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JEL Code: H26
378,445 Total downloads
Showing Papers 81 - 130 of 1,769
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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 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
1 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: March 26, 2017
Working Paper Series
3 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
2 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
1 downloads

Incl. Electronic Paper A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and Univereity of Michigan Law School
Date Posted: March 20, 2017
Working Paper Series
67 downloads

Incl. Electronic Paper Delivering a Level Playing Field for Offshore Bank Accounts. What the New OECD/Global Forum Peer Reviews on Automatic Information Exchange Must Not Miss
Markus Meinzer and Andres Knobel
Tax Justice Network and Tax Justice Network
Date Posted: March 18, 2017
Working Paper Series
3 downloads

Tax Avoidance: Rational Ignorance of Law
Nigar Hashimzade
Durham University - Department of Economics and Finance
Date Posted: March 16, 2017
Working Paper Series

Incl. Electronic Paper Ghostbusting in Detroit: Evidence on Nonfilers from a Controlled Field Experiment
Ben S. Meiselman
University of Michigan at Ann Arbor
Date Posted: March 16, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Illegitimate Economic Practices in Croatia: Findings from a Representative Survey of 2,000 Citizens
Grey Working Paper No. 9, March 2017
Josip Franic and Colin C. Williams
University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: March 15, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Tax Avoidance, Income Diversion, and Shareholder Value: Evidence from a Quasi-Natural Experiment
Samer R. Semaan
Purdue University - Krannert School of Management
Date Posted: March 15, 2017
Working Paper Series
36 downloads

Does Index Addition Affect Corporate Tax Avoidance?
Journal of Corporate Finance, Vol. 43, 2017
Fariz Huseynov, Sabuhi H. Sardarli and Wei Zhang
North Dakota State University - College of Business, Kansas State University - Department of Finance and North Dakota State University
Date Posted: March 14, 2017
Accepted Paper Series

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
30 downloads

Incl. Electronic Paper I Evade Taxes, and So What? A New Database and Evidence from Colombia
Documento CEDE No. 2017-21
Leopoldo Fergusson, Carlos Molina and Juan Feipe Riaño
Universidad de los Andes, Colombia - Department of Economics, Universidad de los Andes, Colombia - Department of Economics and University of British Columbia (UBC)
Date Posted: March 13, 2017
Last Revised: March 17, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Special Tax Zones and the WTO
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan Law School
Date Posted: March 12, 2017
Working Paper Series
80 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
19 downloads

Incl. Electronic Paper Taxing High-Income Earners: Tax Avoidance and Mobility
IEB Working Paper N. 2017/06
Alejandro Esteller-More, Amedeo Piolatto and Matthew D. Rablen
University of Barcelona, Barcelona Economics Institute (IEB) and Brunel University London - Department of Social Sciences, Media and Communications
Date Posted: March 10, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper The Effect of the U.S. Worldwide Taxation Policy on Domestic Mergers and Acquisitions
Jeremiah Harris and William O'Brien
Kent State University - College of Business Administration and University of Illinois at Chicago
Date Posted: March 09, 2017
Last Revised: March 14, 2017
Working Paper Series
28 downloads

Incl. Electronic Paper Background and Current Status of FATCA
LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) ,
William Byrnes and Robert J. Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Date Posted: March 08, 2017
Working Paper Series
250 downloads

Incl. Electronic Paper The Offshore-Intensity Ratio: Identifying the Strongest Magnets for Foreign Capital
CITYPERC Working Paper Series 2015/02
Jan Fichtner
University of Amsterdam / CORPNET
Date Posted: March 07, 2017
Working Paper Series
7 downloads

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
34 downloads

Incl. Electronic Paper Optimal Tax Administration
IMF Working Paper No. 17/8
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 07, 2017
Working Paper Series
36 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
30 downloads

Incl. Electronic Paper Taxation Without Information: The Institutional Foundations of Modern Tax Collection
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 06, 2017
Working Paper Series
76 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 Automatic Exchange of Information as the New Global Standard: The End of (Offshore Tax Evasion) History?
Automatic Exchange of Information and Prospects of Turkish-German Cooperation, Istanbul (ed. Leyla ATEŞ & Joachim ENGLISCH) (Forthcoming) , Presented at the 2nd Turkish-German Biennial on International Tax Law in Istanbul Conference, 3 March 2016,
Markus Meinzer
Tax Justice Network
Date Posted: March 02, 2017
Working Paper Series
54 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
13 downloads

Incl. Electronic Paper Welfare Cost of the Real Estate Transfer Tax
CESifo Working Paper Series No. 6321
Thiess Buettner
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Date Posted: February 28, 2017
Working Paper Series
33 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
126 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
88 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
55 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
Last Revised: March 20, 2017
Working Paper Series
26 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, U of Michigan Public Law Research Paper No. 541
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: March 24, 2017
Working Paper Series
115 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
9 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
17 downloads

Incl. Electronic Paper Who Invests in Corporate Tax Avoiders?
Kelley School of Business Research Paper No. 17-16
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
150 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
127 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
40 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, Texas A&M University School of Law Legal Studies Research Paper No. 17-16
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Last Revised: March 10, 2017
Working Paper Series
152 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
91 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 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
69 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
24 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
80 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 Abu Dhabi and University of Washington
Date Posted: February 08, 2017
Working Paper Series
46 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
74 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
76 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
21 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
34 downloads


 

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