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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,961
Full Text Papers: 394,289
Authors: 227,018
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  Last 12 months: 		69,054

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To date: 66,050,196
Last 12 months: 11,186,953
Last 30 days: 1,033,315

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  References: 		238,981
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H24
189,269 Total downloads
Showing Papers 1 - 50 of 1,253
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Incl. Electronic Paper Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: April 24, 2012
Last Revised: March 08, 2013
Accepted Paper Series
4365 downloads

Incl. Electronic Paper 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
3570 downloads

Incl. Electronic Paper Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
CRSP Working Paper No. 615, AFA 2008 New Orleans Meetings Paper
 Joshua D. Rauh and Steven N. Kaplan
Stanford Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: September 20, 2006
Working Paper Series
2798 downloads

Incl. Electronic Paper The Irrelevance of the MM Dividend Irrelevance Theorem
 Harry DeAngelo and Linda DeAngelo
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: March 14, 2005
Working Paper Series
2482 downloads

Incl. Electronic Paper Exchange Traded Funds: A New Investment Option for Taxable Investors
MIT Department of Economics Working Paper No. 02-07
 James M. Poterba and John B. Shoven
Massachusetts Institute of Technology (MIT) - Department of Economics and Stanford University - Department of Economics
Date Posted: March 18, 2002
Working Paper Series
2122 downloads

Incl. Electronic Paper Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
 Robert H. Sitkoff and Max M. Schanzenbach
Harvard Law School and Northwestern University - School of Law
Date Posted: February 14, 2005
Accepted Paper Series
1978 downloads

Incl. Electronic Paper The Modigliani/Miller Propositions and Dividend Policy
LMU Working Paper No. 2006-22
 Joerg Wiese
Ludwig-Maximilians-Universität Munich
Date Posted: January 24, 2007
Working Paper Series
1727 downloads

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 Option Backdating and Board Interlocks
Review of Financial Studies, Forthcoming
 John M. Bizjak , Michael L. Lemmon and Ryan J. Whitby
Texas Christian University , University of Utah - Department of Finance and Utah State University
Date Posted: November 24, 2006
Last Revised: March 20, 2012
Working Paper Series
1566 downloads

Incl. Electronic Paper Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
 Lawrence W. Kenny and Stanley L. Winer
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Date Posted: August 17, 2001
Last Revised: August 18, 2009
Working Paper Series
1526 downloads

Incl. Electronic Paper The Play's the Thing: A Theory of Taxing Virtual Worlds
Hastings Law Journal, Vol. 59, No. 1, 2007
 Bryan Camp
Texas Tech University School of Law
Date Posted: April 18, 2007
Last Revised: October 25, 2009
Working Paper Series
1284 downloads

Incl. Electronic Paper The Federal Estate Tax: History, Law, and Economics
 David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: April 02, 2010
Last Revised: December 26, 2012
Working Paper Series
1214 downloads

Incl. Electronic Paper The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
 David S. Miller and Jean Marie Bertrand
Cadwalader, Wickersham & Taft and affiliation not provided to SSRN
Date Posted: February 12, 2011
Last Revised: April 23, 2011
Working Paper Series
1202 downloads

Incl. Electronic Paper 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
1198 downloads

Incl. Electronic Paper Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate
 Feng Chen , Arthur G. Kraft and Ira S. Weiss
University of Toronto - Rotman School of Management , Cass Business School and University of Chicago - Graduate School of Business
Date Posted: August 25, 1998
Last Revised: September 14, 2010
Working Paper Series
1171 downloads

Incl. Electronic Paper Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
 John R. Graham and Alok Kumar
Duke University - Fuqua School of Business and University of Miami - School of Business Administration
Date Posted: January 02, 2004
Working Paper Series
1134 downloads

Incl. Electronic Paper Philip Morris/Kraft
Darden Case No.: UVA-C-2071
 Richard Brownlee and Frederick Garner
University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
1109 downloads

Incl. Electronic Paper The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
 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: November 29, 2003
Working Paper Series
1090 downloads

Incl. Electronic Paper Replacing the Income Tax With a Progressive Consumption Tax
NYU Law School, Public Law Research Paper No. 70; and NYU, Ctr for Law and Business Research Paper No. 03-18
 Daniel Shaviro
New York University School of Law
Date Posted: September 23, 2003
Working Paper Series
1045 downloads

Incl. Electronic Paper Taxation and Public Finance in a Transition Economy: A Case Study of Russia
 Galina Preobragenskaya and Robert W. McGee
Omsk State University - School of International Business and Fayetteville State University
Date Posted: December 28, 2003
Working Paper Series
1026 downloads

Incl. Electronic Paper Tax Policy in the European Union
CESifo Working Paper Series No. 758
 Sijbren Cnossen
University of Maastricht - Department of Economics
Date Posted: October 21, 2002
Working Paper Series
1012 downloads

Incl. Electronic Paper 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
993 downloads

Incl. Electronic Paper Dividend Taxation in Europe: When the ECJ Makes Tax Policy
Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
 Alvin C. Warren Jr. and Michael J. Graetz
Harvard Law School and Columbia Law School
Date Posted: September 03, 2007
Last Revised: December 17, 2009
Working Paper Series
922 downloads

Incl. Electronic Paper The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
 Linda H. Chen , Dan S. Dhaliwal and Mark A. Trombley
Washington State University , University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Date Posted: November 10, 2007
Last Revised: July 30, 2008
Working Paper Series
920 downloads

Incl. Electronic Paper Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
 Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 13, 2011
Last Revised: September 14, 2011
Accepted Paper Series
903 downloads

Incl. Electronic Paper Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
 Shuping Chen , Xia Chen , Qiang Cheng and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business , Singapore Management University , Singapore Management University and University of California-Irvine
Date Posted: September 13, 2007
Last Revised: April 09, 2013
Working Paper Series
868 downloads

