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JEL Code: H32

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Viewing: 851 - 897 of 897 papers

851.

Multinational Taxation and R&D Investments

The Accounting Review, July 2012
Posted: 25 Mar 2010 Last Revised: 29 Feb 2012
Accepted Paper Series
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
852.

New Members in the European Union and Foreign Direct Investment

Thunderbird International Business Review, Vol. 48, No. 4, pp. 485-513, July/August 2006
Posted: 01 Aug 2006
Accepted Paper Series
United Nations Conference on Trade and Development (UNCTAD)
853.

Note on Rationality

Journal of Investing, Vol. 26, No. 2, 2017, pp. 69-76.
Posted: 01 Jun 2017 Last Revised: 03 Jun 2017
Accepted Paper Series
Fordham University - Gabelli Center for Global Security Analysis
854.

Optimal Fiscal Policy in a Business Cycle Model with Public Capital

Posted: 21 Jul 1998
Accepted Paper Series
Federal Reserve Banks - Federal Reserve Bank of San Francisco
855.
856.

Pollution Abatement Investment When Environmental Regulation is Uncertain

Posted: 24 Dec 2000
Accepted Paper Series
University of California, Davis - Department of Agricultural and Resource Economics and Tilburg University - Department of Econometrics & Operations Research

Multiple version iconThere are 2 versions of this paper

857.

Production Efficiency and Self-Enforcement in Value-Added Tax: Evidence From State-Level Reform in India

Journal of Development Economics, Vol. 144, No. 102462, 2020
Posted: 05 Sep 2020
Accepted Paper Series
Institute for Management and Planning Studies (IMPS) and University of Mannheim
858.

Profit-Splitting Rules and the Taxation of Multinational Digital Platforms

CEPR Discussion Paper No. DP15376
Number of pages: 46 Posted: 03 Nov 2020
Working Paper Series
Paris School of Economics (PSE) and Paris School of Economics (PSE)
859.

R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models

Journal of Applied Econometrics, Vol. 23, pp. 729-747, 2008
Posted: 07 May 2004 Last Revised: 07 Mar 2015
Accepted Paper Series
Universite du Luxembourg
860.

Reforming the Taxation of Multijurisdictional Enterprises in Europe

CESifo Economic Studies, Vol. 53, Issue 2, pp. 329-361, 2007
Posted: 02 Jul 2008
Accepted Paper Series
Catholic University of Louvain (UCL)
861.

Remuneration of Executive Directors: Stages of Development

Economics and Management, Volume: XIII, Issue: 2, Year: 2017, pp. 140-152
Posted: 14 Sep 2018
Accepted Paper Series
Independent
862.

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Contemporary Accounting Research, Forthcoming
Posted: 01 Aug 2018
Accepted Paper Series
Boston College, University of Waterloo - School of Accounting and Finance and University of Waterloo

Multiple version iconThere are 2 versions of this paper

863.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Accepted Paper Series
Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 4 versions of this paper

864.

Smooth Taxable Income, Tax Avoidance, and the Information Content of Taxable Income

2013 American Taxation Association Midyear Meeting: New Faculty/ Doctoral Student Session
Posted: 14 Feb 2013
Working Paper Series
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
865.

Smoothness and the Value Relevance of Taxable Income

Journal of American Taxation Association, Forthcoming
Posted: 14 Aug 2012 Last Revised: 25 Aug 2015
Accepted Paper Series
University of Florida - Fisher School of Accounting, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
866.

Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter

CEPR Discussion Paper No. DP13251
Number of pages: 56 Posted: 22 Oct 2018
Working Paper Series
School of Economics and Business, NMBU, Columbia University - Graduate School of Arts and Sciences - Department of Economics and Statistics Norway

Multiple version iconThere are 2 versions of this paper

867.

Social Organisation Amongst Australian Lawyers

Journal of Sociology, Vol. 19, No. 3, pp. 447-475, 1983
Posted: 21 Oct 2009
Accepted Paper Series
University of South Australia
868.

