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JEL Code: H26

706,102 Total downloads

Viewing: 151 - 200 of 2,968 papers

151.

International Effective Minimum Taxation – analysis of GloBE (Pillar Two)

Number of pages: 24 Posted: 19 Apr 2021
Working Paper Series
University of Muenster - Faculty of Law
Downloads 861
152.

The Panama Papers: A Discussion of Some Ethical Issues

Journal of Insurance and Financial Management 3(3): 1-41 (2017)
Number of pages: 43 Posted: 06 Sep 2017
Accepted Paper Series
Fayetteville State University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 860
153.

Overcoming Overdisclosure: Toward Tax Shelter Detection

UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Accepted Paper Series
University of California, Irvine School of Law
Downloads 856
154.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Bremen - Chair of Accounting and ControlUniversity of Bremen - Faculty of Business Studies and Economics
Downloads 851
155.

Ethics and Tax Evasion in Asia

Number of pages: 22 Posted: 04 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 851
156.

The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations

Number of pages: 31 Posted: 06 Feb 2001
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 850
157.

The Real Difference in Corporate Law between the United States and Continental Europe: Distribution of Powers

Harvard Law and Economics Discussion Paper No. 490
Number of pages: 80 Posted: 20 Nov 2004
Working Paper Series
KU Leuven - Jan Ronse Institute for Company and Financial Law

Multiple version iconThere are 2 versions of this paper

Downloads 843
158.

How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500

89 Va. L. Rev. 1793 (2003), Virginia Law and Economics Research Paper No. 03-5, Virginia Public Law and Legal Theory Research Paper No. 03-5
Number of pages: 64 Posted: 03 May 2003 Last Revised: 27 Jun 2014
Accepted Paper Series
University of Virginia School of Law
Downloads 841
159.

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Number of pages: 52 Posted: 06 Aug 2015 Last Revised: 17 Nov 2020
Working Paper Series
University of International Business and Economics, Shanghai University of Finance and Economics - School of Accountancy, The Chinese University of Hong Kong and University of International Business and Economics (UIBE)-Business School

Multiple version iconThere are 2 versions of this paper

Downloads 837
160.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 55 Posted: 14 Jun 2019 Last Revised: 05 Jun 2021
Working Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads 836
161.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 816
162.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Accepted Paper Series
University of North Carolina School of Law
Downloads 813
163.

Beat It: Tax Reform and Tax Treaties

U of Michigan Public Law Research Paper No. 587, U of Michigan Law & Econ Research Paper No. 18-003
Number of pages: 7 Posted: 10 Jan 2018 Last Revised: 22 Mar 2018
Accepted Paper Series
University of Michigan Law School
Downloads 811
164.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Accepted Paper Series
University of California, Irvine School of Law
Downloads 810
165.

Too Big to Tax? Vanguard and the Arm’s Length Standard

U of Michigan Law & Econ Research Paper No. 15-015
Number of pages: 10 Posted: 29 Sep 2015 Last Revised: 25 May 2017
Working Paper Series
University of Michigan Law School
Downloads 807
166.

Double Taxation Avoidance: International and Dividends

Number of pages: 14 Posted: 30 Oct 2006
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 806
167.

Tax Compliance and Enforcement: New Research and Its Policy Implications

Ross School of Business Paper No. 1302
Number of pages: 85 Posted: 03 Feb 2016 Last Revised: 17 Feb 2016
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 804
168.

The International Tax Regime: A Centennial Reconsideration

U of Michigan Public Law Research Paper No. 462
Number of pages: 4 Posted: 25 Jun 2015 Last Revised: 12 Jan 2021
Working Paper Series
University of Michigan Law School
Downloads 799
169.

Transfer Pricing in Vertically Integrated Industries

International Tax and Public Finance, Vol. 15, 2008
Number of pages: 36 Posted: 12 May 2004 Last Revised: 05 Jan 2011
Accepted Paper Series
University of Notre Dame - Department of Economics and Econometrics and University of Stavanger
Downloads 798
170.

The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012
Number of pages: 66 Posted: 16 Mar 2012 Last Revised: 04 May 2012
Working Paper Series
CASE - Center for Economic and Social Research, University of Toronto - Joseph L. Rotman School of Management and affiliation not provided to SSRN
Downloads 788
171.

Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews

Number of pages: 9 Posted: 11 Oct 2000
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 787
172.

Foreign Bank Accounts - FBAR Reporting Obligations, Enforcement Exposures and Managing the Risk: What Every Tax and Compliance Advisor Needs to Know Now!

Taxes - The Tax Magazine, pp. 35-87, November 2009
Number of pages: 53 Posted: 28 Jan 2010
Accepted Paper Series
FATCA Consultant--Florida
Downloads 786
173.

Global Taxation after the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It

U of Michigan Public Law Research Paper No. 494
Number of pages: 51 Posted: 16 Jan 2016 Last Revised: 11 Feb 2016
Working Paper Series
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 786
174.

Using the 'Smart Return' to Reduce Tax Evasion

Stanford Public Law Working Paper No. 2578432
Number of pages: 23 Posted: 16 Mar 2015
Working Paper Series
Stanford Law School, Stanford University and University of Michigan, Stephen M. Ross School of Business
Downloads 785
175.

Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty

Columbia Law Review, April 2006, Columbia Law and Economics Working Paper No. 284
Number of pages: 64 Posted: 21 Oct 2005
Accepted Paper Series
Columbia University - Law School
Downloads 784
176.

