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JEL Code: H2

2,836,674 Total downloads

Viewing: 151 - 200 of 15,864 papers

151.

The Evolution of Capital Structure and Operating Performance after Leveraged Buyouts: Evidence from U.S. Corporate Tax Returns

Journal of Financial Economics (JFE), Vol. 111, 2014
Number of pages: 67 Posted: 20 Feb 2011 Last Revised: 01 Jul 2017
Accepted Paper Series
University of Texas at Austin, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and University of Georgia
Downloads 1,735
152.

Efficiency of Microfinance Institutions: A Data Envelopment Analysis

Asia-Pacific Financial Markets, Forthcoming
Number of pages: 39 Posted: 16 May 2009 Last Revised: 04 Jan 2014
Accepted Paper Series
University of Queensland - Finance, Monash University - Department of Banking and Finance and Financial Research Network (FIRN)Curtin University
Downloads 1,734
153.

How Big are the Tax Benefits of Debt?

Number of pages: 65 Posted: 01 Jul 1998
Working Paper Series
Duke University
Downloads 1,707
154.

Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries

Number of pages: 22 Posted: 07 Feb 2001
Working Paper Series
Vrije Universiteit Amsterdam and University of Amsterdam - Research Institute in Economics & Econometrics (RESAM)
Downloads 1,696
155.

Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth & Employment

Number of pages: 40 Posted: 19 Jul 2012 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business
Downloads 1,684
156.

Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

Number of pages: 16 Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,681
157.

Company Stock Price Reactions to the 2016 Election Shock: Trump, Taxes and Trade

Journal of Financial Economics (JFE), Volume 130, Issue 2, November 2018, Pages 428-451, Swiss Finance Institute Research Paper No. 17-06, HKS Working Paper No. 17-005
Number of pages: 53 Posted: 02 Feb 2017 Last Revised: 28 Mar 2019
Accepted Paper Series
University of Zurich - Department of Banking and Finance, Harvard University - Harvard Kennedy School (HKS) and University of Zurich - Department of Banking and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,680
158.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Working Paper Series
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,678
159.

Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Contemporary Accounting Research, Vol. 25, No. 2, 2008
Number of pages: 32 Posted: 27 Apr 2006 Last Revised: 26 Feb 2008
Working Paper Series
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,676
160.

Bankruptcy and Bad Behavior - The Real Moral Hazard: Law Schools Exploiting Market Dysfunction

American Bankruptcy Institute Law Review , Vol. 23, No. 1, Winter 2015
Number of pages: 19 Posted: 29 Apr 2015 Last Revised: 30 Aug 2015
Accepted Paper Series
Northwestern University/Northwestern School of Law
Downloads 1,671
161.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Accepted Paper Series
University of Southern California, Boston University Questrom School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,671
162.

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Number of pages: 35 Posted: 21 Feb 2007
Working Paper Series
University College London - Department of Economics and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1,671
163.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 1,661
164.

The Openness-Equality Trade-Off in Global Redistribution

The Economic Journal, Forthcoming
Number of pages: 45 Posted: 14 Oct 2014 Last Revised: 26 Oct 2016
Accepted Paper Series
Microsoft
Downloads 1,652
165.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Accepted Paper Series
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,646
166.

Financial and Tax Accounting: Transparency and 'Truth'

TAX AND CORPORATE GOVERNANCE, Schön, ed., Springer Science, 2008 , Oxford Legal Studies Research Paper No. 2/2008
Number of pages: 34 Posted: 21 Jan 2008
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 1,644
167.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,643
168.

Introduction to the Essays of Warren Buffett: Lessons for Corporate America

THE ESSAYS OF WARREN BUFFETT: LESSONS FOR CORPORATE AMERICA, The Cunningham Group, Forthcoming, GWU Legal Studies Research Paper No. 294, GWU Law School Public Law Research Paper No. 294
Number of pages: 19 Posted: 13 Jul 2007
Accepted Paper Series
George Washington University

Multiple version iconThere are 2 versions of this paper

Downloads 1,641
169.

Have the Tax Benefits of Debt Been Overestimated?

Number of pages: 56 Posted: 05 Apr 2008 Last Revised: 15 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Downloads 1,638
170.

The Economic Consequences of the French Wealth Tax

La Revue de Droit Fiscal, Vol. 14, p. 5, April 2007
Number of pages: 25 Posted: 16 Aug 2009 Last Revised: 17 Jun 2011
Accepted Paper Series
KEDGE Business School
Downloads 1,638
171.

Measuring Long-Run Gasoline Price Elasticities in Urban Travel Demand

Number of pages: 78 Posted: 09 Dec 2018 Last Revised: 01 Sep 2021
Working Paper Series
University of Florida
Downloads 1,635
172.

Money at the Docks of Tax Havens: A Guide

Number of pages: 27 Posted: 28 Sep 2011
Working Paper Series
International Monetary Fund
Downloads 1,635
173.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Working Paper Series
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,634
174.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads 1,629
175.

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Nebraska at Lincoln - School of AccountancyUniversity of Iowa - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,626
176.

