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SSRN eLibrary Statistics:

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Abstracts: 484,893
Full Text Papers: 394,225
Authors: 226,992
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Last 12 months: 11,186,902
Last 30 days: 1,033,309

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Total Footnotes: 8,534,471


SSRN eLibrary Search Results
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

Incl. Electronic Paper '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

Incl. Electronic Paper '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

Incl. Electronic Paper '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

Incl. Electronic Paper '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

Incl. Electronic Paper '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

Incl. Electronic Paper '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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 2006 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 09, 2006
Working Paper Series
587 downloads

Incl. Electronic Paper 2008 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 28, 2008
Working Paper Series
608 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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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