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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,242
Full Text Papers: 398,123
Authors: 228,655
Papers Received in
  Last 12 months:
69,587

Paper Downloads:
To date: 66,708,528
Last 12 months: 11,224,159
Last 30 days: 834,566

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  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
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5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: H22
43,246 Total downloads
Showing Papers 1 - 50 of 400
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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 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
3 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
63 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 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 Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?
DIW Berlin Discussion Paper No. 1303
Stefan Bach
German Institute for Economic Research (DIW Berlin)
Date Posted: May 30, 2013
Working Paper Series
3 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 Equity Versus Efficiency in the Design of the Tax Mix
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Date Posted: May 26, 2013
Working Paper Series
14 downloads

Incl. Electronic Paper Estate vs. Capital Gains Taxation: An Evaluation of Prospective Policies for Taxing Wealth at the Time of Death
FEDS Working Paper No. 2013-28
Robert B. Avery , Kevin B. Moore and Daniel Grodzicki
Board of Governors of the Federal Reserve System - Financial Studies Section , Federal Reserve Board and Stanford University - Department of Economics
Date Posted: May 25, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Does the EU ETS Bite? The Impact of Allowance Over-Allocation on Share Prices
Thijs Jong , Oscar Couwenberg and Edwin Woerdman
University of Groningen - Faculty of Law - Department of Law and Economics , University of Groningen - Faculty of Law - Department of Law and Economics and University of Groningen - Faculty of Law
Date Posted: May 07, 2013
Working Paper Series
27 downloads

Incl. Fee Electronic Paper Taxation in the Two‐Sector Neoclassical Growth Model with Sector‐Specific Externalities and Endogenous Labour Supply
Japanese Economic Review, Vol. 64, Issue 2, pp. 248-275, 2013
Daisuke Amano and Jun‐Ichi Itaya
Otaru University of Commerce and Hokkaido University
Date Posted: May 07, 2013
Accepted Paper Series

Incl. Electronic Paper Incidence and Price Discrimination: Evidence from Housing Vouchers
Robert A. Collinson and Peter Ganong
New York University and Harvard University
Date Posted: April 24, 2013
Last Revised: June 10, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Section 11C of Central Excise Act, 1944: Judicial Murder of Benevolent Provision
Excise and Customs Reporter, Vol. 196, pp. 43SF-54SF, April 2013
Tarun Jain
Supreme Court of India
Date Posted: April 10, 2013
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark
CEPR Discussion Paper No. DP9410
Henrik Kleven , Camille Landais , Emmanuel Saez and Esben Anton Schultz
London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD) , London School of Economics , University of California, Berkeley - Department of Economics and Kraka
Date Posted: April 03, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Advisors’ Understanding of Tax Compliance for Choice of Business Form
Global Review of Accounting and Finance, Vol 4, No.1, March 2013, pp. 1-12
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: April 02, 2013
Accepted Paper Series
11 downloads

Incl. Electronic Paper Consumption Taxation in the Savers-Spenders Model
Keiichi Morimoto
Department of Economics, Meisei University
Date Posted: April 01, 2013
Working Paper Series
22 downloads

The Impact of Sales Taxation on Internet Commerce — An Empirical Analysis
Economics Letters 99 (2008) 557-560
Shamim Ahmed and Tony S. Wirjanto
Independent and University of Waterloo, School of Accounting & Finance and Department of Statistics & Actuarial Science
Date Posted: March 31, 2013
Accepted Paper Series

Incl. Electronic Paper Still on the Repayment of 'Indirect' Taxes
Hugo de Brito Machado Segundo
Federal University of Ceara
Date Posted: March 30, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper When Sommers are Winters: Do Blanks Denote Revocability?
Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: March 25, 2013
Accepted Paper Series
68 downloads

