Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 577,461
Full Text Papers: 478,577
Authors: 267,322
Papers Received in
  Last 12 months:
63,522

Paper Downloads:
To date: 80,752,542
Last 12 months: 10,255,536
Last 30 days: 987,899

CiteReader:  What's this?
Papers with
  Resolved
  References:
275,883
Total References: 9,075,334
Papers with Cites: 245,696
Total Citation
  Links:
6,012,646
Papers with
  Resolved
  Footnotes:
94,592
Total Footnotes: 9,191,436


SSRN eLibrary Search Results
JEL Code: H2
1,280,170 Total downloads
Showing Papers 1,241 - 1,290 of 9,025
Sort By
1 2 3 4 ... 181 | Next >
   


Incl. Electronic Paper Dispatching after Producing: The Supply of Non-Renewable Resources
CESifo Working Paper Series No. 5060
Julien Daubanes and Pierre Lasserre
Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich and University of Quebec at Montreal (UQAM) - Department of Economics
Date Posted: November 25, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Taxation of Gratuitous Services Gone Out of 'Control'
University of Memphis Law Review, Vol. 45, No. 115, 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: November 25, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Limit Pricing and the (In)Effectiveness of the Carbon Tax
CESifo Working Paper Series No. 5058
Saraly Andrade de Sa and Julien Daubanes
Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich and Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich
Date Posted: November 25, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Minimum Wages as a Redistributive Device in the Long Run
CESifo Working Paper Series No. 5052
George Economides and Thomas Moutos
Athens University of Economics and Business - Department of International and European Economic Studies and Athens University of Economics and Business - Department of International and European Economic Studies
Date Posted: November 24, 2014
Working Paper Series
2 downloads

Incl. Fee Electronic Paper How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?
CEPR Discussion Paper No. DP10259
Hans Aasnes Holter , Dirk Krueger and Serhiy Stepanchuk
University of Oslo - Department of Economics , University of Pennsylvania - Department of Economics and Ecole Polytechnique Fédérale de Lausanne
Date Posted: November 24, 2014
Working Paper Series

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Revenue Reliance and Adjustment Costs
John E. Anderson
University of Nebraska at Lincoln - Department of Economics
Date Posted: November 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Two Economic Applications of the Calculus of Variations Not Involving Time as the Basic Variable
Mohamed Ali El-Hodiri
University of Kansas
Date Posted: November 22, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Optimal Capital Taxation, Labour Unions, and the Hold‐Up Problem
LABOUR, Vol. 28, Issue 4, pp. 359-375, 2014
Tapio Palokangas
University of Helsinki - Department of Political and Economic Studies
Date Posted: November 21, 2014
Accepted Paper Series

Taxation and Fiscal Reform in Ghana
WIDER Discussion Paper, 2001/97
Tony Addison and Robert Osei
United Nations University and University of Ghana - Institute of Statistical, Social and Economic Research (ISSER)
Date Posted: November 20, 2014
Working Paper Series

Incl. Electronic Paper Human Capital and Optimal Redistribution
CFS Working Paper, No. 497
Winfried Koeniger and Julien Prat
University of St.Gallen and University of Vienna
Date Posted: November 20, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Capital Taxation and Imperfect Competition: ACE vs. CBIT
NHH Dept. of Business and Management Science Discussion Paper No. 2014/37
Kurt Richard Brekke , Armando José Garcia Pires , Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: November 20, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Redistributive Effects on Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms
Takeshi Miyazaki and Yukinobu Kitamura
Kyushu University, Department of Economics and Hitotsubashi University - Institute of Economic Research
Date Posted: November 20, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper U.S. Federal Income Taxation of Individuals
CALI eLangdell Press, Forthcoming
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Date Posted: November 20, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes
C.D. Howe Institute e-brief 189
Finn Poschmann and Alexandre Laurin
C.D. Howe Institute and C.D. Howe Institute
Date Posted: November 20, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
DIW Berlin Discussion Paper No. 1424
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 19, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Florida Tax Review, Forthcoming
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP
Date Posted: November 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms
Yukun Sun
Clemson University
Date Posted: November 19, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Do Audits Matter?: A Theory of the Relation between Tax Audits and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: November 22, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Rise and Fall of the Consumption Tax: A Historical Perspective
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 18, 2014
Last Revised: November 25, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Optimal Taxation with Endogenous Default Under Incomplete Markets
Demian Pouzo and Ignacio Presno
UC Berkeley and University of Montevideo - Department of Economics
Date Posted: November 18, 2014
Working Paper Series
3 downloads

Incl. Fee Electronic Paper Overdeterrence of Repeat Offenders When Penalties for First-Time Offenders are Restricted
CEPR Discussion Paper No. DP10249
Daniel Müller and Patrick W. Schmitz
University of Bonn and University of Cologne
Date Posted: November 17, 2014
Working Paper Series

