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JEL Code: H22
43,026 Total downloads
Showing Papers 1 - 50 of 390
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Taxing Undocumented Immigrants: Separate, Unequal and Without Representation
Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: February 15, 2006
Accepted Paper Series
3566 downloads
Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Robert W. McGee
Fayetteville State University
Date Posted: November 09, 2005
Working Paper Series
1195 downloads
Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS
Ricardo Lopes Cardoso
Getulio Vargas Foundation - EBAPE-FGV
Date Posted: October 24, 2008
Working Paper Series
1008 downloads
Is Tax Competition Harmful?
Barry University Andreas School of Business Working Paper
Robert W. McGee
Fayetteville State University
Date Posted: November 12, 2004
Working Paper Series
992 downloads
Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition
Journal of Political Economy, Vol. 121, No. 3, Forthcoming
E. Glen Weyl and
Michal Fabinger
University of Chicago
and
Pennsylvania State University
Date Posted: January 08, 2009
Last Revised: March 06, 2013
Accepted Paper Series
889 downloads
The Effect of the Frequency of Holdings Data on Conclusions About Mutual Fund Management Behavior
Bloomberg Portfolio Research Paper No. 2010-04-FRONTIERS
Edwin J. Elton ,
Martin J. Gruber ,
Christopher R. Blake ,
Yoel Krasny
and
Sadi Ozelge
New York University (NYU) - Department of Finance
,
New York University (NYU) - Department of Finance
,
Fordham University Schools of Business
,
New York University (NYU) - Leonard N. Stern School of Business
and
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: August 03, 2006
Last Revised: April 07, 2010
Working Paper Series
854 downloads
VAT Fraud and Evasion: What Do We Know, and What Can Be Done?
IMF Working Paper No. 07/31
Stephen Smith and
Michael Keen
University College London - Department of Economics
and
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: February 21, 2007
Working Paper Series
822 downloads
An Overview of the 'Tax Gap'
Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 21, 2008
Last Revised: October 16, 2008
Accepted Paper Series
717 downloads
Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax
NYU Law and Economics Research Paper No. 07-25, Hamilton Project Discussion Paper No. 2007-07
Lily L. Batchelder
New York University School of Law
Date Posted: June 18, 2007
Working Paper Series
676 downloads
Estate Tax Reform: Issues and Options
Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Lily L. Batchelder
New York University School of Law
Date Posted: December 26, 2008
Last Revised: March 04, 2009
Accepted Paper Series
645 downloads
Is the Value Added Tax Naturally Progressive?
Glenn P. Jenkins ,
Hatice P. Jenkins
and
Chun Yan Kuo
Queen's University (Canada) - Department of Economics
,
Eastern Mediterranean University - Department of Banking and Finance
and
Queen's University (Canada) - Department of Economics
Date Posted: April 27, 2006
Working Paper Series
639 downloads
The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea
Chapman University Law Research Paper No. 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: November 02, 2008
Last Revised: November 26, 2010
Accepted Paper Series
612 downloads
Profits-Only Partnership Interests
Brooklyn Law Review, Vol. 74, p. 1283, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: September 03, 2008
Last Revised: October 09, 2009
Accepted Paper Series
573 downloads
What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax
NYU Law and Economics Research Paper No. 08-42
Lily L. Batchelder
New York University School of Law
Date Posted: September 28, 2008
Last Revised: November 04, 2008
Working Paper Series
553 downloads
Aggregate-Plus Theory of Partnership Taxation
Georgia Law Review, Vol. 43, p. 717, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: April 18, 2008
Last Revised: June 30, 2009
Accepted Paper Series
527 downloads
The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
Robert W. McGee
Fayetteville State University
Date Posted: October 12, 2005
Working Paper Series
465 downloads
The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
Jennifer L. Blouin ,
Jana Smith Raedy and
Douglas A. Shackelford
University of Pennsylvania - Accounting Department
,
University of North Carolina at Chapel Hill
and
University of North Carolina at Chapel Hill
Date Posted: January 19, 2001
Working Paper Series
376 downloads
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
368 downloads
Firm Investment, Corporate Finance, and Taxation
IMF Working Paper No. 02/237
Geremia Palomba
International Monetary Fund (IMF)
Date Posted: February 27, 2003
Working Paper Series
364 downloads
Lobbying and Taxes
American Journal of Political Science, Vol. 53, Issue 4. p. 893-909
Brian Kelleher Richter ,
Krislert Samphantharak
and
Jeffrey F. Timmons
University of Texas at Austin - Red McCombs School of Business
,
University of California, San Diego - School of International Relations and Pacific Studies
and
IE Business School
Date Posted: January 10, 2008
Last Revised: December 10, 2011
Working Paper Series
359 downloads
Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes
3rd Annual Conference on Empirical Legal Studies Papers
Lily L. Batchelder
and
Surachai Khitatrakun
New York University School of Law
and
Tax Policy Center
Date Posted: May 16, 2008
Last Revised: October 31, 2008
Working Paper Series
