1.
Are We Heading Towards a Corporate Tax System Fit for the 21st Century?
Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26
Posted: 03 Dec 2014
Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
10,465
2.
Transfer Pricing
Number of pages: 15
Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads
6,983
3.
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Working Paper Series
University of Chicago Law School and University of Michigan
There are 2 versions of this paper
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Downloads
5,184
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2010
Downloads
135
Downloads
5,184
4.
Empirically Evaluating Claims About Investment Treaty Arbitration
North Carolina Law Review, Vol. 86, p. 1, 2007
Number of pages: 88
Posted: 15 Mar 2007
Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
3,356
5.
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
6.
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
2,798
7.
Hard Law & Soft Law in International Taxation
Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10
Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads
2,709
8.
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
2,523
9.
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
10.
The Demand for Tax Haven Operations
Number of pages: 27
Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
2,228
11.
Dividend Policy Inside the Multinational Firm
EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32
Posted: 24 Jun 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
2,163
12.
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
2,109
13.
Development and Outcomes of Investment Treaty Arbitration
Harvard International Law Journal, Vol. 50, No. 2, Summer 2009, Washington & Lee Legal Studies Paper No. 2009-04
Number of pages: 57
Posted: 11 Jun 2009
Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
2,093
14.
Financial Performance, Pollution Measures and the Propensity to Use Corporate Responsibility Reporting: Implications for Business and Legal Scholarship
Number of pages: 17
Posted: 21 Jul 2009
Last Revised: 06 Oct 2014
Working Paper Series
Babson College and University of Massachusetts at Dartmouth - Charlton College of Business
Downloads
2,053
15.
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
1,887
16.
Police Powers Doctrine and International Investment Law
In Filippo Fontanelli, Andrea Gattini and Attila Tanzi (eds) General Principles of Law and International Investment Arbitration, Brill, 2018, p. 323-343.
Number of pages: 19
Posted: 10 Oct 2017
Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads
1,872
17.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
1,870
18.
Sovereignty, Taxation, and Social Contract
Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51
Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads
1,846
19.
As American as Apple Inc.: International Tax and Ownership Nationality
Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68
Posted: 11 Feb 2014
Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads
1,782
20.
The European Union's Proposal for an International Investment Court: Significance, Innovations and Challenges Ahead
Transnational Dispute Management 1, 2017 (advance publication 25 May 2016)
Number of pages: 44
Posted: 10 Jan 2016
Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads
1,702
21.
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
22.
Eurozone Sovereign Debt Crisis
Number of pages: 85
Posted: 01 Dec 2011
Last Revised: 06 Dec 2011
Working Paper Series
New York University School of Professional Studies (NYUSPS)
Downloads
1,658
23.
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
There are 2 versions of this paper
What Problems and Opportunities are Created by Tax Havens?
Number of pages: 29
Posted: 06 Oct 2008
Downloads
1,602
What Problems and Opportunities are Created by Tax Havens?
Oxford Review of Economic Policy, Vol. 24, No. 4, pp. 661-679, 2008
Posted: 25 Jan 2009
Downloads
1,602
24.
Tax Competition and Transfer Pricing Disputes
Number of pages: 15
Posted: 14 Dec 1999
Working Paper Series
Colby College and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads
1,572
25.
Fair Taxation as a Basic Human Right
International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20
Posted: 23 Sep 2008
Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads
1,384
26.
The Costs of Shared Ownership: Evidence from International Joint Ventures
Number of pages: 52
Posted: 28 Aug 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
1,343
27.
Tax Treaty Overrides: A Qualified Defense of Us Practice
Number of pages: 20
Posted: 02 Nov 2005
Working Paper Series
University of Michigan Law School
Downloads
1,340
28.
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
SAFE Working Paper No. 89
Number of pages: 43
Posted: 05 Mar 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
There are 3 versions of this paper
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
SAFE Working Paper No. 89
Number of pages: 43
Posted: 05 Mar 2015
Downloads
1,333
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
ZEW - Centre for European Economic Research Discussion Paper No. 15-015
Number of pages: 42
Posted: 20 Mar 2015
Downloads
238
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
WU International Taxation Research Paper Series No. 2015 - 11
Number of pages: 41
Posted: 25 Feb 2015
Downloads
182
Downloads
1,333
29.
Tax Treaties: The Secret Agent's Secrets
British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Number of pages: 39
Posted: 27 Jul 2006
Last Revised: 10 Apr 2011
Accepted Paper Series
The University of Sydney Law School
Downloads
1,287
30.
