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SSRN eLibrary Search Results
JEL Code: H25
666,114 Total downloads
Showing Papers 301 - 350 of 2,898
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Incl. Electronic Paper Curbing Corporate Debt Bias
IMF Working Paper No. 17/22
Ruud A. Mooij and Shafik Hebous
affiliation not provided to SSRN and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: March 23, 2017
Working Paper Series

Incl. Electronic Paper VAT and Agriculture: Lessons from Europe
CESifo Working Paper Series No. 6350
Sijbren Cnossen
CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: March 23, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Corporate Tax Cuts, Merger Activity, and Shareholder Wealth
Eliezer M. Fich, Edward M. Rice and Anh L. Tran
Drexel University - Department of Finance, University of Washington - Michael G. Foster School of Business and Cass Business School, City University London
Date Posted: March 16, 2017
Working Paper Series
19 downloads

Incl. Fee Electronic Paper Exchange Rate Implications of Border Tax Adjustment Neutrality
CEPR Discussion Paper No. DP11885
Willem H. Buiter
Citigroup New York
Date Posted: March 16, 2017
Working Paper Series
1 downloads

Incl. Fee Electronic Paper The Effects of Tax on Bank Liability Structure
CEPR Discussion Paper No. DP11893
Leonardo Gambacorta, Giacomo Ricotti, Suresh M. Sundaresan and Zhenyu Wang
Bank for International Settlements (BIS), Bank of Italy, Columbia Business School - Finance and Economics and Indiana University, Kelley School of Business
Date Posted: March 16, 2017
Working Paper Series

Incl. Electronic Paper House Plan's Bad Math: Over-Estimates of Revenue from a Border Adjustment
Tax Notes, Forthcoming
David Kamin and Brad Setser
New York University School of Law and Council on Foreign Relations
Date Posted: March 15, 2017
Accepted Paper Series
249 downloads

Incl. Electronic Paper Do the Rich Pay Their Fair Share of Taxes? An Empirical Study of United States Data
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: March 14, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper State Aid Special Report — Part 2: Legitimate Expectations
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 13, 2017
Last Revised: March 17, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper Do Some Multinational Firms Benefit from Competitive Tax Advantages in Europe? Evidence from Stock Price Reactions to EU State Aid Investigations
Tobias Bauckloh, Inga Hardeck, Patrick Uwe Wittenstein and Bernhard Zwergel
University of Kassel - Economics, European University Viadrina Frankfurt (Oder), University of Hamburg and University of Kassel - Economics
Date Posted: March 10, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals
WU International Taxation Research Paper Series No. 2017-02
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam
Date Posted: March 09, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper International Taxation and Productivity Effects of M&As
ZEW - Centre for European Economic Research Discussion Paper No. 17-014
Maximilian Todtenhaupt and Johannes Voget
University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: March 09, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Endogenous Tax Policy in a Computable Economic and Political Equilibrium: With Application to the United States, 1973-1983.
Chapter 7 in W. Hettich and S.L. Winer, Democratic Choice and Taxation: A Theoretical and Empirical Analysis. Cambridge University Press. 1999. 153-194
Thomas F. Rutherford and Stanley L. Winer
University of Wisconsin - Madison and Carleton University - School of Public Policy and Administration
Date Posted: March 08, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Petroleum Tax Competition Subject to Capital Rationing
USAEE Working Paper No. 17-306
Petter Osmundsen, Kjell Løvås and Magne Emhjellen
University of Stavanger, Statoil and Petoro A.S.
Date Posted: March 08, 2017
Working Paper Series
8 downloads

The Tax Responsiveness of Investment under Increasing Opportunities for Income Shifting. An Analysis of the European Context
Mário Marques and Carlos Pinho
University of Minho and Universidade de Aveiro
Date Posted: March 08, 2017
Working Paper Series

