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1,062,951 Total downloads
Showing Papers 1,281 - 1,330 of 7,517
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Toward Fair Economy
Maher Diab Kababji
affiliation not provided to SSRN
Date Posted: November 29, 2011
Working Paper Series
27 downloads
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
'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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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