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JEL Code: H87

230,118 Total downloads

Viewing: 151 - 200 of 954 papers

151.

Tax Administration Costs in Transition Economies and the OECD: A Comparative Study

Andreas School of Business Working Paper
Number of pages: 17 Posted: 19 Oct 2007
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 361
152.

Is the Completion of the EU Single Market Hindered by Vat Evasion?

Number of pages: 32 Posted: 31 Jul 2003
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and Ifo Institute, Germany
Downloads 360
153.

Using Prisoner's Dilemma to Evaluate Corporate Tax Reform Proposals

Number of pages: 26 Posted: 31 Jul 2013 Last Revised: 02 Aug 2013
Working Paper Series
University of Sydney, Department of Political Economy
Downloads 360
154.

Challenges to the Multilateral Trading System: The Rising Trade Protectionism Amid the Global Economic Recession

Number of pages: 14 Posted: 27 Oct 2009
Working Paper Series
Australian National University (ANU) - Crawford School of Public Policy
Downloads 356
155.

Facilitating Access to Cross-Border Supplies of Patented Pharmaceuticals: The Case of the COVID-19 Pandemic

Journal of International Economic Law (Oxford), Volume 23, Issue 3, pp. 535-561, Sept. 2020, FSU College of Law, Law, Business & Economics Paper No. 20-14, Duke Law School Public Law & Legal Theory Series No. 2020-46, FSU College of Law, Public Law Research Paper No. 927
Number of pages: 27 Posted: 25 Jul 2020 Last Revised: 17 Nov 2020
Working Paper Series
Florida State University - College of Law and Duke University School of Law
Downloads 348
156.

Some Observations Concerning Multi-Jurisdictional Tax Competition

Number of pages: 33 Posted: 15 Feb 2000
Accepted Paper Series
New York University School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 345
157.

Institutionalized Corruption and the Kleptocratic State

Number of pages: 24 Posted: 14 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and University of Muenster - Faculty of Economics
Downloads 343
158.

Responding to the Global Financial Crisis: The Evolution of Asian Regionalism and Economic Globalization

ADBI Working Paper 343
Number of pages: 23 Posted: 05 Feb 2012
Working Paper Series
York University
Downloads 342
159.

The Impact of Bilateral Tax Treaties on FDI Inflows: The Case of India

Number of pages: 35 Posted: 19 Mar 2013
Working Paper Series
University of Delhi - School of Economics - Commerce Department and University of Delhi - Department of Commerce
Downloads 342
160.

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 340
161.

Incentives and Information Exchange in International Taxation

CentER Discussion Paper No. 2004-54
Number of pages: 20 Posted: 22 Jul 2004
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 339
162.

Fighting Multiple Tax Havens

Journal of International Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-01
Number of pages: 30 Posted: 30 Dec 2010 Last Revised: 29 Apr 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance

Multiple version iconThere are 2 versions of this paper

Downloads 334
163.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Accepted Paper Series
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) - Faculty of Law, International Bureau of Fiscal Documentation and International Bureau for Fiscal Documentation (IBFD)
Downloads 333
164.

The Case for a Sustainable Excess Profits Tax

Number of pages: 25 Posted: 28 Mar 2021 Last Revised: 20 May 2021
Working Paper Series
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 332
165.

Tax Information Exchange with Developing Countries and Tax Havens

WU International Taxation Research Paper Series No. 2015 - 25
Number of pages: 31 Posted: 04 Nov 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of EconomicsUniversity of Piemonte Orientale - Facoltà di Economia
Downloads 328
166.

International Tax Coordination: Regionalism Versus Globalism

Number of pages: 31 Posted: 11 Jul 2001
Working Paper Series
University of Copenhagen - Department of Economics
Downloads 327
167.

An American Perspective on the Chinese Pension System

EBRI Notes, Vol. 27, No. 8, August 2006
Number of pages: 12 Posted: 24 Aug 2006
Accepted Paper Series
Brookings InstitutionMIT Sloan School of Management
Downloads 326
168.

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 322
169.

Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations

Number of pages: 32 Posted: 09 Feb 2004
Working Paper Series
University of Warwick - Department of Economics and PricewaterhouseCoopers LLP
Downloads 321
170.

