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220,318 Total downloads
Showing Papers 1 - 50 of 1,465
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'Almost' Subsidy-Free Spatial Pricing in a Multi-Dimensional Setting
FEEM Working Paper No. 68.2007
Alexei V. Savvateev ,
Jacques H. Dreze ,
Michel Le Breton and
Shlomo Weber
New Economic School (NES)
,
Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE)
,
University of Toulouse I - GREMAQ-IDEI
and
Southern Methodist University (SMU) - Department of Economics
Date Posted: June 28, 2007
Working Paper Series
44 downloads
'Gifts, Gafts, and Gefts' - the Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Justification for the Exclusion of Gifts from Income
Notre Dame Law Review, Vol. 78, p. 441, 2003
Douglas A. Kahn
and
Jeffrey H. Kahn
University of Michigan Law School
and
Florida State University - College of Law
Date Posted: March 14, 2003
Accepted Paper Series
78 downloads
'Old' Money Matters: The Sensitivity of Mutual Fund Redemption Decisions to Past Performance
EFA 2006 Zurich Meetings Paper
Zoran Ivkovich and
Scott J. Weisbenner
Michigan State University, Department of Finance
and
University of Illinois at Urbana-Champaign - Department of Finance
Date Posted: May 22, 2006
Working Paper Series
354 downloads
'Temporary' Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers
Mark Jackson
and
Sonja Pippin
University of Nevada, Reno - Department of Accounting and Information Systems
and
University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: February 21, 2013
Working Paper Series
7 downloads
'The Short- and Long-Run Tax Revenue Response to Changes in Tax Bases'
Economics Bulletin, Vol. 29, No. 3, 2009
Guido Wolswijk
European Central Bank (ECB)
Date Posted: July 10, 2012
Accepted Paper Series
'The Unequal Taxation of Equals' in a Consumption Tax World?
DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series, 1st ed., Chapter 7, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 08-030
Lester B. Snyder
University of San Diego School of Law
Date Posted: June 26, 2008
Accepted Paper Series
76 downloads
(Post-) Materialist Attitudes and the Mix of Capital and Labour Taxation
CESifo Working Paper Series No. 2366
Tobias König
and
Andreas Wagener
University of Hannover
and
University of Hannover - Economics and Business Administration Area
Date Posted: September 03, 2008
Working Paper Series
28 downloads
2008 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 83, 2009
Jeffrey A. Cooper and
John R. Ivimey
Quinnipiac University School of Law
and
Reid and Riege, P.C.
Date Posted: February 21, 2009
Accepted Paper Series
382 downloads
2009 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 84, 2010
John R. Ivimey
and
Jeffrey A. Cooper
Reid and Riege, P.C.
and
Quinnipiac University School of Law
Date Posted: May 27, 2010
Last Revised: July 31, 2011
Accepted Paper Series
447 downloads
2010 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 85, 2011
Jeffrey A. Cooper and
John R. Ivimey
Quinnipiac University School of Law
and
Reid and Riege, P.C.
Date Posted: August 02, 2011
Accepted Paper Series
346 downloads
2011 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 86, 2011
Jeffrey A. Cooper and
John R. Ivimey
Quinnipiac University School of Law
and
Reid and Riege, P.C.
Date Posted: March 09, 2012
Accepted Paper Series
368 downloads
A Brief Review of the Legal Qualification of Public Expenditure in Brazil
Gabriel Loretto Lochagin
,
André Castro Carvalho and
José Mauricio Conti
University of Sao Paulo (USP)
,
Faculty of Law of Sao Bernardo do Campo
and
affiliation not provided to SSRN
Date Posted: March 10, 2012
Working Paper Series
22 downloads
A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility?