Incl. Electronic Paper 'Home Sweet Home' versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks?
Jost Heckemeyer, Pia Olligs and Michael Overesch
Leibniz Universität Hannover - Faculty of Economics and Management, University of Cologne and Universität zu Köln
Date Posted: March 07, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Special Report on State Aid — Part 3: Apple
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 07, 2017
Last Revised: March 16, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper A Bridge Between: Law and the New Intellectual Histories of Capitalism
64 Buffalo Law Rev. 1 (2016), American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra
American Bar Foundation
Date Posted: March 07, 2017
Accepted Paper Series
71 downloads

Incl. Electronic Paper The Curious Beginnings of the Capital Gains Tax Preference
Fordham Law Review, Vol. 84, No. 2517, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra and Julia C. Ott
American Bar Foundation and The New School for Social Research
Date Posted: March 07, 2017
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Relation between Tax Risk and Firm Value: Evidence from the Luxembourg Tax Leaks
Wayne L. Nesbitt, Edmund Outslay and Anh Persson
Michigan State University, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems
Date Posted: March 06, 2017
Working Paper Series
61 downloads

Incl. Electronic Paper Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy
Stanford University Graduate School of Business Research Paper No. 17-21
Lisa De Simone, Joseph D. Piotroski and Rimmy E. Tomy
Stanford Graduate School of Business, Stanford Graduate School of Business and University of Chicago
Date Posted: March 06, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value Added Taxes on Labor Outcomes
Cuadernos de Economia, Vol. 35, No. 67, 2015
Eduardo A. Lora and Johanna Fajardo-Gonzalez
Inter-American Development Bank (IDB) - Research Department and University of Minnesota, Department of Applied Economics
Date Posted: March 03, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper The True Art of the Tax Deal: Evidence on Aid Flows and Bilateral Double Tax Agreements
ZEW - Centre for European Economic Research Discussion Paper No. 17-011
Julia Braun and Martin Zagler
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of Economics
Date Posted: March 03, 2017
Accepted Paper Series
15 downloads

Incl. Electronic Paper Trade and Economic Impacts of Destination-Based Corporate Taxes
IFPRI Discussion Paper 1606
Will J. Martin
International Food Policy Research Institute (IFPRI)
Date Posted: March 02, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper EU Fundamental Freedoms and Dividend Taxation
Haslehner et al. (eds.), Landmark Decisions of the ECJ in Direct Taxation, 2015, 41-59
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: March 01, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Curbing ‘Abusive’ International Tax Planning Under EU Law: The Case of the Merger Directive
Dourado (ed.), Movement of Persons and Tax Mobility in the EU, 2013, 213-286
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: March 01, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper 'They are a Tax Fearing People': Deterrent Effect – Penalties, Audit and Corruption in a Developing Country
Curtin Law and Taxation Review, 3: 1-50 (2016)
Nahida Faridy, Brett Freudenberg and Tapan Sarker
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: March 01, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper BEPS Action 1: Digital Economy – EU Law Implications
British Tax Review 2015, 280-307
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: February 28, 2017
Accepted Paper Series
15 downloads

Incl. Electronic Paper A European Perspective on the US Plans for a Destination Based Cash Flow Tax
Johannes Becker and Joachim Englisch
University of Muenster and University of Muenster - Faculty of Law
Date Posted: February 28, 2017
Last Revised: March 10, 2017
Working Paper Series
117 downloads

