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JEL Code: H73

204,179 Total downloads

Viewing: 1 - 50 of 830 papers

1.

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 7,878
2.

Foreign Direct Investment in India: A Critical Analysis of FDI from 1991-2005

Number of pages: 25 Posted: 21 Oct 2005
Working Paper Series
Centre for Civil Society
Downloads 7,032
3.

The Institutions of Corporate Governance

Handbook of New Institutional Economics (Claude Ménard & Mary M. Shirley, eds.) (Kluwer, 2005), Harvard Law and Economics Discussion Paper No. 488
Number of pages: 32 Posted: 29 Oct 2004 Last Revised: 27 Aug 2016
Accepted Paper Series
Harvard Law School
Downloads 3,806
4.

Who Should Make Corporate Law? EC Legislation Versus Regulatory Competition

ECGI - Law Working Paper No. 54/2005
Number of pages: 58 Posted: 30 Nov 2005
Working Paper Series
University of Oxford - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 3,165
5.

Corporate Short-Termism – In the Boardroom and in the Courtroom

Business Lawyer; Vol 68, August 2013, ECGI - Law Working Paper No. 210, Harvard Public Law Working Paper No. 13-18
Number of pages: 30 Posted: 27 Mar 2013 Last Revised: 15 Mar 2014
Accepted Paper Series
Harvard Law School
Downloads 2,694
6.

Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes

Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83 Posted: 14 Feb 2005
Accepted Paper Series
Harvard University - Harvard Law School and Northwestern University - Pritzker School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 2,592
7.

Forum Shopping Under the EU Insolvency Regulation

Oxford Legal Studies Research Paper No. 33/2008
Number of pages: 32 Posted: 07 Aug 2008 Last Revised: 14 Apr 2010
Working Paper Series
University of Hamburg - Institute of Law and Economics
Downloads 2,561
8.

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 2,419
9.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 2,352
10.

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 2,328
11.

Corporate Mobility in the European Union – A Flash in the Pan? An Empirical Study on the Success of Lawmaking and Regulatory Competition

European Company and Financial Law Review 2013, Oxford Legal Studies Research Paper No. 34/2013, University of Oslo Faculty of Law Research Paper No. 2013-19
Number of pages: 41 Posted: 10 Apr 2013 Last Revised: 09 May 2014
Accepted Paper Series
University of Hamburg - Institute of Law and Economics
Downloads 2,162
12.

Stock Market Short-Termism’s Impact

European Corporate Governance Institute (ECGI) - Law Working Paper No. 426/2018, Harvard Public Law Working Paper No. 18-28
Number of pages: 57 Posted: 11 May 2018 Last Revised: 12 Aug 2020
Working Paper Series
Harvard Law School
Downloads 2,138
13.

Protecting Patients with Passports: Medical Tourism and the Patient Protective-Argument

Iowa Law Review, Vol. 95, No. 5, 2010, Harvard Public Law Working Paper No. 10-08
Number of pages: 101 Posted: 18 Dec 2009 Last Revised: 18 May 2017
Accepted Paper Series
Harvard Law School
Downloads 1,835
14.

Strong Managers, Weak Owners: The Political Roots of American Corporate Finance

Princeton University Press, 1994
Number of pages: 22 Posted: 16 Aug 2013 Last Revised: 21 Aug 2013
Accepted Paper Series
Harvard Law School
Downloads 1,806
15.

The Inevitable Instability of American Corporate Governance

Restoring Trust in American Business (American Academy of Arts and Sciences eds.) (MIT Press, 2004)., Harvard Law and Economics Discussion Paper No. 493
Number of pages: 19 Posted: 05 Nov 2004 Last Revised: 13 May 2013
Accepted Paper Series
Harvard Law School
Downloads 1,710
16.

Conflicts of Interest in Investment Services: The Price and Uncertain Impact of Mifid's Regulatory Framework

Number of pages: 20 Posted: 18 Aug 2005
Working Paper Series
University of Oxford - Faculty of Law
Downloads 1,625
17.

Foot Voting, Federalism, and Political Freedom

NOMOS LV: Federalism and Subsidiarity, 110-154 (James Fleming and Jacob Levy eds., 2014), George Mason Law & Economics Research Paper No. 12-68
Number of pages: 46 Posted: 12 Oct 2012 Last Revised: 24 Jun 2014
Accepted Paper Series
George Mason University - Antonin Scalia Law School
Downloads 1,587
18.