Tax Law Review, Vol. 64, No. 4, 2011, NYU Law and Economics Research Paper No. 10-39
Kimberly A. Clausing and
Daniel Shaviro
Reed College - Department of Economics
and
New York University School of Law
Date Posted: August 24, 2010
Last Revised: October 09, 2011
Accepted Paper Series
153 downloads
A Common Morality: Toward a Framework for Designing Fiscal Instruments to Respond to Global Climate Change
Widener Law Review, Vol. XV, No. 2, p. 391, 2010
Eleanor Weston Brown
Regent Universty School of Law
Date Posted: February 18, 2012
Accepted Paper Series
33 downloads
A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
IMF Working Paper No. 93/14
Enrique G. Mendoza ,
Assaf Razin and
Linda L. Tesar
University of Maryland - Center for International Economics
,
Tel Aviv University - Eitan Berglas School of Economics
and
University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 15, 2006
Working Paper Series
130 downloads
A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance
Economics Discussion Paper No. 2012-10
Maksym Ivanyna
and
Christian von Haldenwang
World Bank
and
German Development Institute
Date Posted: February 17, 2012
Working Paper Series
61 downloads
A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
Brian C. Spilker ,
Bryan W. Stewart ,
Jaron Wilde
and
David A. Wood
Brigham Young University
,
University of South Carolina
,
Texas A&M University (TAMU) - Department of Accounting
and
Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
54 downloads
A Constructive Critique of Public Health Arguments for Anti-Obesity Soda Taxes and Food Taxes
Tulane Law Review, Vol. 87, No. 73, 2012 , Loyola-LA Legal Studies Paper No. 2012-44
Katherine Pratt
Loyola Law School Los Angeles
Date Posted: November 06, 2012
Last Revised: March 05, 2013
Accepted Paper Series
230 downloads
A Conversation with President Obama: A Dialogue about Poverty, Race, and Class in Black America
University of Miami Race and Social Justice Law Review, Vol. 1, p. 15, 2011
Joseph Karl Grant
Capital University School of Law
Date Posted: July 22, 2012
Accepted Paper Series
65 downloads
A Coordinated Withholding Tax on Deductible Payments
The Shelf Project, Tax Notes, Vol. 119, p. 993, June 2, 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: December 09, 2009
Accepted Paper Series
85 downloads
A Cost/Benefit Analysis of Providing Tax-Exempt Status to Non-Profit Hospitals
Jean E. Harris and
William J. Strouse
Pennsylvania State University - School of Business Administration
and
Moffitt, Pease & Lim Associates, Inc.
Date Posted: April 11, 1998
Working Paper Series
628 downloads
A Counter-Reply to Professors Bankman and Weisbach
Tax Law Review, Vol. 64, No. 4, pp. 551-561, 2011, U of Penn Law School, Public Law Research Paper No. 11-31, U of Penn, Inst for Law & Econ Research Paper No. 11-25
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: August 09, 2011
Last Revised: October 07, 2011
Accepted Paper Series
105 downloads
A Critical Look at a Critical Look - Reply to Sanchirico
Tax Law Review, Vol. 64, 2011, U of Chicago Law & Economics, Olin Working Paper No. 573
David A. Weisbach and
Joseph Bankman
University of Chicago - Law School
and
Stanford Law School
Date Posted: August 04, 2011
Last Revised: September 21, 2011
Accepted Paper Series
74 downloads
A Critical Look at the Economic Argument for Taxing Only Labor Income
Tax Law Review, Vol. 63, p. 867, 2010, U of Penn, Inst for Law & Econ Research Paper No. 09-08
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: March 04, 2009
Last Revised: February 12, 2012
Accepted Paper Series
455 downloads
A Critical Note on the Efficacy of the UK's Renewable Obligation System as it Applies to Onshore Wind Energy Developments in England
Centre for International Business and Sustainability, Working Paper No. 1
Michael Jefferson
London Metropolitan University - Centre for International Business and Sustainability (CIBS)
Date Posted: March 14, 2009
Working Paper Series
69 downloads
A Definition of Liabilities in Internal Revenue Code Sections 357 and 358(D)
Michigan Law Review, Vol. 73, p. 461, 1975
Douglas A. Kahn
and
Dale A. Oesterle
University of Michigan Law School
and
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: May 04, 2007
Accepted Paper Series
112 downloads
A Different Take on the FLP Valuation Game
Tax Notes, Vol. 97, No. 5, November 4, 2002
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 10, 2012
Accepted Paper Series
11 downloads
A Disaggregated Framework for the Analysis of Structural Developments in Public Finances
ECB Working Paper No. 579
Jana Kremer
,
Cláudia Rodrigues Braz
,
Teunis Brosens
,
Geert Langenus
,
Sandro Momigliano
and
Mikko Spolander
Deutsche Bundesbank
,
Bank of Portugal
,
De Nederlandsche Bank (Dutch Central Bank)
,
National Bank of Belgium
,
Bank of Italy
and
Bank of Finland
Date Posted: January 17, 2006
Working Paper Series
60 downloads
A Disaggregated Framework for the Analysis of Structural Developments in Public Finances
Jana Kremer
,
Cláudia Rodrigues Braz
,
Teunis Brosens
,
Geert Langenus
,
Sandro Momigliano
and
Mikko Spolander
Deutsche Bundesbank
,
Bank of Portugal
,
De Nederlandsche Bank (Dutch Central Bank)
,
National Bank of Belgium
,
Bank of Italy
and
Bank of Finland
Date Posted: February 16, 2012
Working Paper Series
13 downloads
A Financial Transaction Tax for Europe?
