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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
Papers Received in
  Last 12 months:
68,947

Paper Downloads:
To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

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  References:
238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
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5,708,794
Papers with
  Resolved
  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: H20
219,963 Total downloads
Showing Papers 101 - 150 of 1,462
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Incl. Electronic Paper Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits
John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: December 17, 2008
Last Revised: September 01, 2010
Working Paper Series
493 downloads

Incl. Electronic Paper Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 19, 2007
Working Paper Series
489 downloads

Incl. Electronic Paper Made in America for European Tax: The Internal Consistency Test
Boston College Law Review, Vol. 49, No. 4, 2008
Ruth Mason
University of Connecticut School of Law
Date Posted: October 31, 2007
Last Revised: February 27, 2013
Accepted Paper Series
488 downloads

Incl. Electronic Paper Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004
Jennifer L. Blouin and Linda K. Krull
University of Pennsylvania - Accounting Department and University of Oregon
Date Posted: August 20, 2006
Last Revised: November 15, 2011
Working Paper Series
487 downloads

Incl. Electronic Paper Flunking the ECJ's Tax Discrimination Test
Columbia Journal of Transnational Law, Vol. 46, 2007
Ruth Mason
University of Connecticut School of Law
Date Posted: October 31, 2007
Last Revised: February 27, 2013
Accepted Paper Series
478 downloads

Incl. Electronic Paper Restoring the General to the General Welfare Clause
Chapman Law Review, Vol. 4, No. 63, 2001
John C. Eastman
Chapman University - School of Law
Date Posted: June 02, 2006
Accepted Paper Series
472 downloads

Incl. Electronic Paper A Critical Look at the Economic Argument for Taxing Only Labor Income
Tax Law Review, Vol. 63, p. 867, 2010, U of Penn, Inst for Law & Econ Research Paper No. 09-08
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: March 04, 2009
Last Revised: February 12, 2012
Accepted Paper Series
455 downloads

Incl. Electronic Paper Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions
John R. Graham , Michelle Hanlon and Terry J. Shevlin
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Date Posted: April 17, 2009
Last Revised: September 01, 2010
Working Paper Series
451 downloads

Incl. Electronic Paper Moral Aspects of Taxation
U of St. Gallen, Econ. Disc. Paper No. 2001-19
Gebhard Kirchgässner
Universität St. Gallen
Date Posted: January 29, 2002
Working Paper Series
448 downloads

Incl. Electronic Paper 2009 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 84, 2010
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Date Posted: May 27, 2010
Last Revised: July 31, 2011
Accepted Paper Series
447 downloads

Incl. Electronic Paper Coloring Outside the Lines: Examining Treasury's (Lack of) Compliance With Administrative Procedure Act Rulemaking Requirements
Notre Dame Law Review, Vol. 82, 2007, Minnesota Legal Studies Research Paper No. 07-01
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: January 14, 2007
Accepted Paper Series
444 downloads

Incl. Electronic Paper Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I
Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Albert Feuer
Law Offices of Albert Feuer
Date Posted: January 12, 2012
Last Revised: January 18, 2012
Working Paper Series
443 downloads

Incl. Electronic Paper The Law is a Fractal: The Attempt to Anticipate Everything
44 Loyola University Chicago L.J. 649 (2013), U of Michigan Public Law Research Paper, No. 292
Andrew Morrison Stumpff
University of Michigan Law School
Date Posted: October 06, 2012
Last Revised: April 18, 2013
Accepted Paper Series
439 downloads

Incl. Electronic Paper Optimal Consumption and Investment with Capital Gains Taxes
Review of Financial Studies, Vol. 14, No. 3, pp. 583-616, Fall 2001
Robert M. Dammon , Harold H. Zhang and Chester S. Spatt
Carnegie Mellon University , University of Texas at Dallas - Naveen Jindal School of Management and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: September 30, 2001
Accepted Paper Series
437 downloads

Incl. Electronic Paper The Price Does Not Include Additional Taxes, Fees, and Surcharges: A Review of Research on Partitioned Pricing
Vicki Morwitz , Eric Greenleaf , Edith Shalev and Eric J. Johnson
New York University (NYU) - Department of Marketing , New York University (NYU) - Department of Marketing , New York University (NYU) and Columbia Business School - Marketing
Date Posted: February 26, 2009
Last Revised: July 26, 2011
Working Paper Series
436 downloads

Incl. Electronic Paper When Tax Treaty Derivative Benefits Provisions Don't Apply
Tax Notes International, Vol. 43, p. 563, August 14, 2006 (extended reprint of article appearing in Tax Notes, Vol. 112, p. 367, 2006)
Ruth Mason
University of Connecticut School of Law
Date Posted: July 15, 2006
Last Revised: August 29, 2008
Accepted Paper Series
433 downloads

Incl. Electronic Paper Probably? Understanding Tax Law's Uncertainty
University of Pennsylvania Law Review, Vol. 157, 2009, GWU Legal Studies Research Paper No. 422, GWU Law School Public Law Research Paper No. 422
Sarah B. Lawsky
University of California - Irvine School of Law
Date Posted: August 07, 2008
Accepted Paper Series
431 downloads

