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JEL Code: H32

184,082 Total downloads

Viewing: 151 - 200 of 897 papers

151.

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
152.

Incidence and Distributional Effects of Value Added Taxes

Number of pages: 35 Posted: 26 May 2016
Working Paper Series
University of Chicago - Department of Economics
Downloads 275
153.

The Capital Structure of Multinational Companies Under Tax Competition

CESifo Working Paper Series No. 1721
Number of pages: 41 Posted: 01 Jun 2006
Working Paper Series
Università degli studi di Brescia
Downloads 274
154.

Entrepreneurship, Firm Entry, and the Taxation of Corporate Income: Evidence from Europe

Journal of Public Economics, vol. 95, N. 9-10, pp.1048-1066, October 2011, TILEC Discussion Paper No. 2010-026
Number of pages: 59 Posted: 03 Sep 2008 Last Revised: 04 Apr 2016
Accepted Paper Series
Tilburg University, Department of Finance, University of Torino - Department of Economics, Social Sciences, Applied Mathematics and Statistics and University of Turin - Department of Economics and Financial Sciences G. Prato
Downloads 271
155.

Who Participates in Tax Avoidance?

FAccT Center Working Paper No. 08/2012
Number of pages: 35 Posted: 01 Dec 2012 Last Revised: 19 Feb 2015
Working Paper Series
School of Economics and Business, NMBU and WHU - Otto Beisheim School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 271
156.

Wealth Inequality: Data and Models

FRB of Chicago Working Paper No. 2005-10
Number of pages: 54 Posted: 31 Oct 2005
Working Paper Series
Federal Reserve Bank of Chicago and University College London, Economics Dpt.

Multiple version iconThere are 2 versions of this paper

Downloads 265
157.

Tax Reforms and the Capital Structure of Banks

Number of pages: 32 Posted: 17 May 2013
Working Paper Series
European Commission and Goethe University Frankfurt - House of Finance
Downloads 264
158.

Forensic Approaches to Transfer Pricing Compliance and Enforcement

Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016
Number of pages: 47 Posted: 02 Jun 2016 Last Revised: 05 Feb 2020
Accepted Paper Series
Cross Border Analytics, Inc.
Downloads 263
159.

The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations

American Law & Economics Review (forthcoming)
Number of pages: 59 Posted: 27 Nov 2017 Last Revised: 14 Aug 2020
Accepted Paper Series
Georgetown University Law Center
Downloads 263
160.

Meditations Popperian on the Financial Crisis (Meditaciones Popperianas Sir Karl Popper y la Crisis Financiera) (Spanish)

Number of pages: 5 Posted: 17 Jan 2010
Working Paper Series
Universidad Externado de Colombia - Facultad de Finanzas, Gobierno y Relaciones Internacionales
Downloads 260
161.

International Transfer Pricing, Taxation and Need for Advance Pricing Arrangement

PRAVARTAK – The Journal of Insurance and Management, Vol. 2, No. 2, pp. 134-140, January-March 2007
Number of pages: 7 Posted: 10 Mar 2011 Last Revised: 23 Oct 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 259
162.

A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine

Number of pages: 18 Posted: 26 Sep 2005
Working Paper Series
Newcastle Business School
Downloads 258
163.

The Effect of Subsidies on R&D Investment and Success – Do Subsidy History and Size Matter?

ZEW - Centre for European Economic Research Discussion Paper No. 09-032
Number of pages: 39 Posted: 15 Jul 2009
Working Paper Series
ZEW – Leibniz Centre for European Economic Research
Downloads 255
164.

The Effects of Small-Firm Credit Guarantees During Recessions

Number of pages: 61 Posted: 17 May 2019 Last Revised: 23 Nov 2020
Working Paper Series
London School of Economics & Political Science (LSE) - Department of Finance and University of Amsterdam Business School
Downloads 255
165.

International Transfer Pricing in India: The New Era of Advance Pricing Arrangements to Benefit Both MNCs and Taxation Authority

SUSTAINING SHAREHOLDERS VALUE: ROLE OF INVESTORS AND REGULATORS, pp. 505-521, Shantanu Mehta, Neeraj Amarnani, eds., Excel Books, January 2010
Number of pages: 17 Posted: 27 Feb 2011 Last Revised: 17 Jun 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 254
166.

Could Higher Taxes Increase the Long-Run Demand for Capital?: Theory and Evidence for Chile

Number of pages: 30 Posted: 22 Jul 2003
Working Paper Series
Yale University - Department of Economics, Pontificia Universidad Catolica de Chile and Universidad Adolfo Ibáñez
Downloads 253
167.

Does FinTech Substitute for Banks? Evidence from the Paycheck Protection Program

Fisher College of Business Working Paper No. 2020-03-016, Charles A. Dice Working Paper 2020-16
Number of pages: 70 Posted: 14 Jul 2020 Last Revised: 12 Nov 2020
Working Paper Series
Ohio State University (OSU) - Department of Finance and University of California, Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 252
168.

