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SSRN eLibrary Search Results
JEL Code: H25
686,680 Total downloads
Showing Papers 301 - 350 of 2,959
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Incl. Electronic Paper Making Income and Property Taxes More Growth-Friendly and Redistributive in India
OECD Working Paper No. 1389
Isabelle Joumard, Alastair Thomas and Hermes Morgavi
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO), Organization for Economic Co-Operation and Development (OECD) and Organization for Economic Co-Operation and Development (OECD)
Date Posted: June 23, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper State and Local Tax Policy
Adam A Millsap and Olivia Gonzalez
George Mason University - Mercatus Center and George Mason University, Department of Economics, Students
Date Posted: June 22, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Taxing Multinationals Beyond Borders: Financial and Locational Responses to CFC Rules
EPRU Working Paper Series, 2017-02
Sarah Clifford
University of Copenhagen
Date Posted: June 22, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper данъчна практика в европейския съюз при облагане с преки подоходни данъци – аналитични аспекти (Analytical Aspects of the European Tax Practice with Direct Income Taxes)
Годишен алманах "Научни изследвания на докторанти" - 2016, СА "Д. А. Ценов" - Свищов,
Aleksandrina Aleksandrova
D. A. Tsenov Academy of Economics
Date Posted: June 15, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Investment Ramifications of Distortionary Tax Subsidies
James R. Hines Jr. and Jongsang Park
University of Michigan and Korea Institute of Finance
Date Posted: June 13, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper European Tax Practice in VAT Application - Analytical Aspects
Year LXIX, Book 4 – 2016 ,
Aleksandrina Aleksandrova
D. A. Tsenov Academy of Economics
Date Posted: June 13, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Status of Research Relating to Commodity Transaction Tax in India
Velmurugan Palaniyappa Shanmugam and Perumalraja R
Pondicherry University - Department of Commerce and Pondicherry University - Department of Commerce, Students
Date Posted: June 12, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides)
Daniel Shaviro
New York University School of Law
Date Posted: June 05, 2017
Last Revised: June 17, 2017
Working Paper Series
208 downloads

Incl. Electronic Paper Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials
IZA Discussion Paper No. 10795
Nicholas Biddle, Katja Fels and Mathias Sinning
Australian National University (ANU) - Centre for Aboriginal Economic Policy Research (CAEPR), Ruhr Universität Bochum and Australian National University (ANU) - Crawford School of Public Policy
Date Posted: June 05, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of Investing Abroad on Investment at Home: On the Role of Technology, Tax Savings, and Internal Capital Markets
Bundesbank Discussion Paper No. 14/2017
Stefan Goldbach, Arne J. Nagengast, Elias Steinmüller and Georg Wamser
Darmstadt University of Technology, Deutsche Bundesbank - Economics Department, University of Tübingen and University of Tuebingen
Date Posted: June 05, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Tax Treaty Matters
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: June 05, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Sourcing, Partnership, and Effectively Connected Income Matters
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: June 05, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de Antes y después de la ley 1819 de 2016 (Taxation on Business Profits in Colombia: A Comparison of Tax Regimes Before and after Law 1819 of 2016)
Jorge Armando Rodriguez and Javier Ávila Mahecha
National University of Colombia and Government of the Republic of Colombia - Dirección de Impuestos y Aduanas Nacionales de Colombia
Date Posted: June 05, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Can Tax Drive Capital Investment?
Phuong Dung Le
RMIT University
Date Posted: June 03, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Would a Move to a U.S. Territorial Tax System Increase Earnings Shifting?
Adam Hal Spencer
University of Wisconsin - Madison
Date Posted: June 03, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Behavioural Insights and Business Taxation: Evidence from Two Randomized Controlled Trials
Tax and Transfer Policy Institute - Working Paper 2/2017
Nicholas Biddle, Katja Fels and Mathias Sinning
Australian National University (ANU) - Centre for Aboriginal Economic Policy Research (CAEPR), Ruhr Universität Bochum and Australian National University (ANU) - Crawford School of Public Policy
Date Posted: June 02, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper The Relation Among Trapped Cash, Permanently Reinvested Earnings, and Foreign Cash
Journal of Corporate Finance, Forthcoming
Stacie Kelley Laplante and Wayne L. Nesbitt
University of Wisconsin - Madison and Michigan State University, Eli Broad College of Business
Date Posted: May 30, 2017
Accepted Paper Series
71 downloads

Incl. Electronic Paper Tax Inversions: The Good the Bad and the Ugly
Fuller, Phillip and Henry Thomas. “Tax Inversions: The Good The Bad and The Ugly.” Business Quest (2017),
Phillip Fuller and Henry Thomas
Jackson State University and Jackson State University - Accounting
Date Posted: May 28, 2017
Last Revised: May 31, 2017
Accepted Paper Series
28 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
28 downloads