Incl. Electronic Paper The Role of Administrative Factors in Tax Reform: Simplicity, Compliance, and Administration
US TAX REFORM IN THE 21ST CENTURY, Cambridge University Press
William G. Gale and Janet Holtzblatt
Brookings Institution and Government of the United States of America - Department of the Treasury
Date Posted: November 10, 2003
Accepted Paper Series
431 downloads

Incl. Electronic Paper Causality between Tax Revenue and Government Spending in Malaysia
The International Journal of Business and Finance Research, Vol. 2, No. 2, pp. 63-73, 2008
Roshaiza Taha and Nanthakumar Loganathan
Monash University-Gippsland Campus and affiliation not provided to SSRN
Date Posted: February 17, 2010
Accepted Paper Series
430 downloads

Incl. Electronic Paper Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies
Boston Univ. School of Law Working Paper No. 09-02
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 13, 2009
Last Revised: January 18, 2009
Working Paper Series
426 downloads

Incl. Electronic Paper Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis
Tulane Law Review, Vol. 85, No. 191, 2010
Richard T. Page
Georgetown University Law Center
Date Posted: December 14, 2010
Accepted Paper Series
423 downloads

Incl. Electronic Paper Rethinking Tax Expenditures and Fiscal Language
NYU Law School, Public Law Research Paper No. 72; and NYU, Ctr for Law and Business Research Paper No. 03-20
Daniel Shaviro
New York University School of Law
Date Posted: October 02, 2003
Working Paper Series
422 downloads

Incl. Electronic Paper Does Nonprofit Ownership Matter?
Yale Journal on Regulation, Vol. 24, Winter 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-004
Jill R. Horwitz
UCLA School of Law
Date Posted: February 26, 2007
Accepted Paper Series
421 downloads

Incl. Electronic Paper The Brain Drain: A Survey of the Literature
Università degli Studi di Milano-Bicocca, Department of Statistics, Working Paper No. 2006-03-02,
Pierpaolo Giannoccolo
University of Bologna
Date Posted: April 08, 2009
Working Paper Series
417 downloads

Incl. Electronic Paper Tax Incentives Offered by Developing Countries: Attracting Foreign Investment or Creating Disaster?
Tax Notes International, Vol. 52, No. 4, 2008
Andres E. Bazo
Independent
Date Posted: December 27, 2008
Last Revised: December 29, 2008
Accepted Paper Series
416 downloads

Incl. Electronic Paper The 2008 Financial Crisis and Taxation Policy
CESifo Working Paper Series No. 2932
Thomas Hemmelgarn and Gaetan Nicodeme
European Commission and Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
Date Posted: February 08, 2010
Working Paper Series
415 downloads

Incl. Electronic Paper Investment Funds, Tax Planning and State Aid
European Taxation, Vol. 46, No. 12, pp. 565-569, December 2006
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: November 29, 2006
Accepted Paper Series
412 downloads

Incl. Electronic Paper Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis
Canadian Tax Journal, Vol. 56, No. 4, pp. 803-869, 2008
Timothy Edgar , Jonathan Farrar and Amin Mawani
Osgoode Hall Law School , York University - Schlich School of Business and York University - Department of Accounting
Date Posted: November 25, 2008
Last Revised: May 26, 2009
Accepted Paper Series
410 downloads

Incl. Electronic Paper The Swiss UMTS Spectrum Auction Flop: Bad Luck or Bad Design?
CESifo Working Paper No. 534
Elmar Wolfstetter
Humboldt University of Berlin - Faculty of Economics
Date Posted: August 21, 2001
Working Paper Series
410 downloads

Incl. Electronic Paper Starving the Beast: The Psychology of Budget Deficits
U of Penn, Inst for Law & Econ Research Paper 04-21; USC Law and Economics Research Paper No. 04-24; and USC CLEO Research Paper No. C04-21
Jonathan Baron and Edward J. McCaffery
University of Pennsylvania - Department of Psychology and USC Gould School of Law
Date Posted: September 11, 2004
Working Paper Series
402 downloads

Incl. Electronic Paper Employee Share Ownership Plans: Evaluating the Role of Tax and Other Factors Using Two Case Studies
U of Melbourne Legal Studies Research Paper No. 151
Ian Ramsay , Andrew Barnes , Tanya Josev , Jarrod Lenne , Shelley D. Marshall , Richard Mitchell and Cameron Rider
University of Melbourne - Melbourne Law School , University of Melbourne - Melbourne Law School , Melbourne Law School , University of Melbourne - Faculty of Law , Monash University - Department of Business Law and Taxation , Monash University - Department of Business Law & Taxation and Melbourne Law School
Date Posted: July 17, 2006
Working Paper Series
401 downloads

Incl. Electronic Paper Path Dependent Earnings Response Caused by Capital Gains Tax Trading
Kenton K. Yee
Mellon Capital Management
Date Posted: October 05, 2000
Working Paper Series
401 downloads

