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JEL Code: H24
189,302 Total downloads
Showing Papers 1 - 50 of 1,254
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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
Date Posted: May 25, 20131 downloads
Modelling Charitable Donations: A Latent Class Panel Inverse Hyperbolic Sine Heteroskedastic Tobit Approach
Sarah Brown
,
William H. Greene ,
mark harris
and
Karl Taylor V
Date Posted: May 24, 20131 downloads
Can a Dividend Tax Credit Be Justified in a Small Open Economy?
Peter S. Spiro
Date Posted: May 24, 201311 downloads
Taxable and Tax-Deferred Investing with the Limited Use of Losses
Marcel Fischer
and
Michael F. Gallmeyer
Date Posted: May 19, 20132 downloads
Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation MEA Discussion Paper No. 267
Dirk Krueger
and
Alexander Ludwig
Date Posted: May 17, 20137 downloads
Taxation and the Household Saving Rate: Evidence from OECD Countries BNL Quarterly Review,Vol. 53, No. 212, March 2000
Vito Tanzi
and
Howell H. Zee
Date Posted: May 13, 20132 downloads
Families, Taxes and the Welfare System IZA Discussion Paper No. 7369
Nicole B. Simpson
Date Posted: May 11, 20136 downloads
Early Withdrawals from Retirement Accounts during the Great Recession FEDS Working Paper No. 2013-22
Robert Argento
,
Victoria L. Bryant
and
John Sabelhaus
Date Posted: May 11, 20138 downloads
The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
Eric Bennett Rasmusen
Date Posted: May 10, 201351 downloads
Contribution Dynamics in Defined Contribution Pension Plans During the Great Recession of 2007–2009 Social Security Bulletin, Vol. 73, No. 2: 85-102, 2013
Irena Dushi ,
Howard Iams
and
Christopher R. Tamborini
Date Posted: May 09, 20134 downloads
No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families SPP Research Paper No. 6-15
Matt Krzepkowski
and
Jack Mintz
Date Posted: May 09, 20132 downloads
Available at: Introducing a Nearly Vast Amount of Work to Be Done Journal of Law: Periodical Laboratory of Legal Scholarship, Vol. 3, No. 1, pp. 1-26, 2013
Ross E. Davies
Date Posted: May 08, 2013Last Revised: May 22, 201323 downloads
Who Participates in Tax Avoidance? CESifo Working Paper Series No. 4219
Annette Alstadsæter and
Martin Jacob
Date Posted: May 08, 201324 downloads
Maternal Employment: The Impact of Triple Rationing in Childcare in Flanders
Dieter Vandelannoote
,
Pieter Vanleenhove
,
André Decoster
,
Joris Ghysels
and
Gerlinde Verbist
Date Posted: May 08, 20133 downloads
Progressivity and Redistribution in Non‐Revenue Neutral Tax Reforms: The Level and Distance Effects Review of Income and Wealth, Vol. 59, Issue 2, pp. 326-340, 2013
Santiago Díaz De Sarralde
,
Carlos Garcimartin
and
Jesus Ruiz-Huerta
Date Posted: May 03, 2013
The Growth Effects of Tax Rate in the OECD
Norman Gemmell
,
Richard Kneller
and
Ismael Sanz
Date Posted: April 26, 201315 downloads
Estimating Intensive and Extensive Tax Responsiveness: Do Older Workers Respond to Income Taxes? RAND Working Paper Series WR-987
Abby Alpert and
David Powell
Date Posted: April 10, 201313 downloads
Rationale and Changing the Charitable Deduction Tax Notes, Vol. 138, No. 1453, 2013
Roger Colinvaux
Date Posted: April 06, 201378 downloads
A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues SPP Research Paper No. 6-11
Ronald D. Kneebone and
Margarita Gres
Date Posted: March 30, 201316 downloads
Reform Proposals for Replenishing Retirement Savings SPP Research Paper No. 6-9
Jack Mintz and
Thomas A. Wilson
Date Posted: March 30, 201311 downloads
When Sommers are Winters: Do Blanks Denote Revocability? Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
Date Posted: March 25, 201365 downloads
Flat Tax in the EU – 'Something of Craze'?: The Bulgarian Case Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers
,
Emil Kalchev
Date Posted: March 24, 2013Last Revised: May 22, 201320 downloads
The Debt Tax Shield: A Balance Sheet Approach
Deen Kemsley
Date Posted: March 24, 201334 downloads
Level and Progressivity of Labour Income Taxation in Slovenia and Croatia Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers
,
Tanja Kosi
and
Štefan Bojnec
Date Posted: March 23, 2013Last Revised: May 22, 20136 downloads
Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options
George Ryan Huston ,
Richard M. Morton and
Thomas Joseph Smith
Date Posted: March 16, 201325 downloads
Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments Harvard Business Law Review Online, Vol. 3, p. 108, 2013
David S. Miller
Date Posted: March 15, 2013124 downloads
What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes CESifo Working Paper Series No. 4134
Mario Morger
Date Posted: March 08, 20139 downloads
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review Journal of Economic Literature, Vol. 50, No. 1, 2012
Emmanuel Saez ,
Joel B. Slemrod and
Seth H. Giertz
Date Posted: March 05, 2013
Do Capital Income Taxes Hinder Growth? U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
Date Posted: February 22, 2013Last Revised: March 10, 2013382 downloads
Tax Advice for the Second Obama Administration Pepperdine Law Review, Vol. 40, No. 5, 2013, Pepperdine University Legal Studies Research Paper No. 2013/9, U of Cincinnati Public Law Research Paper No. 13-03
Paul L. Caron
Date Posted: February 19, 2013Last Revised: May 09, 201381 downloads
Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts 2013 American Taxation Association Midyear Meeting: Research Forum
Oliver Okafor
and
Hussein Warsame
Date Posted: February 18, 2013
Access to Tax InJustice Pepperdine Law Review (Issue 5 of Volume 40) (Spring 2013)
Francine J. Lipman
Date Posted: February 14, 201335 downloads
How Flat is the Flat Tax
Georgi S. Smatrakalev
Date Posted: February 13, 2013
Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy RAND Working Paper Series WR- 975
David Powell
Date Posted: February 06, 2013Last Revised: April 17, 201319 downloads
Relative Consumption and Tax Evasion CESifo Working Paper Series No. 4077
Laszlo Goerke
Date Posted: January 30, 201321 downloads
Wimmer Wins FLP Annual Exclusions Tax Notes, Vol. 138, No. 4, 2013
Wendy C. Gerzog
Date Posted: January 29, 2013206 downloads
Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes IDB Working Paper No. IDB-WP-334
Eduardo A. Lora and
Deisy Johanna Fajardo
affiliation not provided to SSRN
Date Posted: January 26, 201318 downloads
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, 201339 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
Date Posted: January 23, 2013Last Revised: March 27, 201382 downloads
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
Date Posted: January 22, 201312 downloads
A Dynamic Analysis of Estate Tax Repeal Proceedings of the 2007 NTA Annual Meetings, p. 50, 2007
Craig E. Johnson
and
David Joulfaian
Date Posted: January 20, 201336 downloads
The Impact of Insurance Subsidies on Self‐Employment: Do State Non‐Group Health Insurance Regulations Matter? Contemporary Economic Policy, Vol. 31, Issue 1, pp. 94-109, 2013
Bradley T. Heim and
Ithai Lurie
affiliation not provided to SSRN
Date Posted: January 19, 2013
18 Billion at One Blow: Evaluating Germany's Twenty Biggest Tax Expenditures National Tax Association Proceedings, 2011, 104th Annual Conference, New Orleans, LA, Forthcoming, FiFo Discussion Papers 12-4
Michael Thöne
Date Posted: January 15, 20139 downloads
Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors International Tax and Public Finance, Forthcoming, Victoria University of Wellington School of Business Working Paper No. 04/2012
John Creedy and
Norman Gemmell
Date Posted: January 15, 20135 downloads
Federal AMT and the State Income Tax Deduction: Gateway to Reform Tax Notes, Vol. 137, No. 10, 2012
Yvonne L. Hinson
and
Ralph B. Tower
Date Posted: January 14, 20137 downloads
Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures Victoria University of Wellington Business School Working Paper No. 05/2012
John Creedy and
Norman Gemmell
Date Posted: January 14, 20131 downloads
The Influence of Premium Subsidies on Moral Hazard in Insurance Contracts Munich Risk and Insurance Center (MRIC) Working Paper No. 17
Johannes Gerd Jaspersen
and
Andreas Richter
Date Posted: January 10, 2013Last Revised: February 21, 201333 downloads
To Choose or Not to Choose: Federal Income Tax Credits and Deductions and College Choice Decisions Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2013-01-01
Tatyana Guzman
Date Posted: January 07, 2013Last Revised: January 30, 201328 downloads
In-Work Benefits and the Nordic Model IZA Discussion Paper No. 7084
Ann-Sofie Kolm and
Mirco Tonin
Date Posted: January 05, 201311 downloads
What Went Wrong with the Bush Tax Cuts Mercatus Research, November 2012
Matthew D. Mitchell
and
Andrea M. Castillo
Date Posted: January 03, 201315 downloads
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