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JEL Code: H26
392,915 Total downloads
Showing Papers 251 - 300 of 1,814
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Incl. Electronic Paper The Deterrence Effect of Whistleblowing
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
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Inversions: The Good the Bad and the Ugly
Business Quest, Forthcoming
Phillip Fuller and Henry Thomas
Jackson State University and Jackson State University - Accounting
Date Posted: May 28, 2017
Last Revised: May 29, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Do Multinational Companies Shift Profits Out of Developing Countries? New Evidence
Caroline Schimanski
Hanken School of Economics - Department of Economics
Date Posted: May 26, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms: Evidence from the 2004 Homeland Investment Act
FEDS Working Paper No. 2017-055
Aaron Flaaen
Board of Governors of the Federal Reserve System
Date Posted: May 25, 2017
Working Paper Series

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
7 downloads

Incl. Electronic Paper Tax Treaty Aspects of the McDonald's State Aid Investigation
Tax Notes International, Vol. 86, No. 4, 2017
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 23, 2017
Accepted Paper Series
57 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
71 downloads

Incl. Electronic Paper Territoriality and the Original Intent of Subpart F
U of Michigan Law & Econ Research Paper No. 17-007, U of Michigan Public Law Research Paper No. 557
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 22, 2017
Last Revised: May 25, 2017
Working Paper Series
33 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
9 downloads

Incl. Electronic Paper Is There Any Induced Demand for Tax Evasion?
Carla Marchese and Andrea Venturini
Università del Piemonte Orientale "Amedeo Avogadro", Institute POLIS-DiGSPES and University of Piemonte Orientale
Date Posted: May 16, 2017
Working Paper Series
7 downloads

Incl. Fee Electronic Paper Corporate Leverage and Employees' Rights in Bankruptcy
CEPR Discussion Paper No. DP12033
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: May 15, 2017
Working Paper Series

Incl. Electronic Paper Credit Rating Conservatism and Corporate Tax Avoidance: Evidence from the Dodd-Frank Act As a Quasi-Natural Experiment
Tao Chen, Sidney Leung and Lingmin Xie
Nanyang Technological University (NTU) - Division of Banking & Finance, City University of Hong Kong (CityUHK) - Department of Accountancy and Shenzhen University
Date Posted: May 11, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Illegitimate Economic Practices in FYR Macedonia: Findings from a Representative Survey of 2,014 Citizens
GREY Working Paper No. 10
Slavko Bezeredi and Colin C. Williams
Institute of Public Finance, Zagreb and University of Sheffield - School of Management
Date Posted: May 11, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Shadow Economies Around the World: New Results for 158 Countries Over 1991-2015
CESifo Working Paper Series No. 6430
Leandro Medina and Friedrich Schneider
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Date Posted: May 11, 2017
Working Paper Series
92 downloads

Incl. Electronic Paper Asymmetric Information and Tax Morale in Developing Countries
Nuhu Ahmed Salim
Michigan State University
Date Posted: May 05, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Amazon vs. Commissioner: Has Cost Sharing Outlived Its Usefulness?
U of Michigan Law & Econ Research Paper No. 17-003, U of Michigan Public Law Research Paper No. 551
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 02, 2017
Last Revised: May 13, 2017
Working Paper Series
70 downloads

Incl. Electronic Paper Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany
Thiess Buettner, Carolin Holzmann, Felix Kreidl and Hendrik Scholz
FAU, Friedrich-Alexander-Universität (FAU) Erlangen-Nürnberg, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - Department of Business Administration, Finance and Banking and Friedrich-Alexander-Universität (FAU) Erlangen-Nürnberg
Date Posted: April 29, 2017
Last Revised: May 24, 2017
Working Paper Series
45 downloads

Incl. Electronic Paper Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle
Hayato Kato and Hirofumi Okoshi
Keio University and Hitotsubashi University - Graduate School of Economics
Date Posted: April 28, 2017
Last Revised: May 19, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Be Careful What You Wish For? Reducing Inequality in the 21st Century
U of Michigan Law & Econ Research Paper No. 17-002, U of Michigan Public Law Research Paper No. 547
Reuven S. Avi-Yonah and Orli Avi-Yonah
University of Michigan Law School and Human Trafficking Clinic
Date Posted: April 26, 2017
Last Revised: May 13, 2017
Accepted Paper Series
30 downloads

Incl. Electronic Paper Optimal Tax Routing: Network Analysis of FDI Diversion
CentER Discussion Paper Series No. 2017-022
Maarten van 't Riet and Arjan Lejour
CPB Netherlands Bureau of Economic Policy Analysis and CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: April 26, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)
Eduart Gjokutaj
ALTAX
Date Posted: April 25, 2017
Working Paper Series
9 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
57 downloads

Incl. Electronic Paper The Relationship between Corporate Governance and Tax Avoidance – Evidence from Germany Using a Regression Discontinuity Design
Dirk Kiesewetter and Johannes Manthey
University of Wuerzburg and University of Wuerzburg
Date Posted: April 24, 2017
Working Paper Series
87 downloads

Incl. Electronic Paper Do Mutual Funds Consider Tax Avoiding Firms Too Risky?
Thomas William Doellman, Fariz Huseynov, Tareque Nasser and Sabuhi H. Sardarli
Saint Louis University - John Cook School of Business, North Dakota State University - College of Business, Kansas State University and Kansas State University - Department of Finance
Date Posted: April 21, 2017
Working Paper Series
26 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
52 downloads

