1.
Backdating
Business Lawyer, 2008
Number of pages: 34
Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads
11,271
2.
Is Disruptive Blockchain Technology the Future of Financial Services?
69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11
Posted: 31 May 2016
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
7,594
3.
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
4.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
7,058
5.
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Working Paper Series
University of Bologna
There are 2 versions of this paper
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Downloads
6,530
Downloads
6,530
6.
Measuring Income Tax Evasion using Bank Credit: Evidence from Greece
Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66
Posted: 17 Jul 2012
Last Revised: 28 Sep 2015
Working Paper Series
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of California, Berkeley - Haas School of Business and Cornell University
There are 2 versions of this paper
Measuring Income Tax Evasion using Bank Credit: Evidence from Greece
Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66
Posted: 17 Jul 2012
Last Revised: 28 Sep 2015
Downloads
6,121
Tax Evasion Across Industries: Soft Credit Evidence from Greece
NBER Working Paper No. w21552
Number of pages: 73
Posted: 14 Sep 2015
Last Revised: 23 May 2021
Downloads
35
Downloads
6,121
7.
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
8.
Corporate Tax Avoidance and Firm Value
Number of pages: 27
Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
There are 3 versions of this paper
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
Downloads
715
Corporate Tax Avoidance and Firm Value
NBER Working Paper No. w11241
Number of pages: 32
Posted: 12 May 2005
Last Revised: 21 Mar 2021
Downloads
227
Downloads
4,453
9.
Incentives for Tax Planning and Avoidance: Evidence from the Field
The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48
Posted: 19 Sep 2012
Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
3,810
10.
Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?
Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108
Posted: 11 Feb 2014
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
3,764
11.
Is Tax Evasion Unethical?
Policy Analysis Paper No. 11
Number of pages: 41
Posted: 12 May 1998
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,599
12.
Corporate Governance, Incentives, and Tax Avoidance
Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Number of pages: 43
Posted: 18 Apr 2013
Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads
3,582
13.
The Ethics of Tax Evasion: A Survey of International Business Academics
Number of pages: 45
Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,555
14.
Problems with Destination-Based Corporate Taxes and the Ryan Blueprint
U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23
Posted: 15 Dec 2016
Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and UCLA School of Law
Downloads
3,258
15.
The Value of Offshore Secrets – Evidence from the Panama Papers
Review of Financial Studies, forthcoming
Number of pages: 58
Posted: 28 Apr 2016
Last Revised: 22 Mar 2019
Accepted Paper Series
INSEAD, Bocconi University - Department of Finance and University of Illinois at Urbana-Champaign
Downloads
3,227
16.
Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Number of pages: 41
Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
2,893
17.
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
There are 2 versions of this paper
Corporate Tax Avoidance and High Powered Incentives
Number of pages: 45
Posted: 19 Apr 2004
Downloads
2,831
Corporate Tax Avoidance and High Powered Incentives
NBER Working Paper No. w10471
Number of pages: 41
Posted: 20 May 2004
Last Revised: 11 Feb 2021
Downloads
219
Downloads
2,831
18.
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 01 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
There are 2 versions of this paper
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 01 Feb 2006
Downloads
2,793
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 11 Aug 2009
Downloads
128
Downloads
2,793
19.
Fairness and Taxation in a Globalized World
Number of pages: 18
Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads
2,789
20.
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
Number of pages: 24
Posted: 28 Feb 2006
Last Revised: 21 Jan 2009
Working Paper Series
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads
2,749
21.
Tipping in Restaurants and Around the Globe: An Interdisciplinary Review
HANDBOOK OF CONTEMPORARY BEHAVIORAL ECONOMICS: FOUNDATIONS AND DEVELOPMENTS, Morris Altman, ed., M.E. Sharpe Publishers, 2006
Number of pages: 35
Posted: 09 Jan 2004
Accepted Paper Series
Cornell University - School of Hotel Administration
Downloads
2,694
22.
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
2,537
23.
Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis
Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67
Posted: 28 Jul 2010
Last Revised: 19 Apr 2011
Accepted Paper Series
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads
2,528
24.
