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JEL Code: H24
190,890 Total downloads
Showing Papers 141 - 190 of 1,265
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The Myth of the Matching Principle as a Tax Value American Journal of Tax Policy, Vol. 15, No. 17, 1998, Cleveland-Marshall Legal Studies Paper No. 1333807
Deborah A. Geier
Date Posted: January 29, 200995 downloads
The Municipal Status Quo vs. Federal Income Tax Reform
Kyle M. Palmer
Date Posted: January 16, 201046 downloads
The Modigliani/Miller Propositions and Dividend Policy LMU Working Paper No. 2006-22
Joerg Wiese
Date Posted: January 24, 20071736 downloads
The Misuse of Textualism: A Further Reply to Prof. Kahn Tax Notes, Vol. 127, 2010, Georgetown Law and Economics Research Paper No. 10-06
Stephen B. Cohen
Date Posted: April 13, 2010Last Revised: July 31, 201057 downloads
The Mirage of Equivalence and the Ethereal Principles of Parallelism and Horizontal Equity Hastings Law Journal, Vol. 57, p. 645, 2006
Jeffrey H. Kahn
Date Posted: May 08, 200674 downloads
The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Allison Christians and
Yariv Brauner
Date Posted: June 10, 2011Last Revised: August 01, 2011274 downloads
The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
Eric Bennett Rasmusen
Date Posted: May 10, 201379 downloads
The Marriage Penalty: The Working Couple's Dilemma Fordham Law Review Vol. 47, No. 1978
Wendy C. Gerzog
Date Posted: December 02, 200850 downloads
The Marginal Cost of Public Funds in Africa World Bank Policy Research Working Paper No. 3679
Michael Warlters
and
Emmanuelle Auriol
Date Posted: August 20, 2005125 downloads
The Lottery Cases and Ithaca Trust Tax Notes, Vol. 101, No. 2, 2003
Wendy C. Gerzog
Date Posted: May 12, 201216 downloads
The Like-Kind Exchange Equity Conundrum Florida Law Review, Vol. 60, p. 643, 2008
Bradley T. Borden
Date Posted: August 10, 2007Last Revised: May 15, 2008300 downloads
The Legacy of the Swedish Gift and Inheritance Tax, 1884-2004 Uppsala Center for Fiscal Studies, Uppsala University, Working Paper No. 2009/13
Henry Ohlsson
Date Posted: September 18, 2007Last Revised: December 26, 2009132 downloads
The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization
Adam Stevenson
Date Posted: February 08, 2012Last Revised: September 11, 201273 downloads
The Judiciary Funded: The Generosity of David Dudley Field Green Bag 2d, Vol. 14, No. 4, pp. 433-452, Summer 2011, George Mason Law & Economics Research Paper No. 11-41
Ross E. Davies
Date Posted: September 24, 201125 downloads
The Judiciary Fund: A Modest Proposal that the Bar Give to Judges What Congress Will Not Let Them Earn Green Bag 2d, Vol. 11, No. 3, pp. 354-383, Spring 2008, George Mason University Law & Economics Research Paper Series, No. 08-38
Ross E. Davies
Date Posted: May 27, 2008Last Revised: June 17, 200886 downloads
The Jec's Estate Tax Report: Myths and Legends Tax Notes, Vol. 111, p. 1133, June 5, 2006
Neil H. Buchanan
Date Posted: June 08, 2006172 downloads
The Irrelevance of the MM Dividend Irrelevance Theorem
Harry DeAngelo and
Linda DeAngelo
Date Posted: March 14, 20052500 downloads
The Irpef Progressivity University of Siena Economics Working Paper No. 300
Simonetta Botarelli
Date Posted: December 07, 200036 downloads
The Interaction of Metropolitan Area Costs and the Federal Earned Income Tax Credit: One Size Fits All?
