1.
An Aid-Institutions Paradox? A Review Essay on Aid Dependency and State Building in Sub-Saharan Africa
Center for Global Development Working Paper No. 74, Mario Einaudi Center for International Studies Working Paper No. 11-05
Number of pages: 28
Posted: 03 Dec 2005
Working Paper Series
Center for Global Development, Birk Consulting and Cornell University
Downloads
7,516
2.
Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Number of pages: 25
Posted: 24 Apr 2012
Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads
7,272
3.
Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48
Posted: 29 Jan 2009
Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads
7,182
4.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
6,027
5.
Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations
Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36
Posted: 10 Apr 2009
Last Revised: 19 Jun 2012
Accepted Paper Series
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads
4,924
6.
Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76
Posted: 13 Sep 2011
Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads
4,357
7.
Tax Aggressiveness and Corporate Transparency
Number of pages: 67
Posted: 27 Mar 2011
Last Revised: 15 Jul 2017
Working Paper Series
Rice University - Jesse H. Jones Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads
3,999
8.
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Accounting Review, Forthcoming
Number of pages: 52
Posted: 17 Jun 2013
Last Revised: 27 Aug 2015
Accepted Paper Series
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of Business
Downloads
3,612
9.
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90
Posted: 18 Mar 2020
Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads
3,206
10.
Conceptualizing the 'Fat Tax': The Role of Food Taxes in Developed Economies
Number of pages: 107
Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads
2,818
11.
Charitable Gifts by S Corporations: Opportunities and Challenges
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40
Posted: 13 Sep 2011
Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads
2,810
12.
Understanding the Tax Cuts and Jobs Act
Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54
Posted: 08 Jan 2018
Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads
2,798
13.
Determinants and Consequences of Corporate Tax Avoidance
Number of pages: 65
Posted: 06 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
2,697
14.
Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework
Number of pages: 68
Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads
2,538
15.
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
Number of pages: 27
Posted: 18 Feb 2003
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
There are 2 versions of this paper
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
Number of pages: 27
Posted: 18 Feb 2003
Downloads
2,442
Downloads
2,442
16.
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
There are 2 versions of this paper
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Downloads
2,376
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30
Posted: 31 Jul 2013
Downloads
1,359
Downloads
2,376
17.
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Forthcoming
Number of pages: 29
Posted: 31 Aug 2013
Last Revised: 18 Oct 2013
Accepted Paper Series
Harvard Law School
There are 2 versions of this paper
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Forthcoming
Number of pages: 29
Posted: 31 Aug 2013
Last Revised: 18 Oct 2013
Downloads
2,363
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Vol. 5, pp. 259-276, 2013
Posted: 08 Nov 2013
Downloads
2,363
18.
Toward Fair and Sustainable Capitalism: A Comprehensive Proposal to Help American Workers, Restore Fair Gainsharing between Employees and Shareholders, and Increase American Competitiveness by Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth and Encouraging Investments in America’s Future
U of Penn, Inst for Law & Econ Research Paper No. 19-39, Harvard John M. Olin Discussion Paper No. 1018
Number of pages: 34
Posted: 11 Oct 2019
Working Paper Series
Downloads
2,335
19.
The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
Number of pages: 120
Posted: 12 Feb 2011
Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads
2,254
20.
Tax Challenges Facing Developing Countries
Institute for International Business Working Paper No. 9
Number of pages: 33
Posted: 31 Mar 2008
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management
Downloads
2,246
21.
Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
Number of pages: 50
Posted: 17 Aug 2001
Last Revised: 18 Aug 2009
Working Paper Series
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Downloads
2,182
22.
BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9
Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads
2,154
23.
The Three Goals of Taxation
Number of pages: 25
Posted: 12 Sep 2005
Working Paper Series
University of Michigan Law School
Downloads
2,131
24.
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
There are 2 versions of this paper
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
Downloads
2,053
The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms
Florida Tax Review, Vol. 8, No. 9, 2008, Loyola-LA Legal Studies Paper No. 2008-40
Number of pages: 81
Posted: 17 Dec 2008
Last Revised: 18 Oct 2015
Downloads
1,259
Downloads
2,053
25.
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
2,035
26.
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
1,970
27.
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
1,950
28.
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
1,927
29.
The 2008 Financial Crisis and Taxation Policy
CESifo Working Paper Series No. 2932
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
There are 2 versions of this paper
The 2008 Financial Crisis and Taxation Policy
CESifo Working Paper Series No. 2932
Number of pages: 46
Posted: 08 Feb 2010
Downloads
1,912
The 2008 Financial Crisis and Taxation Policy
CEPR Discussion Paper No. DP7666
Number of pages: 42
Posted: 08 Feb 2010
Downloads
4
Downloads
1,912
30.
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
1,884
31.
Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Number of pages: 21
Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads
1,882
32.
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
1,870
33.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
1,860
34.
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
1,773
35.
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
1,734
36.
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) and Research Institute of Industrial Economics (IFN)
There are 2 versions of this paper
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
Downloads
1,734
Government Size and Growth: A Survey and Interpretation of the Evidence
Journal of Economic Surveys, Vol. 25, Issue 5, pp. 872-897, 2011
Number of pages: 26
Posted: 18 Oct 2011
Downloads
1
Downloads
1,734
37.
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
1,679
38.
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
1,665
39.
VAT Fraud and Evasion: What Do We Know, and What Can Be Done?
IMF Working Paper No. 07/31
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
1,659
40.
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
1,629
41.
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
1,621
42.
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
1,588
43.
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
1,551
44.
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
1,547
45.
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
1,533
46.
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
1,529
47.
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
1,521
48.
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
There are 2 versions of this paper
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
Downloads
1,475
Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Downloads
1,475
49.
Evaluating the New US Pass-Through Rules
British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21
Posted: 22 Mar 2018
Last Revised: 28 Apr 2018
Accepted Paper Series
New York University School of Law
Downloads
1,427
50.
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
1,424
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