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SSRN eLibrary Statistics:

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Abstracts: 684,560
Full Text Papers: 574,414
Authors: 315,210
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68,123

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Last 12 months: 12,950,328
Last 30 days: 876,462

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SSRN eLibrary Search Results
JEL Code: H24
279,727 Total downloads
Showing Papers 121 - 170 of 1,744
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Incl. Electronic Paper Global Effects of U.S. Dividend Income Tax
Tat-kei Lai, Travis Ng and Kwok Ping Tsang
Catholic University of Lille - IESEG School of Management, The Chinese University of Hong Kong (CUHK) - Department of Economics and Virginia Polytechnic Institute & State University
Date Posted: July 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Taxation of Pensions in Portugal: Is There a Rationale for a Semi-Dual Income Tax System?
CESifo Working Paper Series No. 5981
Jorge Miguel Bravo
NOVA IMS
Date Posted: July 28, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Survivor Funds
Pace Law Review, Vol. 37, No. 1, Forthcoming
Jonathan Barry Forman and Michael J. Sabin
University of Oklahoma College of Law and Independent
Date Posted: July 28, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Taxes, Stock Ownership, and Payout Policy: Evidence from a 2011 Tax Reform in Japan
Kazuki Onji and Masanori Orihara
Australian National University - Crawford School of Economics and Government and Policy Research Institute, Ministry of Finance, Japan
Date Posted: July 19, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Do Healthcare Tax Credits Help Poor Healthy Individuals on Low Incomes?
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 16
Cinzia Di Novi, Anna Marenzi and Dino Rizzi
Ca Foscari University of Venice, Ca' Foscari University of Venice, Department of Economics and Ca Foscari University of Venice - Dipartimento di Economia
Date Posted: July 14, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 14, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Using Movement of Exemption Cutoff to Estimate Tax Evasion: Theory and Evidence from Pakistan
Mazhar Waseem
University of Manchester
Date Posted: July 06, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Harry Grubert and Rosanne Altshuler
U.S. Treasury Department and Rutgers University, New Brunswick/Piscataway, Faculty of Arts and Sciences-New Brunswick/Piscataway, Department of Economics
Date Posted: June 30, 2016
Accepted Paper Series
70 downloads

Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series

Incl. Electronic Paper Relevanz der deutschen Zinsschranke für Personenunternehmen – Eine dynamische Analyse der Betroffenheit (Relevance of the German Interest Barrier for Partnerships – A Dynamic Analysis of Consternation)
ARQUS Quantitative Research in Taxation Discussion Paper No. 207
Stephan Alberternst
University of Paderborn
Date Posted: June 29, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Relevanz der Zinsschranke - Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 (Relevance of the Interest Barrier - An Empirical Evaluation of the Affected Companies for the Period of 2008 to 2012)
ARQUS Discussion Paper No. 200
Stephan Alberternst and Torben Schwar
University of Paderborn and BPW Treuhand GmbH - Steuerberatungsgesellschaft
Date Posted: June 29, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
31 downloads

Incl. Fee Electronic Paper Taxing Wealth: Evidence from Switzerland
CEPR Discussion Paper No. DP11342
Marius Brülhart, Jonathan Gruber, Matthias Krapf and Kurt Schmidheiny
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne), Massachusetts Institute of Technology (MIT) - Department of Economics, University of Lausanne and Universität Basel
Date Posted: June 27, 2016
Working Paper Series

Incl. Electronic Paper Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey
IZA Discussion Paper No. 9993
Binnur Balkan, Yusuf Soner Baskaya and Semih Tumen
Government of the Republic of Turkey - Central Bank of the Republic of Turkey, Central Bank of the Republic of Turkey and Central Bank of the Republic of Turkey
Date Posted: June 27, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper How the Rich Respond to Anticipated Tax Increases: Evidence from the 1993 Tax Act
Gerald Auten and Laura Kawano
Office of Tax Analysis (OTA) and US Department of Treasury - Office of Tax Analysis
Date Posted: June 25, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
74 downloads

