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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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238,981
Total References: 8,480,523
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Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H2
1,062,951 Total downloads
Showing Papers 1,281 - 1,330 of 7,517
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Incl. Electronic Paper The Impact of Cognitive Ability on Roth IRA Ownership
Benjamin F. Cummings , Michael S. Finke and Russell N. James III
Texas Tech University , Texas Tech University and Texas Tech University
Date Posted: December 07, 2011
Last Revised: December 16, 2011
Working Paper Series
84 downloads

Incl. Electronic Paper Optimal Income Taxation with Uncertain Earnings: A Synthesis
CESifo Working Paper Series No. 3654
Robin Boadway and Motohiro Sato
Queen's University and Hitotsubashi University - Faculty of Economics
Date Posted: December 06, 2011
Working Paper Series
56 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

Incl. Electronic Paper An Assessment of the New Zealand Taxpayer Rights Bill in Light of Colorado's Experience
Chye-Ching Huang
University of Auckland
Date Posted: December 05, 2011
Working Paper Series
28 downloads

Preparing for Transition: Lessons from Tax System Reforms in the Central Asian Republic
Manouchehr Mokhtari and Mamak Ashtari
University of Maryland and affiliation not provided to SSRN
Date Posted: December 04, 2011
Working Paper Series

Incl. Electronic Paper China's Evolving Reserve Requirements
BIS Working Paper No. 360
Guonan Ma , Lui Xi and Yan Xiandong
Bank for International Settlements (BIS) , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: December 03, 2011
Accepted Paper Series
41 downloads

Incl. Electronic Paper The Existence of Tax Clienteles: An Australian Setting
Richard A. Heaney
University of Western Australia
Date Posted: December 03, 2011
Working Paper Series
28 downloads

Incl. Electronic Paper Wages and International Tax Competition
Oxford University Centre for Business Taxation Working Paper No. 11/23
Sebastian Krautheim and Tim Schmidt-Eisenlohr
Goethe University Frankfurt and University of Oxford
Date Posted: December 03, 2011
Working Paper Series
60 downloads

Incl. Electronic Paper Web Appendix for 'Optimal Tax Policy and the Symmetries of Ignorance'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: December 02, 2011
Last Revised: April 11, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Social Security Benefits: Windfall Elimination Provision
Orange County Lawyer, Vol. 35, No. 12, p. 30, December 2011
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: December 01, 2011
Accepted Paper Series
232 downloads

Incl. Electronic Paper The Macroeconomics of TANSTAAFL
CESifo Working Paper Series No. 3651
Volker Grossmann , Thomas Michael Steger and Timo Trimborn
University of Fribourg (Switzerland) - Faculty of Economics and Social Science , University of Leipzig/Institute for Theoretical Economics/Macroeconomics and University of Hannover
Date Posted: December 01, 2011
Working Paper Series
18 downloads

Incl. Electronic Paper Tax Reforms - Taxes Without Tax Laws
Vijaya Krushna Varma
Independent
Date Posted: November 30, 2011
Last Revised: July 29, 2012
Working Paper Series
35 downloads

Incl. Electronic Paper FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System For Foreign Account Tax Compliance, Which Will Create Significant New Exposures — Managing this Risk (Part VI: Pass-Through Payments — Account Identification Procedures)
Taxes - The Tax Magazine, Vol. 89, No. 9, pp. 25-68, 2011
Dean Marsan
Lloyds
Date Posted: November 29, 2011
Accepted Paper Series
88 downloads

Incl. Electronic Paper Higher Taxes are Not Politically Impossible
Tax Notes, Vol. 133, No. 9, 2011
Bruce Bartlett
Independent
Date Posted: November 29, 2011
Accepted Paper Series
147 downloads

Incl. Electronic Paper Market Power, Resource Extraction and Pollution: Some Paradoxes and a Unified View
Quaderni DSE Working Paper No. 798
Luca Lambertini and George Leitmann
University of Bologna - Department of Economics and University of California, Berkeley - College of Engineering
Date Posted: November 29, 2011
Working Paper Series
11 downloads

Incl. Electronic Paper Organised Vat Fraud: Features, Magnitude, Policy Perspectives
Bank of Italy Occasional Paper No. 106
Fabrizio Borselli
Bank of Italy
Date Posted: November 29, 2011
Accepted Paper Series
82 downloads

Incl. Electronic Paper The Effect of Low Corporate Tax Rate on Payroll Tax Evasion
CERGE-EI Working Paper Series No. 448
Boryana Madzharova
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: November 29, 2011
Working Paper Series
29 downloads