Katie E. Fitzpatrick and
Jeffrey Thompson
Date Posted: April 19, 20114 downloads
The Interaction of Corporate Dividend Policy and Capital Structure Decisions Under Differential Tax Regimes
James E. Owers and
Ufuk Ince
Date Posted: November 09, 2007485 downloads
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
Jennifer L. Blouin ,
Jana Smith Raedy and
Douglas A. Shackelford
Date Posted: November 29, 20031092 downloads
The Influence of Tax Regimes on Distribution Policy of Corporations – Evidence from German Tax Reforms
Deborah Knirsch Schanz
and
Holger Theßeling
Date Posted: March 06, 2011Last Revised: September 04, 201260 downloads
The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms 2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Deborah Knirsch Schanz
and
Holger Theßeling
Date Posted: August 05, 2011Last Revised: September 01, 201171 downloads
The Influence of Target Shareholder Taxation on Premiums and Abnormal Returns in Takeovers 20th Australasian Finance & Banking Conference 2007 Paper
Martin Bugeja
and
Raymond da Silva Rosa
Date Posted: September 10, 200797 downloads
The Influence of Premium Subsidies on Moral Hazard in Insurance Contracts Munich Risk and Insurance Center (MRIC) Working Paper No. 17
Johannes Gerd Jaspersen
and
Andreas Richter
Date Posted: January 10, 2013Last Revised: February 21, 201334 downloads
The Influence of Labor Taxes on the Migration of Skilled Workers CESifo Working Paper Series No. 2462
Peter Egger and
Doina Maria Radulescu
Date Posted: November 20, 200868 downloads
The Influence of Education on Tax Avoidance and Tax Evasion eJournal of Tax Research, Vol. 1, No. 2
Jeyapalan Kasipillai
,
Norhani Aripin
and
Noor Afza Amran
Date Posted: January 07, 2005
The Individual Mandate Tax Penalty University of Michigan Journal of Law Reform, Vol. 47, 2013, FSU College of Law, Public Law Research Paper No. 612, FSU College of Law, Law, Business & Economics Paper No. 12-11
Jeffrey H. Kahn
Date Posted: May 09, 2012Last Revised: October 16, 2012100 downloads
The Income Tax versus the Consumption Tax and the Tax Treatment of Human Capital Tax Law Review, Vol. 51, No. 1,1997
Louis Kaplow
Date Posted: January 22, 1997
The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed? Eastern European Economics, Vol. 47, No. 5, 2009, IER Working Paper, No. 34, 2007
Boris Majcen
,
Miroslav Verbic
,
Ali H. Bayar and
Mitja Cok
Date Posted: September 27, 201045 downloads
The Income Tax Consequences of Sales of Present Interests and Future Interests: Distinguishing Time From Space Ohio State Law Journal, Vol. 49, No. 1, pp. 1-53, 1988
Jeffrey L. Kwall
Date Posted: April 30, 200638 downloads
The Income of the Swedish Baby Boomers IZA Discussion Paper No. 2354
Lennart Flood ,
N. Anders Klevmarken and
Andreea Mitrut
Date Posted: October 21, 200655 downloads
The Income Management Strategies of Older Couples in Canada Statistics Canada Analytical Branch Studies Working Paper No. 335
Christine Laporte
and
Grant Schellenberg
Date Posted: March 01, 201212 downloads
The Incidence of Payroll Taxes in Ontario and Quebec; Evidence from Collective Agreements for 1985-2007 CIRANO - Scientific Publications 2010s-36
Edison Roy-Cesar
and
François Vaillancourt
Date Posted: September 25, 20107 downloads
The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis Asian Institute of International Financial Law Seminar Series, University of Hong Kong, February 2010
Sarah A. Hinchliffe
Date Posted: August 16, 2012
The Impact of the Tax-Transfer System on Education and Skills in Australia
Andrew Leigh
Date Posted: December 14, 200927 downloads
The Impact of Taxation on Dividends: A Cross-Country Analysis
Mohammed Alzahrani
and
Meziane Lasfer
Date Posted: February 17, 2009Last Revised: June 24, 201291 downloads
The Impact of Tax Incentives on the Economic Activity of Entrepreneurs Government Institute for Economic Research Working Paper No. 42
Jarkko Harju and
Tuomas Kosonen
Date Posted: January 22, 201312 downloads
The Impact of Tax Incentives on the Economic Activity of Entrepreneurs CESifo Working Paper Series No. 4259
Jarkko Harju and
Tuomas Kosonen
Date Posted: June 11, 201310 downloads
The Impact of Tax Credits on Labour Supply
Ghazala Azmat
Date Posted: July 24, 200737 downloads
The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries Andrew Young School of Policy Studies Research Paper Series No. 12-30
Jorge Martinez-Vazquez ,
Blanca Moreno-Dodson and
Violeta Vulovic
Date Posted: December 13, 201232 downloads
The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence SPP Research Paper No. 11-3
Michael Smart
Date Posted: September 06, 201149 downloads
The Impact of Personal and Corporate Taxation on Capital Structure Choices ZEW - Centre for European Economic Research Discussion Paper No. 08-020
Michael Overesch
and
Dennis Voeller
Date Posted: April 07, 2008Last Revised: August 14, 2008554 downloads
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany DIW Berlin Discussion Paper No. 950
Stefan Bach
and
Hermann Buslei
Date Posted: November 24, 200927 downloads
The Impact of Insurance Subsidies on Self‐Employment: Do State Non‐Group Health Insurance Regulations Matter? Contemporary Economic Policy, Vol. 31, Issue 1, pp. 94-109, 2013
Bradley T. Heim and
Ithai Lurie
affiliation not provided to SSRN
Date Posted: January 19, 2013
The Impact of Income Taxation on the Ratio Between Reservation and Market Wages and the Incentives for Labour Supply IZA Discussion Paper No. 2599
Marco Caliendo ,
Ludovica Gambaro
and
Peter Haan
Date Posted: March 08, 200748 downloads
The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock Journal of American Taxation Association, Vol. 27, No. 1, 2005
Diana Falsetta and
Richard A. White
Date Posted: June 22, 2007
The Impact of Immigration on the Size of Government: Empirical Evidence from Danish Municipalities Scandinavian Journal of Economics, Vol. 113, No. 1, pp. 74-92, 2011
Christer Gerdes
Date Posted: February 28, 20113 downloads
The Impact of Immigration on the Size of Government: Empirical Evidence from Danish Municipalities APSA 2009 Toronto Meeting Paper
Christer Gerdes
Date Posted: August 13, 2009Last Revised: August 18, 200955 downloads
The Impact of Fiscal Policy on Labour Supply and Education in an Economy with Household and Market Production CEPR Discussion Paper No. DP6265
Alison L. Booth and
Melvyn G. Coles
Date Posted: May 22, 20083 downloads
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