Incl. Fee Electronic Paper Optimal Taxation with Rent-Seeking
CEPR Discussion Paper No. DP10247
Casey Rothschild and Florian Scheuer
Wellesley College and Stanford University - Department of Economics
Date Posted: November 17, 2014
Working Paper Series

Incl. Fee Electronic Paper Wealth Inequality in the United States Since 1913: Evidence from Capitalized Income Tax Data
CEPR Discussion Paper No. DP10227
Emmanuel Saez and Gabriel Zucman
University of California, Berkeley - Department of Economics and London School of Economics & Political Science (LSE) - Department of Economics
Date Posted: November 17, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Why AMT and No AMxT? A Comment on Hines and Logue
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 16, 2014
Last Revised: November 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
34 downloads

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Management School and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Why Wynne Should Win
Vanderbilt Law Review En Banc, Vol. 67,pp. 217-44, 2014, UGA Legal Studies Research Paper No. 201-27
Dan T. Coenen
University of Georgia Law School
Date Posted: November 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
Freie Universität Berlin, School of Business & Economics, Discussion Paper No. 28/2014, Economics,
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 13, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Big Data, Future Orientation and Taxes – How Tax Law Influences Personal Attitudes and Societal Values
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?
CFS Working Paper No. 490
Hans Aasnes Holter , Dirk Krueger and Serhiy Stepanchuk
University of Oslo - Department of Economics , University of Pennsylvania - Department of Economics and Ecole Polytechnique Fédérale de Lausanne
Date Posted: November 13, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Combining International Cap-and-Trade with National Carbon Taxes
Chapter prepared for the book “Emissions Trading as a Policy Instrument” (MIT Press Forthcoming), ZEW - Centre for European Economic Research Discussion Paper No. 14-086,
Peter Heindl , Peter Wood and Frank Jotzo
Centre for European Economic Research (ZEW) , Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy
Date Posted: November 13, 2014
Last Revised: November 15, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business Administration - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
28 downloads

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper U.S. Corporate Profit Margins, a Bottoms-Up Analysis: Deja Vu All Over Again
Baijnath Ramraika, CFA and Prashant Trivedi
MAEG and MAEG
Date Posted: November 12, 2014
Working Paper Series
1 downloads

Incl. Fee Electronic Paper Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, with an Application to Italy
Review of Income and Wealth, Vol. 60, Issue 4, pp. 747-772, 2014
Guerino Ardizzi , Carmelo Petraglia , Massimiliano Piacenza and Gilberto Turati
Bank of Italy , University of Basilicata, Di.T.Ec. , University of Torino - Department of Economics and Statistics and University of Torino - Department of Economics and Statistics
Date Posted: November 11, 2014
Accepted Paper Series

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
Government Institute for Economic Research Working Papers No. 56
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: November 11, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Liberalizing Rent-Seeking - How Export Processing Zones Can Save or Sink an Economy
Lotta Moberg
George Mason University
Date Posted: November 10, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Taxing Financial Sector in Two-Country Model. Why General Growth-Increasing Tax May Be Non-Optimal for Some Countries?
Michał Zator
Uniwersytet Ekonomiczny we Wrocławiu
Date Posted: November 10, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper An Empirical Investigation of the Nature of Corruption in Zimbabwe
Doctorate Thesis, Atlantic International University. Honolulu, Hawai.
Wellington Garikai Bonga
Independent
Date Posted: November 10, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data
IZA Discussion Paper No. 8598
Mathias Dolls , Clemens Fuest , Dirk Neumann and Andreas Peichl
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Cologne and Centre for European Economic Research (ZEW)
Date Posted: November 08, 2014
Working Paper Series
3 downloads

Incl. Fee Electronic Paper Early Withdrawals from Retirement Accounts During the Great Recession
Contemporary Economic Policy, Vol. 33, Issue 1, pp. 1-16, 2015
Robert Argento , Victoria Bryant and John Sabelhaus
Board of Governors of the Federal Reserve System (FRB) , Government of the United States of America - Internal Revenue Service (IRS) and University of Maryland
Date Posted: November 08, 2014
Accepted Paper Series

Incl. Electronic Paper The 2014 C.D. Howe Institute Business Tax Burden Ranking
C.D. Howe Institute e-brief 187
Adam Found , Benjamin Dachis and Peter Tomlinson
University of Toronto , C.D. Howe Institute and University of Toronto
Date Posted: November 07, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Optimal Policy in Collateral Constrained Economies
Nina Biljanovska
Goethe University Frankfurt
Date Posted: November 07, 2014
Last Revised: November 24, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper On the Interplay between Resource Extraction and Polluting Emissions in Oligopoly
Quaderni - Working Paper DSE N° 976,
Luca Lambertini
University of Bologna - Department of Economics
Date Posted: November 07, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Taxes and Bank Capital Structure
Glenn Schepens
National Bank of Belgium - Research Department
Date Posted: November 06, 2014
Last Revised: November 23, 2014
Working Paper Series
16 downloads


 

1 2 3 4 ... 181 | Next >
   


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 6.735 seconds