Search Results
JEL Code: H32

184,196 Total downloads

Viewing: 51 - 100 of 898 papers

51.

Effective Versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies

Number of pages: 34 Posted: 27 Jan 2001
Working Paper Series
Heriot-Watt University - Centre for Economic Reform and Transformation and National University of Ireland, Galway (NUIG) - Department of Economics
Downloads 613
52.

An Empirical Evaluation of the Effects of R&D Subsidies

University of California, Berkeley, Burch Center Working Paper No. B99/05
Number of pages: 38 Posted: 05 Sep 1999
Working Paper Series
Universitat Autonoma de Barcelona

Multiple version iconThere are 2 versions of this paper

Downloads 612
53.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 50 Posted: 14 Jun 2019 Last Revised: 18 Nov 2020
Working Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads 604
54.

The Political Economy of Entrepreneurship: An Introduction

Research Institute of Industrial Economics Working Paper, IFN Working Paper No. 688
Number of pages: 24 Posted: 27 Jun 2007 Last Revised: 03 May 2019
Accepted Paper Series
Uppsala University - Department of Economics and Research Institute of Industrial Economics (IFN)
Downloads 589
55.

Where the Money Really Went: A New Understanding of the AJCA Tax Holiday

Northwestern Law & Econ Research Paper No. 13-35
Number of pages: 54 Posted: 19 Aug 2013 Last Revised: 21 Apr 2014
Working Paper Series
Harvard Law School
Downloads 589
56.

The Effects of Perceived Fairness on Opportunistic Behavior

Contemporary Accounting Research, 2007
Number of pages: 28 Posted: 08 Aug 2006 Last Revised: 02 Sep 2010
Working Paper Series
Boston College - Department of Accounting, Western New England University - Department of Accounting and Finance, University of Western Ontario - Managerial Accounting and Control Area Group and Suffolk University
Downloads 585
57.

Estimating the COVID-19 Cash Crunch: Global Evidence and Policy

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 27 Mar 2020 Last Revised: 13 Apr 2020
Working Paper Series
IE Business School - IE University and IE Business School - IE University
Downloads 583
58.

Home-Country Effects of Corporate Inversions

90 Washington Law Review 1 (2015)
Number of pages: 73 Posted: 28 Aug 2014 Last Revised: 20 Jan 2016
Accepted Paper Series
University of California, Irvine School of Law
Downloads 577
59.

Intellectual Property and the Firm

Minnesota Legal Studies Research Paper No. 05-13
Number of pages: 18 Posted: 20 Apr 2005 Last Revised: 06 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 577
60.

Optimal Public Policy for Venture Capital Backed Innovation

University of St. Gallen Department of Economics Discussion Paper No. 2003-09
Number of pages: 62 Posted: 30 May 2003
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 575
61.

Regressive Mortgage Credit Redistribution in the Post-crisis Era

Robert H. Smith School Research Paper No. RHS 2833961
Number of pages: 64 Posted: 04 Sep 2016 Last Revised: 01 Jun 2017
Working Paper Series
Boston College and Georgetown University
Downloads 574
62.

Does Tax Deferral Enhance Firm Value?

Number of pages: 51 Posted: 24 Dec 2011
Working Paper Series
University of Georgia, University of Wisconsin - Madison and University of North Texas
Downloads 572
63.

Went for Cost, Priced at Cost? An Economic Approach to the Transfer Pricing of Offshored Business Services

Transnational Corporations, Forthcoming
Number of pages: 52 Posted: 02 Jun 2005
Accepted Paper Series
Texas A&M University, Dept of Management, Mays Business School
Downloads 571
64.

Accountable Accountants

Number of pages: 26 Posted: 31 Oct 2002
Working Paper Series
Suffolk University - Department of Accounting
Downloads 566
65.

The Informal Sector, Firm Dynamics and Institutional Participation

Number of pages: 38 Posted: 06 Jan 2005
Working Paper Series
University of Southern California - Center for Effective Organizations (CEO) and World Bank - Poverty and Economic Management Unit
Downloads 563
66.

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

CAAA Annual Conference 2013
Number of pages: 51 Posted: 07 Jun 2012 Last Revised: 03 Dec 2017
Working 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

Downloads 513
67.