Tax Compliance and the Reformed IRS

George Mason Law & Economics Research Paper No. 03-13; U of Texas, Public Law Research Paper No. 50
Number of pages: 41 Posted: 28 Mar 2003
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 781
177.

State Aid: The General Court Decision in Apple

99 Tax Notes Int'l 1317 (2020) [also published as 168 Tax Notes Federal 1791 (2020)], Virginia Public Law and Legal Theory Research Paper No. 2020-71, Virginia Law and Economics Research Paper No. 2020-17, King's College London Law School Research Paper No. 2020-46
Number of pages: 19 Posted: 21 Oct 2020 Last Revised: 12 Dec 2020
Accepted Paper Series
King's College London - The Dickson Poon School of Law and University of Virginia School of Law
Downloads 779
178.

Size and Development of Tax Evasion in 38 OECD Countries: What Do We (Not) Know?

Number of pages: 22 Posted: 27 Nov 2012
Working Paper Series
University of Cooperative Education Bautzen and Johannes Kepler University Linz - Department of Economics
Downloads 778
179.

Policy Options for Taxing the Rich

Maintaining the Strength of American Capitalism (eds. Melissa Kearney and Amy Ganz, The Aspen Institute, 2019)
Number of pages: 35 Posted: 16 Jul 2020
Accepted Paper Series
New York University School of Law and New York University School of Law
Downloads 777
180.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 776
181.

The Elephant Always Forgets: US Tax Reform and the WTO

U of Michigan Law & Econ Research Paper No. 18-006, U of Michigan Public Law Research Paper No. 596
Number of pages: 12 Posted: 07 Feb 2018 Last Revised: 04 May 2020
Working Paper Series
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 774
182.

A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project

U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Number of pages: 56 Posted: 25 Jun 2007
Working Paper Series
University of Michigan Law School and UCLA School of Law
Downloads 770
183.

Tax Morale and Institutions

CREMA WORKING PAPERS NO. 2003-09
Number of pages: 36 Posted: 03 Oct 2005
Working Paper Series
Yale University - Yale Center for International and Area Studies
Downloads 768
184.

How Does Quasi-Indexer Ownership Affect Corporate Tax-Planning?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 27 May 2015 Last Revised: 04 Jun 2018
Accepted Paper Series
University of Texas at Austin - Red McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-IrvineUniversity of California-Irvine
Downloads 763
185.

God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform

Number of pages: 68 Posted: 21 Mar 2006
Working Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 762
186.

Reflections on the Meaning and Measurement of Unobserved Economies: What Do We Really Know About the 'Shadow Economy'

Journal of Tax Administration (2016) Vol. 2 No. 1.
Number of pages: 50 Posted: 06 Feb 2016
Accepted Paper Series
University of Wisconsin - Madison - Department of Economics
Downloads 761
187.

Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

U of Michigan Law & Econ Research Paper No. 16-024
Number of pages: 9 Posted: 30 Oct 2016 Last Revised: 12 Jan 2021
Working Paper Series
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 758
188.

Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 24 Aug 2011 Last Revised: 01 Apr 2013
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 757
189.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Accepted Paper Series
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 754
190.

Corporate Tax Havens and Transparency

Ross School of Business Paper No. 1272
Number of pages: 62 Posted: 29 Mar 2015 Last Revised: 07 Oct 2017
Working Paper Series
INSEAD - Economics and Political Sciences and University of Illinois at Urbana-Champaign
Downloads 748
191.

Corruption and the Shadow Economy: A Structural Equation Model Approach

Number of pages: 41 Posted: 26 May 2009
Working Paper Series
University of Cooperative Education Bautzen and Johannes Kepler University Linz - Department of Economics
Downloads 748
192.

A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits

U of Michigan Public Law Research Paper No. 542
Number of pages: 53 Posted: 20 Mar 2017 Last Revised: 13 Apr 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 746
193.

How Big is Profit Shifting?

Number of pages: 18 Posted: 01 Jan 2020 Last Revised: 06 Aug 2020
Working Paper Series
UCLA School of Law
Downloads 746
194.

Big Data and Tax Haven Secrecy

Florida Tax Review, Vol. 18, pp. 483-539, 2016
Number of pages: 57 Posted: 01 Apr 2016
Accepted Paper Series
Queen's University - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 745
195.

One Answer to Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-10
Number of pages: 32 Posted: 27 Jun 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 745
196.

Appraisal Reviews and Their Importance

Number of pages: 15 Posted: 26 Aug 2007
Working Paper Series
MacCrate Associates LLC and Information Architecture Institute
Downloads 738
197.

Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29 Posted: 10 Jan 2007 Last Revised: 26 Dec 2012
Working Paper Series
Universität zu Köln
Downloads 736
198.

Corporate Tax Avoidance and Firm Value

1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27 Posted: 28 Jun 2006 Last Revised: 17 Jan 2011
Working Paper Series
University of Chicago Law School and Harvard Business School - Finance Unit

Multiple version iconThere are 3 versions of this paper

Downloads 732
199.

How Laws Affect Behaviour

Number of pages: 43 Posted: 06 Nov 2008
Working Paper Series
Department of Economics, Sciences Po-CNRS and Bocconi University
Downloads 732
200.

Preferences for Truth-Telling

Number of pages: 120 Posted: 09 Nov 2016
Working Paper Series
University of Oxford, University of Nottingham and Amherst College
Downloads 731