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Full Text Papers: 394,289
Authors: 227,018
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Last 12 months: 11,186,953
Last 30 days: 1,033,315

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SSRN eLibrary Search Results
JEL Code: H2
1,062,740 Total downloads
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Incl. Electronic Paper 中国的竞次增长模式:以货车超载和公路收费为例 (China’s Race-to-the-Bottom Growth Model: A Case Study of Vehicle Overloading and Highway Tolls)
Xiang Tang
Peking University - School of Economics
Date Posted: August 04, 2011
Working Paper Series
57 downloads

Incl. Electronic Paper ‘Contributions to Capital’ from Nonowners
126 Tax Notes, p. 1127, 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: March 04, 2010
Accepted Paper Series
47 downloads

Incl. Electronic Paper Экспортные пошлины на нефть и нефтепродукты: необходимость отмены и сценарный анализ последствий (Export Duties on Oil and Oil Products: Need for Abolishment and Scenario Analysis)
IEP Research Papers No. 161
Yuri Bobylev , Georgy Idrisov and Sergei Germanovich Sinelnikov-Murylev
Gaidar Institute for Economic Policy , Gaidar Institute for Economic Policy and Russian Foreign Trade Academy
Date Posted: November 04, 2012
Accepted Paper Series
8 downloads

Incl. Electronic Paper Совершенствование налога на прибыль в Российской Федерации в среднесрочной перспективе (Improvement of Corporate Profit Tax in the Russian Federation in the Medium Term)
IEP Research Papers No. 149
Sergei Germanovich Sinelnikov-Murylev and Elena Shkrebela
Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
5 downloads

Incl. Electronic Paper Налог на прибыль предприятий: анализ реформы 2001 г. и моделирование налогового потенциала регионов (Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions)
IEP Research Papers No. 153
Sergei Germanovich Sinelnikov-Murylev , Georgy Idrisov and Pavel Kadochnikov
Russian Foreign Trade Academy , Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Качество администрирования налога на добавленную стоимость в странах ОЭСР и России (Quality of VAT Administration in OECD Countries and Russia)
Alexander Knobel , Sergei Germanovich Sinelnikov-Murylev and Ilya Sokolov
Gaidar Institute for Economic Policy , Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 02, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper ¿Cómo Lograr Que El Impuesto Empresarial A Tasa Única No Impacte Negativamente Las Finanzas De Las Maquiladoras En México? (How to Prevent a Negative Impact from Single Rate Business Tax or Corporate Flat Rate Tax on Mexico Maquiladoras)
Revista International Administración & Finanzas, Vol. 5, No. 2, pp. 15-28,
Jessica Lizbeth Cisneros Martínez , Cruz Elda Macías Terán , Leonel Rosiles López and Sósima Carrillo
Universidad Autónoma del Estado de Baja California , Universidad Autónoma de Baja California , Universidad Autónoma de Baja California and Universidad Autónoma de Baja California
Date Posted: January 05, 2012
Accepted Paper Series
33 downloads

Zoning as a Control of Pollution in a Spatial Environment
Oded Hochman and Gordon C. Rausser
Ben-Gurion University of the Negev - Department of Economics and University of California, Berkeley - Department of Agricultural and Resource Economics
Date Posted: March 14, 2000
Working Paper Series

Incl. Electronic Paper Zombie Life Estates, Ghost Value Transfers, and Phantom Takings: Confusions of Title and Value in Property Law Legislation
Quinnipiac Probate Law Journal, Vol. 22, No. 4, 2009
Kenneth C. Salzberg
Hamline University - School of Law
Date Posted: August 31, 2009
Accepted Paper Series
43 downloads