From Slowdown to Lockdown: Effects of the COVID-19 Crisis on Small Firms in India

Number of pages: 32 Posted: 01 Jun 2020
Working Paper Series
Oxford Policy Management India Private Ltd. and University of California, Irvine
Downloads 510
68.

The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects

Number of pages: 30 Posted: 28 Feb 2002
Working Paper Series
University of Bologna - Department of Economics and European Commission, DG XI
Downloads 510
69.

Politics and the Business Corporation

Number of pages: 8 Posted: 05 Jan 2004
Accepted Paper Series
Harvard University - Harvard Law School
Downloads 506
70.

International Transfer Pricing in Services MNCs: A Case of Banking and Insurance Sector

NEW AGE MARKETING: EMERGING REALITIES, pp. 225-238, Upinder Dhar, V. V. Nath, Satish K. Nair, Kumar Yadav Prabhat, Excel Books, January 2008
Number of pages: 15 Posted: 27 Feb 2011 Last Revised: 14 Jun 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 504
71.

Taxation and Corporate Risk-Taking

The Accounting Review, Forthcoming
Number of pages: 58 Posted: 02 Jul 2014 Last Revised: 26 Jul 2017
Accepted Paper Series
Catholic University of Eichstaett-Ingolstadt and Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 499
72.

Institutional and Structural Constraints to Detecting Earnings Management of Firms Subjected to Price Regulation

Number of pages: 38 Posted: 09 Sep 1996
Working Paper Series
University of Technology, Sydney
Downloads 483
73.

The Impossibility of the Separation Thesis

Business Ethics Quarterly, Vol. 18, No. 4, pp. 541-548, Darden Business School Working Paper No. 174778
Number of pages: 13 Posted: 30 Jul 2008 Last Revised: 28 Apr 2009
Accepted Paper Series
University of Virginia - Darden School of Business and University of Virginia - Darden School of Business
Downloads 477
74.

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Kelley School of Business Research Paper No. 16-41
Number of pages: 43 Posted: 14 May 2016 Last Revised: 26 Jun 2016
Working Paper Series
University of Illinois, Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 476
75.

Review of Political Power and Corporate Control: The New Global Politics of Corporate Governance, by Peter A. Gourevitch and James Shinn

Independent Review, Vol. 12, No. 1, Summer 2007
Number of pages: 6 Posted: 08 Apr 2008
Accepted Paper Series
Fordham University School of Law
Downloads 471
76.

Does Accounting for Taxes on Income Provide Information About Tax Planning Performance? - Evidence from German Multinationals

ZEW - Centre for European Economic Research Discussion Paper No. 06-072
Number of pages: 29 Posted: 14 Nov 2006 Last Revised: 26 Aug 2008
Working Paper Series
Universität zu Köln and University of Mannheim - Department of Business Administration and Taxation
Downloads 469
77.

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Journal of Accounting Research, Vol. 50, No. 5, pp.1245-1286, 2012
Number of pages: 57 Posted: 21 Apr 2011 Last Revised: 01 Mar 2013
Accepted Paper Series
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 467
78.

The Missing Shock:The Macroeconomic Impact of British Privatisation

FEEM Working Paper No. 104.04
Number of pages: 34 Posted: 27 Nov 2003
Working Paper Series
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM) and University of Milan - Department of Business Policy and Economics
Downloads 450
79.

Tax Lobbying and Corporate Political Activity: How Do Firms Seek Tax Relief?

Number of pages: 66 Posted: 26 Sep 2014
Working Paper Series
Brigham Young University - School of Accountancy and Freeman College of Management
Downloads 442
80.

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

Number of pages: 11 Posted: 19 May 2008
Working Paper Series
University of North Carolina at Chapel Hill
Downloads 441
81.

Agency Problems, Investment Policy, and Dividend Taxation

Number of pages: 30 Posted: 15 Mar 2006
Working Paper Series
University of St. Gallen - Institute of Public Finance and Fiscal Law and University of St. Gallen - Institute of Public Finance and Fiscal Law
Downloads 433
82.