EC Tax Review, Vol. 1, pp. 16-29, 2011
Benjamin Serafin Cortez
and
Thorsten Vogel
University of Hohenheim
and
University of Hohenheim
Date Posted: February 16, 2011
Accepted Paper Series
A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
Louis Kaplow
Harvard Law School
Date Posted: December 12, 1997
Working Paper Series
159 downloads
A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations
Northwestern Law & Econ Research Paper No. 04-02
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: January 23, 2004
Accepted Paper Series
196 downloads
A Handbook for Tax Simplification
A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009
Sebastian James
The World Bank Group
Date Posted: January 14, 2010
Last Revised: March 24, 2010
Accepted Paper Series
136 downloads
A Map of Society: Defining Income in British, British-Colonial and American Tax Legislation
British Tax Review, Vol. 2005, p. 158, 2005
Assaf Likhovski
Tel Aviv University - School of Law
Date Posted: March 30, 2005
Last Revised: February 23, 2012
Accepted Paper Series
28 downloads
A Model of R&D Valuation and the Design of Research Incentives
Insurance: Mathematics and Economics, Vol. 43, No. 3, pp. 350-367, 2008
Jason C. Hsu
and
Eduardo S. Schwartz
Research Affiliates, LLC
and
University of California, Los Angeles (UCLA) - Finance Area
Date Posted: December 31, 2007
Last Revised: November 03, 2010
Accepted Paper Series
286 downloads
A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans
Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 03, 2011
Accepted Paper Series
39 downloads
A Monte Carlo Exploration of the Vertical Property Tax Inequity Models: Searching for a 'Best' Model
Journal of Real Estate Literature, Forthcoming
Joshua C. Fairbanks
,
Paul R. Goebel ,
Michael D.S. Morris
and
William H. Dare
Ohio University - Department of Finance
,
Texas Tech University - Area of Finance
,
Oklahoma State University - Tulsa - Business & Economics
and
affiliation not provided to SSRN
Date Posted: November 19, 2012
Accepted Paper Series
16 downloads
A National Tax Bar: An End to the Attorney-Accountant Tax Turf War
St. Mary's Law Journal, Vol. 36, No. 1, 2004
Katherine D. Black
and
Steve Black
Utah Valley University
and
Texas Tech University School of Law
Date Posted: November 07, 2007
Accepted Paper Series
152 downloads
A New Approach to the Venezuelan APA Program - Improvements Modeled after the US APA Program
Tax Notes International, Vol. 51, No. 1, 2008
Andres E. Bazo
Independent
Date Posted: December 23, 2008
Accepted Paper Series
25 downloads
A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax
Wayne Law Review, 2008, Wayne State University Law School Research Paper No. 08-34
Michael J. McIntyre and
Richard D. Pomp
Wayne State University Law School
and
University of Connecticut - School of Law
Date Posted: September 19, 2008
Accepted Paper Series
169 downloads
A Political Economy Perspective of the Chinese Government Tactical Behavior
S. Cognetti de Martiis Economics Working Paper No. 8/2009, U. of Torino Department of Economics Research Paper No. 8-2009/GE
Gabriele Guggiola
KPMG Consulting
Date Posted: October 10, 2009
Working Paper Series
39 downloads
A Political Economy Theory of the Soft Budget Constraint
CEPR Discussion Paper No. 5274
James A. Robinson and
Ragnar Torvik
Harvard University - Department of Government
and
Norwegian University of Science and Technology (NTNU) - Department of Economics
Date Posted: November 18, 2005
Working Paper Series
25 downloads
A Primer on Goods and Services Tax in India
Sankha Nath Bandyopadhyay
Centre for Budget and Governance Accountability (CBGA)
Date Posted: July 09, 2012
Working Paper Series
44 downloads
A Progressive System of Mark-to-Market Taxation
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: October 21, 2010
Last Revised: November 12, 2010
Working Paper Series
30 downloads
A Progressive System of Mark-to-Market Taxation
The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: December 09, 2009
Accepted Paper Series
68 downloads
A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation
Florida State University Law Review, Forthcoming, U of Michigan Law & Econ Research Paper No. 13-001, U of Michigan Public Law Research Paper No. 303
Douglas A. Kahn
University of Michigan Law School
Date Posted: January 23, 2013
Last Revised: March 27, 2013
Accepted Paper Series
81 downloads
A Revenue Estimate Case Study: The Repatriation Holiday Revisited
Tax Notes, Vol. 120, No. 12, 2008
Edward D. Kleinbard
and
Patrick Driessen
USC Gould School of Law
and
Bloomberg Government
Date Posted: September 23, 2008
Accepted Paper Series
A Review of the Economic Literature on Tobacco Taxation
Meloria Meschi
and
Simon Trussler
FTI Consulting - London
and
FTI Consulting
Date Posted: August 10, 2011
Working Paper Series
138 downloads
A Revised Note: What is the Appropriate Tax-Base for President-Elect Obama's High-Income Household Tax?
David P. Bernstein
U.S. Treasury Department
Date Posted: November 08, 2008
Last Revised: March 19, 2012
Working Paper Series
55 downloads
A Rising Tide of Demands: India's Public Institutions and the Democratic Revolution
Sanjay G. Reddy
The New School - Department of Economics
Date Posted: November 15, 2006
Working Paper Series
64 downloads
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