Incl. Electronic Paper Portfolio Choice with Capital Gain Taxation and the Limited Use of Losses
EFA 2008 Athens Meetings Paper, McCombs Research Paper Series No. IROM-02-08
Paul Ehling , Michael F. Gallmeyer , Sanjay Srivastava , Stathis Tompaidis and Chunyu Yang
BI - Norwegian Business School , University of Virginia (UVA) - McIntire School of Commerce , OS Financial Trading System , University of Texas at Austin - McCombs School of Business and BI Norwegian Business School
Date Posted: March 04, 2008
Last Revised: October 02, 2010
Working Paper Series
395 downloads

Incl. Electronic Paper An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001
William G. Gale and Samara R. Potter
Brookings Institution and Brookings Institution
Date Posted: April 11, 2002
Working Paper Series
391 downloads

Incl. Electronic Paper The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures
Journal of American Taxation Association, Vol. 25, No. Supplement, 2003
Sanjay Gupta and Mary Ann Hofmann
Michigan State University - Eli Broad College of Business and Appalachian State University
Date Posted: July 17, 2001
Last Revised: October 04, 2010
Accepted Paper Series
391 downloads

Incl. Electronic Paper Sovereign Wealth Funds and the Efficient Management of the Wealth of Nations
Tax Notes, September 29, 2008
Ruth Mason
University of Connecticut School of Law
Date Posted: August 22, 2008
Last Revised: October 30, 2008
Accepted Paper Series
389 downloads

Incl. Electronic Paper Excluding Expert Valuation Testimony
Tax Notes, Vol. 132, No. 13, 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 26, 2011
Accepted Paper Series
383 downloads

Incl. Electronic Paper 2008 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 83, 2009
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: February 21, 2009
Accepted Paper Series
382 downloads

Incl. Electronic Paper Optimal Tax Compliance and Penalties When the Law is Uncertain
U of Michigan Law & Economics, Olin Working Paper No. 06-009
Kyle D. Logue
University of Michigan Law School
Date Posted: December 13, 2006
Last Revised: November 14, 2007
Working Paper Series
382 downloads

Incl. Electronic Paper Sugar Taxes Aren’t Sweet: The Case Against Taxes on Sugar-Based Drinks
Ryan Vinelli
Benjamin N. Cardozo School of Law
Date Posted: June 02, 2009
Last Revised: May 07, 2010
Working Paper Series
382 downloads

Incl. Electronic Paper An Ethical Look at Paying Your 'Fair Share' of Taxes
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, pp. 318-328, Spring 1999
Robert W. McGee
Fayetteville State University
Date Posted: October 16, 2000
Accepted Paper Series
381 downloads

Incl. Electronic Paper Taxing Carried Interest: The Problematic Analogy to 'Sweat Equity'
U of Penn, Inst for Law & Econ Research Paper No. 07-22, Tax Notes, Vol. 117, p. 239, October 15, 2007
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: September 20, 2007
Last Revised: October 23, 2007
Working Paper Series
381 downloads

Incl. Electronic Paper Do Capital Income Taxes Hinder Growth?
U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 22, 2013
Last Revised: March 10, 2013
Working Paper Series
380 downloads

Incl. Electronic Paper Tax Shelters and the Code: Navigating between Text and Intent
Virginia Tax Review, Vol. 26, pp. 879-904, 2007, Brooklyn Law School, Legal Studies Paper No. 69
Steven Dean and Lawrence M. Solan
Brooklyn Law School and Brooklyn Law School
Date Posted: January 25, 2007
Accepted Paper Series
376 downloads

Incl. Electronic Paper Implementing Efficient Market Structure
CESifo Working Paper Series No. 269
Veronika Grimm , Frank Riedel and Elmar Wolfstetter
University of Alicante - Department of Economic Analysis , University of Bielefeld - Institute of Mathematical Economics (IMW) and Humboldt University of Berlin - Faculty of Economics
Date Posted: April 25, 2000
Working Paper Series
374 downloads

Incl. Electronic Paper European Group Taxation - Formula Apportionment versus Current Inclusion
Ulrich Schreiber and Gregor Fuehrich
University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: February 21, 2007
Working Paper Series
372 downloads

Incl. Electronic Paper James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff
Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
George K. Yin
University of Virginia School of Law
Date Posted: September 24, 2012
Last Revised: January 16, 2013
Accepted Paper Series
371 downloads

Incl. Electronic Paper Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship
Florida Tax Review, Forthcoming
Jeffrey H. Kahn and Douglas A. Kahn
Florida State University - College of Law and University of Michigan Law School
Date Posted: June 14, 2007
Accepted Paper Series
370 downloads

Incl. Electronic Paper 2011 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 86, 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: March 09, 2012
Accepted Paper Series
368 downloads

Incl. Electronic Paper Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: September 12, 2012
Last Revised: September 20, 2012
Accepted Paper Series
368 downloads


 

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