The Private Law of Public Law: Public Authorities as Shareholders, Golden Shares, Sovereign Wealth Funds, and the Public Law Element in Private Choice of Law
Tulane Law Review, Vol. 82, No. 1, 2008
Number of pages: 67
Posted: 22 May 2008
Last Revised: 13 Jun 2008
Accepted Paper Series
The Pennsylvania State University (University Park) – Penn State Law
Downloads
1,273
31.
Is Tax Competition Harmful?
Barry University Andreas School of Business Working Paper
Number of pages: 9
Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
1,216
32.
Challenges Facing Investment Disputes: Reconsidering Dispute Resolution in International Investment Agreements
APPEALS MECHANISMS IN INTERNATIONAL INVESTMENT DISPUTES, Karl P. Sauvant, ed., Oxford University Press, 2008, Washington & Lee Legal Studies Paper No. 2009-03
Number of pages: 51
Posted: 13 Jul 2009
Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
1,196
33.
Evaluating International Tax Reform
Number of pages: 25
Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads
1,146
34.
Capital Controls, Liberalizations, and Foreign Direct Investment
Harvard NOM Working Paper No. 04-24
Number of pages: 39
Posted: 23 Feb 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
There are 3 versions of this paper
Capital Controls, Liberalizations, and Foreign Direct Investment
Harvard NOM Working Paper No. 04-24
Number of pages: 39
Posted: 23 Feb 2004
Downloads
1,104
Capital Controls, Liberalizations, and Foreign Direct Investement
NBER Working Paper No. w10337
Number of pages: 37
Posted: 15 Mar 2004
Downloads
61
Capital Controls, Liberalizations, and Foreign Direct Investment
The Review of Financial Studies, Vol. 19, Issue 4, pp. 1433-1464, 2006
Posted: 29 Feb 2008
Downloads
1,104
35.
Avoidance, Evasion, and Taxpayer Morality
Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17
Posted: 30 Mar 2014
Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads
1,085
36.
Submission to Finance Department on Implementation of FATCA in Canada
Number of pages: 51
Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads
1,082
37.
Integrating Investment Treaty Conflict and Dispute Systems Design
Minnesota Law Review, Vol. 92, p. 161, 2007
Number of pages: 70
Posted: 12 Mar 2007
Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
1,049
38.
Trade, Multinationals, and Transfer Pricing Regulations
Center for Economic Studies Working Paper at University of Munich No. 152
Number of pages: 25
Posted: 23 Apr 1998
Working Paper Series
Norwegian School of Economics (NHH) - Department of Business and Management Science and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads
1,041
39.
Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
Number of pages: 77
Posted: 06 Apr 2013
Last Revised: 12 May 2013
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads
1,037
40.
Do Tax Havens Divert Economic Activity?
Ross School of Business Paper No. 1024
Number of pages: 12
Posted: 21 Apr 2005
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
1,007
41.
Taxing Income Where Value Is Created
22 Florida Tax Review 1, 2019
Number of pages: 39
Posted: 03 Mar 2018
Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads
985
42.
Rethinking Tax for the Digital Economy After COVID-19
Harvard Business Law Review, 2021
Number of pages: 28
Posted: 30 Jun 2020
Last Revised: 10 Sep 2020
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads
977
43.
Restructuring Sovereign Debt after NML v. Argentina
Capital Markets Law Journal (Forthcoming) , Duke Law School Public Law & Legal Theory Series No. 2016-46
Number of pages: 18
Posted: 09 Aug 2016
Last Revised: 30 Jan 2017
Accepted Paper Series
Center for Contract and Economic Organization and Duke University School of Law
Downloads
972
44.
Double Taxation: A European 'Switch in Time'?
Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36
Posted: 13 Apr 2007
Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads
965
45.
Designing a Tax Administration Reform Strategy: Experiences and Guidelines
IMF Working Paper No. 97/30
Number of pages: 36
Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads
917
46.
Income Tax Discrimination and the Political and Economic Integration of Europe
Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70
Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads
911
47.
Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications
FIAS, The World Bank Group, 2009
Number of pages: 50
Posted: 21 Jan 2010
Last Revised: 24 Mar 2010
Accepted Paper Series
The World Bank
Downloads
893
48.
FDI in Indian Retail Sector: The Implications and Challenges
Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, Print Quick, Institute of Management, Nirma University, Ahmedabad, January 2014, pp. 339-354.
Number of pages: 20
Posted: 25 Jan 2014
Accepted Paper Series
Nirma University - Institute of Management and L. J. Institute of Management Studies
Downloads
888
49.
Do Sovereign Wealth Funds Best Serve the Interest of Their Citizens?
Number of pages: 50
Posted: 01 Dec 2008
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and University of Chicago
Downloads
877
50.
Who Pays the Corporate Tax in a Global Economy?
National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54
Posted: 09 Feb 2013
Accepted Paper Series
UCLA School of Law
Downloads
860
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.