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JEL Code: H32

196,044 Total downloads

Viewing: 101 - 150 of 942 papers

101.

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 378
102.

Green Eggs and Ham: The CISG, Path Dependence, and the Behavioural Economics of Lawyers’ Choices of Law in International Sales Contracts

Journal of Private International Law, Vol. 6, No. 2, pp. 417-464, 2010
Number of pages: 38 Posted: 24 Aug 2010
Accepted Paper Series
Macquarie Law School
Downloads 376
103.

Does Government Spending Crowd Out R&D Investment? Evidence from Government-Dependent Firms and Their Peers

Melbourne Business School, 2016 Financial Institutions, Regulation & Corporate Governance (FIRCG) Conference, FIRN Research Paper No. 2581273
Number of pages: 126 Posted: 21 Mar 2015 Last Revised: 22 Jun 2020
Working Paper Series
Australian National University (ANU) and University of Oklahoma
Downloads 374
104.

Biases in Tax Decisions

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 60 Posted: 29 Feb 2016 Last Revised: 09 Apr 2021
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 373
105.

Finance and Growth at the Firm Level: Evidence from SBA Loans

Journal of Finance, Forthcoming
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 01 Sep 2016
Accepted Paper Series
US Census Bureau Center for Economic Studies and George Mason University - Schar School of Policy and Government

Multiple version iconThere are 2 versions of this paper

Downloads 366
106.

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

Number of pages: 29 Posted: 02 Apr 2009 Last Revised: 13 Dec 2009
Working Paper Series
Duke University and Federal Reserve Bank of Chicago

Multiple version iconThere are 2 versions of this paper

Downloads 365
107.

Diversity Among Elite American Law Firms: a Signal of Quality and Prestige

Number of pages: 39 Posted: 16 Aug 2005
Working Paper Series
University of Michigan Law School
Downloads 361
108.

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

Number of pages: 75 Posted: 26 Aug 2015 Last Revised: 23 Mar 2020
Working Paper Series
University of California, Santa Barbara (UCSB)
Downloads 359
109.

The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

ZEW Discussion Paper No. 02-46
Number of pages: 42 Posted: 03 Jun 2003
Working Paper Series
affiliation not provided to SSRN
Downloads 359
110.

Fraud and Abuse in the Paycheck Protection Program? Evidence from Investment Advisory Firms

Number of pages: 40 Posted: 10 Jul 2020 Last Revised: 18 Aug 2021
Working Paper Series
University of San Diego School of Business and University of Arizona, Eller College of Management, Department of Finance
Downloads 357
111.

Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry

The B.E. Journal of Economic Analysis & Policy: Vol. 10, No. 1, Frontiers, Article 63
Number of pages: 46 Posted: 21 Apr 2005 Last Revised: 19 Jul 2010
Accepted Paper Series
University of Virginia - Department of Economics and North Carolina State University - Department of Economics
Downloads 357
112.

Pollution Abatement Investment When Environmental Regulation is Uncertain

Number of pages: 31 Posted: 29 Jan 1999
Working Paper Series
University of California, Davis - Department of Agricultural and Resource Economics and Tilburg University - Department of Econometrics & Operations Research

Multiple version iconThere are 2 versions of this paper

Downloads 356
113.

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries

Number of pages: 17 Posted: 21 Aug 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute)
Downloads 354
114.

Does Debt Maturity Matter for Investment Decisions?

Number of pages: 21 Posted: 09 Mar 2004
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Downloads 353
115.

Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership

Tuck School of Business Working Paper No. 2681433
Number of pages: 32 Posted: 27 Oct 2015
Working Paper Series
Drexel University, Campaign for Tobacco Free Kids and Dartmouth College - Tuck School of Business
Downloads 352
116.

The Effect of Public Spending on Private Investment: Evidence from Census Shocks

Number of pages: 54 Posted: 03 Sep 2015 Last Revised: 16 Sep 2018
Working Paper Series
Chung-Ang University and DePaul University
Downloads 350
117.

Personal Taxes, Leverage, and Real Investment

Number of pages: 40 Posted: 02 Jul 2004
Working Paper Series
Ecole Polytechnique Fédérale de Lausanne and Swiss Finance Institute - HEC Lausanne
Downloads 346
118.

Capital Structure Choice and Company Taxation: A Meta-Study

ZEW - Centre for European Economic Research Discussion Paper No. 11-075
Number of pages: 65 Posted: 18 Jan 2012
Working Paper Series
Walter Eucken Institute, ZEW – Leibniz Centre for European Economic Research and Universität zu Köln

Multiple version iconThere are 2 versions of this paper

Downloads 344
119.

