Search Results
JEL Code: H32

195,884 Total downloads

Viewing: 151 - 200 of 941 papers

151.

The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries

Number of pages: 32 Posted: 20 Feb 2003
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Downloads 296
152.

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 295
153.

Unemployment Insurance Benefits and Income Smoothing

Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
Number of pages: 43 Posted: 02 Aug 2014 Last Revised: 12 May 2019
Accepted Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 294
154.

Incidence and Distributional Effects of Value Added Taxes

Number of pages: 35 Posted: 26 May 2016
Working Paper Series
University of Chicago - Department of Economics
Downloads 291
155.

Public Policy and Venture Capital Backed Innovation

Number of pages: 59 Posted: 13 Nov 2003
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 291
156.

The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment

Number of pages: 41 Posted: 23 Aug 2009
Working Paper Series
Government of the Republic of Finland - VATT Institute for Economic Research, Pellervo Economic Research Institute, Helsinki and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Downloads 287
157.

The Effect of Subsidies on R&D Investment and Success – Do Subsidy History and Size Matter?

ZEW - Centre for European Economic Research Discussion Paper No. 09-032
Number of pages: 39 Posted: 15 Jul 2009
Working Paper Series
ZEW – Leibniz Centre for European Economic Research
Downloads 284
158.
Downloads 284
159.

Uncertain Policy Decisions and Investment Timing: Evidence from Small Hydropower Plants

Energy (78), 2014, 154–164
Number of pages: 32 Posted: 21 Jan 2012 Last Revised: 19 Dec 2014
Accepted Paper Series
Norwegian University of Science and Technology (NTNU), CICERO Center for International Climate and Environmental Research - Oslo and Norwegian University of Science and Technology (NTNU)

Multiple version iconThere are 2 versions of this paper

Downloads 283
160.

The Economics of Casino Taxation

Applied Economics, 2006
Number of pages: 28 Posted: 24 Apr 2006
Accepted Paper Series
Cyprus International University and Queen's University - Department of Economics
Downloads 282
161.

International Transfer Pricing in India: The New Era of Advance Pricing Arrangements to Benefit Both MNCs and Taxation Authority

SUSTAINING SHAREHOLDERS VALUE: ROLE OF INVESTORS AND REGULATORS, pp. 505-521, Shantanu Mehta, Neeraj Amarnani, eds., Excel Books, January 2010
Number of pages: 17 Posted: 27 Feb 2011 Last Revised: 17 Jun 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 280
162.

Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital

Number of pages: 33 Posted: 24 Jun 2002
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute)University of Illinois at Chicago, Department of Finance
Downloads 279
163.

Tax Reforms and the Capital Structure of Banks

Number of pages: 32 Posted: 17 May 2013
Working Paper Series
European Commission and Goethe University Frankfurt - House of Finance
Downloads 275
164.

The Capital Structure of Multinational Companies Under Tax Competition

Number of pages: 41 Posted: 01 Jun 2006
Working Paper Series
Università degli studi di Brescia
Downloads 275
165.

Who Participates in Tax Avoidance?

FAccT Center Working Paper No. 08/2012
Number of pages: 35 Posted: 01 Dec 2012 Last Revised: 19 Feb 2015
Working Paper Series
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 274
166.

Challenges and Issues in Transfer Pricing: In Specific Context of Advertisement, Marketing and Promotion

Towards Excellence: A Journal of Higher Education, UGC Human Resource Development Centre, Gujarat University, Ahmedabad, Jan., 2018. Vol.10. Special Issue for International Youth Symposium, ISSN: 0974-035X, pp. 108 – 122.
Number of pages: 15 Posted: 19 Apr 2018
Accepted Paper Series
Nirma University - Institute of Management and Nirma University - Institute of Management, Students
Downloads 272
167.

International Transfer Pricing, Taxation and Need for Advance Pricing Arrangement

PRAVARTAK – The Journal of Insurance and Management, Vol. 2, No. 2, pp. 134-140, January-March 2007
Number of pages: 7 Posted: 10 Mar 2011 Last Revised: 23 Oct 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 271
168.

