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SSRN eLibrary Statistics:

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Abstracts: 561,058
Full Text Papers: 463,587
Authors: 260,471
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  Last 12 months:
64,002

Paper Downloads:
To date: 77,927,020
Last 12 months: 9,683,756
Last 30 days: 661,519

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262,270
Total References: 9,034,735
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5,983,061
Papers with
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  Footnotes:
92,654
Total Footnotes: 9,166,729


SSRN eLibrary Search Results
JEL Code: H21
178,651 Total downloads
Showing Papers 1,251 - 1,300 of 1,689
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Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Imperfect Financial Markets as a Commitment Device for the Government
CESifo Working Paper Series No. 4902
Jenny Simon
Stockholm Institute of Transition Economics
Date Posted: August 14, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Salience and Sin: Designing Taxes in the New Sin Era
Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 13, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Regulating Tax Preparers: A Global Problem for the IRS
Tax Notes International, Vol. 75, p. 391, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: August 08, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?
Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Tarun Jain
Supreme Court of India
Date Posted: August 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Effects of Payroll Tax Cuts for Young Workers
IFN Working Paper No. 1031
Per Skedinger
Research Institute of Industrial Economics (IFN)
Date Posted: August 06, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Formal Education Versus Learning-by-Doing
IZA Discussion Paper No. 8341
Frédéric Gavrel , Isabelle Lebon and Therese Rebiere
Université de Caen , Université de Caen and Institute for the Study of Labor (IZA)
Date Posted: August 02, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Globalization Paradox Revisited
CESifo Working Paper Series No. 4878
Gregor Schwerhoff and Ottmar Edenhofer
Potsdam-Institut für Klimafolgenforschung (PIK) and Potsdam Institute for Climate Impact Research (PIK)
Date Posted: July 23, 2014
Working Paper Series
27 downloads

Income Imputation: Toward Equal Treatment of Renters and Owners
Anthony C. Infanti, ed., CONTROVERSIES IN TAX LAW: A MATTER OF PERSPECTIVE (Ashgate Press 2014 Forthcoming)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 22, 2014
Accepted Paper Series

Incl. Electronic Paper Schedularity in U.S. Income Taxation and its Effect on Tax Distribution
Northwestern University Law Review, Vol. 108, No. 3, 2014, p. 905-24
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
5 downloads

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Working Paper Series

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Interest on Refund of Self-Assessment Tax: A Needless Controversy?
Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Tarun Jain
Supreme Court of India
Date Posted: July 16, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Cross-Base Tax Elasticity of Capital Gains
FAccT Center Working Paper Nr. 16/2014
Martin Jacob
WHU - Otto Beisheim School of Management
Date Posted: July 15, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Cross-Base Tax Elasticity of Capital Gains
Martin Jacob
WHU - Otto Beisheim School of Management
Date Posted: July 15, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper On the Fiscal Strategies of Escaping Poverty-Environment Traps (and) Towards Sustainable Growth
CESifo Working Paper Series No. 4865
Thang Nguyen Dao and Ottmar Edenhofer
Mercator Research Institute on Global Commons and Climate Change and Potsdam Institute for Climate Impact Research (PIK)
Date Posted: July 09, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Optimal Taxation, Inequality and Top Incomes
IZA Discussion Paper No. 8275
Yuri Andrienko Sr. , Patricia F. Apps and Ray Rees
University of Sydney , University of Sydney - Faculty of Law and Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: July 05, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Optimal Marginal Tax Rates -- A Solution to Wealth Disparity
Nicholas A. Paleveda
Northeastern University
Date Posted: July 02, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Monopoly, Quantity Discounts and Taxation
Winston W. Chang and Tai-Liang Chen
State University of New York at Buffalo - Department of Economics and State University of New York at Buffalo - Department of Economics
Date Posted: July 02, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Levy of Service Tax on Lease of Cinematographic Films: An Issue Requiring Revisiting?
Excise and Customs Reporter, Vol. 202 (June 2014) (pp. 11SF-26SF).
Tarun Jain
Supreme Court of India
Date Posted: June 24, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Is the Deadweight Actually Dead: Real Option Value and the Taxation of Oil and Gas
Seton Hall Law Review, Forthcoming
Adi Libson
Bar-Ilan University
Date Posted: June 13, 2014
Accepted Paper Series
127 downloads

Incl. Electronic Paper Dividend Taxes and Income Shifting
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: June 12, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Recent Development of Real Estate Tax on Residential Properties in China
Monica Pheny and Pauline W.Y. Wong
Hong Kong Polytechnic University and Zhongshan University - Department of Accounting and Finance
Date Posted: June 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Implementing the Capitalism/Socialism Cycle – Phase II – Melting the Excessive Executive Compensation Employee Stock Option Icebergs
Timothy Ray Wing
CME Stock/Option Consulting Services, Inc.
Date Posted: June 05, 2014
Last Revised: June 23, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Intrajurisdictional Capitalization and the Incidence of the Property Tax
Regional Science and Urban Economics, Vol. 45, 2014, pp. 57-66
George Zodrow
Rice University - Department of Economics
Date Posted: June 04, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Climate Change and Psychological Adaptation: A Behavioral Environmental Economics Approach
CESifo Working Paper Series No. 4795
Thomas Aronsson and Ronnie Schöb
University of Umea - Department of Economics and Free University of Berlin (FUB)
Date Posted: June 04, 2014
Working Paper Series
23 downloads