Specific versus Ad Valorem Taxation and Externalities

Journal of Economics, 76(2):177-187, 2002, DOI: 10.1007/s007120200035
Posted: 07 Sep 2014
Accepted Paper Series
United Nations - World Institute for Development Economics Research (UNU/WIDER)
869.

Stock Options, R&D, and the R&D Tax Credit

Accounting Review, May 2008
Posted: 06 Dec 2007 Last Revised: 23 Jul 2009
Accepted Paper Series
Arizona State University (ASU) - W.P. Carey School of Business and University of Oregon
870.

Structural Change in the Research and Experimentation Tax Credit: Success or Failure?

National Tax Journal, Vol. 64, pp, 285-322, June 2011
Posted: 17 May 2012
Accepted Paper Series
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University
871.

Stunted Firms: The Long-Term Impacts of Colonial Taxation

Posted: 30 Mar 2017 Last Revised: 11 May 2019
Working Paper Series
Universidad de Piura
872.

Tacit Coordination in a Decentralized Market Entry Game with Fixed Capacity

Posted: 09 Sep 2002
Accepted Paper Series
University of California, Riverside and University of Arizona - Eller College of Management

Multiple version iconThere are 2 versions of this paper

873.

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

Accounting Review, Forthcoming
Posted: 19 Aug 2011
Accepted Paper Series
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University
874.

Tax Enforcement May Decrease Government Revenue

Economics Bulletin, Forthcoming
Posted: 22 Oct 2009
Accepted Paper Series
Instituto de Economía, Pontificia Universidad Católica de Chile, University of Toulouse 1 - Toulouse School of Economics (TSE) and University of Toulouse 1
875.

Tax Incentives and R&D Activity: Firm-Level Evidence from Taiwan

Research Policy, Vol. 41 (9), 1578–1588, 2012
Posted: 06 Jan 2013
Accepted Paper Series
National Central University - Department of Economics, Aletheia University and National Dong Hwa University
876.

Tax Incentives for Inefficient Executive Pay and Reward for Luck

Review of Accounting Studies, Vol. 13, No. 4, 2008
Posted: 28 Apr 2009
Accepted Paper Series
University of Zurich - Department of Business Administration (IBW)

Multiple version iconThere are 2 versions of this paper

877.

Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu

Journal of Economic Analysis & Policy Advances, Vol. 10, No. 1, 2010
Posted: 07 Feb 2010
Accepted Paper Series
University of California, San Diego (UCSD) - Department of Economics and Australian National University - Crawford School of Economics and Government
878.

Tax Planning, Corporate Governance and Equity Value

British Accounting Review, Vol. 44, No. 2, 2012
Posted: 11 Jun 2012
Accepted Paper Series
Taylor's University and Cardiff Business School
879.

Tax Policy for Small and Medium Enterprises

Posted: 12 Jul 2008
Working Paper Series
Florida Atlantic University
880.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No.1, pp. 1-44, 2009
Posted: 27 Oct 2008 Last Revised: 21 Oct 2010
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

Multiple version iconThere are 2 versions of this paper

881.

Taxation and Income Shifting: Empirical Evidence from a Quasi-Experiment in China

Economic Systems, Vol. 38, No. 4, 2014
Posted: 31 Oct 2015
Accepted Paper Series
China Economics and Management Academy, Central University of Finance and Economics and World Bank - Europe and Central Asia Region
882.

The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries

Journal of International Business Studies, Forthcoming.
Posted: 29 Jul 2016 Last Revised: 18 Sep 2020
Accepted Paper Series
Erasmus University Rotterdam and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
883.

