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Full Text Papers: 398,298
Authors: 228,729
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Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: H2
1,073,769 Total downloads
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Incl. Electronic Paper The Dubious Legal Pedigree of IGAs (and Why it Matters)
Tax Notes International, Vol. 69, No. 6, 2013
Allison Christians
McGill University - Faculty of Law
Date Posted: June 19, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper WIPO and the American Constitution: Thoughts on a New Treaty Relating to Actors and Musicians
Vanderbilt Journal of Entertainment and Technology Law, Vol. 16 (2014), Florida International University Legal Studies Research Paper No. 13-07
 Hannibal Travis
Florida International University College of Law
Date Posted: June 19, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Fiscal and Welfare Impacts of Reforming Fuel Subsidies in India
IMF Working Paper No. 13/128
 Rahul Anand , David P. Coady , Adil Mohommad , Vimal J. Thakoor and James P. Walsh
International Monetary Fund (IMF) , International Monetary Fund (IMF) , International Monetary Fund (IMF) , International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: June 18, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Inclusive Growth and the Incidence of Fiscal Policy in Mauritius — Much Progress, But More Could Be Done
IMF Working Paper No. 13/116
 Antonio C. David and Martin Petri
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Asia and Pacific Department
Date Posted: June 18, 2013
Working Paper Series

Incl. Electronic Paper The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables
CESifo Working Paper Series No. 4265
 Mario Jametti , Agustin Redonda and Anindya Sen
University of Lugano , University of Lugano and University of Waterloo - Department of Economics
Date Posted: June 18, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Accounting Review, Forthcoming
 Chun Keung (Stan) Hoi , Qiang Wu and Hao Zhang
Rochester Institute of Technology (RIT) - Department of Accounting and Finance , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Technology and Rochester Institute of Technology (RIT)
Date Posted: June 17, 2013
Last Revised: June 18, 2013
Accepted Paper Series
11 downloads

Incl. Electronic Paper U.S. Tax Reform: Full-Inclusion Over Territorial System Compelling
 Jeffery M. Kadet
University of Washington - School of Law
Date Posted: June 17, 2013
Working Paper Series
48 downloads

Incl. Electronic Paper Evidence of a Post-GST Increase in the Underground Economy
Canadian Tax Journal 1993, Volume 41, Issue Number 2
 Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Date Posted: June 17, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Effects of the Tariff Structural Reform in the Effective Tariff Protection of the Colombian Economy
Cuadernos de Economía, Vol. 32, No. 59, pp. 267-305, 2013. ,
 Mauricio Madrid Torres and Germán Romero
Unidad de Analisis Macroeconomico - Departamento Nacional de Planeación and Universidad de los Andes, Colombia
Date Posted: June 16, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Productivity, Accumulation, and Other Public Diseconomies in the Colombian Economic Growth
Cuadernos de Economía, Vol. 32, No. 59, pp. 235-265, 2013. ,
 Carlos Humberto Ortiz , José Ignacio Uribe and Harvy Vivas
Universidad del Valle , Universidad del Valle and Universidad del Valle
Date Posted: June 16, 2013
Accepted Paper Series

Incl. Electronic Paper Tax Evasion and the Underground Economy
Tax Notes, Vol. 139, No. 11, 2013
 Bruce Bartlett
Independent
Date Posted: June 16, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Underreporting and Minimum Wage
LICOS Centre for Institutions and Economic Performance Discussion Paper No. 324/2012
 Aljoša Feldin and Sašo Polanec
University of Ljubljana, Faculty of Economics and University of Ljubljana, Faculty of Economics
Date Posted: June 16, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Leveling the International Playing Field with the Marketplace Fairness Act
Boston Univ. School of Law, Law and Economics Research Paper No. 13-25
 Richard Thompson Ainsworth and Boryana Madzharova
Boston University - School of Law and University of Erlangen-Nuremberg - Department of Economics
Date Posted: June 15, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Greece as a Precautionary Tale of the Welfare State
"After the Welfare State", edited by Tom G. Palmer (Washington, DC: Atlas Economic Research Foundation, 2012), pp. 21-30
 Aristides N. Hatzis
University of Athens - Department of Philosophy & History of Science
Date Posted: June 14, 2013
Last Revised: June 15, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market
EC Tax Review, Vol. 22, No. 1, pp. 40-55, February 2013
 Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Date Posted: June 14, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxation and the Asymmetric Adjustment of Selected Retail Energy Prices in the UK
 Matthew Greenwood-Nimmo and Yongcheol Shin
University of Melbourne and University of York (UK) - Department of Economics and Related Studies
Date Posted: June 14, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Competition within the European Union - Is the CCCTB-Directive a Solution?
 Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: June 13, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper Fiscal Treatment of Managerial Compensation - A Welfare Analysis
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-02
 Michael Hilmer
Max Planck Institute for Tax Law and Public Finance
Date Posted: June 13, 2013
Working Paper Series
4 downloads