The Economic Effects of Human Rights

Number of pages: 45 Posted: 05 Feb 2005
Working Paper Series
Phillips University Marburg and University of Hamburg - Institute of Law & Economics
Downloads 1,583
19.

Wealth Tax Mobility and Tax Coordination

Number of pages: 62 Posted: 21 Aug 2020 Last Revised: 16 Oct 2023
Working Paper Series
University of California, Irvine, University of Barcelona (Department of Economics) and Columbia University - Columbia Business School, Economics

Multiple version iconThere are 3 versions of this paper

Downloads 1,579
20.

Behavioral Responses to State Income Taxation of High Earners: Evidence from California

Number of pages: 77 Posted: 03 Oct 2019 Last Revised: 06 May 2022
Working Paper Series
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 1,547
21.

The Effect of Capital Gains Taxes on Business Creation and Employment: The Case of Opportunity Zones

Number of pages: 70 Posted: 04 Aug 2020 Last Revised: 30 Jan 2024
Working Paper Series
UW Madison - Wisconsin School Business, Rutgers Business School, University of Utah - David Eccles School of Business and Yale School of Management
Downloads 1,468
22.

The Myth of State Competition in Corporate Law

Number of pages: 72 Posted: 02 Jan 2003
Accepted Paper Series
New York University School of Law and Tel Aviv University - Buchmann Faculty of Law
Downloads 1,374
23.

The Internet as a Tax Haven? The Effect of the Internet on Tax Competition

Number of pages: 58 Posted: 21 Sep 2013 Last Revised: 26 May 2020
Working Paper Series
University of California, Irvine
Downloads 1,234
24.

Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect

FEEM Working Paper No. 18.2008
Number of pages: 39 Posted: 01 Apr 2008
Working Paper Series
Queensland University of Technology, University of Oviedo and Queensland University of Technology
Downloads 1,210
25.

Tax Morale and Institutions

CREMA WORKING PAPERS NO. 2003-09
Number of pages: 36 Posted: 03 Oct 2005
Working Paper Series
Yale University - Yale Center for International and Area Studies
Downloads 1,189
26.

Harmonizing Tort Law: A Comparative Tort Law and Economics Analysis

TORT LAW AND ECONOMICS, Michael Faure, ed., Cheltenham: Edward Elgar, pp. 435-449, 2009
Number of pages: 17 Posted: 08 Jul 2008 Last Revised: 04 Nov 2009
Accepted Paper Series
Business and Law Research Centre (OO&R)
Downloads 1,137
27.

The Role of Law in the Governance of the Internet

Number of pages: 19 Posted: 21 Aug 2002
Working Paper Series
Max Planck Institute for Research on Collective Goods
Downloads 1,134
28.

Tax Avoidance through Cross-Border Mergers and Acquisitions

Proceedings of Paris December 2021 Finance Meeting EUROFIDAI - ESSEC
Number of pages: 46 Posted: 09 Jul 2020 Last Revised: 13 Dec 2024
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management and Securities and Exchange Commission (SEC)
Downloads 1,127
29.

The State Administration of International Tax Avoidance

1 Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law Research Paper No. 2015-95
Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 20 Oct 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,102
30.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads 1,073
31.

The Effect of State Marijuana Legalizations: 2021 Update

Cato Institute, Policy Analysis No. 908
Number of pages: 40 Posted: 19 Mar 2021
Accepted Paper Series
Western Carolina University, Cato Institute, Cato Institute and Cato Institute
Downloads 1,058
32.

The Impact of Judicial Review on American Federalism: Promoting Centralization More than State Autonomy

Courts in Federal Countries: Federalists or Unitarists?, Nicholas Aroney and John Kincaid, eds., University of Toronto Press, Forthcoming, George Mason Law & Economics Research Paper No. 13-45
Number of pages: 51 Posted: 20 Aug 2013 Last Revised: 12 Feb 2016
Accepted Paper Series
George Mason University - Antonin Scalia Law School
Downloads 1,048
33.

The Structure of Regulatory Competition in European Corporate Law

Harvard Olin Fellows' Discussion Paper Series 20/2008, Journal of Corporate Law Studies, Vol. 5, pp. 247-284, 2005
Number of pages: 51 Posted: 02 Aug 2005 Last Revised: 02 Apr 2009
Accepted Paper Series
Fordham University School of Law
Downloads 973
34.

Is 'Internal Consistency' Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation

University of Georgia Legal Studies Research Paper No. 07-005, New York University School of Law Tax Law Review, Forthcoming
Number of pages: 46 Posted: 21 Feb 2007
Accepted Paper Series
University of Georgia School of Law
Downloads 934
35.