Incl. Electronic Paper Hypergeorgism: When is Rent Taxation as a Remedy for Insufficient Capital Accumulation Socially Optimal?
CESifo Working Paper Series No. 4144
Ottmar Edenhofer , Linus Mattauch and Jan Siegmeier
Potsdam Institute for Climate Impact Research (PIK) , Mercator Research Institute on Global Commons and Climate Change and Technical University of Berlin
Date Posted: March 14, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Social Spending and Income Redistribution in Argentina During the 2000s: The Rising Role of Noncontributory Pensions
Serie Documentos de Trabajo, Universidad del CEMA, Doc. No. 499
Nora Lustig and Carola Pessino
Tulane University and University of CEMA - Economics
Date Posted: March 13, 2013
Working Paper Series
13 downloads

Incl. Electronic Paper The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results
Center for Global Development Working Paper No. 311
Nora Lustig , George Gray Molina , Sean Higgins , Miguel Jaramillo , Wilson Jimenez , Veronica C. Paz , Claudiney Pereira , Carola Pessino , John Scott and Ernesto Yanez
Tulane University , UNDP-RBLAC , Tulane University , Grupo de Analisis para el Desarrollo (GRADE) , Tulane University - Department of Economics , Nova Southeastern University , Tulane University - Department of Economics , Universidad del CEMA , Centro de Investigación y Docencia Económicas (CIDE) and Fundacion Del Instituto Alternativo
Date Posted: March 01, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper Bank Account Debit (BAD) Taxes, Bank Lending and Industrial Growth: Evidence from Latin America
Felipe Restrepo
Boston College - Carroll School of Management
Date Posted: February 25, 2013
Last Revised: May 12, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment
Tinbergen Institute Discussion Paper 13-030/I
Matthias Weber and Arthur J. H. C. Schram
University of Amsterdam - Center for Research in Experimental Economics and Political Decision-Making (CREED) and University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: February 23, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper Short and Long-Term Effects of Environmental Tax Reform
FEEM Working Paper No. 9.2013
Walid Oueslati
Newcastle University
Date Posted: February 13, 2013
Working Paper Series
31 downloads

Incl. Electronic Paper Who Pays the Corporate Tax in a Global Economy?
National Tax Journal, Vol. 66, No. 1, 2013
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: February 09, 2013
Accepted Paper Series
107 downloads

Incl. Electronic Paper More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
IDB Working Paper No. IDB-PB-175
Teresa Ter-Minassian
affiliation not provided to SSRN
Date Posted: January 26, 2013
Working Paper Series
39 downloads

Incl. Electronic Paper To Work or Not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents
CESifo Working Paper Series No. 4065
Tuomas Kosonen
University of Helsinki - Department of Political and Economic Studies
Date Posted: January 23, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
Government Institute for Economic Research Working Paper No. 42
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: January 22, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper Incidence of a 'Social VAT' Reform: A French Scenario
IZA Discussion Paper No. 7127
Therese Rebiere
affiliation not provided to SSRN
Date Posted: January 19, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Pass-Through and Demand Forms
Michal Fabinger and E. Glen Weyl
Pennsylvania State University and University of Chicago
Date Posted: December 30, 2012
Last Revised: January 13, 2013
Working Paper Series
144 downloads

Incl. Electronic Paper Effective Tax Rates and Measures of Business Size
FEDS Working Paper No. 2012-58
Kevin B. Moore
Federal Reserve Board
Date Posted: December 27, 2012
Working Paper Series
13 downloads

Incl. Electronic Paper The Impact of a 'Soda Tax' on Prices: Evidence from French Micro Data
Banque de France Working Paper No. 415
Nicoletta Berardi , Patrick Sevestre , Marine Tepaut and Alexandre Vigneron
Banque de France - Economic Study and Research Division , Banque de France , Banque de France and Banque de France
Date Posted: December 22, 2012
Working Paper Series
109 downloads

Incl. Electronic Paper An Observation on the Effective Tax Rate for Corporate Income in Romania
Economic Computation and Economic Cybernetics Studies and Research, Vol. 45, Issue 1, 2011, p. 91-106
Lucian Tatu , Victor Dragota and Nicoleta Vintila
Bucharest Academy of Economic Studies , Bucharest University of Economic Studies and Bucharest University of Economic Studies
Date Posted: December 20, 2012
Last Revised: December 22, 2012
Accepted Paper Series
26 downloads