Incl. Fee Electronic Paper The Opportunity Cost of Climate Policy: A Question of Reference
The Scandinavian Journal of Economics, Vol. 113, Issue 4, pp. 885-903, 2011
Armon Rezai
Vienna University of Economics and Business Administration
Date Posted: November 29, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Ultimate Junket, Chaperoned
Green Bag 2d, Vol. 15, pp. 65-100, 2011, George Mason Law & Economics Research Paper No. 11-51
Ross E. Davies
George Mason University School of Law
Date Posted: November 29, 2011
Accepted Paper Series
36 downloads

Incl. Electronic Paper Toward Fair Economy
Maher Diab Kababji
affiliation not provided to SSRN
Date Posted: November 29, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper McLaughlin on Kaufman: Tax Court Protects Public Investment in Conservation Easements
Emerging Issues, Vol. 6074, 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Date Posted: November 26, 2011
Accepted Paper Series
118 downloads

Incl. Electronic Paper 'Tax Repatriation Holiday': Choosing Words Strategically
Pat Oglesby
Center for New Revenue
Date Posted: November 25, 2011
Last Revised: February 18, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Driving Under the Influence of Obesity: The External Costs and Benefits of Unhealthy Behaviors
Richard A. Dunn and Nathan Tefft
Texas A&M University and University of Washington - Department of Health Services
Date Posted: November 25, 2011
Working Paper Series
55 downloads

Incl. Electronic Paper From Coase to Collaborative Property Decision-Making: Green Economy Innovation
Tulane Journal of Technology & Intellectual Property, Vol. 14, 2011
Elizabeth Burleson
London School of Economics (LSE)
Date Posted: November 25, 2011
Accepted Paper Series
70 downloads

Incl. Electronic Paper Ramsey, Pigou, Heterogenous Agents, and Non-Atmospheric Consumption Externalities
Ronald Wendner
University of Graz - Institute of Economics
Date Posted: November 25, 2011
Working Paper Series
21 downloads

Incl. Electronic Paper Characteristics of the Chinese Tax System and Its Cultural Underpinnings: A Comparison with the West
Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 13-33, August 2011
Eva Huang and Bin Yang
Discipline of Business Law, The University of Sydney Business School and Xiamen University - Department of Public Economics
Date Posted: November 23, 2011
Accepted Paper Series
276 downloads

Incl. Electronic Paper Real Estate Tax (RET) of People’s Republic of China – An Analysis of the Effectiveness of the Implementation of the RET in the Shanghai Trial
Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 34-41, August 2011
Luo Yang
affiliation not provided to SSRN
Date Posted: November 23, 2011
Accepted Paper Series
107 downloads

Incl. Electronic Paper Arctic Justice: Addressing Persistent Organic Pollutants
Law and Inequality: A Journal of Theory and Practice, Forthcoming
Elizabeth Burleson and Stephanie Dodson Dougherty
London School of Economics (LSE) and Florida State University - College of Law
Date Posted: November 22, 2011
Last Revised: January 20, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper Energy Revolution and Disaster Response in the Face of Climate Change
Villanova Environmental Law Journal, Vol. 22, No. 169, 2011
Elizabeth Burleson
London School of Economics (LSE)
Date Posted: November 22, 2011
Accepted Paper Series
59 downloads

Incl. Electronic Paper The McKesson Case: Key Transfer Pricing Principles in the Context of Debt Factoring
Transfer Pricing International Journal, 2011
Rupert Macey-Dare and Danny Beeton
St. Cross College, Oxford and Freshfields
Date Posted: November 22, 2011
Last Revised: July 25, 2012
Working Paper Series
107 downloads

Incl. Electronic Paper Food Subsidy, Income Transfer and the Poor
Raghbendra Jha , Raghav Gaiha , Manoj Kumar Pandey and Nidhi Kaicker
Australian National University (ANU) - Australia South Asia Research Centre (ASARC) , University of Delhi - Department of Economics , Australian National University (ANU) - Australia South Asia Research Centre and University of Delhi - Faculty of Management Studies
Date Posted: November 21, 2011
Working Paper Series
42 downloads

Incl. Electronic Paper The Chinese VAT
THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, pp. 159-189, Michael Lang, ed., Kluwer Law International, 2012
Wei Cui and Alan Wu
China University of Political Science and Law and affiliation not provided to SSRN
Date Posted: November 21, 2011
Last Revised: December 04, 2011
Accepted Paper Series
96 downloads

Incl. Electronic Paper Two Paths for Developing Anti-Avoidance Rules in China
Asia Pacific Tax Bulletin, Vol. 17, No. 1, 2011
Wei Cui
China University of Political Science and Law
Date Posted: November 21, 2011
Accepted Paper Series
101 downloads

Incl. Electronic Paper Is Capital Gains Tax Law Biased Against Low Income Investors?
Min Dai and Hong Liu
National University of Singapore (NUS) - Department of Mathematics and Washington University in St. Louis - Olin Business School
Date Posted: November 20, 2011
Last Revised: November 30, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
IZA Discussion Paper No. 6108
Etienne Lehmann , François Marical and Laurence Rioux
CREST , affiliation not provided to SSRN and National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE)
Date Posted: November 20, 2011
Working Paper Series
8 downloads

