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JEL Code: H32

183,829 Total downloads

Viewing: 101 - 150 of 897 papers

101.

Do Only Tax Incentives Matter? Labor Supply and Demand Responses to an Unusually Large and Salient Tax Break

Number of pages: 75 Posted: 26 Aug 2015 Last Revised: 23 Mar 2020
Working Paper Series
University of California, Santa Barbara (UCSB)
Downloads 358
102.

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

Number of pages: 29 Posted: 02 Apr 2009 Last Revised: 13 Dec 2009
Working Paper Series
Duke University and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 357
103.

Pollution Abatement Investment When Environmental Regulation is Uncertain

Number of pages: 31 Posted: 29 Jan 1999
Working 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

Downloads 353
104.

Public Policy and Market Competition: How the Master Settlement Agreement Changed the Cigarette Industry

The B.E. Journal of Economic Analysis & Policy: Vol. 10, No. 1, Frontiers, Article 63
Number of pages: 46 Posted: 21 Apr 2005 Last Revised: 19 Jul 2010
Accepted Paper Series
University of Virginia - Department of Economics and North Carolina State University - Department of Economics
Downloads 353
105.

Does Debt Maturity Matter for Investment Decisions?

Number of pages: 21 Posted: 09 Mar 2004
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Downloads 351
106.

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries

Number of pages: 17 Posted: 21 Aug 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute)
Downloads 350
107.

Finance and Growth at the Firm Level: Evidence from SBA Loans

Journal of Finance, Forthcoming
Number of pages: 55 Posted: 09 Aug 2015 Last Revised: 01 Sep 2016
Accepted Paper Series
US Census Bureau Center for Economic Studies and George Mason University - Schar School of Policy and Government

Multiple version iconThere are 2 versions of this paper

Downloads 346
108.

The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

ZEW Discussion Paper No. 02-46
Number of pages: 42 Posted: 03 Jun 2003
Working Paper Series
affiliation not provided to SSRN
Downloads 346
109.

Biases in Tax Decisions

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 60 Posted: 29 Feb 2016 Last Revised: 09 Apr 2021
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 344
110.

Why Tax Incentives May be an Ineffective Tool to Encouraging Investment? – The Role of Investment Climate

Number of pages: 42 Posted: 12 Mar 2010
Working Paper Series
International Monetary Fund (IMF) and The World Bank
Downloads 344
111.

Capital Structure Choice and Company Taxation: A Meta-Study

ZEW - Centre for European Economic Research Discussion Paper No. 11-075
Number of pages: 65 Posted: 18 Jan 2012
Working Paper Series
Walter Eucken Institute, ZEW – Leibniz Centre for European Economic Research and Universität zu Köln

Multiple version iconThere are 2 versions of this paper

Downloads 343
112.

Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership

Tuck School of Business Working Paper No. 2681433
Number of pages: 32 Posted: 27 Oct 2015
Working Paper Series
Drexel University, Campaign for Tobacco Free Kids and Dartmouth College - Tuck School of Business
Downloads 342
113.

Personal Taxes, Leverage, and Real Investment

Number of pages: 40 Posted: 02 Jul 2004
Working Paper Series
Ecole Polytechnique Fédérale de Lausanne and University of Lausanne
Downloads 342
114.

Corporate Taxation in a Modern Monetary Economy: Legal History, Theory, Prospects

Binzagr Institute for Sustainable Prosperity Working Paper Series No. 118
Number of pages: 14 Posted: 07 Nov 2018
Working Paper Series
Cornell University, Law School and Modern Money Network
Downloads 341
115.

That Elusive Elasticity: A Long-Panel Approach to Estimating the Capital-Labor Substitution Elasticity

Number of pages: 47 Posted: 06 Aug 2004
Working Paper Series
University of Illinois at Chicago, Department of Finance, Washington University in St. Louis and Federal Reserve Bank of St. Louis, Research Division
Downloads 336
116.

Does Government Spending Crowd Out R&D Investment? Evidence from Government-Dependent Firms and Their Peers

Melbourne Business School, 2016 Financial Institutions, Regulation & Corporate Governance (FIRCG) Conference, FIRN Research Paper No. 2581273
Number of pages: 126 Posted: 21 Mar 2015 Last Revised: 22 Jun 2020
Working Paper Series
Australian National University (ANU) and University of Oklahoma
Downloads 335
117.

Taxes and Corporate Giving to Charity

Public Finance Review, Vol. 33, No. 3, pp. 300-317, May 2005
Number of pages: 25 Posted: 27 May 2006
Accepted Paper Series
Office of Tax Analysis and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 333
118.