Environmental Cost-Effectiveness of Bio Diesel Production in Greece: Current Policies and Alternative Scenarios
Iliopoulos, C., and S. Rozakis. 2010. “Environmental Cost-effectiveness of Bio Diesel Production in Greece: Current Policies and Alternative Scenarios.” Energy Policy, 38: 1067-1078,
Constantine N. Iliopoulos and Stelios Rozakis
Agricultural Economics Research Institute and Independent
Date Posted: June 13, 2013
Accepted Paper Series

Incl. Electronic Paper Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings
 Benjamin C. Ayers , Casey Schwab and Steven Utke
University of Georgia , University of Georgia and University of Georgia - J.M. Tull School of Accounting
Date Posted: June 13, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill
Journal of Accounting, Ethics & Public Policy, Volume 14, No. 2 (2013)
 Gary North
Independent
Date Posted: June 12, 2013
Working Paper Series
572 downloads

Incl. Electronic Paper Mobility, Taxation, and Welfare
CIRPEE Working Paper 13-14
 Sami Bibi , Jean-Yves Duclos and Abdelkrim Araar
Laval University - Département d'Économique , Laval University and Laval University - Département d'Économique
Date Posted: June 12, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Tax-Induced Earnings Management within a Dividend Imputation System
 Balasingham Balachandran , Dean Hanlon and Hanghang (Candie) Tu
La Trobe University - Department of Finance , Monash University - Department of Accounting and Finance and Independent
Date Posted: June 12, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
CESifo Working Paper Series No. 4259
 Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and University of Helsinki - Department of Political and Economic Studies
Date Posted: June 11, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Tax Competition, Investment Irreversibility and the Provision of Public Goods
CESifo Working Paper Series No. 4256
 Michele Moretto , Paolo M. Panteghini and Sergio Vergalli
University of Padua - Department of Economics , University of Brescia and University of Brescia - Department of Economics
Date Posted: June 11, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Submission to Committee on Ways and Means - Comments Presented to the International Tax Reform Working Group
 Jeffery M. Kadet
University of Washington - School of Law
Date Posted: June 11, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Fiscal Cohesion in the Taxation of Cross-Border Dividends (Part Two)
European Taxation 2004, S. 355
 Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: June 11, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Tax Aggressiveness and Auditor Resignation
 Beng Wee Goh , Chee Yeow Lim , Terry J. Shevlin and Yoonseok Zang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , University of California-Irvine and Singapore Management University - School of Accountancy
Date Posted: June 11, 2013
Working Paper Series
33 downloads

Incl. Electronic Paper The State and Income Inequality in Brazil
 Marcelo Medeiros and Pedro H. G. F. Souza
IPEA - Institute for Applied Economic Research and IPEA
Date Posted: June 10, 2013
Working Paper Series
74 downloads

Incl. Electronic Paper Fairness: A Legal Principle in EU Tax Law?
Draft Paper for the 8th Greit Annual Conference ‘Principles of Law: Function, Status & Impact in the EU Tax Law', Lund, 19-20 June 2013.,
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 10, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper The Paradox of Redistribution Revisited: And that it May Rest in Peace?
IZA Discussion Paper No. 7414
 Ive Marx , Lina Salanauskaite and Gerlinde Verbist
University of Antwerp , University of Antwerp and University of Antwerp
Date Posted: June 08, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Energy Subsidies and Energy Consumption — A Cross-Country Analysis
IMF Working Paper No. 13/112
 Joshua Charap , Arthur Ribeiro da Silva and Pedro Rodriguez
International Monetary Fund (IMF) , International Monetary Fund (IMF) and International Monetary Fund (IMF)
Date Posted: June 08, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper The Anatomy of the VAT
IMF Working Paper No. 13/111
 Michael Keen
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: June 08, 2013
Working Paper Series
23 downloads

Incl. Electronic Paper On the Optimal Tax Burden (Denunciation of Plagiarism)
GFSIS Center for Applied Economic Studies Research Paper 02.2013
 Iuri Ananiashvili and Vladimer Papava
Ivane Javakhishvili Tbilisi State University - Department of Econometrics and Georgian Foundation for Strategic and International Studies
Date Posted: June 07, 2013
Working Paper Series
35 downloads

Incl. Electronic Paper Taxes and Corporate Sustainability Reporting: Is Paying Taxes Viewed as Socially Responsible?
 Angela K. Davis , David A. Guenther , Linda K. Krull and Brian M. Williams
University of Oregon , University of Oregon - Department of Accounting , University of Oregon and University of Oregon
Date Posted: June 07, 2013
Working Paper Series
46 downloads