Incl. Electronic Paper What's in Your 403(B)? Academic Retirement Plans and the Costs of Underdiversification
 John Angus , William O. Brown Jr., Janet Kiholm Smith and Richard L. Smith
Claremont Graduate University - School of Mathematical Sciences , University of North Carolina (UNC) at Greensboro , Claremont McKenna College - Robert Day School of Economics and Finance and University of California, Riverside - Anderson Graduate School of Management
Date Posted: June 02, 2005
Last Revised: October 21, 2009
Working Paper Series
852 downloads

Incl. Electronic Paper What's Wrong With Shaming Corporate Tax Abuse
Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
 Joshua D. Blank
New York University School of Law
Date Posted: March 22, 2009
Last Revised: January 14, 2010
Accepted Paper Series
836 downloads

Incl. Electronic Paper Corporate Shams
New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
 Joshua D. Blank and Nancy C. Staudt
New York University School of Law and USC Gould School of Law
Date Posted: April 05, 2012
Last Revised: January 15, 2013
Accepted Paper Series
815 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 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
 Eric M. Zolt and Richard M. Bird
UCLA School of Law and University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 20, 2005
Accepted Paper Series
813 downloads

Incl. Electronic Paper Dividend Taxes and Implied Cost of Equity Capital
 Dan S. Dhaliwal , Linda K. Krull , Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting , University of Oregon , National University of Singapore and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: November 28, 2003
Working Paper Series
804 downloads

Incl. Electronic Paper Options Backdating, Tax Shelters, and Corporate Culture
U of Colorado Law Legal Studies Research Paper No. 06-38
 Victor Fleischer
University of Colorado Law School
Date Posted: October 25, 2006
Working Paper Series
804 downloads

Incl. Electronic Paper Efficiency and Tax Incentives: The Case for Refundable Tax Credits
Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
 Lily L. Batchelder , Fred T. Goldberg Jr. and Peter R. Orszag
New York University School of Law , Skadden, Arps, Slate, Meagher & Flom LLP and Brookings Institution
Date Posted: November 08, 2006
Accepted Paper Series
801 downloads

Incl. Electronic Paper Public Policy for Venture Capital
CESifo Working Paper Series No. 486
 Christian Keuschnigg and Soren Bo Nielsen
University of St. Gallen - Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics
Date Posted: July 21, 2001
Working Paper Series
763 downloads

Incl. Electronic Paper Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
 David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: October 01, 2010
Last Revised: January 15, 2011
Working Paper Series
763 downloads

Incl. Electronic Paper Ghosts of 1932: The Lost History of Estate and Gift Taxation
Florida Tax Review, Vol. 9, No. 10, 2010
 Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: July 26, 2009
Last Revised: June 14, 2010
Accepted Paper Series
754 downloads

Incl. Electronic Paper Tax Planning by Mutual Funds
 Ira S. Weiss and Arthur G. Kraft
University of Chicago - Graduate School of Business and Cass Business School
Date Posted: August 25, 1998
Working Paper Series
750 downloads

Incl. Electronic Paper The 2008 Financial Crisis: Implications for Income Tax Reform
NYU Law and Economics Research Paper No. 09-35
 Daniel Shaviro
New York University School of Law
Date Posted: July 31, 2009
Last Revised: February 12, 2011
Working Paper Series
738 downloads

Incl. Electronic Paper The Federal Gift Tax: History, Law, and Economics
OTA Papers 100
 David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: October 30, 2006
Last Revised: December 03, 2007
Working Paper Series
728 downloads

Incl. Electronic Paper Taxation
Harvard Law and Economics Discussion Paper No. 542, HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming
 Louis Kaplow
Harvard Law School
Date Posted: July 31, 2006
Accepted Paper Series
720 downloads

Incl. Electronic Paper Overcoming Overdisclosure: Toward Tax Shelter Detection
UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
 Joshua D. Blank
New York University School of Law
Date Posted: October 16, 2008
Last Revised: September 01, 2009
Accepted Paper Series
718 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper What is Tax Discrimination?
Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
 Ruth Mason and Michael S. Knoll
University of Connecticut School of Law and University of Pennsylvania Law School
Date Posted: March 27, 2011
Last Revised: April 12, 2012
Accepted Paper Series
714 downloads

Incl. Electronic Paper Do Personal Taxes Affect Corporate Financing Decisions?
 John R. Graham
Duke University - Fuqua School of Business
Date Posted: July 01, 1998
Working Paper Series
703 downloads

Incl. Electronic Paper Public Policy for Start-up Entrepreneurship with Venture Capital and Bank Finance
CESifo Working Paper Series No. 850; University of St. Gallen, Department of economics, Discussion Paper No. 2003-02
 Christian Keuschnigg and Soren Bo Nielsen
University of St. Gallen - Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics
Date Posted: February 28, 2003
Working Paper Series
698 downloads

Incl. Electronic Paper Expensing Executive Stock Options: Sorting Out the Issues

 Don M. Chance
Louisiana State University, Baton Rouge - Department of Finance
Date Posted: September 15, 2004
Working Paper Series
693 downloads

Incl. Electronic Paper 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
677 downloads

Incl. Electronic Paper Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis
 Dan S. Dhaliwal , Merle Erickson , Mary Margaret Myers and Monica Banyi
University of Arizona - Department of Accounting , University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: June 23, 2001
Working Paper Series
674 downloads

Incl. Electronic Paper Taxes, Leverage, and the Cost of Equity Capital
 Dan S. Dhaliwal , Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting , Simon School of Business, University of Rochester and National University of Singapore
Date Posted: November 11, 2005
Working Paper Series
672 downloads


 

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