Incl. Fee Electronic Paper Abandoning Fossil Fuel: How Fast and How Much?
CEPR Discussion Paper No. DP9921
Armon H. Rezai and Rick van der Ploeg
Vienna University of Economics and Business Administration and University of Oxford
Date Posted: June 02, 2014
Working Paper Series

Incl. Fee Electronic Paper Revenue Tariff Reform
CEPR Discussion Paper No. DP9838
James E. Anderson and J. Peter Neary
Boston College - Department of Economics and University of Oxford - Department of Economics
Date Posted: June 02, 2014
Working Paper Series

Incl. Electronic Paper Calculating the Optimal Small Business Exemption Threshold for a U.S. VAT
National Tax Journal, June 2014
Edith Brashares , Matthew J. Knittel , Gerald Silverstein and Alexander Yuskavage
U.S. Treasury, Office of Tax Analysis , US Department of Treasury , Government of the United States of America - Office of Tax Analysis and U.S. Department of Treasury
Date Posted: June 02, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (And Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior
WU International Taxation Research Paper Series No. 2014 - 06
Markus Diller , Pia Kortebusch , Georg Thomas Schneider and Caren Sureth
University of Passau , University of Paderborn , University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Working Paper Series
52 downloads

Incl. Electronic Paper Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
WU International Taxation Research Paper Series No. 2014 - 05
Rene Fahr , Elmar Janssen and Caren Sureth
University of Paderborn , University of Paderborn and University of Paderborn
Date Posted: May 31, 2014
Last Revised: June 24, 2014
Working Paper Series
52 downloads

Incl. Electronic Paper Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups?
WU International Taxation Research Paper Series No. 2014 - 08
Regina Ortmann and Caren Sureth
Vienna University of Economics and Business Administration and University of Paderborn
Date Posted: May 31, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Unit vs. Ad Valorem Taxes under Revenue Maximization
Germain Gaudin and Alexander White
Heinrich Heine Universität Dusseldorf - Duesseldorf Institute for Competition Economics (DICE) and Tsinghua University - School of Economics & Management
Date Posted: May 24, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability
Boston Univ. School of Law, Law and Economics Research Paper No. 14-23
Theodore S. Sims
Boston University School of Law
Date Posted: May 14, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Efficient Classified Land Taxation
Erik B. Johnson and Jason Pearcy
Quinnipiac University - Lender School of Business and Montana State University - Bozeman - Department of Agricultural Economics and Economics
Date Posted: May 10, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Azərbaycan İqtisadiyyatinda Sahibkarliq Subyektlərinin Rolu Və Sahibkarliq Fəaliyyətinə Vergi Yükünün Təsiri (Role of the Entrepreneurship Subjects in Azerbaijan Economy and Influence of the Tax Burden to Business Activities)
Caucasus and Central Asia in Globalization Process IV International Congress 2-4 May 2014
Elchin Suleymanov and Gulnare Bayramova
Qafqaz University - Department of Finance and Qafqaz University
Date Posted: May 07, 2014
Accepted Paper Series
218 downloads

Incl. Electronic Paper Tax Incidence in the Presence of Tax Evasion
IZA Discussion Paper No. 8137
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: May 03, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Optimal Income Taxation with Social Preferences
Brandon Lehr
Occidental College
Date Posted: April 30, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Long Arm of the European VAT, Exemplified by the Dutch Experience
CESifo Working Paper Series No. 4730
Leon Bettendorf and Sijbren Cnossen
CPB Netherlands Bureau of Economic Policy Analysis and CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: April 25, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper CCT Programs for Consumption Insurance: Evidence from Colombia.
Center for Research in Economics and Finance (CIEF), Working Papers, No. 10-05
Monica Ospina
Universidad EAFIT - School of Economics and Finance - Center for Research in Economic & Finance (CIEF)
Date Posted: April 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper A Review of Taxation Regulatory Documents Issued in the Period of January-February 2014
Russian Economic Developments. Moscow, 2014. №3, pp. 45-51.,
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: April 22, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper An Analysis of Challenging the Commissioner’s Discretionary Powers Invoked in Terms of Sections 74A and 74B of the Income Tax Act 58 of 1962, in Light of the Constitution of the Republic of South Africa 108 of 1996
Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: April 20, 2014
Last Revised: April 22, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper On the Economic Efficiency of Progressive Taxation
Troy J. Scott
RTI International
Date Posted: April 19, 2014
Last Revised: July 02, 2014
Working Paper Series
82 downloads

Incl. Electronic Paper Asset Prices and Efficiency in a Krebs Economy
Alexis Akira Toda
University of California, San Diego (UCSD) - Department of Economics
Date Posted: April 18, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Russia’s State Budget in January 2014
Russian Economic Developments, Moscow, 2014. №3, pp. 23-26.,
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration
Date Posted: April 17, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Robustness of a Simple Rule for the Social Cost of Carbon
CESifo Working Paper Series No. 4703
Armon Rezai and Rick van der Ploeg
Vienna University of Economics and Business Administration and University of Oxford
Date Posted: April 16, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Remarks on the Utilitarian Approach to Optimal Taxation

Date Posted: April 12, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Five Crossroads on the Way to Basic Income: An Italian Tour
IZA Discussion Paper No. 8087
Ugo Colombino
University of Turin - Department of Economics
Date Posted: April 12, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Reforming Tax Expenditures in Italy: What, Why, and How?
IMF Working Paper No. 14/7
Justin Tyson
International Monetary Fund (IMF)
Date Posted: April 11, 2014
Working Paper Series
23 downloads


 

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