Incl. Electronic Paper Abusive Tax Practices: The 100-Year Onslaught on the Tax Code
17 Barry L. Rev. 179
Arthur Acevedo
The John Marshall Law School
Date Posted: December 09, 2012
Accepted Paper Series
74 downloads

The Economics of Taxing Net Wealth: A Survey of the Issues
Public Finance and Management 12(4) 2012
Jan Schnellenbach
University of Heidelberg - Alfred Weber Institute for Economics
Date Posted: November 28, 2012
Accepted Paper Series

Incl. Electronic Paper Government Fiscal Policies and Redistribution in Asian Countries
Asian Development Bank Economics Working Paper Series No. 310
Iris Claus , Jorge Martinez-Vazquez and Violeta Vulovic
Australian National University (ANU) , Georgia State University - Andrew Young School of Policy Studies and Georgia State University
Date Posted: November 27, 2012
Working Paper Series
28 downloads

Incl. Electronic Paper The Value-Added of Sectoral Disaggregation: Implications on Competitive Consequences of Climate Change Policies
ZEW - Centre for European Economic Research Discussion Paper No. 12-069
Viktoria Alexeeva-Talebi , Christoph Böhringer , Andreas Löschel and Sebastian Voigt
Centre for European Economic Research (ZEW) , University of Oldenburg - Department of Economics and Statistics , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: November 23, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper Car User Taxes, Quality Characteristics and Fuel Efficiency: Household Behavior and Market Adjustment
Tinbergen Institute Discussion Paper 12-122/VIII
Bruno De Borger and Jan Rouwendal
University of Antwerp - Department of Economics and Vrije Universiteit Amsterdam - Department of Spatial Economics
Date Posted: November 17, 2012
Working Paper Series
12 downloads

Incl. Fee Electronic Paper Relative Price Changes and Households' Welfare in Italy
Review of Income and Wealth, Vol. 58, Issue 4, pp. 675-714, 2012
Alessandra Cepparulo , Francesca Gastaldi , Paolo Liberati and Elena Pisano
affiliation not provided to SSRN , Sapienza Università di Roma , Università Roma Tre and affiliation not provided to SSRN
Date Posted: November 06, 2012
Accepted Paper Series

Incl. Electronic Paper Simplicity in Legislative Drafting and Rewriting Tax Legislation
Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: October 07, 2012
Accepted Paper Series
70 downloads

Incl. Electronic Paper The Future of the Corporate Tax
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: September 30, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: September 12, 2012
Last Revised: September 20, 2012
Accepted Paper Series
370 downloads

Incl. Electronic Paper The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
Tulane Economics Working Paper Series, Working Paper 1216
Nora Lustig , George Gray-Molina , Sean Higgins , Miguel Jaramillo , Wilson Jimenez , Veronica C. Paz , Claudiney Pereira , Carola Pessino , John Scott and Ernesto Yanez
Tulane University , affiliation not provided to SSRN , affiliation not provided to SSRN , Grupo de Analisis para el Desarrollo (GRADE) , Tulane University - Department of Economics , Nova Southeastern University , Tulane University - Department of Economics , Universidad del CEMA , affiliation not provided to SSRN and Fundacion Del Instituto Alternativo
Date Posted: August 25, 2012
Last Revised: September 05, 2012
Working Paper Series
93 downloads

Incl. Electronic Paper To Raise or Not to Raise? Impact Assessment of Russia's Incremental Gas Price Reform
ZEW - Centre for European Economic Research Discussion Paper No. 12-052
Christophe Heyndrickx , Viktoria Alexeeva-Talebi and Natalia A. Tourdyeva
affiliation not provided to SSRN , Centre for European Economic Research (ZEW) and affiliation not provided to SSRN
Date Posted: August 16, 2012
Working Paper Series
20 downloads

Incl. Electronic Paper Business Taxation and Wages – Evidence from Individual Panel Data
Ruhr Economic Paper No. 351
Thomas K. Bauer , Tanja Kasten and Lars H.R. Siemers
Rhine-Westphalia Institute for Economic Research (RWI-Essen) , Rhine-Westphalia Institute for Economic Research (RWI-Essen) and University of Siegen
Date Posted: August 04, 2012
Working Paper Series
5 downloads


 

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