Incl. Fee Electronic Paper The Economics of Minimum Pricing for Alcohol
Economic Affairs, Vol. 33, Issue 2, pp. 174-189, 2013
 Barrie Craven , Michael L. Marlow and Alden Shiers
University of Northumbria at Newcastle - Newcastle Business School , California State Polytechnic University, San Luis Obispo and California State Polytechnic University, San Luis Obispo - Economics
Date Posted: June 07, 2013
Accepted Paper Series

Incl. Electronic Paper Startup Ltd.: Tax Planning and Initial Incorporation Location
14 Florida Tax Review, Forthcoming
 Susan C. Morse
University of California Hastings College of the Law
Date Posted: June 07, 2013
Accepted Paper Series
213 downloads

Incl. Electronic Paper Fixing 501(c)(4): Recalibrating the Tax Subsidy for Lobbying and Political Activity
 David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: June 07, 2013
Working Paper Series
60 downloads

Incl. Electronic Paper Charitable Contributions of Property: A Broken System Reimagined
Harvard Journal on Legislation, Vol. 50, No. 263, 2013
 Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: June 07, 2013
Accepted Paper Series
62 downloads

Incl. Electronic Paper Atkinson-Stiglitz and Ramsey Reconciled: Pareto Efficient Taxation and Pricing Under a Break-Even Constraint
CESifo Working Paper Series No. 4248
 Helmuth Cremer and Firouz Gahvari
University of Toulouse (GREMAQ & IDEI) and University of Illinois at Urbana-Champaign - Department of Economics
Date Posted: June 06, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
CESifo Working Paper Series No. 4247
 Clemens Fuest , Andreas Peichl and Sebastian Siegloch
University of Oxford , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: June 06, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper Taxing Indirect Transfers: Rules and Doctrines
 Wei Cui
China University of Political Science and Law
Date Posted: June 06, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Fiscal Cohesion in the Taxation of Cross-Border Dividends (Part One)
European Taxation 2004, S. 323
 Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: June 06, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Towards a Classification of the Central London Congestion Charge as a Tax
Mark Bowler Smith and Huigenia Ostik, “Towards a Classification of the Congestion Charge as a Tax” 2011 BTR 4, 487-508 ,
Mark Bowler Smith and Huigenia Ostik
University of Auckland Business School and University of Cambridge
Date Posted: June 06, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Don't Raise Social Security Taxes: But If It's Necessary, Here's How
American Enterprise Institute for Public Policy Research, No. 1, January 2013
 Andrew G. Biggs
American Enterprise Institute
Date Posted: June 06, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Towards the Measurement of Tax Confiscation: Preliminary Thoughts
 José-Manuel Martin Coronado
EMAE - Estudio Martin Abogados & Economistas
Date Posted: June 06, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Globalization and Hegemony Shift: Are States Merely Agents of Corporate Capitalism?
Boston College International and Comparative Law Review, Vol. 54, No. 3, 2013
 Upendra D. Acharya
Gonzaga University - School of Law
Date Posted: June 05, 2013
Accepted Paper Series
60 downloads

Incl. Electronic Paper 'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance
WU International Taxation Research Paper Series No. 2013 - 02
 Katharina Gangl , Stephan Muehlbacher , Manon de Groot , Sjoerd Goslinga , Eva B. Hofmann , Christoph Kogler , Gerrit Antonides and Erich Kirchler
University of Vienna - Department of Psychology , Independent , Independent , Independent , University of Vienna - Department of Psychology , Independent , Wageningen University and Research Center (WUR) - Economics of Consumers and Households and University of Vienna - Department of Psychology
Date Posted: June 05, 2013
Working Paper Series
36 downloads

New Approaches to Public Income Support in Canada
University of Alberta School of Business Research Paper No. 2013-288, The Local Dimension of Welfare-to-Work: An International Survey, OECD, Ch. 11, 1999, pp. 297-337
 Alice Nakamura , Ging Wong and W. E. Diewert
University of Alberta - School of Business , Canadian Heritage and affiliation not provided to SSRN
Date Posted: June 05, 2013
Accepted Paper Series

Incl. Electronic Paper Проблемы Определения Резидентства в Налоговых Целях: Опыт Стран СНГ (Problems of Definition of Residency for Tax Purposes: The Experience of the CIS)
 A. Zolotareva , Anastasia Kireeva and S. S. Shatalov
Russian Presidential Academy of National Economy and Public Administration , Russian Presidential Academy of National Economy and Public Administration and Russian Presidential Academy of National Economy and Public Administration
Date Posted: June 05, 2013
Working Paper Series
4 downloads


 

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