Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,370
Full Text Papers: 398,250
Authors: 228,711
Papers Received in
  Last 12 months:
69,655

Paper Downloads:
To date: 66,729,620
Last 12 months: 11,224,008
Last 30 days: 834,562

CiteReader:  What's this?
Papers with
  Resolved
  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links:
5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: H20
222,589 Total downloads
Showing Papers 1 - 50 of 1,485
Sort By
1 2 3 4 ... Last | Next >


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 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
8 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 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 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
57 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

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

Incl. Electronic Paper Analysis of the Legal Basis for Establishing the Property Tax in the International Context
Marco Greggi
University of Ferrara - Department of Law
Date Posted: June 05, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper The Political Feasibility of a Global E-Commerce Tax
University of Memphis Law Review, Vol. 43, No. 3, p. 711 (2013)
Rifat Azam
Radzyner School of Law, Interdisciplinary Center Herzliya
Date Posted: June 02, 2013
Accepted Paper Series
35 downloads

Incl. Electronic Paper Smart Incentives for the Smart Grid
New Mexico Law Review, Vol. 43, 2013
Roberta F. Mann
University of Oregon School of Law
Date Posted: June 02, 2013
Accepted Paper Series
31 downloads

Incl. Electronic Paper The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms
Tax Law Review, (2014) Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: June 01, 2013
Last Revised: June 05, 2013
Accepted Paper Series
55 downloads

Incl. Electronic Paper Valuing Fractional Interests in Art for Estate Tax Purposes
Tax Notes, Vol. 139, No. 9, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 31, 2013
Accepted Paper Series
81 downloads

Incl. Electronic Paper Tax Incentives to Encourage Migration of Skilled Labour: Another Tax Expenditure or a Failure of Tax Residence?
eJournal of Tax Research, Vol. 11, No. 1, June 2013
Andrew Halkyard
University of Hong Kong
Date Posted: May 31, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 23, No. 2, 2005, pp. 293-312,
Jean E. Tesche
US Treasury Office of Techincal Assistance
Date Posted: May 30, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper The State Budget in Q1 2013
Russian Economic Developments. 2013, #5
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration
Date Posted: May 29, 2013
Last Revised: June 18, 2013
Accepted Paper Series
1 downloads

International Tax Neutrality: Revisited
Tax Law Review, Vol. 64, p. 131 (2011)
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 27, 2013
Accepted Paper Series

International Tax Neutrality: Reconsiderations
Virginia Tax Review, Vol. 27, p. 203, 2007
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 27, 2013
Accepted Paper Series

Incl. Electronic Paper Corporation Tax Neutrality and the Net Present Value Positive Investment Criteria
Ted F. Azarmi
University of Tuebingen
Date Posted: May 25, 2013
Working Paper Series
26 downloads

Incl. Electronic Paper Tracing the Origins of the Netherlands’ Tax Treaty Network
Intertax, Vol. 41, Issue 6/7
Maikel Evers
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: May 25, 2013
Accepted Paper Series
12 downloads

Incl. Fee Electronic Paper How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium?
CEPR Discussion Paper No. DP9481
Vincent Daxbek and Antonio Estache
Université Libre de Bruxelles (ULB) and Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
Date Posted: May 24, 2013
Working Paper Series
1 downloads

Incl. Fee Electronic Paper Accounting for Income Taxes: Primer, Extant Research, and Future Directions
Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: May 23, 2013
Accepted Paper Series

Incl. Electronic Paper Tax Credit Scholarship Programs: A Model Statute for a Better Program
Education Law and Policy Review, Forthcoming, UGA Legal Studies Research Paper
Hillel Y. Levin
University of Georgia Law School
Date Posted: May 23, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Measurement of Tax Elasticity in India: A Time Series Approach
Hem Acharya
FMS, Delhi
Date Posted: May 21, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Proposition 13: 35 Years Later
Tax Notes, Vol. 139, No. 7, 2013
Bruce Bartlett
Independent
Date Posted: May 19, 2013
Last Revised: June 03, 2013
Accepted Paper Series
79 downloads

Incl. Fee Electronic Paper Mixed Duopoly, Privatization, and Subsidization with Excess Burden of Taxation
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 46, Issue 2, pp. 526-554, 2013,
Toshihiro Matsumura and Yoshihiro Tomaru
University of Tokyo - Institute of Social Science and Toyo University
Date Posted: May 18, 2013
Accepted Paper Series

Incl. Electronic Paper Justice for All: The IRS Reimagined
David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax
Hofstra Law Review, Vol. 41, No. 359, 2012
Steve Black
Texas Tech University School of Law
Date Posted: May 17, 2013
Accepted Paper Series
50 downloads

Incl. Electronic Paper Starve the Beast: A Further Examination
Cato Journal, Vol. 29, No. 3, 2009
Michael J. New
University of Alabama - University of Alabama
Date Posted: May 16, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper Migration into the Welfare State: Tax and Migration Competition
CESifo Working Paper Series No. 4230
Assaf Razin
Tel Aviv University - Eitan Berglas School of Economics
Date Posted: May 15, 2013
Working Paper Series
17 downloads