That Elusive Elasticity: A Long-Panel Approach to Estimating the Capital-Labor Substitution Elasticity

Number of pages: 47 Posted: 06 Aug 2004
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute)University of Illinois at Chicago, Department of Finance, Washington University in St. Louis and Federal Reserve Bank of St. Louis, Research Division
Downloads 344
120.

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

ZEW - Centre for European Economic Research Discussion Paper No. 13-070
Number of pages: 60 Posted: 30 Sep 2013 Last Revised: 12 Sep 2018
Working Paper Series
ZEW – Leibniz Centre for European Economic Research, Institute for Fiscal Studies (IFS) and Centre for European Economic Research (ZEW)
Downloads 341
121.

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Forthcoming in Osgoode Hall Law Journal
Number of pages: 34 Posted: 27 May 2009 Last Revised: 05 Jun 2015
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 340
122.

Curbing Misconduct in the Pharmaceutical Industry: Insights from Behavioral Ethics and the Behavioral Approach to Law

American Journal of Law and Medicine, Vol. 14, No. 3, 2013 (Forthcoming)
Number of pages: 24 Posted: 24 May 2013
Working Paper Series
Bar-Ilan University - Faculty of Law, Harvard Law School and Harvard Law School
Downloads 338
123.

Automobile Demand and Supply in Brazil: Effects of Tax Rebates and Trade Liberalization on Price-Marginal Cost Markups in the 1990s

IPEA Working Paper No. 916
Number of pages: 63 Posted: 05 Aug 2003
Working Paper Series
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 336
124.

Taxes and Corporate Giving to Charity

Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005
Number of pages: 25 Posted: 27 May 2006
Accepted Paper Series
Office of Tax Analysis and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 335
125.

The Arithmetic Brownian Motion in Corporate Valuation

Number of pages: 36 Posted: 22 Sep 2012 Last Revised: 27 Feb 2013
Working Paper Series
Handelshochschule Leipzig (HHL)
Downloads 332
126.

The Real Effects of Small-Firm Credit Guarantees during Recessions

Number of pages: 68 Posted: 17 May 2019 Last Revised: 06 Jul 2021
Working Paper Series
London School of Economics & Political Science (LSE) - Department of Finance and University of Amsterdam Business School
Downloads 332
127.

Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing

Number of pages: 30 Posted: 16 Jan 2015
Working Paper Series
University College Dublin (UCD), University of Quebec at Montreal (UQAM), Catholic University of Louvain (UCL) and Université Paris-Dauphine, PSL Research University
Downloads 331
128.

Unrealized Potential: Misconceptions About Corporate Purpose and New Opportunities for Business Education

Number of pages: 14 Posted: 31 May 2014
Working Paper Series
The Aspen Institute Business & Society Program
Downloads 330
129.

Reexamining the Fiduciary Paradigm at Corporate Insolvency and Dissolution: Defining Directors' Duties to Creditors

Delaware Journal of Corporate Law (DJCL), Vol. 20, p. 1, 1995
Number of pages: 85 Posted: 23 May 2007
Accepted Paper Series
Widener University Delaware Law School
Downloads 329
130.

Withholding Tax Effects on the Investment Decision of Multinational Firms

Number of pages: 29 Posted: 07 Apr 2016
Working Paper Series
University of Tuebingen
Downloads 325
131.

Transfer Pricing and MNCs: Safe Harbour Rules (SHR) and Advance Pricing Arrangement (APA) to Facilitate FDI and Reduce Litigation in India

Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, ISBN: 978-81-923049-3-9, Print Quick, Institute of Management, Nirma University, Ahmedabad, Jan. 2014, pp. 355-367.
Number of pages: 15 Posted: 23 Jan 2014
Accepted Paper Series
Nirma University - Institute of Management
Downloads 323
132.

A Cost of Tax Planning

International Review of Law and Economics, Vol. 5, 2009
Number of pages: 8 Posted: 15 Oct 2004 Last Revised: 31 Dec 2013
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law, Interdisciplinary Center (IDC) Herzliyah - Adelson School of Entrepreneuship, Interdisciplinary Center (IDC) Herzliya - Arison School of Business and University of Haifa - Faculty of Law
Downloads 322
133.

A Trade-off Theory of Ownership and Capital Structure

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 30 Oct 2015 Last Revised: 18 Sep 2018
Working Paper Series
University of Turin - Department ESOMAS and University of Turin
Downloads 322
134.