350 downloads
Emission Trading Beyond Europe: Linking Schemes in a Post-Kyoto World
ZEW - Centre for European Economic Research Discussion Paper No. 06-058
Niels Anger
Centre for European Economic Research (ZEW)
Date Posted: August 29, 2006
Last Revised: August 26, 2008
Working Paper Series
331 downloads
Optimal Tax Policy and the Symmetries of Ignorance
Tax Law Review, Vol. 66, 2012, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19, U of Penn Law School, Public Law Research Paper No. 11-21
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 03, 2011
Last Revised: April 21, 2012
Working Paper Series
327 downloads
In a World Without Borders: The Impact of Taxes on Internet Commerce
Austan Goolsbee
University of Chicago - Booth School of Business
Date Posted: February 04, 1999
Working Paper Series
311 downloads
Economic Effects of Vat Reform in Germany
ZEW - Centre for European Economic Research Discussion Paper No. 06-030
Stefan Boeters
,
Christoph Böhringer ,
Thiess Buettner and
Margit Kraus
CPB Netherlands Bureau of Economic Policy Analysis
,
University of Oldenburg - Economic PolicyCentre for European Economic Research (ZEW)
,
Ifo Institute for Economic Research
and
Centre for European Economic Research (ZEW)
Date Posted: May 22, 2006
Last Revised: August 26, 2008
Working Paper Series
310 downloads
Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States
PMMA Working Paper No. 2007-18
Ajitava Raychaudhuri
,
Sudip Kumar Sinha and
Poulomi Roy
Jadavpur University
,
Government of West Bengal - Department of Finance (Revenue)
and
Surendra Nath College
Date Posted: May 08, 2007
Working Paper Series
304 downloads
Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective
Pepperdine Law Review, Vol. 3, 2006
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: May 02, 2006
Accepted Paper Series
300 downloads
International Tax Competition, Tax Cooperation and Capital Controls
University of Aarhus Dept. of Econ. WP 1997-9
Bo Sandemann Rasmussen
University of Aarhus - Department of Economics
Date Posted: July 22, 1997
Working Paper Series
276 downloads
Assessing Emission Allocation in Europe: An Interactive Simulation Approach
ZEW - Centre for European Economic Research Discussion Paper No. 04-040
Christoph Böhringer ,
Tim Hoffmann
,
Andreas Lange ,
Andreas Löschel and
Ulf Moslener
University of Oldenburg - Economic PolicyCentre for European Economic Research (ZEW)
,
Centre for European Economic Research (ZEW)
,
University of Hamburg
,
Centre for European Economic Research (ZEW)
and
Center for European Economic Research (ZEW)
Date Posted: July 03, 2004
Last Revised: August 14, 2008
Working Paper Series
271 downloads
Business Taxes and International Competitiveness
U of Penn, Inst for Law & Econ Research Paper No. 08-12
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: May 28, 2008
Working Paper Series
269 downloads
Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004
Tax Foundation Working Paper No. 1
Andrew Chamberlain
and
Gerald T. Prante
University of California, San Diego (UCSD) - Department of Economics
and
Lynchburg College, School of Business and Economics
Date Posted: April 03, 2007
Working Paper Series
268 downloads
Government Subsidies: Concepts, International Trends, and Reform Options
IMF Working Paper No. 95/91
Benedict J. Clements ,
Réjane Hugounenq and
Gerd Schwartz
International Monetary Fund (IMF) - Expenditure Policy Division
,
affiliation not provided to SSRN
and
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: February 15, 2006
Working Paper Series
266 downloads
The Dynamics of Informal Employment
International Finance Working Paper No. 664
Jane E. Ihrig and
Karine S. Moe
Federal Reserve Board - International Financial Transactions
and
Macalester College - Department of Economics
Date Posted: July 14, 2000
Working Paper Series
255 downloads
Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
Jennifer L. Blouin ,
Jana Smith Raedy and
Douglas A. Shackelford
University of Pennsylvania - Accounting Department
,
University of North Carolina at Chapel Hill
and
University of North Carolina at Chapel Hill
Date Posted: October 12, 2000
Working Paper Series
250 downloads
Tax Incidence Under Imperfect Competition
Philip Reny
,
Simon Wilkie
and
Michael A. Williams
University of Chicago - Department of Economics
,
University of Southern California Law School
and
Competition Economics LLC
Date Posted: June 29, 2011
Working Paper Series
250 downloads
Political Campaigning by Churches and Charities: Hazardous for 501(c)(3)s; Dangerous for Democracy
Georgetown Law Journal, Forthcoming, Ohio State Public Law Working Paper No. 85, Center for Interdisciplinary Law and Policy Studies Working Paper No. 58
Donald B. Tobin
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: December 04, 2006
Accepted Paper Series
246 downloads
Income Distribution and Tax and Government Social Spending Policies in Developing Countries
IMF Working Paper No. 00/62
Hamid R. Davoodi ,
Sanjeev Gupta
and
Ke-young Chu
International Monetary Fund (IMF) - Fiscal Affairs Department
,
International Monetary Fund (IMF) - Fiscal Affairs Department
and
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: February 10, 2006
Working Paper Series
239 downloads
Environmental Fiscal Policy in an Endogenous Growth Model with Human Capital
FEEM Working Paper No. 6.2001
Walid Oueslati
Institut National d'Horticulture, THEMA
Date Posted: June 15, 2001
Working Paper Series
237 downloads
Is Equity Compensation Tax Advantaged?