The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations

American Law & Economics Review (forthcoming)
Number of pages: 59 Posted: 27 Nov 2017 Last Revised: 14 Aug 2020
Accepted Paper Series
Georgetown University Law Center
Downloads 270
169.

Wealth Inequality: Data and Models

Number of pages: 54 Posted: 31 Oct 2005
Working Paper Series
Federal Reserve Bank of ChicagoUniversity of Virginia and Federal Reserve Bank of ChicagoUniversity College London, Economics Dpt.

Multiple version iconThere are 2 versions of this paper

Downloads 270
170.

A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine

Number of pages: 18 Posted: 26 Sep 2005
Working Paper Series
Newcastle Business School
Downloads 267
171.

Do Country Risk Factors Attenuate the Effect of Taxes on Corporate Risk-Taking?

WU International Taxation Research Paper Series No. 2018-09, TRR 266 Accounting for Transparency Working Paper Series No. 28
Number of pages: 76 Posted: 14 Dec 2018 Last Revised: 30 Apr 2021
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy and Paderborn University
Downloads 267
172.

Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT

American Economic Journal: Economic Policy (forthcoming)
Number of pages: 78 Posted: 11 Aug 2017 Last Revised: 15 Sep 2020
Working Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 262
173.

Meditations Popperian on the Financial Crisis (Meditaciones Popperianas Sir Karl Popper y la Crisis Financiera) (Spanish)

Number of pages: 5 Posted: 17 Jan 2010
Working Paper Series
Universidad Externado de Colombia - Facultad de Finanzas, Gobierno y Relaciones Internacionales
Downloads 260
174.

Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile

Number of pages: 30 Posted: 22 Jul 2003
Working Paper Series
Yale University - Department of Economics, Pontificia Universidad Catolica de Chile and Universidad Adolfo Ibáñez
Downloads 258
175.

Information Matters in Tax Enforcement

2020 B.Y.U. L. Rev. 145, Brigham Young University Law Review, Volume 145
Number of pages: 75 Posted: 31 Jan 2019 Last Revised: 14 Nov 2020
Accepted Paper Series
Indiana University Maurer School of Law and Indiana University Maurer School of Law
Downloads 258
176.

A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature

Number of pages: 94 Posted: 18 Feb 2021 Last Revised: 30 Jul 2021
Working Paper Series
University of San Diego - Department of Accountancy and Ryerson University
Downloads 257
177.

Compensation and Client Wealth Among U.S. Investment Advisors

Number of pages: 26 Posted: 05 Apr 2011
Working Paper Series
William Paterson University and The American College
Downloads 257
178.

Is There Tax Competition in ASEAN?

Bulletin for International Taxation, Vol. 64, No. 1, 2010
Number of pages: 10 Posted: 08 Mar 2011
Accepted Paper Series
Airlangga University - Faculty of Economics and Business and Airlangga University - Faculty of Economics and Business
Downloads 251
179.

The McKesson Case: A Further Debate on Key Transfer Pricing Principles

Transfer Pricing Week, 2011
Number of pages: 7 Posted: 03 Nov 2011 Last Revised: 25 Jul 2012
Accepted Paper Series
Freshfields and University of Oxford - Saint Cross College
Downloads 251
180.

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 829
Number of pages: 36 Posted: 28 Jun 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 249
181.

A Negotiation-Based Model of Tax-Induced Transfer Pricing

Number of pages: 36 Posted: 14 Aug 2014
Working Paper Series
University of Cologne and University College Dublin (UCD)
Downloads 248
182.

International Transfer Pricing and Tax Avoidance: Evidence from the Linked Tax-Trade Statistics in the UK

Number of pages: 38 Posted: 31 Jul 2017
Working Paper Series
University of Oxford - Oxford University Centre for Business Taxation, Board of Governors of the Federal Reserve System and University of Oxford - Said Business School
Downloads 248
183.

Large Health Savings Accounts: A Step Toward Tax Neutrality for Health Care

Number of pages: 32 Posted: 11 Mar 2007
Working Paper Series
Cato Institute
Downloads 247
184.

Business Models for Sustainable Technologies: Exploring Business Model Evolution in the Case of Electric Vehicles

Research Policy, Forthcoming
Number of pages: 46 Posted: 15 Nov 2013
Accepted Paper Series
University of Amsterdam Business School, University of Manchester - Manchester Business School and University of Amsterdam Business School
Downloads 245
185.

