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SSRN eLibrary Search Results
JEL Code: H26
397,625 Total downloads
Showing Papers 81 - 130 of 1,829
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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 Bank Confidence Crisis and Information Acquisition by Institutional Depositors
Lucy Chernykh and Sergey Mityakov
Clemson University and Clemson University - John E. Walker Department of Economics
Date Posted: June 20, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Evasion As a Crime: A Survey of Perception in Kosovo
Agim Mamuti and Robert W. McGee
University of New York in Tirana (UNYT) and Fayetteville State University - Department of Accounting
Date Posted: June 20, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Date Posted: June 09, 2017
Last Revised: June 23, 2017
Working Paper Series
63 downloads

Incl. Electronic Paper Assessment of Under-Declared Employment in Croatia
Colin C. Williams, Marek Radvansky and Miroslav Stefanik
University of Sheffield - School of Management, Independent and Independent
Date Posted: June 09, 2017
Working Paper Series
4 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 Trump Tax Reform Plan: Implications for Europe
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: June 04, 2017
Working Paper Series
84 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 Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Marcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia
Universidad de la Republica - Instituto de Economía, Universidad de la Republica, Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), Universidad de la Republica and University of California, Los Angeles (UCLA)
Date Posted: June 03, 2017
Working Paper Series
28 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 Mugging Tax Evaders: Using Transfers to Diminish Tax Evasion. An Information Processing Approach
Hieronymus Christopher Heyerdahl
Independent
Date Posted: June 01, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Private Debt Is the Problem
John Deutsch International Development Discussion Paper, Queen's University, DDP 2017-17
Savvakis C. Savvides
Queen's University - John Deutsch Institute for the Study of Economic Policy
Date Posted: May 30, 2017
Last Revised: June 18, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Lack of Adjustment of the Cyprus Household Sector Results from the Eurosystem’s Household Finance and Consumption Surveys
Leslie Graeme Manison
Independent
Date Posted: May 30, 2017
Last Revised: June 03, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens
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
Last Revised: June 09, 2017
Working Paper Series
28 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
29 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
10 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 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
30 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 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
122 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
81 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
12 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
32 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
3 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
105 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
4 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
81 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 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 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
71 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 Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)
Eduart Gjokutaj
ALTAX
Date Posted: April 25, 2017
Working Paper Series
14 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 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 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

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
62 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
152 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
47 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
20 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
42 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
41 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
100 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
6 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
6 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
15 downloads


 

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