1.
Backdating
Business Lawyer, 2008
Number of pages: 34
Posted: 26 Jul 2021
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
Downloads
13,001
2.
A Review of Tax Research
Number of pages: 138
Posted: 23 Sep 2009
Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads
11,516
3.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
8,960
4.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
8,229
5.
Transfer Pricing
Number of pages: 15
Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads
7,873
6.
Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations
Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36
Posted: 10 Apr 2009
Last Revised: 19 Jun 2012
Accepted Paper Series
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads
5,727
7.
Pillar 2: Rule Order, Incentives, and Tax Competition
Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16
Posted: 11 Mar 2022
Working Paper Series
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads
5,632
8.
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Working Paper Series
UC Berkeley School of Law and University of Michigan
There are 2 versions of this paper
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Downloads
5,585
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2022
Downloads
254
Downloads
5,585
9.
Corporate Tax Avoidance and Firm Value
Number of pages: 27
Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and UC Berkeley School of Law
There are 3 versions of this paper
Corporate Tax Avoidance and Firm Value
1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27
Posted: 28 Jun 2006
Last Revised: 17 Jan 2011
Downloads
847
Corporate Tax Avoidance and Firm Value
NBER Working Paper No. w11241
Number of pages: 32
Posted: 12 May 2005
Last Revised: 19 Sep 2022
Downloads
348
Downloads
5,426
10.
Taxes and Corporate Finance
Number of pages: 92
Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads
5,229
11.
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49
Posted: 02 Feb 2005
Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting
There are 2 versions of this paper
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49
Posted: 02 Feb 2005
Last Revised: 15 May 2014
Downloads
5,201
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008
Last Revised: 15 May 2014
Downloads
5,201
12.
Taxing Multinationals in Europe
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30
Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
5,194
13.
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
Number of pages: 68
Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
4,626
14.
Exploring the Role Delaware Plays as a Domestic Tax Haven
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48
Posted: 12 Jan 2011
Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads
4,566
15.
Long-Run Corporate Tax Avoidance
Accounting Review, Vol. 83, No. 1, 2007
Number of pages: 39
Posted: 27 Sep 2007
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads
4,541
16.
Corporate Governance, Incentives, and Tax Avoidance
Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Number of pages: 43
Posted: 18 Apr 2013
Last Revised: 17 Jul 2015
Working Paper Series
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford Graduate School of Business
Downloads
4,233
17.
Optimal Capital Structure Under Corporate and Personal Taxation
Journal of Financial Economics, Vol. 8, No. 1, pp. 3-27, 1980
Number of pages: 27
Posted: 04 Oct 2009
Last Revised: 12 Oct 2009
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales, Sydney
Downloads
4,233
18.
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90
Posted: 18 Mar 2020
Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Duke University School of Law, Boston College - Law School and Boston College - Law School
Downloads
4,041
19.
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35
Posted: 02 Jan 2014
Last Revised: 30 Sep 2014
Working Paper Series
UC Berkeley School of Law
There are 2 versions of this paper
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35
Posted: 02 Jan 2014
Last Revised: 30 Sep 2014
Downloads
4,011
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
CESifo Working Paper Series No. 4612
Number of pages: 41
Posted: 20 Feb 2014
Downloads
863
Downloads
4,011
20.
Taxes and Corporate Finance: A Review
Number of pages: 72
Posted: 03 Mar 2003
Accepted Paper Series
Duke University
Downloads
3,965
21.
The Incentives for Tax Planning
Journal of Accounting and Economics, Volume 53, Issues 1–2, (Feb–April 2012): 391-411. , Rock Center for Corporate Governance at Stanford University Working Paper No. 56, Stanford Graduate School of Business Research Paper No. 2032
Number of pages: 53
Posted: 10 Jun 2009
Last Revised: 06 Nov 2012
Accepted Paper Series
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department and Stanford Graduate School of Business
Downloads
3,935
22.
The Effects of Executives on Corporate Tax Avoidance
Number of pages: 50
Posted: 11 Jul 2008
Last Revised: 19 Sep 2012
Working Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads
3,858
23.
Research in Accounting for Income Taxes
Number of pages: 84
Posted: 07 Dec 2008
Last Revised: 20 Sep 2012
Working Paper Series
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
There are 2 versions of this paper
Research in Accounting for Income Taxes
Number of pages: 84
Posted: 07 Dec 2008
Last Revised: 20 Sep 2012
Downloads
3,719
Research in Accounting for Income Taxes
NBER Working Paper No. w15665
Number of pages: 125
Posted: 25 Jan 2010
Last Revised: 22 Apr 2023
Downloads
175
Downloads
3,719
24.
The Value of Offshore Secrets – Evidence from the Panama Papers
Review of Financial Studies, forthcoming
Number of pages: 58
Posted: 28 Apr 2016
Last Revised: 30 May 2023
Accepted Paper Series
City University of Hong Kong (CityU), Bocconi University - Department of Finance and University of Illinois at Urbana-Champaign
Downloads
3,719
25.
Ten Questions About Why and How to Tax the Digitalized Economy
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31
Posted: 21 Dec 2017
Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
3,507
26.
Profit Shifting Before and After the Tax Cuts and Jobs Act
73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45
Posted: 21 Nov 2018
Last Revised: 13 Jan 2021
Working Paper Series
UCLA School of Law
Downloads
3,502
27.
