Search Results
JEL Code: H32

259,424 Total downloads

Viewing: 1 - 50 of 1,091 papers

1.

Political Competition, Ideology and Corruption

Number of pages: 43 Posted: 30 Jan 2008
Working Paper Series
University of Leicester and University of Warwick - Finance Group
Downloads 17,319
2.

Frictions to Political Competition and Financial Openness

Number of pages: 39 Posted: 11 Aug 2008
Working Paper Series
University of Warwick - Finance Group and University of Leicester
Downloads 11,675
3.

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 5,193
4.

A Theoretical Role for Government in the Financial Markets

Number of pages: 22 Posted: 02 Mar 2010 Last Revised: 08 Mar 2010
Working Paper Series
University of North Florida
Downloads 4,206
5.

Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income

Number of pages: 95 Posted: 08 Dec 2019 Last Revised: 05 May 2024
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 2,832
6.

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
Downloads 2,179
7.

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
Working Paper Series
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,970
8.

Non-Information Asymmetry Benefits of Relationship Lending

Number of pages: 57 Posted: 09 Oct 2020 Last Revised: 30 Mar 2022
Working Paper Series
National University of Singapore (NUS)
Downloads 1,970
9.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Accepted Paper Series
University of Georgia, Michigan State University and University of Wisconsin - Madison

Multiple version iconThere are 2 versions of this paper

Downloads 1,903
10.

Ethics and Entrepreneurship

Journal of Business Venturing, Vol. 24, No. 5, pp. 407-418, Darden Business School Working Paper No. 1421290
Number of pages: 41 Posted: 14 Jul 2009 Last Revised: 29 Jan 2010
Accepted Paper Series
University of Virginia - Darden School of Business, University of Minnesota - Twin Cities - Carlson School of Management and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,823
11.

Managerial Overconfidence and Dividend Policy

Number of pages: 36 Posted: 17 Feb 2009
Working Paper Series
affiliation not provided to SSRN
Downloads 1,703
12.

Money at the Docks of Tax Havens: A Guide

CESifo Working Paper Series No. 3587
Number of pages: 27 Posted: 28 Sep 2011
Working Paper Series
International Monetary Fund
Downloads 1,697
13.

Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes

Number of pages: 85 Posted: 02 Feb 2014 Last Revised: 28 Aug 2016
Working Paper Series
University of California, Berkeley, College of Letters & Science, Department of Economics
Downloads 1,690
14.

Book-Tax Differences and Future Earnings Changes

Journal of American Taxation Association, Vol. 37, No. 2, 2015
Number of pages: 42 Posted: 28 May 2009 Last Revised: 10 Mar 2017
Accepted Paper Series
University of Nevada, Reno - Department of Accounting and Information Systems
Downloads 1,528
15.

Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries

Number of pages: 44 Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads 1,468
16.

Did the Paycheck Protection Program Hit the Target?

Number of pages: 121 Posted: 26 Apr 2020 Last Revised: 22 Sep 2021
Working Paper Series
University of Chicago - Booth School of Business, Stanford University, University of Chicago and University of Chicago - Finance

Multiple version iconThere are 3 versions of this paper

Downloads 1,464
17.

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Chicago Booth Research Paper No. 13-75
Number of pages: 75 Posted: 19 Sep 2013 Last Revised: 02 Jun 2016
Working Paper Series
University of Chicago - Booth School of Business and Massachusetts Institute of Technology

Multiple version iconThere are 2 versions of this paper

Downloads 1,463
18.

Kauffman Index of Entrepreneurial Activity, 1996-2006

Number of pages: 24 Posted: 23 May 2007
Working Paper Series
UCLA
Downloads 1,463
19.

The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value Standard

Number of pages: 10 Posted: 22 Jul 2008
Working Paper Series
Berkeley Reseach Group (BRG)
Downloads 1,420
20.

Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications

FIAS, The World Bank Group, 2009
Number of pages: 50 Posted: 21 Jan 2010 Last Revised: 24 Mar 2010
Accepted Paper Series
Duke University
Downloads 1,368
21.

Six Good Reasons to Include Competitors as Stakeholders

Number of pages: 9 Posted: 22 Jul 2009
Working Paper Series
Royal Roads University
Downloads 1,356
22.

From Slowdown to Lockdown: Effects of the COVID-19 Crisis on Small Firms in India

Number of pages: 32 Posted: 01 Jun 2020
Working Paper Series
Oxford Policy Management India Private Ltd. and University of California, Irvine
Downloads 1,329
23.

Pillar 2's Impact on Tax Competition

Number of pages: 58 Posted: 15 Sep 2022 Last Revised: 28 Sep 2022
Working Paper Series
Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 1,319
24.

The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan

Number of pages: 21 Posted: 14 Sep 2014
Working Paper Series
Isra University, Mehran University Institute of Science, Technology and Development and Isra University
Downloads 1,296
25.

Taxation and Corporate Governance

Number of pages: 99 Posted: 26 Jan 2006
Working Paper Series
Max Planck Institute for Intellectual Property, Competition and Tax Law, Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Downloads 1,275
26.

The Social Responsibility of International Business: From Ethics and the Environment to CSR and Sustainable Development

Journal of World Business, 51(1), pp. 23-34, 2016
Number of pages: 38 Posted: 02 Aug 2015 Last Revised: 09 Aug 2017
Accepted Paper Series
University of Amsterdam Business School
Downloads 1,243
27.

