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JEL Code: H2

2,843,728 Total downloads

Viewing: 101 - 150 of 15,876 papers

101.

Cheap Donuts and Expensive Broccoli: The Effect of Relative Prices on Obesity

Number of pages: 36 Posted: 01 Apr 2007 Last Revised: 17 Dec 2009
Working Paper Series
University of California, Berkeley - School of Law, University of Pennsylvania Carey Law School and George Mason University - Buchanan Center Political Economy
Downloads 2,182
102.

Valuing the Global Mortality Consequences of Climate Change Accounting for Adaptation Costs and Benefits

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2018-51
Number of pages: 158 Posted: 01 Aug 2018 Last Revised: 16 Aug 2021
Working Paper Series
University of Chicago, Harris Public Policy, University of Chicago, Rhodium Group, University of Chicago - Department of Economics, Rhodium Group, University of California, Berkeley, University of California, Berkeley - Department of Agricultural & Resource Economics, Rutgers, The State University of New Jersey - New Brunswick/Piscataway, Rhodium Group, University of Chicago - Department of Economics, London School of Economics & Political Science (LSE) - Grantham Research Institute on Climate Change and the Environment, University of Chicago, University of Chicago, Booth School of Business, Analysis Group, Inc., Rutgers, The State University of New Jersey - Department of Earth and Planetary Sciences and Washington and Lee University - Williams School of Commerce, Economics, and Politics

Multiple version iconThere are 3 versions of this paper

Downloads 2,181
103.

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 2,174
104.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,161
105.

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 2,138
106.

The 2008 Financial Crisis and Taxation Policy

Number of pages: 46 Posted: 08 Feb 2010
Working Paper Series
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management

Multiple version iconThere are 2 versions of this paper

Downloads 2,092
107.

Unified China and Divided Europe

International Economic Review, January 2018, Forthcoming
Number of pages: 56 Posted: 23 Jan 2014 Last Revised: 23 Apr 2017
Accepted Paper Series
National University of Singapore (NUS) - Department of Economics, George Mason University - Department of Economics and National University of Singapore (NUS) - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 2,077
108.

The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform

Number of pages: 62 Posted: 26 Apr 2017 Last Revised: 29 Sep 2017
Working Paper Series
University of South Carolina - Darla Moore School of Business, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Indiana University - School of Public & Environmental Affairs
Downloads 2,074
109.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Loyola-LA Legal Studies Paper No. 2007-37
Number of pages: 64 Posted: 03 Oct 2007 Last Revised: 27 Jul 2014
Working Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 2,062
110.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 2,061
111.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 2,057
112.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 2,046
113.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Working Paper Series
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,035
114.

Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One

Number of pages: 54 Posted: 12 Dec 2019
Working Paper Series
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Downloads 2,025
115.

The Modigliani/Miller Propositions and Dividend Policy

LMU Working Paper No. 2006-22
Number of pages: 39 Posted: 24 Jan 2007
Working Paper Series
Ludwig Maximilian University of Munich (LMU)
Downloads 2,022
116.

Theft and Taxes

ECGI - Finance Research Paper No. 63/2005, EFA 2005 Moscow Meetings, Forthcoming, CRSP Working Paper No. 600
Number of pages: 54 Posted: 06 Dec 2005
Working Paper Series
Harvard Business School - Finance Unit, University of Toronto - Rotman School of Management and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 2,022
117.

Effectiveness of Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications

Number of pages: 72 Posted: 28 Feb 2014 Last Revised: 28 Sep 2020
Working Paper Series
The World Bank
Downloads 2,015
118.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads 2,006
119.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41 Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads 1,992
120.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,974
121.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,968
122.

Tax Evasion and Ethics: A Demographic Study of 33 Countries

Number of pages: 20 Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads 1,960
123.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,956
124.

Ethical Issues in Transfer Pricing

Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,943
125.

Taxation, Political Accountability, and Foreign Aid: Lessons from Somaliland

Journal of Development Studies, Forthcoming
Number of pages: 34 Posted: 08 Jun 2010 Last Revised: 31 Mar 2011
Accepted Paper Series
Vanderbilt Center for Study of Democratic Institutions
Downloads 1,936
126.

