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JEL Code: H24
189,259 Total downloads
Showing Papers 1 - 50 of 1,252
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'Empire-Building', Underinvestment and Capital Gain Taxation
Journal of Current Issues in Finance, Business and Economics, Vol. 2, No. 4, 2010
Anton Miglo
University of Bridgeport - School of Business
Date Posted: January 15, 2010
Last Revised: August 31, 2010
Accepted Paper Series
'Empire-Building,' Underinvestment and Capital Gain Taxation
University of Bridgeport Working Paper
Anton Miglo
University of Bridgeport - School of Business
Date Posted: January 15, 2010
Last Revised: July 08, 2010
Working Paper Series
'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
'I Wish I Had 100 Dollars a Month …' - The Intergenerational Transfer of Poverty in Mongolia
IZA Discussion Paper No. 6487
Francesco Pastore
Seconda Università di Napoli - Dipartimento di Discipline Giuridiche ed Economiche Italiane Europee e Comparate
Date Posted: April 21, 2012
Working Paper Series
14 downloads
'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out
IZA Discussion Paper No. 3746
Leszek Morawski
and
Michal Myck
University of Warsaw - Department of Economics and Business
and
German Institute for Economic Research (DIW Berlin)
Date Posted: October 13, 2008
Working Paper Series
14 downloads
'Secondary Evasion' and the Earned Income Tax Credit
Journal of the American Taxation Association, Vol. 27, No. 2, Fall 2005
Andrew Schmidt and
Edward M. Werner
North Carolina State University
and
Drexel University - Bennett S. LeBow College of Business
Date Posted: April 24, 2006
Accepted Paper Series
'Secondary Evasion' and the Earned Income Tax Credit
Andrew Schmidt and
Edward M. Werner
North Carolina State University
and
Drexel University - Bennett S. LeBow College of Business
Date Posted: November 19, 2003
Working Paper Series
187 downloads
'Stealth Tax Rates': Effective Versus Statutory Personal Marginal Tax Rates
Canadian Tax Journal, Vol. 46, No. 5, 1998
Alan Macnaughton ,
Thomas A. Matthews and
Jeffrey Pittman
University of Waterloo - School of Accounting and Finance
,
affiliation not provided to SSRN
and
Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: April 18, 1999
Accepted Paper Series
'Stranger than Fiction': Taxing Virtual Worlds
New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 19, 2007
Last Revised: January 15, 2008
Accepted Paper Series
1570 downloads
'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
'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce
JOURNAL OF HUMAN RESOURCES, Vol. 32, No. 2, Spring 1997
Leslie A. Whittington and
James Alm
Georgetown University, Public Policy Institute (GPPI) (Deceased)
and
Tulane University
Date Posted: April 23, 1997
Accepted Paper Series
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
FiFo Institute for Public Economics, University of Cologne
Date Posted: January 15, 2013
Working Paper Series
9 downloads
1994 Yılı Hanehalkı Gelir Dağılımına Yönelik 1994 Sonrası İzlenen Vergi Politikaları: Genel Bir Analiz
Öneri Dergisi, Vol. 6, No. 22, pp. 291-300, 2004,
Muhlis Bagdigen
Karaelmas University - Department of Public Finance
Date Posted: July 08, 2009
Last Revised: July 10, 2009
Accepted Paper Series
43 downloads
2006 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 09, 2006
Working Paper Series
587 downloads
2008 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 28, 2008
Working Paper Series
608 downloads
401(k)s and Household Saving: New Evidence from the Survey of Consumer Finances
FEDS Working Paper No. 2002-06
Karen M. Pence
Board of Governors of the Federal Reserve - Household and Real Estate Finance Section
Date Posted: October 16, 2001
Working Paper Series
171 downloads
A Bird's Eye View of OECD Housing Markets
Christophe Andre
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Date Posted: June 01, 2010
Working Paper Series
A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits
St. Mary's Law Journal, Vol. 43, p. 113, 2011
Steve Black
,
Katherine D. Black
and
Michael D. Black
Texas Tech University School of Law
,
Utah Valley University
and
Parr Waddoups Brown Gee & Loveless
Date Posted: June 07, 2011
Last Revised: January 28, 2012
Accepted Paper Series
151 downloads
A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union
Robert W. McGee
Fayetteville State University
Date Posted: September 27, 2007
Working Paper Series
196 downloads
A Comprehensive Analysis and Optimization of the HRA and Procurement of Property
Ravi Agarwal and
Vignesh Ramakrishnan
Birla Institute of Management Technology
and
Birla Institute of Management Technology
Date Posted: July 31, 2010
Working Paper Series
32 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 Daddy-Daughter Chat About Economic Substance
Steve Black
Texas Tech University School of Law
Date Posted: October 12, 2008
Working Paper Series
35 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 Dynamic Analysis of Estate Tax Repeal
Proceedings of the 2007 NTA Annual Meetings, p. 50, 2007
Craig E. Johnson
and
David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
and
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: January 20, 2013
Accepted Paper Series
36 downloads
A Framework for Assessing Estate and Gift Taxation
Harvard Law and Economics Discussion Paper No. 287
Louis Kaplow
Harvard Law School
Date Posted: August 01, 2000
Working Paper Series
204 downloads
A Gini Decomposition Analysis of Inequality in the Czech and Slovak Republics during the Transition
CEPR Discussion Paper Series Number 1897