Analysis of Unsuccessful Tax Avoiders

Number of pages: 72 Posted: 27 Aug 2014
Working Paper Series
UCLA Anderson School of Management
Downloads 322
135.

The Capital Gains Tax: A Curse but also a Blessing For Venture Capital Investment

Center for Entrepreneurial and Financial Studies Working Paper No. 2011-04
Number of pages: 54 Posted: 07 Oct 2011 Last Revised: 22 Oct 2013
Working Paper Series
Technische Universität München - Center for Entrepreneurial and Financial Studies, Technische Universität Darmstadt and Ludwig Maximilian University of Munich (LMU)
Downloads 322
136.

The Impact of Favouritism on the Business Climate: A Study on Wasta in Jordan

Number of pages: 221 Posted: 22 Feb 2013
Working Paper Series
German Development Institute/Deutsches Institut für Entwicklungspolitik (DIE), Kreditanstalt für Wiederaufbau (KFW) - KfW Development Bank, Independent, Independent, Humboldt University Berlin and DEG-German Investment and Development Company
Downloads 321
137.

'Home Sweet Home' versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks?

Number of pages: 39 Posted: 07 Mar 2017
Working Paper Series
ZEW – Leibniz Centre for European Economic ResearchUniversity of Kiel - Faculty of Economics and Social Sciences, University of Cologne and Universität zu Köln
Downloads 318
138.

Corporate Governance and Profit Shifting: The Role of the Audit Committee

Forthcoming, European Accounting Review
Number of pages: 67 Posted: 26 Aug 2018 Last Revised: 02 Nov 2021
Working Paper Series
University of Piraeus - Department of Economics, Montpellier Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 318
139.

Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe

Journal of Public Economics, vol. 95, N. 9-10, pp.1048-1066, October 2011, TILEC Discussion Paper No. 2010-026
Number of pages: 59 Posted: 03 Sep 2008 Last Revised: 04 Apr 2016
Accepted Paper Series
Tilburg University, Department of Finance, University of Torino - Department of Economics, Social Sciences, Applied Mathematics and Statistics and University of Turin - Department of Economics and Financial Sciences G. Prato
Downloads 317
140.

Tax Uncertainty and Dividend Payouts

WU International Taxation Research Paper Series No. 2017-04
Number of pages: 68 Posted: 05 Apr 2017
Working Paper Series
Vienna University of Economics and Business
Downloads 315
141.

An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989

Number of pages: 39 Posted: 27 Apr 2004 Last Revised: 24 Oct 2014
Working Paper Series
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University
Downloads 312
142.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 40 Posted: 21 Apr 2015 Last Revised: 09 Apr 2020
Working Paper Series
Michigan State University, Texas A&M University - Department of AccountingTexas A&M University and University of International Business and Economics - School of Banking and Finance
Downloads 311
143.

The Value of International Income Shifting to U.S. Multinational Firms

Number of pages: 51 Posted: 22 Aug 2016 Last Revised: 03 Jun 2020
Working Paper Series
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 310
144.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 308
145.

Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 855
Number of pages: 28 Posted: 09 Jul 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 301
146.

The Abnormal Returns of UK Privatisations: From Underpricing to Outperformance

FEEM Working Paper No. 83.2002, Cass Business School Research Paper
Number of pages: 42 Posted: 31 Oct 2002
Working Paper Series
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM) and City University London - Faculty of Finance
Downloads 301
147.

At a Loss: The Real and Reporting Elasticity of Corporate Taxable Income

Number of pages: 68 Posted: 20 May 2015 Last Revised: 14 Aug 2020
Working Paper Series
University of Utah - Department of Finance, University of Utah - Department of Finance and Government of the United States of America - US Department of Treasury
Downloads 300
148.

Corporate Governance and Extraordinary Earnings Repatriations: Evidence from the American Jobs Creation Act

AFA 2010 Atlanta Meetings Paper
Number of pages: 41 Posted: 07 Dec 2008 Last Revised: 26 Jan 2014
Working Paper Series
Stockholm School of Economics
Downloads 300
149.

A New Capital Structure Theory: The Four-Factor Model

Number of pages: 32 Posted: 20 Apr 2020 Last Revised: 04 Jan 2021
Working Paper Series
University of East Anglia
Downloads 296
150.

Forensic Approaches to Transfer Pricing Compliance and Enforcement

Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016
Number of pages: 47 Posted: 02 Jun 2016 Last Revised: 05 Feb 2020
Accepted Paper Series
Cross Border Analytics, Inc.
Downloads 296