Incl. Electronic Paper Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen (Interest Barrier-Induced Interest Deduction Restrictions, the Debt Capital Tax Shield, and Entrepreneurial Capital Structure Decisions )
Arqus Quantative Tax Research Discussion Paper No. 100
Tasja Klotzkowski , Massbaum Alexandra and Caren Sureth
University of Passau , University of Paderborn - Faculty of Business Administration, Economics and Business Computing and University of Paderborn
Date Posted: September 10, 2012
Last Revised: February 14, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
ZEW - Centre for European Economic Research Discussion Paper No. 08-117
Timo Reister , Christoph Spengel , Katharina Finke and Jost Heckemeyer
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: February 06, 2009
Last Revised: July 20, 2009
Working Paper Series
42 downloads

Incl. Electronic Paper Zappers: Tax Fraud, Technology and Terrorist Funding
State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 21, 2008
Accepted Paper Series
742 downloads

Incl. Electronic Paper Zappers and Phantom-Ware at the FTA: Are They Listening Now?
State Tax Notes, Forthcoming, Boston Univ. School of Law Working Paper No. 08-21
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 18, 2008
Accepted Paper Series
187 downloads

Incl. Electronic Paper Zappers - Retail VAT Fraud
Boston Univ. School of Law Working Paper No. 10-04
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 26, 2010
Last Revised: March 09, 2010
Working Paper Series
281 downloads

Incl. Electronic Paper Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology
50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 02, 2008
Last Revised: July 26, 2012
Accepted Paper Series
362 downloads

Incl. Electronic Paper Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence
University of Pittsburgh Tax Review, Vol. 7, No. 43, 2009, Seattle University School of Law Research Paper No. 10-17
Russell Powell
Seattle University School of Law
Date Posted: March 02, 2009
Last Revised: January 09, 2011
Accepted Paper Series
729 downloads

Incl. Electronic Paper Young Liberals and Old Conservatives - Inequality, Mobility and Redistribution
CESifo Working Paper Series No. 1581
Astri Muren and Sten Nyberg
Stockholm University - Department of Economics and Stockholm University - Department of Economics
Date Posted: November 26, 2005
Working Paper Series
58 downloads

Incl. Electronic Paper You Only Die Once: Managing Discrete Interdependent Risks
Geoffrey M. Heal and Howard Kunreuther
Columbia Business School - Finance and Economics and University of Pennsylvania - The Wharton School - Center for Risk Management
Date Posted: July 24, 2003
Working Paper Series
135 downloads

Incl. Electronic Paper You Can Take It with You: Transferability of Proposition 13 Tax Benefits, Residential Mobility, and Willingness to Pay for Housing Amenities
UC Berkeley Center for Labor Economics Working Paper No. 72
Fernando V. Ferreira
University of Pennsylvania - The Wharton School
Date Posted: February 05, 2005
Working Paper Series
129 downloads

Incl. Electronic Paper Yardstick Competition and Political Agency Problems
U of London Queen Mary Economics Working Paper No. 441
Paul Belleflamme and Jean Hindriks
CORE and Louvain School of Management, UCL (Université Catholique de Louvain) and University of London, Queen Mary - Department of Economics
Date Posted: October 19, 2001
Working Paper Series
105 downloads

Incl. Electronic Paper Xilinx, the Arm’s Length Standard and Independent Behavior: Can an Undue Emphasis on Independent Party Behavior Distort Arm’s Length?
Bentley University Working Paper, Forthcoming
Brett R. Wilkinson and Tracy Noga
Baylor University - Department of Accounting & Business Law and Bentley University
Date Posted: May 20, 2010
Working Paper Series
72 downloads

Incl. Electronic Paper Written Testimony of Roger Colinvaux Before the House Committee on Ways & Means, Hearing on Tax Reform and Charitable Contributions
Tax Notes, Vol. 32, No. 53, 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: February 23, 2013
Accepted Paper Series
15 downloads

Wrestling with Decoupling
Trusts & Estates, Vol. 145, No. 2, February 2006
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: May 10, 2006
Accepted Paper Series

Would Big Tobacco Have Been Better? The Social Welfare Implications of Antitrust Action in the Presence of Negative Externalities
Wellesley College Working Paper No. 99-07
Ellen Gulbrandsen and Susan Skeath
Wellesley College - Department of Economics and Wellesley College - Department of Economics
Date Posted: September 07, 1999
Working Paper Series

