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JEL Code: H26

706,830 Total downloads

Viewing: 51 - 100 of 2,968 papers

51.

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: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,540
52.

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 Centre for European Economic Research (ZEW)
Downloads 1,533
53.

Deductio Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations

Number of pages: 44 Posted: 24 Feb 2008 Last Revised: 01 Dec 2008
Working Paper Series
New York University (NYU) - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,530
54.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School
Downloads 1,527
55.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,516
56.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,501
57.

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
Working Paper Series
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University

Multiple version iconThere are 2 versions of this paper

Downloads 1,468
58.

Evaluating the New US Pass-Through Rules

British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21 Posted: 22 Mar 2018 Last Revised: 28 Apr 2018
Accepted Paper Series
New York University School of Law
Downloads 1,454
59.

Federal Tax Crimes, 2013

Number of pages: 849 Posted: 07 Feb 2013
Working Paper Series
IndependentUniversity of Houston Law Center
Downloads 1,442
60.

Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg

121 Penn St. L. Rev. 807 (2017)
Number of pages: 67 Posted: 26 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 1,421
61.

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

Journal of Finance, forthcoming, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper, MIT Sloan Research Paper No. 4741-09
Number of pages: 56 Posted: 04 Feb 2009 Last Revised: 04 Jun 2010
Working Paper Series
University of Chicago Law School, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,417
62.

What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Journal of Corporation Law, Vol. 32, No. 1, 2006, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper Series No. 2009-011
Number of pages: 45 Posted: 10 Aug 2006
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 1,399
63.

Trends in Book-Tax Income and Balance Sheet Differences

Number of pages: 34 Posted: 24 May 2002
Working Paper Series
The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business, University of Arizona - Department of Accounting and Internal Revenue Service - LMSB Research East

Multiple version iconThere are 2 versions of this paper

Downloads 1,382
64.

The Effective Tax Rate of the Largest US and EU Multinationals

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 18 Sep 2012
Working Paper Series
University of Michigan Law School and Ben-Gurion University of the Negev
Downloads 1,374
65.

Tax Compliance

ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008
Number of pages: 31 Posted: 20 Sep 2008
Accepted Paper Series
University of Bologna
Downloads 1,373
66.

Why People Obey the Law: Experimental Evidence from the Provision of Public Goods

Number of pages: 34 Posted: 11 Nov 2001
Working Paper Series
University of Vienna and Walter Eucken Institute
Downloads 1,346
67.

Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis

Number of pages: 54 Posted: 29 Jan 2007
Working Paper Series
Yale University - Yale Center for International and Area Studies and Johannes Kepler University Linz - Department of Economics
Downloads 1,343
68.

Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence

CREMA Working Paper No. 2004-13
Number of pages: 43 Posted: 07 Feb 2005
Working Paper Series
Georgia State University - Department of Economics, Georgia State University - Andrew Young School of Policy Studies, affiliation not provided to SSRN and Yale University - Yale Center for International and Area Studies
Downloads 1,333
69.

The Ethics of Tax Evasion and Trade Protectionism from an Islamic Perspective

Number of pages: 11 Posted: 05 Nov 2003
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,326
70.

Tax Planning and Financial Expertise in the Audit Committee

Number of pages: 40 Posted: 14 Sep 2012
Working Paper Series
Texas A&M University - Department of AccountingTexas A&M University, George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Downloads 1,303
71.

Value Added Tax Evasion, Auditing and Transactions Matching

Rutgers University WP 96-07
Number of pages: 38 Posted: 12 Nov 1996
Working Paper Series
Rutgers University - Economics Department and Goa Institute of Management
Downloads 1,294
72.

Is it Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish, Christian, Muslim, Mormon and Baha'I Perspectives

Number of pages: 33 Posted: 27 Jan 2001
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,290
73.

Is the Value Added Tax Naturally Progressive?

Number of pages: 24 Posted: 27 Apr 2006
Working Paper Series
Queen's University - Department of Economics, Eastern Mediterranean University - Department of Banking and Finance and Queen's University - Department of Economics
Downloads 1,286
74.

The Berry Ratio

Forthcoming as Chapter 9 in William Byrnes and Robert Cole (eds.) Practical Guide to U.S. Transfer Pricing (Matthew Bender, Fourth Edition, 2020)
Number of pages: 23 Posted: 12 Oct 2017 Last Revised: 21 Aug 2020
Accepted Paper Series
Texas A&M University, Dept of Management, Mays Business School and affiliation not provided to SSRNDLA Piper (London)
Downloads 1,285
75.

Kant and the Ethics of Taxation

Number of pages: 72 Posted: 06 Apr 2012
Working Paper Series
affiliation not provided to SSRN
Downloads 1,270
76.