Incl. Electronic Paper Tax-Spend or Fiscal Illusion?
Cato Journal, Vol. 29, No. 3, 2009
Andrew T. Young
West Virginia University - Division of Economics and Finance
Date Posted: May 14, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper OECD Launches New Effort to Undermine Tax Competition
Cato Institute Tax & Budget Bulletin No. 68
Daniel J. Mitchell
Cato Institute
Date Posted: May 14, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Role of Nonpartisan Staff in the Legislative Process
Virginia Public Law and Legal Theory Research Paper No. 2013-07, Virginia Law and Economics Research Paper No. 2013-03
George K. Yin
University of Virginia School of Law
Date Posted: May 10, 2013
Last Revised: May 14, 2013
Accepted Paper Series
61 downloads

Incl. Electronic Paper Neoliberalism and Tax Reform in Australia
John R. Passant
Australian National University School of Politics and International Relations
Date Posted: May 10, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper Who Participates in Tax Avoidance?
CESifo Working Paper Series No. 4219
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: May 08, 2013
Working Paper Series
28 downloads

Incl. Fee Electronic Paper Capital Gains Tax, Supply‐Driven Trading and Ownership Structure: Direct Evidence of the Lock‐In Effect
Accounting & Finance, Vol. 53, Issue 2, pp. 419-439, 2013
Dean Hanlon and Sean Pinder
Monash University - Department of Accounting and Finance and University of Melbourne - Department of Finance
Date Posted: May 04, 2013
Accepted Paper Series

Incl. Electronic Paper Protection and the Income Tax Amendment: Wall Street's Reaction to the Tariff Debate of 1909
Phillip W. Magness
George Mason University - Institute for Humane Studies
Date Posted: May 03, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Self-Constructed Assets and Efficient Tax Timing
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 02, 2013
Last Revised: June 15, 2013
Working Paper Series
22 downloads

Incl. Fee Electronic Paper Measuring Political Information Rents: Evidence from the European Agricultural Reform
CEPR Discussion Paper No. DP9452
H. P. Gruner and Daniel Müller
University of Mannheim - Department of Economics and Queensland University of Technology
Date Posted: May 02, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper The Efficiency and Equity of the Tax and Transfer System in France
CESifo Working Paper Series No. 4210
Balázs Égert
Organization for Economic Co-Operation and Development (OECD)
Date Posted: May 01, 2013
Working Paper Series
17 downloads

Incl. Electronic Paper Honeybee Economics - Implications for Ecology Policy
CESifo Working Paper Series No. 4204
Vesa Kanniainen , Tuula Lehtonen and Ilkka Mellin
University of Helsinki - Department of Political and Economic Studies , Finnish Beekeepers' Association and Aalto University
Date Posted: May 01, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper The State Budget in February 2013
Russian Economic Developments. 2013, #4
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration
Date Posted: May 01, 2013
Last Revised: June 18, 2013
Accepted Paper Series
3 downloads

Incl. Electronic Paper Perverse Main Bank Rescue in the Lost Decade: Proof that Unique Institutional Incentives Drive Japanese Corporate Governance
Pacific Rim Law & Policy Journal, Vol. 16, No. 1, 2007
Dan W. Puchniak
National University of Singapore
Date Posted: April 26, 2013
Accepted Paper Series
62 downloads

Incl. Electronic Paper The Trouble with Dynamic Scoring
Tax Notes, Vol. 139, No. 3, 2013
Bruce Bartlett
Independent
Date Posted: April 24, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper IMFing with your Economic Rights: The Greek Tragedy of the Eurozone
James C. Brady
Independent
Date Posted: April 23, 2013
Last Revised: April 27, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Why FATCA Intergovermental Agreements Bind the U.S. Government
Tax Notes International, Vol. 70, No. 3, 2013
Susan C. Morse
University of California Hastings College of the Law
Date Posted: April 18, 2013
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Case for Tax: A Comparative Approach to Innovation Policy
Yale Law Journal, Vol. 123, Forthcoming
Shaun Patrick Mahaffy
Yale Law School
Date Posted: April 14, 2013
Last Revised: April 16, 2013
Accepted Paper Series
102 downloads

Incl. Electronic Paper Where the Tax Reform Debate Should Start
Tax Notes, Vol. 138, No. 11, 2013
Bruce Bartlett
Independent
Date Posted: April 06, 2013
Accepted Paper Series
17 downloads

Incl. Electronic Paper Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax
Harry Grubert and Rosanne Altshuler
U.S. Treasury Department and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Date Posted: April 06, 2013
Last Revised: May 12, 2013
Working Paper Series
308 downloads

Incl. Electronic Paper Rationale and Changing the Charitable Deduction
Tax Notes, Vol. 138, No. 1453, 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: April 06, 2013
Accepted Paper Series
91 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo6 in 3.531 seconds