Paper No. 10529
Wolfgang Frimmel, Martin Halla and Jörg Paetzold
University of Linz, University of Innsbruck - Department of Public Finance and University of Salzburg
Date Posted: February 05, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Tax Evasion, Firm Dynamics and Growth
Bank of Italy Occasional Paper No. 357
Emmanuele Bobbio
Bank of Italy
Date Posted: February 02, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper The Implications of Book-Tax Differences: A Meta-Analysis
ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Maria Theresia Evers, Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW), University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: February 02, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Improving Resilience, Increasing Revenue: The Case for Modernising the UK's Stamp Duty on Shares
INTELLIGENCE CAPITAL, 2017
Avinash Persaud
Intelligence Capital Limited
Date Posted: January 31, 2017
Last Revised: February 06, 2017
Accepted Paper Series
35 downloads

Incl. Electronic Paper The Parsonage Exemption
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: January 30, 2017
Working Paper Series
75 downloads

Incl. Electronic Paper A Tax-Systems Perspective on Recent Global Tax Initiatives
Thomas S. Neubig and Joel B. Slemrod
Tax Sage Network and University of Michigan, Stephen M. Ross School of Business
Date Posted: January 27, 2017
Working Paper Series
76 downloads

Incl. Electronic Paper Taxpayer Rights in the United States
"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).,
Allison Christians
McGill University - Faculty of Law
Date Posted: January 26, 2017
Accepted Paper Series
29 downloads

Incl. Electronic Paper Taxpayer Rights in Canada
"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).,
Allison Christians
McGill University - Faculty of Law
Date Posted: January 26, 2017
Accepted Paper Series
20 downloads

Incl. Electronic Paper Empty Discarded Pack Data and the Prevalence of Illicit Trade in Cigarettes
Alberto Aziani, Jonathan Kulick, Neill Norman and James E. Prieger
Transcrime – Joint Research Centre on Transnational Crime, Marron Institute, Cornerstone Research and Pepperdine University - School of Public Policy
Date Posted: January 26, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Impact of Third Party Audits on Compliance and Corruption: Evidence Using a Policy Experiment
Prasanna L. Tantri
Indian School of Business
Date Posted: January 25, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Shifting-Profits Through Tax Loopholes. Evidence from Ecuador
CESifo Working Paper Series No. 6240
Cyril Romain Chalendard
Université d'Auvergne - Clermont 1 - Centre d'Etudes et de Recherches sur le Developpement International (CERDI)
Date Posted: January 25, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Grey Matters: Charting the Development of the Shadow Economy
CESifo Working Paper Series No. 6234
Donal Mac Géidigh, Friedrich Schneider and Matthias Blum
Queen's University Belfast, Johannes Kepler University Linz - Department of Economics and Technische Universität München (TUM)
Date Posted: January 25, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Tax Evasion in a Cournot Oligopoly with Endogenous Entry
CESifo Working Paper Series No. 6239
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Union
Date Posted: January 25, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Income Shifting and the Cost of Incorporation
Alisa Tazhitdinova
McMaster University, Department of Economics
Date Posted: January 24, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper On the Consequences of Audit Exemption
Elisabeth Dedman and Ja Ryong Kim
Nottingham University Business School and University of Nottingham
Date Posted: January 24, 2017
Last Revised: January 26, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper Political Institutions, State Building, and Tax Capacity: Crossing the Tipping Point
IMF Working Paper No. 16/233
Vitor Gaspar, Laura Jaramillo and Philippe Wingender
European Commission, International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: January 20, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Tax Capacity and Growth: Is There a Tipping Point?
IMF Working Paper No. 16/234
Vitor Gaspar, Laura Jaramillo and Philippe Wingender
European Commission, International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: January 20, 2017
Working Paper Series
33 downloads

Incl. Electronic Paper Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom
Columbia Journal of Tax Law, Forthcoming, UC Hastings Research Paper No. 233
Heather M. Field
University of California Hastings College of the Law
Date Posted: January 17, 2017
Last Revised: February 10, 2017
Accepted Paper Series
111 downloads

Incl. Electronic Paper Managing International Business Disputes in New Transfer Pricing Regime: The Effectiveness Rests with Skilled Human Resources
Fourteenth AIMS International Conference on Management, Dec. 26-28, 2016 – (AIMS-14), at MICA, Ahmedabad, pp. 150-157, ISBN 978-1943295-05-0,
Pawan K. Chugan and Nilam Jayesh Panchal
Nirma University - Institute of Management and Gujarat University
Date Posted: January 17, 2017
Accepted Paper Series
18 downloads

Incl. Electronic Paper 'The 'Active Trade or Business' Exception of the Limitation on Benefits Clause'
Chapter in, M. Lang et al. (Eds.) "Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention", Linde (2016).
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: January 17, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Impact of OECD/G20 BEPS Project Outcomes on Tax Competition (Focusing on MNCs Doing Business in Russia)
Nikolai Milogolov
Gaidar Institute for Economic Policy
Date Posted: January 17, 2017
Working Paper Series
48 downloads

Incl. Electronic Paper Lies in Disguise - A Theoretical Analysis of Cheating
CESifo Working Paper Series No. 6208
Martin Dufwenberg and Martin Dufwenberg
Arizona State University (ASU) - School of Life Sciences and University of Arizona - Department of Economics
Date Posted: January 12, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper Factors of the Tax Reporting Compliance of the Slovak Residents
Journal of Applied Economics and Business, Vol 4, No 4, 43-62. (2016).
Jana Kubicova and Barbora Valková
University of Economics in Bratislava and Johnson Controls
Date Posted: January 10, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Evaluating Cross-National Variations in Envelope Wage Payments in EastCentral Europe
Economic and Industrial Democracy: an International Journal, Vol. 36, No. 2, pp. 283-303, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Explaining Participation in the Informal Economy: An Institutional Incongruence Perspective
International Sociology, Vol. 30, No. 3, pp. 294-313, 2015
Colin C. Williams, Ioana A Horodnic and Jan E. Windebank
University of Sheffield - School of Management, Alexandru Ioan Cuza University and University of Sheffield - Department of French
Date Posted: January 10, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Theorizing Entrepreneurship in the Informal Sector in Urban Brazil: A Product of Exit or Exclusion?
Journal of Entrepreneurship, Vol. 24, No. 2, pp. 148-168, 2015
Colin C. Williams and Youssef Youssef
University of Sheffield - School of Management and Humber College
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Evaluating the Policy Approach towards the Undeclared Economy in FYR Macedonia
International Journal of Entrepreneurship and Small Business, Vol. 24, No. 2, pp. 268–286, 2015,
Colin C. Williams, Rositsa Dzhekova, Josip Franic and Lyubo Mishkov
University of Sheffield - School of Management, University of Sheffield, University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Explaining the Informal Economy: An Exploratory Evaluation of Competing Perspectives
Relations Industrielles/Industrial Relations, Vol. 70, No. 4, pp. 741-765, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia
South East European Journal of Economics and Business, Vol. 10, No.1, pp. 18-31, 2015
Colin C. Williams and Josip Franic
University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tackling Informal Employment in Developing and Transition Economies: A Critical Evaluation of the Neo-Liberal Approach
Int. J. Business and Globalisation, Vol. 14, No. 3, pp. 251-270, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Influence of Anti-Tax Avoidance Rules on Profit Shifting and Real FDI - Examining CFC Rules
Axel Maximilian Prettl
University of Tuebingen - Research School of International Taxation (RSIT)
Date Posted: January 06, 2017
Last Revised: February 13, 2017
Working Paper Series
36 downloads


 

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