The Effectiveness of the R&D Tax Credit: Evidence from the Alternative Simplified Credit

Journal of American Taxation Association, Vol. 37, Issue 1, pp. 157-182, 2015
Posted: 07 Oct 2014 Last Revised: 10 Jun 2015
Accepted Paper Series
Claremont McKenna College - Robert Day School of Economics and Finance, Texas Christian University - Department of Accounting and Texas Tech University - Area of Accounting
884.

The Effects of Taxation on Foreign Direct Investment: Evidence from U.S., U.K., and Canadian Acquisitions of U.S. Firms

Posted: 26 Aug 1998
Working Paper Series
University of Texas at Austin - Department of Finance, affiliation not provided to SSRN and University of Virginia - Darden School of Business
885.

The Global Impact of Brexit Uncertainty

CEPR Discussion Paper No. DP14253
Number of pages: 79 Posted: 14 Jan 2020 Last Revised: 31 Mar 2021
Working Paper Series
Boston University, Tilburg University - Tilburg School of Economics and Management, London Business School and Frankfurt School of Finance and Management

Multiple version iconThere are 4 versions of this paper

886.

The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy

Posted: 02 Nov 2016
Working Paper Series
National Chengchi University (NCCU) - Department of Accounting and Michigan State University - Eli Broad College of Business

Multiple version iconThere are 2 versions of this paper

887.
888.

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators

Posted: 12 Sep 2014
Working Paper Series
University of Oxford - Saint Cross College
889.

User Cost of Capital & Cost Function: Does the Margin of Freedom in the Modelling Yield Robust Results?

Computing in Economics and Finance, Vol. 285, 2003
Posted: 01 Nov 2008 Last Revised: 06 Nov 2008
Accepted Paper Series
Department of Quantitative Methods
890.

Valuation of the Interest Ceiling Rule (German)

Posted: 09 Mar 2010 Last Revised: 19 Sep 2010
Working Paper Series
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
891.

Vat Notches

CEPR Discussion Paper No. DP10606
Number of pages: 53 Posted: 19 May 2015
Working Paper Series
University of Oxford - Oxford University Centre for Business Taxation and University of Warwick - Department of Economics

Multiple version iconThere are 2 versions of this paper

892.

Vat Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

CEPR Discussion Paper No. DP13983
Number of pages: 78 Posted: 07 Oct 2019
Working Paper Series
CUNEF, International Monetary Fund (IMF), University of Warwick and University of Oxford - Center for Business Taxation

Multiple version iconThere are 2 versions of this paper

893.

What Causes Firms to Hide Output? The Determinants of Informality

IMF Working Paper No. 05/160
Posted: 15 Nov 2005
Working Paper Series
International Monetary Fund (IMF), Ben-Gurion University of the Negev - Department of Economics and World Bank

Multiple version iconThere are 2 versions of this paper

894.

What You Don't See Can't Hurt You: An Economic Analysis of Morality Laws - CE Que Vous Ne Voyez Pas Ne Peut Pas Vous Faire De Tort: Une Analyse Économique Des Lois De Moralité

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 41, Issue 2, pp. 583-594, 2008
Number of pages: 12 Posted: 05 May 2020
Accepted Paper Series
affiliation not provided to SSRN and Simon Fraser University (SFU) - Department of Economics
895.

Why are Most Universities Not for Profit?

George Mason University WPS 97.04
Posted: 18 Jun 1998
Working Paper Series
George Mason University - Department of Economics and George Mason University - Department of Economics
896.

Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives

European Accounting Review, Vol. 22, No. 1, 117-150, 2013, DOI: 10.1080/09638180.2012.661938
Posted: 21 Dec 2013
Accepted Paper Series
Independent and University of Ljubljana - Faculty of Economics
897.

Облагане на финансовите услуги с ДДС (Taxation of Financial Services Under a VAT)

Икономиката на България и Европейския съюз: Конкурентоспособност и иновации. Сборник с научни статии, с.103-110
Posted: 10 Mar 2019 Last Revised: 16 Mar 2021
Working Paper Series
University of National and World Economy (UNWE)