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

ZEW - Centre for European Economic Research Discussion Paper No. 13-070
Number of pages: 60 Posted: 30 Sep 2013 Last Revised: 12 Sep 2018
Working Paper Series
ZEW – Leibniz Centre for European Economic Research, Institute for Fiscal Studies (IFS) and Centre for European Economic Research (ZEW)
Downloads 332
119.

Curbing Misconduct in the Pharmaceutical Industry: Insights from Behavioral Ethics and the Behavioral Approach to Law

American Journal of Law and Medicine, Vol. 14, No. 3, 2013 (Forthcoming)
Number of pages: 24 Posted: 24 May 2013
Working Paper Series
Bar-Ilan University - Faculty of Law, Harvard Law School and Harvard Law School
Downloads 328
120.

Automobile Demand and Supply in Brazil: Effects of Tax Rebates and Trade Liberalization on Price-Marginal Cost Markups in the 1990s

IPEA Working Paper No. 916
Number of pages: 63 Posted: 05 Aug 2003
Working Paper Series
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 326
121.

Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing

CESifo Working Paper Series No. 5132
Number of pages: 30 Posted: 16 Jan 2015
Working Paper Series
University College Dublin (UCD), University of Quebec at Montreal (UQAM), Catholic University of Louvain (UCL) and Université Paris-Dauphine, PSL Research University
Downloads 325
122.

Unrealized Potential: Misconceptions About Corporate Purpose and New Opportunities for Business Education

Number of pages: 14 Posted: 31 May 2014
Working Paper Series
The Aspen Institute Business & Society Program
Downloads 325
123.

Reexamining the Fiduciary Paradigm at Corporate Insolvency and Dissolution: Defining Directors' Duties to Creditors

Delaware Journal of Corporate Law (DJCL), Vol. 20, p. 1, 1995
Number of pages: 85 Posted: 23 May 2007
Accepted Paper Series
Widener University Delaware Law School
Downloads 324
124.

The Arithmetic Brownian Motion in Corporate Valuation

Number of pages: 36 Posted: 22 Sep 2012 Last Revised: 27 Feb 2013
Working Paper Series
Handelshochschule Leipzig (HHL)
Downloads 318
125.

The Effect of Public Spending on Private Investment: Evidence from Census Shocks

Number of pages: 54 Posted: 03 Sep 2015 Last Revised: 16 Sep 2018
Working Paper Series
Chung-Ang University and DePaul University
Downloads 317
126.

A Cost of Tax Planning

International Review of Law and Economics, Vol. 5, 2009
Number of pages: 8 Posted: 15 Oct 2004 Last Revised: 31 Dec 2013
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law, Interdisciplinary Center (IDC) Herzliyah - Adelson School of Entrepreneuship, Interdisciplinary Center (IDC) Herzliya - Arison School of Business and University of Haifa - Faculty of Law
Downloads 316
127.

A Trade-off Theory of Ownership and Capital Structure

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 30 Oct 2015 Last Revised: 18 Sep 2018
Working Paper Series
University of Turin - Department ESOMAS and University of Turin
Downloads 316
128.

Transfer Pricing and MNCs: Safe Harbour Rules (SHR) and Advance Pricing Arrangement (APA) to Facilitate FDI and Reduce Litigation in India

Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, ISBN: 978-81-923049-3-9, Print Quick, Institute of Management, Nirma University, Ahmedabad, Jan. 2014, pp. 355-367.
Number of pages: 15 Posted: 23 Jan 2014
Accepted Paper Series
Nirma University - Institute of Management
Downloads 313
129.

Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism

Forthcoming in Osgoode Hall Law Journal
Number of pages: 34 Posted: 27 May 2009 Last Revised: 05 Jun 2015
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 311
130.

The Capital Gains Tax: A Curse but also a Blessing For Venture Capital Investment

Center for Entrepreneurial and Financial Studies Working Paper No. 2011-04
Number of pages: 54 Posted: 07 Oct 2011 Last Revised: 22 Oct 2013
Working Paper Series
Technische Universität München - Center for Entrepreneurial and Financial Studies, Technische Universität Darmstadt and Ludwig Maximilian University of Munich (LMU)
Downloads 311
131.

'Home Sweet Home' versus International Tax Planning: Where Do Multinational Firms Hold Their U.S. Trademarks?

Number of pages: 39 Posted: 07 Mar 2017
Working Paper Series
University of Kiel - Faculty of Economics and Social Sciences, University of Cologne and Universität zu Köln
Downloads 310
132.