Compensation and Client Wealth Among U.S. Investment Advisors

Number of pages: 26 Posted: 05 Apr 2011
Working Paper Series
William Paterson University and The American College
Downloads 250
169.

Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

DIW Berlin Discussion Paper No. 829
Number of pages: 36 Posted: 28 Jun 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads 248
170.

Is There Tax Competition in ASEAN?

Bulletin for International Taxation, Vol. 64, No. 1, 2010
Number of pages: 10 Posted: 08 Mar 2011
Accepted Paper Series
Airlangga University - Faculty of Economics and Business and Airlangga University - Faculty of Economics and Business
Downloads 248
171.

Large Health Savings Accounts: A Step Toward Tax Neutrality for Health Care

Number of pages: 32 Posted: 11 Mar 2007
Working Paper Series
Cato Institute
Downloads 247
172.

The McKesson Case: A Further Debate on Key Transfer Pricing Principles

Transfer Pricing Week, 2011
Number of pages: 7 Posted: 03 Nov 2011 Last Revised: 25 Jul 2012
Accepted Paper Series
Freshfields and University of Oxford - Saint Cross College
Downloads 246
173.

Challenges and Issues in Transfer Pricing: In Specific Context of Advertisement, Marketing and Promotion

Towards Excellence: A Journal of Higher Education, UGC Human Resource Development Centre, Gujarat University, Ahmedabad, Jan., 2018. Vol.10. Special Issue for International Youth Symposium, ISSN: 0974-035X, pp. 108 – 122.
Number of pages: 15 Posted: 19 Apr 2018
Accepted Paper Series
Nirma University - Institute of Management and Nirma University - Institute of Management, Students
Downloads 243
174.

Kauffman Index of Entrepreneurial Activity: 1996-2007

Number of pages: 24 Posted: 24 Apr 2008 Last Revised: 23 Feb 2014
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads 242
175.

A Negotiation-Based Model of Tax-Induced Transfer Pricing

CESifo Working Paper Series No. 4892
Number of pages: 36 Posted: 14 Aug 2014
Working Paper Series
University of Cologne and University College Dublin (UCD)
Downloads 240
176.

Public Policy and Venture Capital Backed Innovation

RICAFE Working Paper No. 004
Number of pages: 55 Posted: 01 Jan 2004
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG)

Multiple version iconThere are 2 versions of this paper

Downloads 240
177.

Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act

BOFIT Discussion Paper No. 10/2003
Number of pages: 26 Posted: 19 Sep 2007
Working Paper Series
University of Hamburg - Department of Economics and University of Goettingen (Gottingen) - School of Law, Economics, Social Sciences
Downloads 238
178.

Business Models for Sustainable Technologies: Exploring Business Model Evolution in the Case of Electric Vehicles

Research Policy, Forthcoming
Number of pages: 46 Posted: 15 Nov 2013
Accepted Paper Series
University of Amsterdam Business School, University of Manchester - Manchester Business School and University of Amsterdam Business School
Downloads 237
179.

Dynamic Effects of Permanent and Temporary Dividend Tax Policies on Corporate Investment and Financial Policies

Number of pages: 41 Posted: 10 Oct 2007
Working Paper Series
Federal Reserve Bank of Chicago and Boston University - Department of Economics
Downloads 236
180.

The Dismal Performance of Non-Financial State-Owned Corporations in Bangladesh

Number of pages: 17 Posted: 05 May 2003
Working Paper Series
General Motors
Downloads 232
181.

Llewellyn Slept Here: A Short History of Sticky Contracts and Feudalism

91 Oregon Law Review 130 (2012)
Number of pages: 48 Posted: 24 Oct 2012 Last Revised: 10 Jun 2015
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School and Independent
Downloads 230
182.

International Transfer Pricing and Tax Avoidance: Evidence from the Linked Tax-Trade Statistics in the UK

Number of pages: 38 Posted: 31 Jul 2017
Working Paper Series
University of Oxford - Oxford University Centre for Business Taxation, Board of Governors of the Federal Reserve System and University of Oxford - Said Business School
Downloads 229
183.

The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms

67 Tax Law Review 211 (2014)
Number of pages: 38 Posted: 01 Jun 2013 Last Revised: 28 Aug 2014
Accepted Paper Series
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 229
184.

Effective Tax Rates Under IP Tax Planning

ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Number of pages: 50 Posted: 27 Jan 2015
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 227
185.

Information Matters in Tax Enforcement

2020 B.Y.U. L. Rev. 145, Brigham Young University Law Review, Volume 145
Number of pages: 75 Posted: 31 Jan 2019 Last Revised: 14 Nov 2020
Accepted Paper Series
Indiana University Maurer School of Law and Indiana University Maurer School of Law
Downloads 226
186.