Vat Refunds: A Review of Country Experience
IMF Working Paper No. 05/218
Number of pages: 43
Posted: 03 Mar 2006
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and affiliation not provided to SSRN
Downloads
3,368
28.
Problems with Destination-Based Corporate Taxes and the Ryan Blueprint
U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23
Posted: 15 Dec 2016
Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and UCLA School of Law
Downloads
3,366
29.
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
There are 2 versions of this paper
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Downloads
3,332
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30
Posted: 31 Jul 2013
Downloads
1,410
Downloads
3,332
30.
The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
Number of pages: 40
Posted: 07 Nov 2015
Last Revised: 19 Jun 2016
Working Paper Series
UCLA School of Law
Downloads
3,234
31.
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
Number of pages: 24
Posted: 28 Feb 2006
Last Revised: 21 Jan 2009
Working Paper Series
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads
3,098
32.
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and UC Berkeley School of Law
There are 2 versions of this paper
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Downloads
3,010
Corporate Tax Avoidance and High Powered Incentives
NBER Working Paper No. w10471
Number of pages: 41
Posted: 20 May 2004
Last Revised: 13 Aug 2022
Downloads
749
Downloads
3,010
33.
Equity Risk Incentives and Corporate Tax Aggressiveness
Journal of Accounting Research, Forthcoming
Number of pages: 48
Posted: 04 Feb 2009
Last Revised: 14 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads
2,954
34.
Understanding the Tax Cuts and Jobs Act
Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54
Posted: 08 Jan 2018
Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads
2,930
35.
Financial Accounting and Corporate Behavior
Boston Univ. School of Law Working Paper No. 06-05
Number of pages: 60
Posted: 29 Mar 2006
Working Paper Series
Boston University School of Law
Downloads
2,912
36.
International Effective Minimum Taxation – analysis of GloBE (Pillar Two)
Number of pages: 24
Posted: 19 Apr 2021
Working Paper Series
University of Münster - Faculty of Law
Downloads
2,902
37.
Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation
ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34
Posted: 08 Apr 2019
Working Paper Series
London Business School and University of Mannheim - Accounting and Taxation
Downloads
2,898
38.
Taxation and Corporate Governance: An Economic Approach
Number of pages: 24
Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and UC Berkeley School of Law
Downloads
2,858
39.
Integrating Managerial and Tax Objectives in Transfer Pricing
Number of pages: 39
Posted: 16 Jul 2003
Working Paper Series
Columbia University - Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads
2,807
40.
The Digital Services Tax: A Conceptual Defense
73(1) Tax Law Review 69-111 (2019)
Number of pages: 33
Posted: 07 Nov 2018
Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads
2,803
41.
Capital Structure Dynamics and Transitory Debt
Number of pages: 61
Posted: 04 Sep 2008
Last Revised: 08 Sep 2010
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Michigan, Department of Economics
Downloads
2,793
42.
International Effective Minimum Taxation – The GLOBE Proposal
Number of pages: 50
Posted: 09 May 2019
Last Revised: 07 Jun 2019
Working Paper Series
University of Münster - Faculty of Law and University of Münster - Institute of Public Economics
There are 2 versions of this paper
International Effective Minimum Taxation – The GLOBE Proposal
Number of pages: 50
Posted: 09 May 2019
Last Revised: 07 Jun 2019
Downloads
2,760
International Effective Minimum Taxation - The GLOBE Proposal
In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 4 ; p. 483-529
Posted: 06 Dec 2022
Downloads
2,760
43.
The Relation between Financial and Tax Reporting Measures of Income
Number of pages: 52
Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business
There are 2 versions of this paper
The Relation between Financial and Tax Reporting Measures of Income
Number of pages: 52
Posted: 13 Apr 2001
Downloads
2,726
Downloads
2,726
44.
Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57
Posted: 13 Sep 2007
Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads
2,723
45.
Corporate Social Responsibility and Strategic Tax Behavior
U of Michigan Law & Economics, Olin Working Paper No. 06-008, U of Michigan Public Law Working Paper No. 69
Number of pages: 30
Posted: 14 Nov 2006
Working Paper Series
University of Michigan Law School
Downloads
2,699
46.
Payout Policy Irrelevance and the Dividend Puzzle
Number of pages: 25
Posted: 09 Apr 2004
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads
2,642
47.
When Does Tax Avoidance Result in Tax Uncertainty?
The Accounting Review, Forthcoming
Number of pages: 57
Posted: 06 Jan 2014
Last Revised: 21 Jul 2018
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads
2,639
48.
A Simple Regulatory Fix for Citizenship Taxation
Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506
Number of pages: 18
Posted: 10 Nov 2020
Accepted Paper Series
Citizenship Solutions, Association of Americans Resident Overseas (AARO) and University of Queensland - Business School
Downloads
2,618
49.
Destination-Based Cash Flow Taxation
Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101
Posted: 13 Feb 2017
Last Revised: 17 Jun 2017
Working Paper Series
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
Downloads
2,583
50.
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
Number of pages: 45
Posted: 15 Feb 2000
Working Paper Series
Emory University
There are 2 versions of this paper
Does the Use of Financial Derivatives Affect Earnings Management Decisions?
Number of pages: 45
Posted: 15 Feb 2000
Downloads
2,580
Downloads
2,580
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