Incl. Electronic Paper Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US
IZA Discussion Paper No. 6102
Olivier Bargain , André Decoster , Mathias Dolls , Dirk Neumann , Andreas Peichl and Sebastian Siegloch
Institute for the Study of Labor (IZA) , KU Leuven - Center for Economic Studies , Institute for the Study of Labor (IZA) , University of Cologne , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: November 20, 2011
Working Paper Series
7 downloads

Incl. Fee Electronic Paper Foreign (In)Direct Investment and Corporate Taxation (Investissements (In)Directs À L’Étranger Et Fiscalité Des Entreprises)
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1497-1524, 2011,
Georg Wamser
ETH Zurich
Date Posted: November 19, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Ad‐Valorem Tax Incidence and After‐Tax Price Adjustments: Evidence from Brazilian Basic Basket Food (Incidence D’Une Taxe Ad Valorem Et Ajustements Des Prix Après Taxes: Résultats Pour Un Panier D’Aliments De Base AU Brésil)
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1438-1470, 2011,
Ricardo Batista Politi and Enlinson Mattos
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 19, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper The Dual Nature of Public Goods and Congestion: The Role of Fiscal Policy Revisited (La Nature Duale Des Biens Publics Et De La Congestion: Un Ré‐Examen De La Politique Fiscale) 
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1471-1496, 2011,
Santanu Chatterjee and Sugata Ghosh
University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics and Brunel University - Economics and Finance
Date Posted: November 19, 2011
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Viewpoint: Innovations in the Theory and Practice of Redistribution Policy (Innovations En Théorie De La Redistribution Et Leurs Implications Pour La Politique Économique) 
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1138-1183, 2011,
Robin Boadway
Queen's University
Date Posted: November 19, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper Legal for Life: Why Canadians Need a Lifetime Retirement Saving Limit
C.D. Howe Institute Commentary, No. 336, October 2011
James Pierlot and Faisal Siddiqi
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 18, 2011
Accepted Paper Series
14 downloads

Incl. Electronic Paper State Capacity and Military Conflict
Nicola Gennaioli and Hans-Joachim Voth
Centro di Ricerca sull'Economia delle Istituzioni (CREI) (Research Center on Economics of Institutions) and Universitat Pompeu Fabra - Centre de Recerca en Economia Internacional (CREI)
Date Posted: November 18, 2011
Working Paper Series
150 downloads

Incl. Electronic Paper Effectiveness of the Current VAT Treatment of Charities: Are the Objects of the VAT Exemptions in the Public Interest Being Achieved and If Not, How Can This Be Improved within the Restrictions Imposed by EU Legislation?
International VAT Monitor, No. 5, 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 17, 2011
Accepted Paper Series
41 downloads

Incl. Electronic Paper On the Optimal Size of Local Jurisdictions: New Evidence from Italian Provinces
Bank of Italy Temi di Discussione (Working Paper) No. 823
Guglielmo Barone
Bank of Italy
Date Posted: November 17, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe
Intertax, Vol. 8-9, pp. 424-435, 2009
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 16, 2011
Accepted Paper Series
44 downloads

Incl. Electronic Paper From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage
Japan Journal of Cultural Economics, pp. 1-8, March 2009
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 16, 2011
Accepted Paper Series
24 downloads

Incl. Electronic Paper Simplifying Tax Laws as a Result of Budgeting and Accounting for Tax Incentives Differently
Australian Tax Forum, Vol. 21, No. 4, pp. 707-724, 2006
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 16, 2011
Accepted Paper Series
37 downloads

Incl. Electronic Paper What If Gulbenkian Had Been Persche: Taxing Charitable Giving in Europe
Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011,
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 16, 2011
Accepted Paper Series
23 downloads

Incl. Electronic Paper Freedom of Establishment or Free Movement of Capital: Is There an Order of Priority? Conflicting Visions of National Courts and the ECJ
EC Tax Review, Vol. 1, pp. 19-31, 2010
Sigrid Hemels , Joost Rompen , Patrick Smet , Isabelle De Waele , Steffan Adfeldt , Gottfried Breuninger , Markus Ernst , Viviane Carpentier and Siamak Mostafavi
Erasmus University Rotterdam (EUR) - Erasmus School of Law , Linklaters , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 15, 2011
Accepted Paper Series
126 downloads

Incl. Electronic Paper Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example
VALUE ADDED TAX AND DIRECT TAXATION. SIMILARITIES AND DIFFERENCES, pp. 35-57, Michael Lang, Peter Melz and Eleonor Kristoffersson, eds., IBFD, 2009
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: November 15, 2011
Accepted Paper Series
72 downloads


 

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