Tax-Related Corporate Political Activity Research: A Literature Review

Journal of American Taxation Association, Forthcoming
Number of pages: 78 Posted: 29 Jun 2017 Last Revised: 09 Sep 2021
Accepted Paper Series
Brigham Young University - School of Accountancy and Arizona State University (ASU) - W.P. Carey School of Business
Downloads 245
186.

Effective Tax Rates Under IP Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Number of pages: 50 Posted: 27 Jan 2015
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 244
187.

Entrepreneur Debt Aversion and Financing Decisions: Evidence from COVID-19 Support Programs

Number of pages: 47 Posted: 24 Jun 2020 Last Revised: 18 Oct 2021
Working Paper Series
Erasmus University Rotterdam (EUR), University of St. Gallen and Aalto University
Downloads 243
188.

Kauffman Index of Entrepreneurial Activity: 1996-2007

Number of pages: 24 Posted: 24 Apr 2008 Last Revised: 23 Feb 2014
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads 242
189.

Making Sense of the Minimum Wage: A Roadmap for Navigating Recent Research

Cato Institute Policy Analysis, No. 867
Number of pages: 16 Posted: 03 Jan 2020
Accepted Paper Series
University of California, San Diego (UCSD) - Department of Economics
Downloads 241
190.

Public Policy and Venture Capital Backed Innovation

RICAFE Working Paper No. 004
Number of pages: 55 Posted: 01 Jan 2004
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 240
191.

Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act

Number of pages: 26 Posted: 19 Sep 2007
Working Paper Series
University of Hamburg - Department of Economics and University of Goettingen (Göttingen) - School of Law, Economics, Social Sciences
Downloads 239
192.

Dynamic Effects of Permanent and Temporary Dividend Tax Policies on Corporate Investment and Financial Policies

Number of pages: 41 Posted: 10 Oct 2007
Working Paper Series
Federal Reserve Bank of Chicago and Boston University - Department of Economics
Downloads 237
193.

Llewellyn Slept Here: A Short History of Sticky Contracts and Feudalism

91 Oregon Law Review 130 (2012)
Number of pages: 48 Posted: 24 Oct 2012 Last Revised: 10 Jun 2015
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School and Independent
Downloads 235
194.

The Dismal Performance of Non-Financial State-Owned Corporations in Bangladesh

Number of pages: 17 Posted: 05 May 2003
Working Paper Series
General Motors
Downloads 233
195.

Emissions Trading for Households? A Behavioral Law and Economics Perspective

Number of pages: 25 Posted: 10 Jul 2010
Working Paper Series
University of Groningen - Faculty of Law and University of Groningen - Faculty of Behavioral and Social Sciences
Downloads 232
196.

Do Equity Tax Shields Reduce Leverage? The Austrian Case

Number of pages: 57 Posted: 20 Aug 2009 Last Revised: 09 Oct 2011
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business - Department of Corporate Finance
Downloads 231
197.

The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms

67 Tax Law Review 211 (2014)
Number of pages: 38 Posted: 01 Jun 2013 Last Revised: 28 Aug 2014
Accepted Paper Series
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 231
198.

Noncompliance with SEC Regulations: Evidence from Timely Loan Disclosures

Number of pages: 58 Posted: 10 Jun 2020 Last Revised: 12 Apr 2021
Working Paper Series
University of California, Los Angeles (UCLA) - Accounting Area, University of California, Los Angeles (UCLA), Anderson School of Management, Students and UCLA Anderson School of Management
Downloads 229
199.

Consumption Taxes and Multinational Tax Planning in the Digital Age - Evidence from the European Service Sector

Number of pages: 51 Posted: 24 Feb 2019 Last Revised: 08 Sep 2021
Working Paper Series
London Business School - Department of Accounting and University of Mannheim Business School
Downloads 228
200.

The Interdependence between Political and Economic Entrepreneurship

ERIM Report Series Reference No. ERS-2000-43-ORG
Number of pages: 33 Posted: 26 Aug 2006
Working Paper Series
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 227