The Evolution of Corporate Cash

Number of pages: 74 Posted: 07 Jul 2016 Last Revised: 22 Jun 2018
Working Paper Series
Duke University and Washington University in St. Louis - Olin Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,206
28.

Evidence on the Possible Information Loss of Conforming Book Income and Taxable Income

Number of pages: 57 Posted: 12 Apr 2005
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Wisconsin - Madison and University of California-IrvineUniversity of California-Irvine
Downloads 1,188
29.

Interrelations between Components of Executives' Compensation and Market and Accounting Based Performance Measures

Working Paper AIM-98-2
Number of pages: 42 Posted: 13 Feb 1999
Working Paper Series
University of Calgary - Haskayne School of Business, Temple University - Department of Accounting and Arizona State University (ASU) - Department of Information Systems
Downloads 1,186
30.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 1,169
31.

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 30 Jun 2014 Last Revised: 05 Jan 2016
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,164
32.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 1,151
33.

Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37 Posted: 31 Jul 2013
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads 1,089
34.

No Income Splitting for Domestic Partners: How the IRS Erred

Tax Notes, pp. 1221-25, March 13, 2006, UCLA School of Law, Law-Econ Research Paper No. 06-13
Number of pages: 5 Posted: 24 Mar 2006
Accepted Paper Series
University of California, Davis - School of Law
Downloads 1,065
35.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Accepted Paper Series
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore

Multiple version iconThere are 4 versions of this paper

Downloads 1,014
36.

Financial Transaction Taxes, Market Composition, and Liquidity

Journal of Finance, Forthcoming
Number of pages: 94 Posted: 12 Feb 2013 Last Revised: 01 Nov 2016
Accepted Paper Series
HEC Paris - Finance Department and European Central Bank (ECB)

Multiple version iconThere are 2 versions of this paper

Downloads 988
37.

Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002

EBRD Working Paper No. 85
Number of pages: 41 Posted: 20 Jan 2004
Working Paper Series
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Downloads 976
38.

Transfer Pricing by U.S.-Based Multinational Firms

Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37 Posted: 17 Aug 2006
Working Paper Series
Dartmouth College - Tuck School of Business, Georgetown University - McDonough School of Business and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 932
39.
Downloads 911
40.

The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform

Number of pages: 44 Posted: 29 Aug 2011 Last Revised: 11 Aug 2015
Working Paper Series
Peking University - Guanghua School of Management, Peking University, Guanghua School of Management and Antai College of Economics and Management, Shanghai Jiao Tong University
Downloads 909
41.

Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared

William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57
Number of pages: 94 Posted: 11 Jul 2016 Last Revised: 22 Oct 2016
Accepted Paper Series
Indpendent (Deceased) and Texas A&M University School of Law
Downloads 908
42.

Is the Effective Tax Rate an Effective Performance Measure?

Number of pages: 20 Posted: 29 Jul 2005
Working Paper Series
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads 895
43.

Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance Based on a Survey of Public Officials

June 2002
Number of pages: 45 Posted: 20 Jul 2002
Working Paper Series
Results for Development, International Monetary Fund (IMF) and Central Bank of the Republic of Turkey
Downloads 869
44.

Making Sense of the Minimum Wage: A Roadmap for Navigating Recent Research

Cato Institute Policy Analysis, No. 867
Number of pages: 16 Posted: 03 Jan 2020
Accepted Paper Series
University of California, San Diego (UCSD) - Department of Economics
Downloads 860
45.

Can FinTech Reduce Disparities in Access to Finance? Evidence from the Paycheck Protection Program

Fisher College of Business Working Paper No. 2020-03-016, Charles A. Dice Working Paper 2020-16
Number of pages: 81 Posted: 14 Jul 2020 Last Revised: 06 Oct 2021
Working Paper Series
Ohio State University (OSU) - Department of Finance and University of California, Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 850
46.

Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29 Posted: 10 Jan 2007 Last Revised: 26 Dec 2012
Working Paper Series
Universität zu Köln
Downloads 846
47.

The Myth of the Rational Borrower: Rationality, Behaviorism, and the Misguided 'Reform' of Bankruptcy Law

Texas Law Review, Vol. 84, pp. 1481-1565, 2006, Brooklyn Law School, Legal Studies Paper No. 37, Fordham Law Legal Studies Research Paper No. 96
Number of pages: 85 Posted: 24 Aug 2005
Accepted Paper Series
Fordham University School of Law and Brooklyn Law School
Downloads 832
48.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
Accepted Paper Series
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 809
49.

Failure Is an Option: Institutional Change, Entrepreneurial Risk and New Firm Growth

Eberhart, R.N., C.E. Eesley, K.M. Eisenhardt. 2017 Organization Science 28(1) 93-112.
Number of pages: 39 Posted: 10 Jan 2012 Last Revised: 25 Oct 2017
Accepted Paper Series
UCLA, Stanford University - Management Science & Engineering and Stanford University - Department of Management Science & Engineering
Downloads 808
50.

Estimating the COVID-19 Cash Crunch: Global Evidence and Policy

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 27 Mar 2020 Last Revised: 14 Mar 2022
Working Paper Series
Alma Mater Studiorum University of Bologna and IE Business School - IE University
Downloads 754