The Law is a Fractal: The Attempt to Anticipate Everything

44 Loyola University Chicago L.J. 649 (2013), U of Michigan Public Law Research Paper, No. 292
Number of pages: 33 Posted: 06 Oct 2012 Last Revised: 02 Jan 2014
Accepted Paper Series
University of Michigan Law School
Downloads 1,921
127.

Palestine Country Profile: The Road Ahead for Palestine: Fiscal Policy and Performance

Number of pages: 40 Posted: 26 Feb 2008
Working Paper Series
Birzeit University and Birzeit University - Faculty of Commerce and Economics
Downloads 1,918
128.

A Multinational Perspective on Capital Structure Choice and Internal Capital Markets

Number of pages: 44 Posted: 09 May 2003
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 1,912
129.

Globalization, Tax Competition and the Future of Tax Systems

Number of pages: 21 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,903
130.

A Review of Human Capital Theory: Microeconomics

University of St. Gallen, Department of Economics Discussion Paper No. 2007-01
Number of pages: 50 Posted: 19 Jan 2007
Working Paper Series
University of St. Gallen - Institute of Public Finance and Fiscal Law
Downloads 1,900
131.

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 1,899
132.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,891
133.

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,885
134.

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 1,878
135.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business
Downloads 1,851
136.

Functional Forms for Tractable Economic Models and the Cost Structure of International Trade

Number of pages: 61 Posted: 26 Sep 2018 Last Revised: 26 Sep 2018
Working Paper Series
University of Tokyo - Graduate School of Economics and Microsoft
Downloads 1,845
137.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Working Paper Series
Brazilian School of Public and Business Administration
Downloads 1,835
138.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008
Accepted Paper Series
University of Georgia, Michigan State University and University of Wisconsin - Madison

Multiple version iconThere are 2 versions of this paper

Downloads 1,832
139.

Option Backdating and Board Interlocks

Review of Financial Studies, 2009, 22, 4821-4847
Number of pages: 42 Posted: 24 Nov 2006 Last Revised: 01 Feb 2016
Accepted Paper Series
Texas Christian University, University of Utah - Department of Finance and Utah State University - Huntsman School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,830
140.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,829
141.

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?

U of Penn, Inst for Law & Econ Research Paper No. 07-14, University of Chicago Law Review, Vol. 75, 2008, U of Penn Law School, Public Law Research Paper No. 07-28
Number of pages: 83 Posted: 26 Jun 2007 Last Revised: 11 Mar 2013
Accepted Paper Series
University of Pennsylvania Carey Law School
Downloads 1,795
142.

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 1,794
143.

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 1,794
144.

Does Greater Tax Risk Lead to Increased Firm Risk?

Number of pages: 52 Posted: 09 Dec 2012 Last Revised: 17 Jun 2015
Working Paper Series
University of Illinois and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,791
145.

Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
Number of pages: 35 Posted: 04 Aug 2013
Working Paper Series
HEC Montreal, University of Quebec at Montreal (UQAM) and Université du Québec à Montréal
Downloads 1,786
146.

The Impact of Earnings Management and Tax Planning on the Information Content of Earnings

Number of pages: 33 Posted: 10 Nov 2007 Last Revised: 30 Jul 2008
Working Paper Series
University of Idaho, University of Arizona - Department of Accounting (deceased) and University of Arizona - Eller College of Management
Downloads 1,774
147.

Casinos, Crime and Community Costs

Number of pages: 33 Posted: 06 Oct 2000
Working Paper Series
Baylor University - Department of Economics, University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and University of Illinois at Urbana-Champaign - Department of Economics
Downloads 1,750
148.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
Working Paper Series
University of Chicago - Law School
Downloads 1,746
149.

Government Size and Growth: A Survey and Interpretation of the Evidence

IFN Working Paper No. 858
Number of pages: 25 Posted: 23 Jan 2011 Last Revised: 13 Apr 2019
Accepted Paper Series
Research Institute of Industrial Economics (IFN)Lund University - Department of Economics and Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 1,743
150.

The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income

U of Penn, Inst for Law & Econ Research Paper No. 07-20, U of Penn Law School, Public Law Research Paper No. 07-32, William & Mary Law Review, Vol. 50, No. 1, 2008
Number of pages: 48 Posted: 19 Aug 2007 Last Revised: 12 Nov 2008
Working Paper Series
University of Pennsylvania Carey Law School
Downloads 1,740