Incl. Electronic Paper Would a Flat Tax Stimulate Entrepreneurship in Germany?: A Behavioural Microsimulation Analysis Allowing for Risk
DIW Berlin Discussion Paper No. 773
Frank M. Fossen
Free University of Berlin (FUB) - Department of Business and Economics
Date Posted: April 09, 2008
Working Paper Series
49 downloads

Incl. Electronic Paper Worse than Exemption
Emory Law Journal, Vol. 59, No. 1, October 2009
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: January 17, 2010
Last Revised: March 18, 2013
Accepted Paper Series
202 downloads

Incl. Electronic Paper Worldwide Taxation, Worldwide Enforcement
Tax Notes International, Vol. 54, No. 9, June 2009
Thomas Greenaway
KPMG International, LLP - Boston, MA Office
Date Posted: July 01, 2010
Accepted Paper Series
102 downloads

Incl. Electronic Paper Worldwide Tax Reform: Reversing the Race to the Bottom
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 13, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Working Time Reduction, Labour Cost, Employment and Inequality - A Review
Fabrice Gilles
University of Lille I - EQUIPPE
Date Posted: January 14, 2008
Working Paper Series
72 downloads

Incl. Electronic Paper Working Poor in Europe: A Partial Basis Income for Workers?

Wolfgang Strengmann-Kuhn
Goethe-University Frankfurt am Main - Department of Economics
Date Posted: June 04, 2003
Working Paper Series
155 downloads

Incl. Electronic Paper Working For Free: It Ought To Be Against the (Tax) Law
Mississippi Law Journal, Vol. 76, No. 1, p. 227, 2006, TJSL Legal Studies Research Paper No. 892864
Richard Winchester
Thomas Jefferson School of Law
Date Posted: March 23, 2006
Last Revised: September 17, 2009
Accepted Paper Series
213 downloads

Incl. Electronic Paper Workforce or Workfare?
NHH Dept. of Economics Discussion Paper No. 8/2011
Laurence M. Jacquet and Craig Brett
Norwegian School of Economics (NHH) - Department of Economics and Mount Allison University - Department of Mathematics and Computer Science
Date Posted: April 30, 2011
Working Paper Series
17 downloads

Incl. Electronic Paper Workforce or Workfare?
CESifo Working Paper No. 3463
Craig Brett and Laurence M. Jacquet
Mount Allison University - Department of Mathematics and Computer Science and Norwegian School of Economics (NHH) - Department of Economics
Date Posted: June 01, 2011
Working Paper Series
40 downloads

Incl. Electronic Paper Workfare: An Effective Alternative to the Combination Wages
IZA Discussion Paper No. 2399
Holger Bonin and Hilmar Schneider
Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: November 09, 2006
Working Paper Series
65 downloads

Incl. Electronic Paper Workers, Warriors and Criminals: Social Conflict in General Equilibrium
Brown University Economics Working Paper No. 2004-10
Ernesto Dal Bo and Pedro Dal Bo
University of California, Berkeley - Haas School of Business - Business and Public Policy and Brown University - Department of Economics
Date Posted: September 23, 2004
Working Paper Series
161 downloads

Incl. Electronic Paper Workers' Tax Evasion in Italy
Econpubblica Working Paper No. 104
Carlo V. Fiorio and Francesco D'Amuri
University of Milan - Dipartimento di Scienze Economiche, Aziendali e Statistiche and Bank of Italy
Date Posted: April 21, 2005
Working Paper Series
181 downloads

Incl. Electronic Paper Workers of Heterogeneous Ability and Fiscal Structure
Gabriel Martinez
Instituto Tecnológico Autónomo de México (ITAM)
Date Posted: August 14, 2012
Last Revised: September 23, 2012
Working Paper Series
8 downloads

