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
12,423
2.
Is Disruptive Blockchain Technology the Future of Financial Services?
69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11
Posted: 31 May 2016
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
8,826
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
8,230
4.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
7,884
5.
Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Number of pages: 25
Posted: 24 Apr 2012
Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads
7,697
6.
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Working Paper Series
University of Bologna
There are 2 versions of this paper
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Downloads
7,681
Downloads
7,681
7.
Measuring Income Tax Evasion using Bank Credit: Evidence from Greece
Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66
Posted: 17 Jul 2012
Last Revised: 28 Sep 2015
Working Paper Series
Tulane University, University of California, Berkeley - Haas School of Business and Washington University in Saint Louis, John M. Olin Business School
There are 2 versions of this paper
Measuring Income Tax Evasion using Bank Credit: Evidence from Greece
Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66
Posted: 17 Jul 2012
Last Revised: 28 Sep 2015
Downloads
6,320
Tax Evasion Across Industries: Soft Credit Evidence from Greece
NBER Working Paper No. w21552
Number of pages: 73
Posted: 14 Sep 2015
Last Revised: 22 May 2023
Downloads
74
Downloads
6,320
8.
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
810
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
316
Downloads
5,024
9.
Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?
Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108
Posted: 11 Feb 2014
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
4,640
10.
Incentives for Tax Planning and Avoidance: Evidence from the Field
The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48
Posted: 19 Sep 2012
Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
4,221
11.
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, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads
3,842
12.
The Ethics of Tax Evasion: A Survey of International Business Academics
Number of pages: 45
Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,839
13.
Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One
CESifo Working Paper No. 7981
Number of pages: 54
Posted: 12 Dec 2019
Working Paper Series
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Downloads
3,756
14.
Is Tax Evasion Unethical?
Policy Analysis Paper No. 11
Number of pages: 41
Posted: 12 May 1998
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,744
15.
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
3,704
16.
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
3,562
17.
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
3,342
18.
Tipping in Restaurants and Around the Globe: An Interdisciplinary Review
HANDBOOK OF CONTEMPORARY BEHAVIORAL ECONOMICS: FOUNDATIONS AND DEVELOPMENTS, Morris Altman, ed., M.E. Sharpe Publishers, 2006
Number of pages: 35
Posted: 09 Jan 2004
Accepted Paper Series
Cornell University - School of Hotel Administration
Downloads
3,143
19.
Fairness and Taxation in a Globalized World
Number of pages: 18
Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads
3,136
20.
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
3,101
21.
Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Number of pages: 41
Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,090
22.
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
3,030
23.
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 01 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
There are 2 versions of this paper
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 01 Feb 2006
Downloads
2,991
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 11 Aug 2009
Downloads
161
Downloads
2,991
24.
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
2,947
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
467
Downloads
2,947
25.
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
2,933
26.
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
2,883
27.
Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67
Posted: 28 Jul 2010
Last Revised: 19 Apr 2011
Accepted Paper Series
Simon Fraser University, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads
2,768
28.
Just Say No: Corporate Taxation and Corporate Social Responsibility
U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35
Posted: 10 Apr 2014
Last Revised: 12 Nov 2014
Working Paper Series
University of Michigan Law School
Downloads
2,766
29.
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
2,742
30.
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
2,641
31.
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 - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads
2,569
32.
The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
Number of pages: 120
Posted: 12 Feb 2011
Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads
2,433
33.
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Working Paper Series
Monash University - Department of Economics and Independent
Downloads
2,383
34.
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52
Posted: 14 Oct 2010
Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
2,276
35.
Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure
Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
Number of pages: 35
Posted: 04 Aug 2013
Working Paper Series
HEC Montreal, University of Quebec at Montreal (UQAM) and Université du Québec à Montréal
Downloads
2,243
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
2,236
37.
Tax Evasion and Ethics: A Demographic Study of 33 Countries
Number of pages: 20
Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads
2,202
38.
Lexisnexis® Guide to FATCA Compliance: Chapter 1
LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17
Number of pages: 120
Posted: 09 Mar 2016
Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads
2,136
39.
Beyond FATCA: An Evolutionary Moment for the International Tax System
Number of pages: 64
Posted: 01 Feb 2012
Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads
2,118
40.
Theft and Taxes
ECGI - Finance Research Paper No. 63/2005, EFA 2005 Moscow Meetings, Forthcoming, CRSP Working Paper No. 600
Number of pages: 54
Posted: 06 Dec 2005
Working Paper Series
Harvard Business School - Finance Unit, University of Toronto - Rotman School of Management and University of Chicago - Booth School of Business
There are 3 versions of this paper
Theft and Taxes
ECGI - Finance Research Paper No. 63/2005, EFA 2005 Moscow Meetings, Forthcoming, CRSP Working Paper No. 600
Number of pages: 54
Posted: 06 Dec 2005
Downloads
2,109
Theft and Taxes
NBER Working Paper No. w10978
Number of pages: 47
Posted: 20 Dec 2004
Last Revised: 01 Jan 2023
Downloads
104
Downloads
2,109
41.
Tax Competition, Tax Arbitrage, and the International Tax Regime
U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41
Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads
2,106
42.
Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads
2,083
43.
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
There are 2 versions of this paper
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Downloads
2,011
Downloads
342
Downloads
2,011
44.
Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Number of pages: 21
Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads
1,967
45.
LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58
Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads
1,957
46.
The Berry Ratio: Profit Level Indicator or Transfer Pricing Method?
Forthcoming as Chapter 9 in William Byrnes (ed.) Practical
Guide to U.S. Transfer Pricing (Matthew Bender, Fourth Edition, 2023)
Number of pages: 31
Posted: 12 Oct 2017
Last Revised: 08 Aug 2023
Accepted Paper Series
Dept of Management, Mays Business School, Texas A&M University and affiliation not provided to SSRNDLA Piper (London)
Downloads
1,945
47.
An Empirical Evaluation of Tax-Loss Harvesting Alpha
Number of pages: 25
Posted: 03 Apr 2019
Last Revised: 10 Feb 2020
Working Paper Series
Massachusetts Institute of Technology, Chapman University - The George L. Argyros School of Business & Economics and Massachusetts Institute of Technology (MIT) - Laboratory for Financial Engineering
Downloads
1,894
48.
Real Effects of Private Country-by-Country Disclosure
The Accounting Review (forthcoming)
Number of pages: 56
Posted: 14 Jun 2019
Last Revised: 21 Dec 2021
Accepted Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads
1,843
49.
Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms
Number of pages: 39
Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads
1,838
50.
A Conceptual Framework for the Regulation of Cryptocurrencies
82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16
Posted: 15 Oct 2014
Last Revised: 29 Nov 2022
Accepted Paper Series
University of California, Irvine School of Law
Downloads
1,790
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