Incl. Electronic Paper The Effect of Consumption Taxes on Corporate Investment
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, Johnson@Cornell Tech, Cornell University and WHU - Otto Beisheim School of Management
Date Posted: June 25, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Inter Vivos Transfers of Ownership in Family Firms
CESifo Working Paper Series No. 5923
James R. Hines Jr., Niklas Potrafke, Marina Riem and Christoph Schinke
University of Michigan, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 22, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper Bracket Creep Revisited - with and Without R>G: Evidence from Germany
Bundesbank Discussion Paper No. 37/2015
Junyi Zhu
Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Estimating Dynamic Tax Revenue Elasticities for Germany
Bundesbank Discussion Paper No. 23/2012
Gerrit B. Koester and Christoph Priesmeier
European Central Bank (ECB) and Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona - Institut d'Economia de Barcelona (IEB)
Date Posted: June 16, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Who Benefits from Tax Expenditures? Incidence Based on Wealth
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: June 14, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers
Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 14, 2016
Last Revised: June 24, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Marital Sharing of Transfer Tax Exemptions
Boston College Law Review, Vol. 57, Iss. 3, 2016
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: June 11, 2016
Last Revised: July 19, 2016
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Impact of Taxes on Competition for CEOs
European Accounting Review, Forthcoming
Peter Krenn
University of Graz - Center for Accounting Research
Date Posted: June 09, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper Modernizing Business Taxation
C.D. Howe Institute Commentary 452, May 2016
Robin Boadway and Jean-Francois Tremblay
Queen's University and Université du Quebec en Outaouais (UQO) - Department of Industrial Relations
Date Posted: June 05, 2016
Working Paper Series
32 downloads

Incl. Electronic Paper The Panama Papers: A Discussion of Some Ethical Issues
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: May 29, 2016
Last Revised: May 30, 2016
Working Paper Series
137 downloads

Incl. Electronic Paper Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
Lawrence J. Trautman
American University
Date Posted: May 26, 2016
Last Revised: June 13, 2016
Working Paper Series
433 downloads

Incl. Fee Electronic Paper Give and Take between Households and the State: Development and Application of a Benefaction – Contribution Ratio
Review of Income and Wealth, Vol. 62, Issue 2, pp. 362-379, 2016
Gregory John Lee and Gareth Rees
University of the Witwatersrand and University of the Witwatersrand
Date Posted: May 26, 2016
Accepted Paper Series

Incl. Electronic Paper Toward a Reality-Based Estate Tax
Boston College Law Review, Vol. 57, No. 3, 2016
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 22, 2016
Last Revised: May 28, 2016
Accepted Paper Series
114 downloads

Incl. Electronic Paper Politica Ajutoarelor De Stat În Uniunea Europeană: Obiective Şi Realizǎri În Perioada Post-Crizǎ (State Aid Policy in the European Union: Post – Crisis Objectives and Achievements)
Impactul transformărilor socio-economice și tehnologice la nivel naţional, european și mondial, Nr. 10/2015,
Andreea Emanuela Dragoi
Romanian Academy - Institute for World Economy
Date Posted: May 17, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Merits of Tax Competition in a Globalized Economy
Indiana Law Journal, Vol. 91, No. 905, 2016
David Elkins
Netanya Academic College - School of Law
Date Posted: May 12, 2016
Last Revised: June 14, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Is the Philadelphia Wage Tax Unconstitutional? And If It Is, What Can and Should the City Do?
University of Pennsylvania Law Review Online, Vol. 164, P. 163, 2016, U of Penn, Inst for Law & Econ Research Paper No. 16-10
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: May 09, 2016
Accepted Paper Series
77 downloads