What's Wrong With Shaming Corporate Tax Abuse

Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Number of pages: 52 Posted: 22 Mar 2009 Last Revised: 14 Jan 2010
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,261
77.

Shadow Economies Around the World Size, Causes, and Consequences

Number of pages: 57 Posted: 30 Jan 2006
Working Paper Series
Johannes Kepler University Linz - Department of Economics and University of Cologne - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,256
78.

Bitcoin versus Regulated Payment Systems: What Gives?

38 Cardozo Law Review 1041 (2017)
Number of pages: 57 Posted: 12 Feb 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business and Oklahoma City University - School of Law
Downloads 1,253
79.

Protecting Trust Assets from the Federal Tax Lien

Estate Planning & Community Property Law Journal, Vol. 1, p. 295, 2009, Texas Tech Law School Research Paper No. 2010-09
Number of pages: 50 Posted: 24 Jun 2009 Last Revised: 12 May 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 1,232
80.

Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries

Conference Paper, The Nobel Symposium in Economics - The Economics of Transition, Stockholm, September 1999
Number of pages: 47 Posted: 17 Nov 1999
Working Paper Series
Cornell University - Operations Research & Industrial Engineering, Massachusetts Institute of Technology (MIT) - Entrepreneurship Center, Natural Resource Governance Institute (NRGI) and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,231
81.

Aggressive Tax Planning & the Ethical Tax Lawyer

36 Va. Tax Rev. 261 (2017)
Number of pages: 61 Posted: 06 Oct 2016 Last Revised: 08 Jan 2018
Accepted Paper Series
UC Hastings Law
Downloads 1,224
82.

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 1,222
83.

Corporate Political Connections and Tax Aggressiveness

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 01 Aug 2013 Last Revised: 16 Aug 2014
Accepted Paper Series
The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 1,204
84.

Corporate Shams

New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
Number of pages: 73 Posted: 05 Apr 2012 Last Revised: 12 Nov 2013
Accepted Paper Series
University of California, Irvine School of Law and Washington University Law School
Downloads 1,190
85.

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 1,177
86.

Formulary Apportionment: Myths and Prospects - Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029, U of Michigan Public Law Working Paper No. 221
Number of pages: 30 Posted: 16 Oct 2010 Last Revised: 14 Apr 2015
Working Paper Series
University of Michigan Law School and Hebrew University of Jerusalem - Faculty of Law
Downloads 1,175
87.

Federal Tax Procedure (2017 Practitioner Ed.)

John A. Townsend, Federal Tax Procedure (Practitioner Ed. 2017), 2017
Number of pages: 939 Posted: 03 Aug 2017 Last Revised: 06 Aug 2017
Accepted Paper Series
IndependentUniversity of Houston Law Center
Downloads 1,174
88.

Interpreting the Book-Tax Income Gap as Earnings Management or Tax Sheltering

McCombs Research Paper Series No. ACC-02-10
Number of pages: 47 Posted: 04 Mar 2010 Last Revised: 27 May 2010
Working Paper Series
University of Virginia - McIntire School of Commerce
Downloads 1,159
89.

Shadow Economies Around the World: What Do We Know?

Number of pages: 63 Posted: 18 Mar 2004
Working Paper Series
Johannes Kepler University Linz - Department of Economics and University of Linz
Downloads 1,156
90.

Background and Current Status of FATCA

LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) , Texas A&M University School of Law Legal Studies Research Paper No. 17-31
Number of pages: 131 Posted: 08 Mar 2017 Last Revised: 08 Jun 2017
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,151
91.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 1,142
92.

Citizenship Taxation

Southern California Law Review, Vol. 89, Forthcoming, Virginia Law and Economics Research Paper No. 2015-07
Number of pages: 72 Posted: 17 May 2015 Last Revised: 16 Jun 2016
Accepted Paper Series
University of Virginia School of Law
Downloads 1,140
93.

The Shadow Economy and Work in the Shadow: What Do We (Not) Know?

Number of pages: 73 Posted: 31 Mar 2012
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 1,131
94.

U.S. Tax Treaty Policy and the European Court of Justice

Tax Law Review, Vol. 59, 2005
Number of pages: 85 Posted: 12 Sep 2005 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 1,115
95.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,115
96.

The Size of the Shadow Economies of 145 Countries All Over the World: First Results Over the Period 1999 to 2003

Number of pages: 64 Posted: 16 Dec 2004
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 1,111
97.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Working Paper Series
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,107
98.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Working Paper Series
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 1,104
99.

Taxing Where Value is Created: What’s 'User Involvement' Got to Do With It?

Number of pages: 21 Posted: 24 Oct 2018
Working Paper Series
University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
Downloads 1,103
100.

When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships

University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103 Posted: 01 Nov 2007
Accepted Paper Series
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,102