Analysis of Unsuccessful Tax Avoiders

Number of pages: 72 Posted: 27 Aug 2014
Working Paper Series
UCLA Anderson School of Management
Downloads 309
133.

An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989

Number of pages: 39 Posted: 27 Apr 2004 Last Revised: 24 Oct 2014
Working Paper Series
Michigan State University - Eli Broad College of Business, Arizona State University (ASU) - School of Accountancy and North Carolina State University
Downloads 307
134.

Tax Uncertainty and Dividend Payouts

WU International Taxation Research Paper Series No. 2017-04
Number of pages: 68 Posted: 05 Apr 2017
Working Paper Series
Vienna University of Economics and Business
Downloads 303
135.

The Abnormal Returns of UK Privatisations: From Underpricing to Outperformance

FEEM Working Paper No. 83.2002, Cass Business School Research Paper
Number of pages: 42 Posted: 31 Oct 2002
Working Paper Series
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM) and City University London - Faculty of Finance
Downloads 299
136.

Withholding Tax Effects on the Investment Decision of Multinational Firms

Number of pages: 29 Posted: 07 Apr 2016
Working Paper Series
University of Tuebingen
Downloads 299
137.

Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 855
Number of pages: 28 Posted: 09 Jul 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 296
138.

Tax Planning and Stock Returns: Evidence from Indonesia

Number of pages: 12 Posted: 06 Aug 2010
Working Paper Series
Krida Wacana Christian University and University of Indonesia
Downloads 296
139.

A Model of the Cost of Income Shifting with an Application to Tax Planning and E-Commerce

Number of pages: 39 Posted: 01 Mar 2013
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Wisconsin - Madison
Downloads 295
140.

Corporate Governance and Extraordinary Earnings Repatriations: Evidence from the American Jobs Creation Act

AFA 2010 Atlanta Meetings Paper
Number of pages: 41 Posted: 07 Dec 2008 Last Revised: 26 Jan 2014
Working Paper Series
Stockholm School of Economics
Downloads 295
141.

The Impact of Favouritism on the Business Climate: A Study on Wasta in Jordan

Number of pages: 221 Posted: 22 Feb 2013
Working Paper Series
German Development Institute/Deutsches Institut für Entwicklungspolitik (DIE), Kreditanstalt für Wiederaufbau (KFW) - KfW Development Bank, Independent, Independent, Humboldt University Berlin and DEG-German Investment and Development Company
Downloads 293
142.

The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries

Number of pages: 32 Posted: 20 Feb 2003
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Downloads 289
143.

Public Policy and Venture Capital Backed Innovation

Number of pages: 59 Posted: 13 Nov 2003
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 288
144.

Unemployment Insurance Benefits and Income Smoothing

Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
Number of pages: 43 Posted: 02 Aug 2014 Last Revised: 12 May 2019
Accepted Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 287
145.

The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural Experiment

CESifo Working Paper Series No. 2756
Number of pages: 41 Posted: 23 Aug 2009
Working Paper Series
Government of the Republic of Finland - VATT Institute for Economic Research, Pellervo Economic Research Institute, Helsinki and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Downloads 283
146.

Sleeping with the Enemy: Taxes and Former IRS Employees

Number of pages: 40 Posted: 21 Apr 2015 Last Revised: 09 Apr 2020
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, Texas A&M University - Department of Accounting and University of International Business and Economics - School of Banking and Finance
Downloads 282
147.

The Value of International Income Shifting to U.S. Multinational Firms

Number of pages: 51 Posted: 22 Aug 2016 Last Revised: 03 Jun 2020
Working Paper Series
University of Georgia - J.M. Tull School of Accounting and Carson College of Business
Downloads 282
148.

The Economics of Casino Taxation

Applied Economics, 2006
Number of pages: 28 Posted: 24 Apr 2006
Accepted Paper Series
Cyprus International University and Queen's University - Department of Economics
Downloads 280
149.

Uncertain Policy Decisions and Investment Timing: Evidence from Small Hydropower Plants

Energy (78), 2014, 154–164
Number of pages: 32 Posted: 21 Jan 2012 Last Revised: 19 Dec 2014
Accepted Paper Series
Norwegian University of Science and Technology (NTNU), CICERO Center for International Climate and Environmental Research - Oslo and Norwegian University of Science and Technology (NTNU)

Multiple version iconThere are 2 versions of this paper

Downloads 279
150.

Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital

Number of pages: 33 Posted: 24 Jun 2002
Working Paper Series
University of Illinois at Chicago, Department of Finance
Downloads 275