Incl. Electronic Paper The Effects of Tax on Bank Liability Structure
BIS Working Paper No. 611
Leonardo Gambacorta, Giacomo Ricotti, Suresh M. Sundaresan and Zhenyu Wang
Bank for International Settlements (BIS), Bank of Italy, Columbia Business School - Finance and Economics and Indiana University, Kelley School of Business
Date Posted: February 28, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax
Texas A&M University School of Law Legal Studies Research Paper No. 17-19
Jack Manhire
Texas A&M University School of Law
Date Posted: February 24, 2017
Last Revised: March 10, 2017
Accepted Paper Series
125 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
Last Revised: March 16, 2017
Accepted Paper Series
86 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: March 08, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
CESifo Working Paper Series No. 6312
Ruud A. De Mooij and Shafik Hebous
International Monetary Fund (IMF) and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: February 21, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Mineral Royalties: Historical Uses and Justifications
Jayni Foley Hein and Caroline Cecot
NYU School of Law and George Mason University - Antonin Scalia Law School, Faculty
Date Posted: February 16, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Leak-Driven Law
UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Last Revised: March 21, 2017
Accepted Paper Series
123 downloads

Incl. Electronic Paper Regulation, Tax and Capital Structure: Evidence from Administrative Data on Italian Banks
Bank of Italy Occasional Paper No. 361
Steve Bond, Kiung Yeon Han, Giorgia Maffini, Andrea Nobili and Giacomo Ricotti
University of Oxford, University of Oxford, University of Oxford - Said Business School, Associazione Bancaria Italiana and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Funding Liquidity Without Banks: Evidence from a Shock to the Cost of Very Short-Term Debt
Felipe Restrepo, Lina Cardona-Sosa and Philip E. Strahan
University of Western Ontario - Richard Ivey School of Business, Central Bank of Colombia and Boston College - Department of Finance
Date Posted: February 13, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Destination-Based Cash Flow Taxation
Oxford University Centre for Business Taxation WP 17/01
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
Date Posted: February 13, 2017
Working Paper Series
191 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
88 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
80 downloads

Incl. Electronic Paper Beyond Apple: State Aid as a Model of a Robust Anti-Subsidy Rule
Georgetown Journal of International Law, Forthcoming
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: February 08, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper The EU Apple Case: Who Has a Dog in the Fight?
Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017, BYU Law Research Paper No. 17-04
J. Clifton Fleming Jr.
Brigham Young University - J. Reuben Clark Law School
Date Posted: February 08, 2017
Last Revised: February 21, 2017
Accepted Paper Series
160 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
68 downloads

Incl. Electronic Paper The Use of SME Tax Incentives in the European Union
ZEW - Centre for European Economic Research Discussion Paper No. 17-006
Sören Bergner, Rainer Bräutigam, Maria Theresia Evers and Christoph Spengel
University of Mannheim, Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: February 02, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade
Swiss Finance Institute Research Paper No. 17-06, HKS Working Paper No. 17-005
Alexander F. Wagner, Richard J. Zeckhauser and Alexandre Ziegler
University of Zurich - Department of Banking and Finance, Harvard University - Harvard Kennedy School (HKS) and University of Zurich - Department of Banking and Finance
Date Posted: February 02, 2017
Last Revised: March 14, 2017
Working Paper Series
324 downloads

Incl. Electronic Paper Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
CESifo Working Paper Series No. 6265
Don Fullerton and Chi Ta
University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign - University of Illinois
Date Posted: February 02, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Taxation of Knowledge-Based Capital: Some Additional Issues for Policymakers' Considerations
Alessandro Modica and Thomas S. Neubig
Government of the Italian Republic (Italy) - Department of Finance and Tax Sage Network
Date Posted: February 02, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Intellectual Property Box Regime – U.S. Adaptation of an Intellectual Property Box Regime, A Tax Policy Perspective
Kyle Chen
New York University (NYU), School of Law, Students
Date Posted: February 02, 2017
Working Paper Series
29 downloads

Incl. Electronic Paper How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World
Tax Forum Paper No. 680
David S. Miller
Proskauer
Date Posted: February 01, 2017
Last Revised: March 01, 2017
Working Paper Series
556 downloads

Incl. Electronic Paper Business Investment in the Tax Reform Blueprint
U of Penn, Inst for Law & Econ Research Paper No. 17-4
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: January 31, 2017
Working Paper Series
143 downloads


 

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