Thesia I. Garner and
Katherine Terrell
Bureau of Labor Statistics
and
Stephen M. Ross School of Business at the University of Michigan
Date Posted: November 14, 1998
Working Paper Series
A Guide to Taxation and Management Decisions
Darden Case No. UVA-C-2185
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
133 downloads
A Microsimulation Approach to an Optimal Swedish Income Tax
IZA Discussion Paper No. 4379
Peter Ericson and
Lennart Flood
Goeteborg University - School of Business, Economics and Law
and
Goeteborg University - School of Business, Economics and Law
Date Posted: September 15, 2009
Working Paper Series
28 downloads
A Model for Tax Advantages of Portfolios with Many Assets
John R. Birge
and
Song Alex Yang
University of Chicago - Booth School of Business
and
London Business School
Date Posted: September 04, 2005
Working Paper Series
156 downloads
A Model of Transfer Pricing Conflicts Between Revenue Canada and the Internal Revenue Service
Richard C. Sansing
Dartmouth College - Tuck School of Business
Date Posted: October 24, 1997
Working Paper Series
578 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 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 Exploration of Optimal IPR Protection and International Policy Cooperation
Darong Dai
and
Kunrong Shen
Nanjing University - Department of Economics
and
Nanjing University - Department of Economics
Date Posted: August 14, 2012
Working Paper Series
319 downloads
A New I Do: Towards a Marriage-Neutral Income Tax
Iowa Law Review, Vol. 91, p. 1509, 2006
Shari Motro
University of Richmond - School of Law
Date Posted: April 11, 2006
Accepted Paper Series
207 downloads
A New Twist to the Substitute for Ordinary Income Doctrine: Third Circuit Adopts 'Family Resemblance' Test to Characterize Sale of Lottery Proceeds as Ordinary Income
Tim Koski
Middle Tennessee State University - Department of Accounting
Date Posted: June 28, 2006
Working Paper Series
86 downloads
A Note on the Identification of the Bandwidth for the Potential Redistribution Index Evaluation
Pragmata Tes Oikonomias, 2009
Edyta Ewa Mazurek
Wroclaw University of Economics
Date Posted: September 07, 2009
Working Paper Series
13 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 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
82 downloads
A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis
FRB of Philadelphia Working Paper No. 11-26
Satyajit Chatterjee and
Burcu Eyigungor
Federal Reserve Bank of Philadelphia
and
Federal Reserve Bank of Philadelphia
Date Posted: August 12, 2011
Working Paper Series
80 downloads
A Re-Examination of the Effects of Personal Deductions, Tax Credits, and the Tax Rate Schedule on Income Tax Progressivity and Income Inequality
Journal of American Taxation Association, Vol 21, No 1, Spring 1999
James C. Young ,
Sarah E. Nutter and
Patrick J. Wilkie
Northern Illinois University - Department of Accountancy
,
George Mason University - Accounting Program
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: February 10, 1999
Accepted Paper Series
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
University of Calgary - Economics
and
University of Calgary - The School of Public Policy
Date Posted: March 30, 2013
Accepted Paper Series
16 downloads
A Review of Human Capital Theory: Microeconomics
University of St. Gallen, Department of Economics Discussion Paper No. 2007-01
Kai-Joseph Fleischhauer
University of Saint Gallen - Institute of Public Finance and Fiscal Law
Date Posted: January 19, 2007
Working Paper Series
814 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 Simplified Version of the Mirrlees Optimal Taxation Model
Hak Choi
Chung-Hua Institution for Economic Research
Date Posted: August 03, 2011
Last Revised: August 05, 2011
Working Paper Series
140 downloads
A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
ZEW - Centre for European Economic Research Discussion Paper No. 04-059
Christina Elschner
and
Robert Schwager
Centre for European Economic Research (ZEW)
and
Center for European Economic Research (ZEW)
Date Posted: September 07, 2004
Last Revised: August 14, 2008
Working Paper Series
66 downloads
A Simulation of the Effects of the Personal Income Tax Reform on the Tax Burden
Banco de España Research Paper No. OP-0702,
Isabel Argimón
,
Francisco de Castro
and
Ángel Luis Gómez
Banco de España
,
Banco de Espana
and
Banco de España
Date Posted: April 12, 2007
Accepted Paper Series
146 downloads
A Study of Effective Marginal Tax Rates in Quebec (Une Analyse des Taux Marginaux Effectifs d'Imposition au Quebec)
CIRPEE Working Paper No. 06-27
Jean-Yves Duclos ,
Bernard Fortin
and
Andree-Anne Fournier
Laval University
,
Laval University
and
Analysis Group, Inc.
Date Posted: August 14, 2006
Working Paper Series
126 downloads
A Summary of the Individual and Corporate Tax Proposals in the Obama Administration's Fiscal Year 2012 Budget
David S. Miller and
Charles Kaufman
Cadwalader, Wickersham & Taft
and
Cadwalader, Wickersham & Taft
Date Posted: February 23, 2011
Working Paper Series
147 downloads
A Supplement to Accounting for Stock Options (UVA-C-2155)
Darden Case No. UVA-C-2188
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
48 downloads
A Switch from Joint to Individual Taxation is Welfare Improving
DIW Berlin Discussion Paper No. 1175
André Decoster
and
Peter Haan
KU Leuven - Center for Economic Studies
and
DIW Berlin, German Institute for Economic Research
Date Posted: January 07, 2012
Working Paper Series
18 downloads
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