The Corporate Governance of Profit Shifting

Number of pages: 60 Posted: 26 Aug 2018 Last Revised: 24 Aug 2020
Working Paper Series
University of Piraeus - Department of Economics, Montpellier Business School, University of Glasgow - Adam Smith Business School and University of Waterloo - School of Accounting and Finance
Downloads 226
187.

Impact of Location Decision on Factors of Operation: A Study on Poultry Firms of Bangladesh

Jahangirnagar Review, Part II: Social Science, Vol. XXVII, pp. 69-84, 2003
Number of pages: 16 Posted: 20 Feb 2007
Accepted Paper Series
TWO MEN AND A TRUCK
Downloads 224
188.

The Interdependence between Political and Economic Entrepreneurship

ERIM Report Series Reference No. ERS-2000-43-ORG
Number of pages: 33 Posted: 26 Aug 2006
Working Paper Series
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 224
189.

Emissions Trading for Households? A Behavioral Law and Economics Perspective

Number of pages: 25 Posted: 10 Jul 2010
Working Paper Series
University of Groningen - Faculty of Law and University of Groningen - Faculty of Behavioral and Social Sciences
Downloads 222
190.

Unit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT

American Economic Journal: Economic Policy (forthcoming)
Number of pages: 78 Posted: 11 Aug 2017 Last Revised: 15 Sep 2020
Working Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 222
191.

Innovation on Demand - Can Public Procurement Drive Market Success of Innovations

ZEW - Centre for European Economic Research Discussion Paper No. 08-052
Number of pages: 32 Posted: 13 Aug 2008
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Tilburg University
Downloads 215
192.

Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction

Number of pages: 24 Posted: 30 Jan 2002
Working Paper Series
Facultes Universitaires Catholiques de Mons (FUCAM)
Downloads 215
193.

Corporate Taxation and its Reform: The Effects on Corporate Financing Decisions in Italy

Number of pages: 37 Posted: 14 Mar 2004
Working Paper Series
University of Bologna - Department of Economics, University of Bologna - Department of Economics and University of Bologna - Department of Economics
Downloads 212
194.

Capital Structure Choice and Company Taxation: A Meta-Study

CESifo Working Paper Series No. 3400
Number of pages: 50 Posted: 04 Apr 2011
Working Paper Series
Walter Eucken Institute, University of Kiel - Faculty of Economics and Social Sciences and Universität zu Köln

Multiple version iconThere are 2 versions of this paper

Downloads 210
195.

Tax-Related Corporate Political Activity Research: A Literature Review

Journal of American Taxation Association, Forthcoming
Number of pages: 78 Posted: 29 Jun 2017 Last Revised: 25 Jan 2018
Accepted Paper Series
Brigham Young University - School of Accountancy and Arizona State University (ASU) - W.P. Carey School of Business
Downloads 210
196.

The Trade-Off and Pecking-Order Empirical Effects of Corporate Taxation on Financial Choices: A Unified Approach

Number of pages: 32 Posted: 13 Mar 2006
Working Paper Series
University of Bologna - Department of Economics, University of Bologna - Department of Economics and University of Bologna - Department of Economics
Downloads 210
197.

Do Equity Tax Shields Reduce Leverage? The Austrian Case

Number of pages: 57 Posted: 20 Aug 2009 Last Revised: 09 Oct 2011
Working Paper Series
Vienna University of Economics and Business and Vienna University of Economics and Business - Department of Corporate Finance
Downloads 209
198.

Comparing Apples and Oranges? Public, Private, Tax, and Criminal Law in Financial Markets Regulation

in: Ringe, Wolf-Georg / Huber, Peter M. (eds.): Legal Challenges in the Global Financial Crisis: Bail-outs, the Euro and Regulation. Oxford, Hart, 2014, p. 157-176, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-04
Number of pages: 23 Posted: 16 Jun 2012 Last Revised: 16 Apr 2015
Accepted Paper Series
University of Regensburg - Faculty of Law
Downloads 208
199.

Why Do Foundations Follow the Law?: Evidence from Adoption of the Uniform Prudent Management of Institutional Funds Act

Number of pages: 57 Posted: 12 Jul 2016 Last Revised: 17 Oct 2016
Working Paper Series
Georgetown University Law Center
Downloads 207
200.

Government Spending, Consumer Demand, and Firm Innovation

9th Conference on Financial Markets and Corporate Governance (FMCG) 2018
Number of pages: 44 Posted: 08 Dec 2017 Last Revised: 30 Nov 2020
Working Paper Series
Queensland University of Technology - School of Economics and Finance, Queensland University of Technology - School of Economics and Finance and Queensland University of Technology - School of Economics and Finance
Downloads 206