Do Local Governments Engage in Strategic Property—Tax Competition? | 2001/06/01 | English | 292 |
The Economics of Corporate Tax Selfishness | 2004/12/01 | English | 267 |
The Theory of Tax Evasion: A Retrospective View | 2005/12/01 | English | 258 |
What Can We Infer about a Firm's Taxable Income from Its Financial Statements? | 2003/12/01 | English | 197 |
Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota | 2001/03/01 | English | 170 |
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment | 2009/03/01 | English | 149 |
Environmental Regulatory Competition: A Status Report and Some New Evidence | 2003/03/01 | English | 142 |
Preferential Regimes Can Make Tax Competition Less Harmful | 2001/12/01 | English | 122 |
The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics | 2006/06/01 | English | 120 |
How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling | 2008/03/01 | English | 119 |
Multinational Firm Tax Avoidance and Tax Policy | 2009/12/01 | English | 116 |
Tax Havens: International Tax Avoidance and Evasion | 2009/12/01 | English | 113 |
Alcohol Taxes and Beverage Prices | 2002/03/01 | English | 110 |
THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND | 2016/12/01 | English | 109 |
On The Evolution of Fiscal Federalism: Theory and Institutions | 2008/06/01 | English | 108 |
DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESS | 2014/12/01 | English | 106 |
Lost in Translation: Detecting Tax Shelter Activity in Financial Statements | 2004/09/01 | English | 105 |
Tax Policy for Emerging Markets: Developing Countries | 2000/06/01 | English | 104 |
Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions | 2002/09/01 | English | 103 |
Tax Reforms and Evidence of Transfer Pricing | 2001/03/01 | English | 101 |
Repatriation Taxes and Dividend Distortions | 2001/12/01 | English | 101 |
Plan Design and 401(k) Savings Outcomes | 2004/06/01 | English | 100 |
Do Taxes Influence Where U.S. Corporations Invest? | 2000/12/01 | English | 98 |
Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed | 2002/03/01 | English | 96 |
Fiscal Policy, Legislature Size, and Political Parties: Evidence from State and Local Governments in the First Half of the 20th Century | 2001/03/01 | English | 89 |
Distributional Effects of Carbon Allowance Trading: How Government Decisions Determine Winners and Losers | 2002/06/01 | English | 85 |
INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA | 2013/03/01 | English | 84 |
THE INITIAL INCIDENCE OF A CARBON TAX ACROSS INCOME GROUPS | 2015/03/01 | English | 82 |
Do Foreign Multinationals' Tax Incentives Influence Their U.S. Income Reporting and Debt Policy? | 2004/03/01 | English | 81 |
CROSS-COUNTRY COMPARISONS OF CORPORATE INCOME TAXES | 2012/09/01 | English | 80 |