International Investment Law and ISDS: Mapping Contemporary Latin America

In Katia Fach Gómez and Catharine Titi (eds), The Latin American Challenge to the Current System of Investor-State Dispute Settlement, Journal of World Investment & Trade: Special Issue 17 (4), 2016
Number of pages: 14 Posted: 26 May 2016 Last Revised: 10 Apr 2020
Accepted Paper Series
University of Zaragoza and CNRS
Downloads 314
171.

The European Institutions as an Interest Group: The Dynamics of Ever-Closer Union

Institute of Economic Affairs Monographs, Hobart Paper 167
Number of pages: 57 Posted: 10 Sep 2009 Last Revised: 25 Sep 2009
Accepted Paper Series
University of Mannheim - School of Economics (VWL)
Downloads 314
172.

The Deadlock of the EU Budget: An Economic Analysis of Ways in and Ways Out

Number of pages: 38 Posted: 21 Aug 2003
Working Paper Series
Humboldt University of Berlin - Faculty of Economics and Humboldt University of Berlin - Faculty of Law
Downloads 312
173.

The McKesson Case: Key Transfer Pricing Principles in the Context of Debt Factoring

Transfer Pricing International Journal, 2011
Number of pages: 3 Posted: 22 Nov 2011 Last Revised: 25 Jul 2012
Working Paper Series
University of Oxford - Saint Cross College and Freshfields
Downloads 312
174.

The Influence of Globalization on Taxes and Social Policy - an Empirical Analysis for OECD Countries

University of Exeter Economics Discussion Paper
Number of pages: 35 Posted: 05 Nov 2003
Working Paper Series
Heidelberg University
Downloads 309
175.

Intergovernmental Agreements and the Implementation of FATCA in Europe

World Tax Journal Vol. 7, No. 2, 2015
Number of pages: 29 Posted: 25 Jan 2016
Accepted Paper Series
University of Leeds School of Law
Downloads 308
176.

Smarter 'Smart' Sanctions

Penn State International Law Review, Vol. 26, No. 1, 2007
Number of pages: 20 Posted: 15 May 2008
Accepted Paper Series
Stetson University - College of Law
Downloads 302
177.

Will Corporate Tax Consolidation Improve Efficiency in the EU?

Tinbergen Institute Discussion Paper No. 2007-076/2
Number of pages: 36 Posted: 25 Sep 2007
Working Paper Series
CPB Netherlands Bureau of Economic Policy Analysis, Erasmus University Rotterdam (EUR) and World Bank
Downloads 302
178.

The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules?

WU International Taxation Research Paper Series No. 2012-10
Number of pages: 24 Posted: 12 Feb 2013
Working Paper Series
Vienna University of Economics and Business - Department of Economics
Downloads 301
179.

Cuban Corporate Governance at the Crossroads: Cuban Marxism, Private Economic Collectives and Free Market Globalism

Transnational Law & Contemporary Problems, Vol. 14, No. 1, 2005
Number of pages: 117 Posted: 23 Jan 2005
Accepted Paper Series
The Pennsylvania State University (University Park) – Penn State Law
Downloads 299
180.

Regional Social Policy

UN DESA Working Paper No. 37
Number of pages: 29 Posted: 18 Jul 2007
Working Paper Series
University of Sheffield, Initiative for Policy Dialogue and United Nations - Department of Economic and Social Affairs (DESA)
Downloads 299
181.

The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation

101 Minn. L. Rev. 1641 (2017)
Number of pages: 62 Posted: 01 Jul 2016 Last Revised: 09 Dec 2019
Accepted Paper Series
Georgetown University Law Center
Downloads 297
182.

Tax Competition: A Literature Review

Socio-Economic Review, (2011) 9, 339–370
Number of pages: 32 Posted: 03 Sep 2014
Accepted Paper Series
European University Institute and Jacobs University Bremen - School of Humanities and Social Sciences
Downloads 296
183.

Tax Burden in Transition Economies and the European Union: A Comparative Study

Number of pages: 48 Posted: 06 Nov 2007
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 292
184.