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
115 downloads

Incl. Electronic Paper Money Laundering: A Review Essay and Policy Implication
Raffaella Barone
University of Salento - Department of Law
Date Posted: April 19, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms
Fabio G. Lamantia and Mario Pezzino
University of Calabria - Department of Economics, Statistics and Finance and University of Manchester
Date Posted: April 19, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Corporate Leverage and Employees’ Rights in Bankruptcy
Kelley School of Business Research Paper No. 17-33
Andrew Ellul and Marco Pagano
Indiana University - Kelley School of Business - Department of Finance and University of Naples Federico II - Department of Economics and Statistics
Date Posted: April 18, 2017
Working Paper Series
40 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
37 downloads

Incl. Electronic Paper A Tax on Aggressive Tax Planning
Jan Vleggeert and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Date Posted: April 11, 2017
Working Paper Series
65 downloads

Incl. Electronic Paper Tax Progressivity and Top Incomes: Evidence from Tax Reforms
IZA Discussion Paper No. 10666
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Research Institute of Industrial Economics
Date Posted: April 10, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014
IZA Discussion Paper No. 10667
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Research Institute of Industrial Economics
Date Posted: April 10, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper La Fraude Fiscale: Le Point De Vue Économique (Tax Evasion: The Economist's Point of View)
Forthcoming, Revue européenne et internationale de droit fiscal – 2015-1,
Pierre Garello
Aix-Marseille University
Date Posted: April 08, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxation Trends in Western Balkans, 2016
ALTAX Center Albanian Fiscal Studies, No. 2016/11/08
Eduart Gjokutaj
ALTAX
Date Posted: April 08, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Does Creation of a Grantor Retained Annuity Trust Provide Information to the Market?
Susan L. Porter and Susan Perry Williams
University of Virginia - McIntire School of Commerce and University of Virginia - McIntire School of Commerce
Date Posted: April 06, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper International Aspects of the Australian Goods and Services Tax (GST)
Alexander Robert Fullarton
Curtin Business School
Date Posted: April 06, 2017
Working Paper Series
6 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
82 downloads

Incl. Electronic Paper The Extent and Nature of Undeclared Work in Croatia
Colin C. Williams, Marek Radvansky and Miroslav Stefanik
University of Sheffield - School of Management, Independent and Independent
Date Posted: April 05, 2017
Working Paper Series
8 downloads

Service Tax on Transfer of ‘Know-How’ and Other IPRs: A Study of Contrasts
VAT and Service Tax Cases, (2017) 99 VST (Journal) 1-26
Tarun Jain
Supreme Court of India
Date Posted: April 03, 2017
Accepted Paper Series

Incl. Electronic Paper The Offshore Tax Enforcement Dragnet
Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Shu-Yi Oei
Tulane Law School
Date Posted: April 01, 2017
Last Revised: May 22, 2017
Accepted Paper Series
327 downloads

Incl. Electronic Paper Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries
WU International Taxation Research Paper Series No. 2017-03
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Tax Academy Centre for Excellence in Taxation, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Independent, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Date Posted: March 28, 2017
Last Revised: April 04, 2017
Working Paper Series
145 downloads

Incl. Fee Electronic Paper Tax Progressivity and Top Incomes: Evidence from Tax Reforms
CEPR Discussion Paper No. DP11936
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Uppsala University - Department of Economics
Date Posted: March 27, 2017
Working Paper Series

Incl. Fee Electronic Paper Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900-2014
CEPR Discussion Paper No. DP11935
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Uppsala University - Department of Economics
Date Posted: March 27, 2017
Working Paper Series

Incl. Electronic Paper Taxation and the Multinational Firm
Forthcoming in: Batiz, F. R. and Spatareanu, M., (2017), Encyclopedia of International Economics and Global Trade, Vol. 4, Foreign Direct Investment, World Scientific Publishers., CESifo Working Paper Series No. 6384
Peter H. Egger and Michael E. Stimmelmayr
Ifo Institute for Economic Research - International Trade and Foreign Direct Investment and ETH Zürich - Department of Management, Technology, and Economics (D-MTEC)
Date Posted: March 27, 2017
Accepted Paper Series
69 downloads

Incl. Electronic Paper Corporate Income Tax as a Genuine Own Resource
Fabien Candau and Jacques Le Cacheux
Université de Pau et des Pays de l'Adour and Observatoire Français des Conjonctures Economiques (OFCE)
Date Posted: March 25, 2017
Last Revised: April 01, 2017
Working Paper Series
36 downloads

Incl. Electronic Paper Money, Inflation, and Unemployment in the Presence of Informality
University of Zurich, Department of Economics, Working Paper No. 248
Mohammed Aït Lahcen
University of Basel
Date Posted: March 23, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Developing a Holistic Approach for Tackling Undeclared Work
Developing a Holistic Approach for Tackling Undeclared Work: A Learning Resource from the Seminar of the European Platform Tackling Undeclared Work, December 2, 2016
Colin C. Williams
University of Sheffield - School of Management
Date Posted: March 21, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
U of Michigan Public Law Research Paper No. 542
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and Univereity of Michigan Law School
Date Posted: March 20, 2017
Last Revised: April 13, 2017
Accepted Paper Series
203 downloads


 

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