Salience of Carbon Taxes in the Gasoline Market

Number of pages: 33 Posted: 18 Aug 2012 Last Revised: 24 Jan 2015
Working Paper Series
University of Ottawa - Graduate School of Public and International Affairs and University of Western Ontario - Richard Ivey School of Business
Downloads 1,609
177.

Dividends and Politics (Revised)

ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Number of pages: 68 Posted: 05 Feb 2005
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law, IE Business School, IE University and University of Cambridge - Faculty of Law
Downloads 1,603
178.

The Resource Curse Play: A Comparative Study of Norway and Venezuela

IOSR Journal of Economics and Finance, Volume 7, Issue 5 Ver. III (Sep. - Oct. 2016)
Number of pages: 8 Posted: 07 Jun 2017
Accepted Paper Series
University of Delhi, University of Delhi, Students and University of Delhi, Students
Downloads 1,587
179.

Causality between Tax Revenue and Government Spending in Malaysia

The International Journal of Business and Finance Research, Vol. 2, No. 2, pp. 63-73, 2008
Number of pages: 11 Posted: 17 Feb 2010
Accepted Paper Series
Monash University-Gippsland Campus and University Sultan Zainal Abidin
Downloads 1,582
180.

Big Five Audits and Accounting Fraud

Number of pages: 57 Posted: 27 May 2008
Working Paper Series
University of Southern California and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 1,581
181.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Working Paper Series
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads 1,577
182.

Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena

Number of pages: 76 Posted: 24 Apr 2009
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management
Downloads 1,576
183.

The Economics of Tax Law

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming, NYU School of Law, Public Law Research Paper No. 14-04, NYU Law and Economics Research Paper No. 14-06
Number of pages: 32 Posted: 19 Jan 2014 Last Revised: 14 Feb 2014
Accepted Paper Series
New York University School of Law
Downloads 1,574
184.

A Cost-Benefit Analysis of Real-Money Trade in the Products of Synthetic Economies

Info, Vol. 8, No. 6, October 2006
Number of pages: 38 Posted: 17 Jul 2006
Accepted Paper Series
Indiana University
Downloads 1,573
185.

Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings

Paolo Baffi Centre Research Paper No. 2008-17
Number of pages: 30 Posted: 23 May 2008
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 1,572
186.

Some Key Things U.S. Entrepreneurs Need to Know About the Law and Lawyers

46 Texas Journal of Business Law 155 (2016)
Number of pages: 47 Posted: 17 May 2015 Last Revised: 11 May 2019
Accepted Paper Series
Prairie View A&M University - College of Business, University of Missouri at Kansas City - School of Law and University of Missouri - Kansas City Institute for Entrepreneurship and Innovation
Downloads 1,569
187.

Tax Policy Analysis: The Introduction of a Russian Tax Amnesty

GSU Andrew Young School of Policy Studies Working Paper No. 98-6
Number of pages: 10 Posted: 21 Nov 2003
Working Paper Series
Tulane University and Andrew Young School of Policy Studies
Downloads 1,567
188.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

47 Idaho Law Review 385 (2011)
Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 24 Jul 2012
Accepted Paper Series
University of Idaho College of Law and University of Maine School of Law
Downloads 1,555
189.

The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong

Number of pages: 19 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and Hong Kong Baptist University
Downloads 1,550
190.

Equity and Efficiency in Tax Reform in Developing Countries

Number of pages: 42 Posted: 21 Jul 2007
Working Paper Series
Columbia Business School - Finance and Economics and George Washington University - Department of Economics
Downloads 1,546
191.

Information Environment and the Investment Decisions of Multinational Corporations

The Accounting Review, Vol. 89, No. 2, pp. 759-790, March 2014, MIT Sloan Research Paper No. 4942-11
Number of pages: 51 Posted: 06 Oct 2011 Last Revised: 29 Mar 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and University of Michigan
Downloads 1,545
192.

An Alternative Interpretation of the Discontinuity in Earnings Distributions

Number of pages: 55 Posted: 20 Jan 2004
Working Paper Series
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,542
193.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,536
194.

A Conceptual Framework for the Regulation of Cryptocurrencies

82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16 Posted: 15 Oct 2014 Last Revised: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,529
195.

Deductio Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations

Number of pages: 44 Posted: 24 Feb 2008 Last Revised: 01 Dec 2008
Working Paper Series
New York University (NYU) - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,529
196.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School
Downloads 1,525
197.

Earnings Management and Deferred Tax

Number of pages: 37 Posted: 06 Nov 2002
Working Paper Series
Cardiff Business School and University of Bath - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,523
198.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Working Paper Series
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 1,521
199.

How Do Changes In Housing Voucher Design Affect Rent and Neighborhood Quality?

Kreisman Working Papers Series in Housing Law and Policy No. 48
Number of pages: 58 Posted: 24 Apr 2013 Last Revised: 16 Feb 2018
Working Paper Series
New York University (NYU) - Robert F. Wagner Graduate School of Public Service, and University of Chicago
Downloads 1,514
200.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,514