Kill-Switches in the New U.S. Model Tax Treaty

Brooklyn Journal of International Law, Vol. 41, 2016
Number of pages: 39 Posted: 18 May 2016 Last Revised: 10 Jan 2018
Working Paper Series
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Downloads 290
185.

World Heritage List: Does It Make Sense?

Number of pages: 20 Posted: 05 May 2010
Working Paper Series
CREMA and University of Zurich
Downloads 290
186.

Coordinating Vats between EU Member States

Number of pages: 31 Posted: 21 Feb 2002
Working Paper Series
University of Konstanz - Faculty of Economics and Statistics
Downloads 286
187.

Putting the Reign Back in Sovereign: Advice for the Second Obama Administration

Pepperdine Law Review, Vol. 40, No. 5, 2013
Number of pages: 43 Posted: 22 Jan 2013 Last Revised: 09 Jun 2013
Accepted Paper Series
McGill University - Faculty of Law
Downloads 286
188.

The OECD Inclusive Framework

Bulletin for International Taxation, April/May 2018
Number of pages: 17 Posted: 10 Jun 2019
Working Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 286
189.

Tax Administrations’ Capacity in Preventing Tax Evasion and Tax Avoidance

Number of pages: 92 Posted: 02 Jan 2019
Working Paper Series
IndependentLeiden University, Tax Justice Network and Tax Justice Network
Downloads 285
190.

Maduro Bonds

Duke Law School Public Law & Legal Theory Series No. 2018-56
Number of pages: 28 Posted: 09 Oct 2018
Working Paper Series
University of Virginia School of Law and Graduate Institute of International and Development Studies (IHEID) - Department of Economics
Downloads 283
191.

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
192.

A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries

WU International Taxation Research Paper Series No. 2014 - 13
Number of pages: 53 Posted: 13 Nov 2014 Last Revised: 14 Nov 2014
Working Paper Series
Vienna University of Economics and Business - Department of Economics and WUInstitute for Austrian and International Tax Law
Downloads 276
193.

Crises of Governments - The Ongoing Financial Crisis and Recession

Institute of Economic Affairs Monographs, Occasional Paper No. 146
Number of pages: 32 Posted: 06 Jan 2012
Accepted Paper Series
Harvard University - Department of Economics
Downloads 276
194.

Tax Competition Under Budget Rigidities and Fairness Norms

Number of pages: 33 Posted: 18 Aug 2004
Working Paper Series
University of Essex - Department of GovernmentVienna University of Economics and Business - Department of Socioeconomics, University of Essex - Department of Government and University of Salzburg - Department of Economics and Social Sciences
Downloads 276
195.

Tax Reform in Transition Economies: Experiences and Lessons

GSU Andrew Young School of Policy Studies Working Paper No. 97-6
Number of pages: 41 Posted: 21 Jan 2004
Working Paper Series
Georgia State University - Andrew Young School of Policy Studies and Naval Postgraduate School
Downloads 275
196.

Tradable Refugee-Admission Quotas: A Policy Proposal to Reform the EU Asylum Policy

Robert Schuman Centre for Advanced Studies Research Paper No. RSCAS 2014/101
Number of pages: 29 Posted: 25 Oct 2014
Working Paper Series
Paris School of Economics (PSE) and Foundation for Applied Economic Research (FEDEA)
Downloads 275
197.

Two Accounts of International Tax Justice

33:2 Canadian Journal of Law and Jurisprudence (2020), pp. 317-339
Number of pages: 23 Posted: 01 Jul 2020 Last Revised: 21 Dec 2020
Accepted Paper Series
Osgoode Hall Law School, York University
Downloads 275
198.

The Advantages of Mediation and the Special Challenges to Its Utilization in Investor State Disputes

Number of pages: 14 Posted: 28 Dec 2013 Last Revised: 30 Dec 2013
Working Paper Series
SussmanADR LLC
Downloads 274
199.

Are Investment Tribunals Adjudicating Political Disputes? Some Reflections on the Repoliticization of Investment Disputes and (New) Forms of Diplomatic Protection

Journal of International Arbitration 32 (3), 2015, p. 261-288
Number of pages: 32 Posted: 12 Oct 2015 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 273
200.

Globalization, Technological Developments, and the Work of Fiscal Termites

Number of pages: 23 Posted: 01 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 273