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JEL Code: H87

227,427 Total downloads

Viewing: 1 - 50 of 946 papers

1.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 10,749
2.

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 7,167
3.

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009
Working Paper Series
University of Chicago Law School and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 5,207
4.

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 3,381
5.

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 3,268
6.

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 2,866
7.

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 2,748
8.

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 2,559
9.

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

Multiple version iconThere are 2 versions of this paper

Downloads 2,333
10.

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 2,282
11.

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 2,234
12.

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 2,172
13.

Introduction to Tax Policy Theory

Number of pages: 24 Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads 2,144
14.

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 2,101
15.

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 2,055
16.

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 1,994
17.

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 1,900
18.

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 1,868
19.

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 Law School
Downloads 1,791
20.

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 1,740
21.

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 1,677
22.

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 1,665
23.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,625
24.

Tax Competition and Transfer Pricing Disputes

Number of pages: 15 Posted: 14 Dec 1999
Working Paper Series
Colby College and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,575
25.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,409
26.

Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?

SAFE Working Paper No. 89
Number of pages: 43 Posted: 05 Mar 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 3 versions of this paper

Downloads 1,372
27.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Working Paper Series
University of Michigan Law School
Downloads 1,351
28.

The Costs of Shared Ownership: Evidence from International Joint Ventures

Number of pages: 52 Posted: 28 Aug 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 1,349
29.

Tax Treaties: The Secret Agent's Secrets

British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Number of pages: 39 Posted: 27 Jul 2006 Last Revised: 10 Apr 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 1,299
30.

The Private Law of Public Law: Public Authorities as Shareholders, Golden Shares, Sovereign Wealth Funds, and the Public Law Element in Private Choice of Law

Tulane Law Review, Vol. 82, No. 1, 2008
Number of pages: 67 Posted: 22 May 2008 Last Revised: 13 Jun 2008
Accepted Paper Series
The Pennsylvania State University (University Park) – Penn State Law
Downloads 1,278
31.

Rethinking Tax for the Digital Economy After COVID-19

11 Harvard Business Law Review (2021)
Number of pages: 25 Posted: 30 Jun 2020 Last Revised: 21 Aug 2021
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,235
32.

Is Tax Competition Harmful?

Barry University Andreas School of Business Working Paper
Number of pages: 9 Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,221
33.

Challenges Facing Investment Disputes: Reconsidering Dispute Resolution in International Investment Agreements

APPEALS MECHANISMS IN INTERNATIONAL INVESTMENT DISPUTES, Karl P. Sauvant, ed., Oxford University Press, 2008, Washington & Lee Legal Studies Paper No. 2009-03
Number of pages: 51 Posted: 13 Jul 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,199
34.

Evaluating International Tax Reform

Number of pages: 25 Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 1,153
35.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,105
36.

Capital Controls, Liberalizations, and Foreign Direct Investment

Harvard NOM Working Paper No. 04-24
Number of pages: 39 Posted: 23 Feb 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan

Multiple version iconThere are 3 versions of this paper

Downloads 1,104
37.

Submission to Finance Department on Implementation of FATCA in Canada

Number of pages: 51 Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads 1,088
38.

Integrating Investment Treaty Conflict and Dispute Systems Design

Minnesota Law Review, Vol. 92, p. 161, 2007
Number of pages: 70 Posted: 12 Mar 2007 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 1,063
39.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 1,053
40.

Trade, Multinationals, and Transfer Pricing Regulations

Center for Economic Studies Working Paper at University of Munich No. 152
Number of pages: 25 Posted: 23 Apr 1998
Working Paper Series
Norwegian School of Economics (NHH) - Department of Business and Management Science and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,044
41.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 1,019
42.

Do Tax Havens Divert Economic Activity?

Ross School of Business Paper No. 1024
Number of pages: 12 Posted: 21 Apr 2005
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 1,012
43.

Restructuring Sovereign Debt after NML v. Argentina

Capital Markets Law Journal (Forthcoming) , Duke Law School Public Law & Legal Theory Series No. 2016-46
Number of pages: 18 Posted: 09 Aug 2016 Last Revised: 30 Jan 2017
Accepted Paper Series
Center for Contract and Economic Organization and Duke UniversityUniversity of Virginia School of Law
Downloads 978
44.

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 977
45.

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

IMF Working Paper No. 97/30
Number of pages: 36 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 923
46.

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
The World Bank
Downloads 920
47.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads 912
48.

FDI in Indian Retail Sector: The Implications and Challenges

Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, Print Quick, Institute of Management, Nirma University, Ahmedabad, January 2014, pp. 339-354.
Number of pages: 20 Posted: 25 Jan 2014
Accepted Paper Series
Nirma University - Institute of Management and L. J. Institute of Management StudiesL J Institute of Management Studies
Downloads 897
49.

COVID-19: Navigating Inclusive Recovery towards the New Normal

Number of pages: 35 Posted: 11 May 2020
Working Paper Series
Ateneo De Manila University - Ateneo School of Government
Downloads 895
50.

Do Sovereign Wealth Funds Best Serve the Interest of Their Citizens?

Number of pages: 50 Posted: 01 Dec 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago
Downloads 879