The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
Number of pages: 40
Posted: 07 Nov 2015
Last Revised: 19 Jun 2016
Working Paper Series
UCLA School of Law
Downloads
2,516
25.
Taxation and Corporate Governance: An Economic Approach
Number of pages: 24
Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads
2,492
26.
Corporate Social Responsibility and Strategic Tax Behavior
U of Michigan Law & Economics, Olin Working Paper No. 06-008, U of Michigan Public Law Working Paper No. 69
Number of pages: 30
Posted: 14 Nov 2006
Working Paper Series
University of Michigan Law School
Downloads
2,412
27.
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Working Paper Series
Monash University - Department of Economics and Independent
There are 2 versions of this paper
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Downloads
2,327
Multinational Transfer Pricing, Tax Arbitrage and the Arm's Length Principle
Economic Record, Vol. 83, Issue 263, pp. 398-404, December 2007
Number of pages: 7
Posted: 05 Jan 2008
Downloads
25
Downloads
2,327
28.
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
29.
Just Say No: Corporate Taxation and Corporate Social Responsibility
U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35
Posted: 10 Apr 2014
Last Revised: 12 Nov 2014
Working Paper Series
University of Michigan Law School
Downloads
2,134
30.
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52
Posted: 14 Oct 2010
Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads
2,130
31.
Ten Questions About Why and How to Tax the Digitalized Economy
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31
Posted: 21 Dec 2017
Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
2,112
32.
Profit Shifting Before and After the Tax Cuts and Jobs Act
73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45
Posted: 21 Nov 2018
Last Revised: 13 Jan 2021
Working Paper Series
UCLA School of Law
Downloads
2,090
33.
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
2,034
34.
Theft and Taxes
ECGI - Finance Research Paper No. 63/2005, EFA 2005 Moscow Meetings, Forthcoming, CRSP Working Paper No. 600
Number of pages: 54
Posted: 06 Dec 2005
Working Paper Series
Harvard Business School - Finance Unit, University of Toronto - Rotman School of Management and University of Chicago - Booth School of Business
There are 3 versions of this paper
Theft and Taxes
ECGI - Finance Research Paper No. 63/2005, EFA 2005 Moscow Meetings, Forthcoming, CRSP Working Paper No. 600
Number of pages: 54
Posted: 06 Dec 2005
Downloads
2,011
Theft and Taxes
NBER Working Paper No. w10978
Number of pages: 47
Posted: 20 Dec 2004
Last Revised: 02 Jul 2010
Downloads
72
Downloads
2,011
35.
Beyond FATCA: An Evolutionary Moment for the International Tax System
Number of pages: 64
Posted: 01 Feb 2012
Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads
1,983
36.
Tax Competition, Tax Arbitrage, and the International Tax Regime
U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41
Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads
1,959
37.
Tax Evasion and Ethics: A Demographic Study of 33 Countries
Number of pages: 20
Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads
1,920
38.
Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads
1,903
39.
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
40.
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
41.
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
There are 2 versions of this paper
Evaluating BEPS
U of Michigan Public Law Research Paper No. 493
Number of pages: 56
Posted: 16 Jan 2016
Last Revised: 05 Sep 2017
Downloads
1,856
Downloads
272
Downloads
1,856
42.
Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure
Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
Number of pages: 35
Posted: 04 Aug 2013
Working Paper Series
HEC Montreal, University of Quebec at Montreal (UQAM) and Université du Québec à Montréal
Downloads
1,701
43.
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
1,666
44.
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
1,627
45.
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
1,586
46.
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
1,556
47.
Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One
CESifo Working Paper No. 7981
Number of pages: 54
Posted: 12 Dec 2019
Working Paper Series
George Washington University - Department of Economics and Johannes Kepler University Linz - Department of Economics
Downloads
1,545
48.
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
1,536
49.
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
1,528
50.
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
There are 2 versions of this paper
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
Downloads
1,513
Deductio Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations
NYU Working Paper No. FIN-08-014
Number of pages: 42
Posted: 09 Mar 2009
Downloads
99
Downloads
1,513
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