Bribes and Business Tax Evasion

European Journal of Comparative Economics, Vol. 6, No. 2, pp. 227-244, December 2009
Number of pages: 26 Posted: 27 May 2006 Last Revised: 26 Jan 2010
Accepted Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 432
83.

Entrepreneurship and Institutions

IFN Working Paper No. 707
Number of pages: 30 Posted: 27 Jun 2007 Last Revised: 03 May 2019
Accepted Paper Series
Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 429
84.

Measuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firms

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 76 Posted: 17 May 2019 Last Revised: 24 Mar 2021
Accepted Paper Series
University of Hohenheim - Faculty of Business, Economics and Social Sciences, University of California-Irvine and University of St. Gallen
Downloads 427
85.

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent

National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Number of pages: 54 Posted: 30 Jun 2016
Accepted 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 422
86.

The Economic Determinants of Conditional Conservatism

Number of pages: 60 Posted: 18 Nov 2008
Working Paper Series
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra

Multiple version iconThere are 2 versions of this paper

Downloads 421
87.

Public Guarantees for Small Businesses in Italy during COVID-19

Number of pages: 52 Posted: 19 May 2020 Last Revised: 11 Feb 2021
Working Paper Series
Erasmus University Rotterdam (EUR) - Department of Business Economics and Bocconi University - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 418
88.

Profit Shifting Through Transfer Pricing: Evidence from French Firm Level Trade Data

Banque de France Working Paper No. 555
Number of pages: 30 Posted: 06 Jun 2015
Working Paper Series
Centre d'Etudes Prospectives et d'Info. Internationales (CEPII)
Downloads 417
89.

Transfer Pricing Policy for Bangladesh

Number of pages: 20 Posted: 20 Feb 2003
Working Paper Series
General Motors
Downloads 412
90.

Economic Stimulus at the Expense of Routine-Task Jobs

Journal of Finance, Forthcoming
Number of pages: 89 Posted: 20 Nov 2017 Last Revised: 08 Mar 2021
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads 408
91.

Consistent Valuation Cash Flow

Number of pages: 21 Posted: 12 Mar 2012 Last Revised: 11 Oct 2013
Working Paper Series
Rutgers University, Rutgers University, Rutgers, The State University of New Jersey - Accounting and City University of New York, CUNY City College of New York - Department of Economics
Downloads 396
92.

Entrepreneurship and Institutions

Comparative Labor Law & Policy Journal, Vol. 28, No. 4, 2007
Number of pages: 26 Posted: 12 Aug 2007 Last Revised: 22 Feb 2015
Accepted Paper Series
Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 396
93.

Firm Investment, Corporate Finance, and Taxation

IMF Working Paper No. 02/237
Number of pages: 46 Posted: 27 Feb 2003
Working Paper Series
International Monetary Fund (IMF)
Downloads 393
94.

Kauffman Index of Entrepreneurial Activity: 1996-2008

Number of pages: 36 Posted: 05 May 2009
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads 382
95.

Patent Boxes and the Relocation of Intellectual Property

Number of pages: 37 Posted: 31 Mar 2017
Working Paper Series
Max Planck Law Network - Max Planck Institute for Innovation and Competition
Downloads 370
96.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Oct 2020
Working Paper Series
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 369
97.

Public Economics and Startup Entrepreneurs

Number of pages: 48 Posted: 14 Apr 2003
Working Paper Series
Queen's University and University of Ottawa - Department of Economics
Downloads 367
98.

Examining the Association between Tax Risk and Tax Outcomes

Number of pages: 61 Posted: 12 Feb 2013 Last Revised: 19 Aug 2014
Working Paper Series
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University

Multiple version iconThere are 2 versions of this paper

Downloads 366
99.

Green Eggs and Ham: The CISG, Path Dependence, and the Behavioural Economics of Lawyers’ Choices of Law in International Sales Contracts

Journal of Private International Law, Vol. 6, No. 2, pp. 417-464, 2010
Number of pages: 38 Posted: 24 Aug 2010
Accepted Paper Series
Monash University - Faculty of Law
Downloads 366
100.

Diversity Among Elite American Law Firms: a Signal of Quality and Prestige

Number of pages: 39 Posted: 16 Aug 2005
Working Paper Series
University of Michigan Law School
Downloads 358