Search Results
JEL Code: H8

766,056 Total downloads

Viewing: 1 - 50 of 3,481 papers

1.

Blockchain Technology and Decentralized Governance: Is the State Still Necessary?

Number of pages: 37 Posted: 02 Jan 2016 Last Revised: 13 Jun 2016
Working Paper Series
University College of London - Center for Blockchain Technologies
Downloads 16,635
2.

Competition and Crisis in Mortgage Securitization

Indiana Law Journal, Vol. 88, p.213, (2013)
Number of pages: 59 Posted: 10 Sep 2011 Last Revised: 22 Sep 2013
Accepted Paper Series
University of Southern California Gould School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 10,960
3.

Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Socially Expensive

Max Planck Institute for Research on Collective Goods 2013/23, Rock Center for Corporate Governance at Stanford University Working Paper No. 161, Stanford University Graduate School of Business Research Paper No. 13-7
Number of pages: 77 Posted: 04 Nov 2013 Last Revised: 12 Jan 2016
Working Paper Series
Stanford Graduate School of Business, Stanford Graduate School of Business, Max Planck Institute for Research on Collective Goods and Stanford Graduate School of Business
Downloads 9,823
4.

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 7,777
5.

Cash Versus Accrual Accounting in Public Sector

Studia Universitatis Babes Bolyai Oeconomica, 1990
Number of pages: 13 Posted: 10 Nov 2006
Accepted Paper Series
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University
Downloads 7,016
6.

China’s Social Credit Systems and Public Opinion: Explaining High Levels of Approval

Number of pages: 31 Posted: 22 Aug 2018 Last Revised: 25 Dec 2018
Working Paper Series
Freie Universität, Berlin
Downloads 6,270
7.

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

Multiple version iconThere are 2 versions of this paper

Downloads 5,431
8.

Next Generation Government Service Bus - The Blockchain Landscape

Number of pages: 42 Posted: 20 Mar 2018 Last Revised: 08 Jun 2018
Working Paper Series
AgID - Agenzia per l'Italia Digitale
Downloads 5,233
9.

How to Restructure Venezuelan Debt (¿Cómo restructurar la deuda venezolana?)

Duke Law School Public Law & Legal Theory Series No. 2017-52
Number of pages: 37 Posted: 27 Jul 2017 Last Revised: 22 Aug 2017
Accepted Paper Series
Center for Contract and Economic Organization and University of Virginia School of Law
Downloads 5,067
10.

Restarting the Economy While Saving Lives Under COVID-19

Number of pages: 34 Posted: 22 Apr 2020 Last Revised: 22 Aug 2021
Working Paper Series
Bocconi University - Department of Finance, European University Institute and University of Minnesota - Twin Cities - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 5,021
11.

Early Evidence on Social Distancing in Response to COVID-19 in the United States

Number of pages: 35 Posted: 06 Apr 2020 Last Revised: 22 Aug 2021
Working Paper Series
UNC Greensboro
Downloads 4,472
12.

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 4,451
13.

An Empirical Assessment of Student Loan Discharges and the Undue Hardship Standard

86 American Bankruptcy Law Journal 495 (2012)
Number of pages: 32 Posted: 25 Jul 2011 Last Revised: 25 Sep 2014
Accepted Paper Series
University of Utah - S.J. Quinney College of Law
Downloads 3,895
14.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads 3,797
15.

Coalition Politics in India: History and Analysis of Political Alliances

Number of pages: 10 Posted: 22 Apr 2017
Working Paper Series
Sardar Patel University, Center for Peace and Conflict Studies, Border Security Department, Students
Downloads 3,590
16.

Empirically Evaluating Claims About Investment Treaty Arbitration

North Carolina Law Review, Vol. 86, p. 1, 2007
Number of pages: 88 Posted: 15 Mar 2007 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 3,512
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 3,341
18.

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 3,134
19.

Police Powers Doctrine and International Investment Law

In Filippo Fontanelli, Andrea Gattini and Attila Tanzi (eds) General Principles of Law and International Investment Arbitration, Brill, 2018, p. 323-343.
Number of pages: 19 Posted: 10 Oct 2017 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 3,051
20.

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 3,029
21.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads 2,939
22.

Risk-Based Student Loans

Washington and Lee Law Review, Vol. 70, No. 1, p. 527, 2013
Number of pages: 122 Posted: 08 Dec 2011 Last Revised: 05 May 2013
Accepted Paper Series
University of Southern California Gould School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 2,930
23.

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
24.

The Leaky Leviathan: Why the Government Condemns and Condones Unlawful Disclosures of Information

Harvard Law Review, Vol. 127, pp. 512-635, 2013
Number of pages: 124 Posted: 25 Feb 2013 Last Revised: 24 Sep 2015
Accepted Paper Series
Columbia University - Law School
Downloads 2,664
25.

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
26.

The Demand for Tax Haven Operations

Number of pages: 27 Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 2,364
27.

Dividend Policy Inside the Multinational Firm

EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32 Posted: 24 Jun 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 2,241
28.