State and Local Anti-Predatory Lending Laws: The Effect of Legal Enforcement Mechanisms

Journal of Economics and Business, Vol. 60, p. 47, 2008
Number of pages: 47 Posted: 10 Aug 2007 Last Revised: 26 Oct 2012
Accepted Paper Series
Federal Reserve Bank of Atlanta, Suffolk University Law School, Boston College Law School, Marquette University - Dept. of Finance and University of Pennsylvania - Wharton School, Department of Real Estate
Downloads 907
36.

Regulatory Capture in Banking

IMF Working Paper No. 06/34
Number of pages: 25 Posted: 23 Mar 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 905
37.

Disappearing Subsidiaries: The Cases of Google and Oracle

Number of pages: 37 Posted: 07 Mar 2013
Working Paper Series
Carson College of Business and Baylor University
Downloads 892
38.

Empty Promises: Settlor's Intent, the Uniform Trust Code, and the Future of Trust Investment Law

Boston University Law Review, Vol. 88, No. 5, 2008
Number of pages: 52 Posted: 06 Feb 2008 Last Revised: 12 Nov 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 885
39.

The Trouble with Tax Competition: From Practice to Theory

71 Tax L. Rev. 311 (2018)
Number of pages: 56 Posted: 07 Feb 2017 Last Revised: 11 Dec 2019
Accepted Paper Series
Georgetown University Law Center
Downloads 862
40.

Transfer Pricing in Vertically Integrated Industries

International Tax and Public Finance, Vol. 15, 2008
Number of pages: 36 Posted: 12 May 2004 Last Revised: 05 Jan 2011
Accepted Paper Series
University of Notre Dame - Department of Economics and University of Stavanger
Downloads 860
41.

Regional Inequality in India: A Fresh Look

UC Santa Cruz Economics Working Paper No. 532; UC Santa Cruz Center for International Economics Working Paper No. 02-23
Number of pages: 13 Posted: 11 Apr 2003
Working Paper Series
University of California, Santa Cruz, Indicus Analytics, University of California, Santa Cruz - Department of Economics and INDICUS Analytics
Downloads 844
42.

International Transfer Pricing

Number of pages: 17 Posted: 07 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 843
43.

Right-to-Work Laws: A Brief Review

Number of pages: 32 Posted: 16 Jul 2021
Working Paper Series
Grand Valley State University - Seidman School of Business and affiliation not provided to SSRN
Downloads 823
44.

Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms

Number of pages: 72 Posted: 16 Jun 2016 Last Revised: 08 Mar 2019
Working Paper Series
University of California, Irvine and University of Barcelona (Department of Economics)

Multiple version iconThere are 4 versions of this paper

Downloads 821
45.

Delaware and Washington as Corporate Lawmakers

Delaware Journal of Corporate Law (DJCL), Vol. 34, No. 1, 2009, Harvard Law and Economics Discussion Paper No. 637
Number of pages: 34 Posted: 30 Apr 2009 Last Revised: 19 Jul 2012
Accepted Paper Series
Harvard Law School
Downloads 812
46.

Strategic Incentives for Adopting the Global Minimum Tax

Forthcoming in Journal of Legal Analysis
Number of pages: 30 Posted: 22 Jul 2022 Last Revised: 12 Oct 2024
Working Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 811
47.

“There is No Planet B", but for Banks “There are Countries B to Z": Domestic Climate Policy and Cross-Border Lending

Swiss Finance Institute Research Paper No. 22-28
Number of pages: 65 Posted: 05 Apr 2022 Last Revised: 18 Oct 2024
Working Paper Series
Swiss Finance InstituteUniversity of Zurich - Department of Finance, University of Zurich and University of Zurich - Department Finance
Downloads 783
48.

Taxes, Revenues, and Net Migration in California

Number of pages: 53 Posted: 28 Mar 2022 Last Revised: 27 Dec 2022
Working Paper Series
Stanford Graduate School of Business
Downloads 779
49.

No Freedom of Emigration for Companies?

European Business Law Review, Vol. 16, No. 3, 2005
Number of pages: 33 Posted: 21 Jan 2008
Accepted Paper Series
University of Hamburg - Institute of Law and Economics
Downloads 753
50.

Reform of Corporate Governance in the EU

Number of pages: 23 Posted: 13 Sep 2004
Accepted Paper Series
Centre for European Policy Studies, Brussels and Centre for European Policy Studies (CEPS), Brussels
Downloads 743