Boston U. School of Law Working Paper No. 04-01
David I. Walker
Boston University School of Law
Date Posted: February 13, 2004
Working Paper Series
237 downloads
Determinants of Nonprofits' Taxable Activities
UC Davis Graduate School of Management Research
Robert J. Yetman and
Michelle Yetman
University of California, Davis - Graduate School of Management
and
University of California, Davis - Graduate School of Management
Date Posted: February 12, 2001
Last Revised: January 15, 2009
Working Paper Series
235 downloads
Are All Lotteries Regressive? Evidence from the Powerball
National Tax Journal, June 2004
Emily F. Oster
University of Chicago - Department of Economics
Date Posted: March 27, 2004
Accepted Paper Series
233 downloads
The Economic Consequences of the French Wealth Tax
La Revue de Droit Fiscal, Vol. 14, p. 5, April 2007
Eric Pichet
BEM Bordeaux Management School
Date Posted: August 16, 2009
Last Revised: June 17, 2011
Accepted Paper Series
231 downloads
The Uncertain Case Against the Double Taxation of Corporate Income
North Carolina Law Review, Vol. 68, p. 613, 1990
Jeffrey L. Kwall
Loyola University Chicago School of Law
Date Posted: April 30, 2006
Accepted Paper Series
227 downloads
The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
Michael Smart and
Richard M. Bird
University of Toronto - Department of Economics
and
University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 29, 2008
Last Revised: November 03, 2008
Working Paper Series
225 downloads
Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation
ZEW - Centre for European Economic Research Discussion Paper No. 06-018
Christoph Böhringer ,
Henrike Koschel
and
Ulf Moslener
University of Oldenburg - Economic PolicyCentre for European Economic Research (ZEW)
,
Center for European Economic Research (ZEW)
and
Center for European Economic Research (ZEW)
Date Posted: April 18, 2006
Last Revised: August 26, 2008
Working Paper Series
221 downloads
Progressivity and Potential Income: Measuring the Effect of Changing Work Patterns on Income Tax Progressivity
Columbia Law Review, Vol. 108, Pg. 1551, 2008, 2nd Annual Conference on Empirical Legal Studies Paper, U of Penn Law School, Public Law Working Paper No. 07-03, U of Penn, Inst for Law & Econ Research Paper No. 07-02
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 05, 2007
Last Revised: March 08, 2012
Accepted Paper Series
219 downloads
From the Greedy to the Needy
Oregon Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2009-05
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 16, 2008
Last Revised: January 11, 2009
Accepted Paper Series
215 downloads
The Ethics of Tax Evasion: A Survey of Chinese Business and Economics Students
Robert W. McGee and
An Yuhua
Fayetteville State University
and
University of International Business and Economics
Date Posted: December 13, 2005
Working Paper Series
210 downloads
Taxation and Pricing of Petroleum Products in Developing Countries: A Framework for Analysis with Application to Nigeria
IMF Working Paper No. 03/42
Shahabuddin Hossain
International Monetary Fund (IMF)
Date Posted: January 28, 2006
Working Paper Series
208 downloads
Public Finance in Transition Economies: How Competitive Are They?
Robert W. McGee
Fayetteville State University
Date Posted: October 09, 2005
Working Paper Series
207 downloads
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