Development and Outcomes of Investment Treaty Arbitration

Harvard International Law Journal, Vol. 50, No. 2, Summer 2009, Washington & Lee Legal Studies Paper No. 2009-04
Number of pages: 57 Posted: 11 Jun 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 2,185
29.

Designing Zero-based Budgeting for Public Organizations

Problems and Perspectives in Management, Volume 17, Issue 2, 2019
Number of pages: 12 Posted: 19 Jun 2019
Accepted Paper Series
American University of Ras Al Khaimah
Downloads 2,140
30.

The Uk's Privatisation Experiment: The Passage of Time Permits a Sober Assessment

Number of pages: 46 Posted: 10 Mar 2004
Working Paper Series
Cranfield University
Downloads 2,135
31.

The Effects of the 1930s HOLC "Redlining" Maps

FRB of Chicago Working Paper No. WP-2017-12
Number of pages: 100 Posted: 16 Sep 2020 Last Revised: 21 Apr 2022
Working Paper Series
Federal Reserve Bank of Chicago, Federal Reserve Bank of Chicago and Federal Reserve Bank of Chicago
Downloads 2,125
32.

A Survey on Microfinance for Developing Countries: A Social Responsible Investment Opportunity

Number of pages: 56 Posted: 14 Oct 2008 Last Revised: 26 Sep 2015
Working Paper Series
Università Cattolica del Sacro Cuore - Department of Business Administration
Downloads 2,093
33.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Working Paper Series
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto Faculty of Law
Downloads 2,087
34.

Financial Performance, Pollution Measures and the Propensity to Use Corporate Responsibility Reporting: Implications for Business and Legal Scholarship

Number of pages: 17 Posted: 21 Jul 2009 Last Revised: 06 Oct 2014
Working Paper Series
Babson College and University of Massachusetts at Dartmouth - Charlton College of Business
Downloads 2,084
35.

Paris Agreement and Consensus to Address Climate Challenge

ASIL INSIGHT, Forthcoming
Number of pages: 19 Posted: 03 Jan 2016 Last Revised: 11 Jan 2016
Accepted Paper Series
BurlesonInstitute.org
Downloads 2,018
36.

Debt Overhang and Capital Regulation

Rock Center for Corporate Governance at Stanford University Working Paper No. 114, MPI Collective Goods Preprint, No. 2012/5
Number of pages: 42 Posted: 30 Mar 2012
Working Paper Series
Stanford Graduate School of Business, Stanford Graduate School of Business, Max Planck Institute for Research on Collective Goods and Stanford Graduate School of Business
Downloads 2,010
37.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,994
38.

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
39.

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 1,960
40.

The European Union's Proposal for an International Investment Court: Significance, Innovations and Challenges Ahead

Transnational Dispute Management 1, 2017 (advance publication 25 May 2016)
Number of pages: 44 Posted: 10 Jan 2016 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 1,903
41.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
UC Berkeley School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,872
42.

COVID-19 and the Accounting Profession

Journal of Accounting, Ethics and Public Policy 22(2): 151-205 (2021)
Number of pages: 55 Posted: 05 May 2021
Accepted Paper Series
DePaul University - College of Commerce and DePaul University
Downloads 1,854
43.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Carey Law School
Downloads 1,850
44.

A New Explanatory Model for Policy Analysis and Evaluation

Tinbergen Institute Discussion Paper No. 2006-063/2
Number of pages: 35 Posted: 19 Jul 2006
Working Paper Series
University of Amsterdam - Amsterdam School of Economics (ASE) and University of Amsterdam (UVA) - Amsterdam Business School
Downloads 1,821
45.

Banking Reform in China: Catalyzing the Nation's Financial Future

Number of pages: 17 Posted: 29 May 2004
Working Paper Series
Auburn University, Milken Institute and Queen Mary University of London, School of Law
Downloads 1,789
46.

Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

Number of pages: 16 Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,775
47.

The Leverage Ratchet Effect

Journal of Finance, Volume 73, Issue 1, February 2018
Number of pages: 56 Posted: 02 Aug 2013 Last Revised: 02 Mar 2018
Accepted Paper Series
Stanford Graduate School of Business, Stanford Graduate School of Business, Max Planck Institute for Research on Collective Goods and Stanford Graduate School of Business
Downloads 1,761
48.

A Literature Review on Public Sector Accounting Research

The Jahangirnagar Journal of Business Studies, Volume 5, Issue 1, Page 39-52, 2016
Number of pages: 14 Posted: 01 Dec 2016
Accepted Paper Series
Jahangirnagar University and University of Dhaka
Downloads 1,720
49.

Eurozone Sovereign Debt Crisis

Number of pages: 85 Posted: 01 Dec 2011 Last Revised: 06 Dec 2011
Working Paper Series
New York University School of Professional Studies (NYUSPS)
Downloads 1,714
50.

The Allocation of Taxing Rights under Pillar One of the OECD Proposal

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)
Number of pages: 19 Posted: 19 Apr 2021 Last Revised: 11 Nov 2021
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads 1,674