Incl. Electronic Paper Canada's New Immigration Policies 2016: Good Politics, Bad for the Country
Herbert Grubel
Simon Fraser University (SFU) - Department of Economics
Date Posted: May 05, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper Optimal Taxation, Income Inequality and the Household
CESifo Working Paper Series No. 5845
Patricia F. Apps and Ray Rees
University of Sydney - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Economics
Date Posted: May 04, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper 지방교부세의 재정형평화에대한 연구 (A Study on the Fiscal Equity of Local Share Tax System in Korea)
KDI Journal of Economic Policy 2004, 26(2) 107-141
Yongseong KIM
Korea Development Institute (KDI)
Date Posted: April 29, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act
Georgetown Journal on Poverty Law Policy, Vol. 23, No. 3, Spring 2016
Francine J. Lipman and James Owens
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas
Date Posted: April 27, 2016
Accepted Paper Series
53 downloads

Incl. Electronic Paper The Effect of Required Minimum Distribution Rules on Withdrawals from Traditional Individual Retirement Accounts
Jacob A. Mortenson, Heidi R. Schramm and Andrew Whitten
Georgetown University - Department of Economics, Joint Committee on Taxation, U.S. Congress and Georgetown University - Department of Economics
Date Posted: April 21, 2016
Last Revised: May 07, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper Fiscal Policy with Heterogeneous Agents, Banks and Financial Frictions
Panagiotis Asimakopoulos and Stylianos Asimakopoulos
University of Piraeus and University of Stirling - Department of Economics
Date Posted: April 19, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Implications of Fiscal Policy for Housing Tenure Decisions
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 11
Anastasia Girshina
Ca Foscari University of Venice
Date Posted: April 18, 2016
Working Paper Series
13 downloads

Incl. Fee Electronic Paper Inheritance and Wealth Inequality: Evidence from Population Registers
CEPR Discussion Paper No. DP11191
Mikael Elinder, Oscar Erixson and Daniel Waldenström
Uppsala University - Department of Economics, Research Institute of Industrial Economics and Uppsala University - Department of Economics
Date Posted: April 18, 2016
Working Paper Series

Incl. Electronic Paper An Earned Income Tax Credit Proposal for Chile
Claudio A. Agostini, Marcela C. Perticara and Javiera Selman
Universidad Adolfo Ibañez, ILADES-Universidad Alberto Hurtado and University of Chile
Date Posted: April 14, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Philanthropy in a Secular Society
ZEW - Centre for European Economic Research Discussion Paper No. 16-021
Benjamin Bittschi, Sarah Borgloh and Berthold U. Wigger
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW) and Karlsruhe Institute of Technology
Date Posted: April 12, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Beyond Polemics: Poverty, Taxes, and Noncompliance
Washington & Lee Legal Studies Paper No. 2016-9
Michelle Lyon Drumbl
Washington and Lee University School of Law
Date Posted: April 12, 2016
Working Paper Series
80 downloads

Incl. Electronic Paper Simplexity: Plain Language and the Tax Law
Emory Law Journal, 2016 (Forthcoming), University of Miami Legal Studies Research Paper No. 16-20, NYU Law and Economics Research Paper No. 16-17
Joshua D. Blank and Leigh Osofsky

Date Posted: April 08, 2016
Last Revised: May 18, 2016
Accepted Paper Series
143 downloads

Incl. Electronic Paper Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity
International Public Administration Review, 14(1) 11-35
Timothy Mathews
Kennesaw State University - Michael J. Coles College of Business
Date Posted: April 08, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Confronting the Retirement Savings Problem: Redesigning the Savers’ Credit
Harvard Journal on Legislation, Forthcoming
Adi Libson
Bar-Ilan University - Faculty of Law
Date Posted: April 04, 2016
Last Revised: April 11, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Inheritance and Wealth Inequality: Evidence from Population Registers
IZA Discussion Paper No. 9839
Mikael Elinder, Oscar Erixson and Daniel Waldenström
Uppsala University - Department of Economics, Research Institute of Industrial Economics and Research Institute of Industrial Economics
Date Posted: April 04, 2016
Working Paper Series
9 downloads


 

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