Incl. Electronic Paper Finders, Keepers?
CESifo Working Paper Series No. 6435
Niko Jaakkola, Daniel Spiro and Arthur van Benthem
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, University of Oslo - Department of Economics and University of Pennsylvania - Business & Public Policy Department
Date Posted: May 24, 2017
Working Paper Series
8 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
87 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
127 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
79 downloads

Incl. Electronic Paper Stock Option Taxation: A Missing Piece in European Innovation Policy?
IFN Working Paper No. 1168
Magnus Henrekson and Tino Sanandaji
Research Institute of Industrial Economics (IFN) and Stockholm School of Economics
Date Posted: May 18, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Do Firms Remit at Least 85 Percent of Tax Everywhere?
Joel B. Slemrod and Tejaswi Velayudhan
University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor
Date Posted: May 18, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Web Appendix for 'Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 17, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness
Alexander Edwards
University of Toronto - Rotman School of Management
Date Posted: May 16, 2017
Last Revised: June 17, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments
U of Penn, Inst for Law & Econ Research Paper No. 17-20
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 16, 2017
Last Revised: May 17, 2017
Accepted Paper Series
81 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 Excessive Private Sector Leverage and Its Drivers: Evidence from Advanced Economies
IMF Working Paper No. 17/72
Mariusz Jarmuzek and Rossen Rozenov
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: May 12, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Is U.S. Corporate Income Double-Taxed?
Leonard E. Burman, Kimberly A. Clausing and Lydia Austin
Tax Policy Center, Reed College - Department of Economics and The Urban Institute
Date Posted: May 12, 2017
Working Paper Series
23 downloads

Incl. Electronic Paper China Policies to Promote Local Production of Pharmaceutical Products and Protect Public Health
Geneva: World Health Organization; 2017, FSU College of Law, Public Law Research Paper No. 841
Frederick M. Abbott
Florida State University - College of Law
Date Posted: May 05, 2017
Accepted Paper Series
16 downloads

Incl. Electronic Paper Indian Policies to Promote Local Production of Pharmaceutical Products and Protect Public Health
Geneva: World Health Organization; 2017, FSU College of Law, Public Law Research Paper No. 840
Frederick M. Abbott
Florida State University - College of Law
Date Posted: May 05, 2017
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)
David Herzig
Valparaiso University Law School
Date Posted: May 04, 2017
Last Revised: May 05, 2017
Working Paper Series
70 downloads

Incl. Electronic Paper How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers
VATT Institute for Economic Research Working Papers 85
Wian Boonzaaier, Jarkko Harju, Tuomas Matikka and Jukka Pirttila
Government of the Republic of South Africa - South Africa National Treasury, VATT Institute for Economic Research, VATT Institute for Economic Research and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Date Posted: April 29, 2017
Working Paper Series
4 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
61 downloads

Incl. Electronic Paper Entrepreneurship Incentives for Resource-Constrained Firms
Handbook of Law and Entrepreneurship, Forthcoming, U of Texas Law, Public Law Research Paper No. 669
Susan C. Morse
University of Texas at Austin - School of Law
Date Posted: April 29, 2017
Last Revised: May 17, 2017
Accepted Paper Series
24 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
21 downloads

Incl. Electronic Paper Impact of the Medical Device Tax on Firm R&D and Performance: Evidence from the Affordable Care Act
Daeyong Lee
HSBC Business School, Peking University
Date Posted: April 26, 2017
Working Paper Series
24 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
20 downloads

Incl. Electronic Paper What Maximizes Labor Productivity? Optimal Levels of R&D Intensity and Tax on Corporate Profits for Nations
Coccia Lab Working Paper 2017 – No. 9,
Mario Coccia
National Research Council of Italy (CNR)
Date Posted: April 25, 2017
Working Paper Series
13 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
61 downloads

Incl. Electronic Paper Shareholder Wealth Effects of Border Adjustment Taxation
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: April 24, 2017
Last Revised: June 21, 2017
Working Paper Series
142 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
Last Revised: June 24, 2017
Working Paper Series
99 downloads

Incl. Electronic Paper Comparative Analysis of Small and Medium-Sized Business Criteria in Russia and Other Countries
Antonio Campa, Dmitri Pletnev and Ekaterina Nikolaeva
Chelyabinsk State University, Chelyabinsk State University and Chelyabinsk State University
Date Posted: April 22, 2017
Working Paper Series
38 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
Last Revised: June 03, 2017
Working Paper Series
30 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 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
42 downloads

Incl. Electronic Paper Petroleum Tax Competition Subject to Capital Rationing
CESifo Working Paper Series No. 6390
Petter Osmundsen, Kjell Løvås and Magne Emhjellen
University of Stavanger, Statoil and Petoro A.S.
Date Posted: April 12, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Tax Credits and Small Firm R&D Spending
Ajay Agrawal, Carlos Rosell and Timothy Simcoe
University of Toronto - Rotman School of Management, Department of Finance, Canada and Boston University - Questrom School of Business
Date Posted: April 11, 2017
Working Paper Series
13 downloads


 

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