Incl. Electronic Paper Workable Environmentally Related Energy Taxes
IDB Working Paper No. IDB-WP-351
Fernando H. Navajas , Monica Panadeiros and Oscar Natale
Fundacion de Investigaciones Economicas Latinoamericanas (FIEL) , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 17, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Work Norms and the Welfare State
CESifo Working Paper Series No. 3665
Giacomo Corneo
Free University of Berlin (FUB)
Date Posted: December 06, 2011
Working Paper Series
45 downloads

Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment Based Benefit Extension
Marcelo Bergolo and Guillermo Cruces
Universidad de la Republica - Instituto de Economía and CEDLAS, Universidad Nacional de La Plata
Date Posted: September 29, 2012
Working Paper Series

Incl. Electronic Paper Words! Words! Words!: Teaching the Language of Tax
Journal of Legal Education, Vol. 55, No. 4, 2006, Georgetown Public Law Research Paper No. 887404, Georgetown Law and Economics Research Paper No. 887404
Stephen B. Cohen
Georgetown University Law Center
Date Posted: March 03, 2006
Accepted Paper Series
789 downloads

Women, Children, and Taxation
King's College Law Journal, Vol. 10
Winnie M.F. Chan
University of Warwick School of Law
Date Posted: April 12, 2001
Accepted Paper Series

Women and the Social Security Earnings Test
Theodore F. Figinski
University of California, Irvine - Department of Economics
Date Posted: May 13, 2011
Last Revised: December 15, 2011
Working Paper Series

Incl. Electronic Paper Withholding Taxes and the Cost of Public Debt
IMF Working Paper No. 94/18
Harry Huizinga
Tilburg University - Center for Economic Research (CentER)
Date Posted: February 15, 2006
Working Paper Series
63 downloads

Incl. Electronic Paper Withdrawal of Tax Exemptions Under Direct Tax Code - An Obstacle for Economic Growth
Journal of Accounting & Control, Forthcoming
Pravin Saxena and Nitin Kishore Saxena
Dayalbagh Educational Institute, Dayalbagh, Agra, India and Dayalbagh Educational Institute, Dayalbagh, Agra, India
Date Posted: August 19, 2012
Accepted Paper Series
13 downloads

Incl. Electronic Paper Wisconsin Metropatterns: Regional Cooperation, Economic Growth, and Environmental Protection
Myron Orfield and Thomas Luce
University of Minnesota Law School and Ameregis - Research
Date Posted: March 10, 2006
Working Paper Series
58 downloads

Incl. Electronic Paper Wireless Philadelphia: A Leap into the Unknown
Progress & Freedom Foundation Progress on Point Paper No. 12.3
Thomas M. Lenard
Technology Policy Institute
Date Posted: May 20, 2007
Working Paper Series
61 downloads

Incl. Electronic Paper Winter Heating or Clean Air? Unintended Impacts of China's Huai River Policy
MIT Department of Economics Working Paper No. 09-02
Douglas Almond Jr., Yuyu Chen , Michael Greenstone and Li Hongbin
Columbia University - Graduate School of Arts and Sciences, Department of Economics , Peking University - Guang Hua School of Management , Massachusetts Institute of Technology (MIT) - Department of Economics and Tsinghua University
Date Posted: January 15, 2009
Working Paper Series
507 downloads

Winning or Losing from Dynamic Bottleneck Congestion Pricing? - The Distributional Effects of Road Pricing with Heterogeneity in Values of Time and Schedule Delay
Journal of Public Economics, Vol. 95, Nos. 7-8, pp. 983-992, 2011(dx.doi.org/10.1016/j.jpubeco.2010.12.003)
Vincent A.C. van den Berg and Erik T. Verhoef
VU University Amsterdam and VU University Amsterdam - Department of Spatial Economics
Date Posted: December 26, 2010
Last Revised: April 15, 2012
Accepted Paper Series

Winner-Take-All Markets: Easing the Case for Progressive Taxation
Florida Tax Review, 1998
Martin J. McMahon Jr. and Alice G. Abreu
University of Florida - Levin College of Law and Temple University - James E. Beasley School of Law
Date Posted: August 20, 1998
Last Revised: September 02, 2009
Accepted Paper Series


 

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