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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months:
68,973

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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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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
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H2
1,061,194 Total downloads
Showing Papers 1,441 - 1,490 of 7,508
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Incl. Electronic Paper Fixing the Fiscal Imbalance: Turning GST Revenues Over to the Provinces in Exchange for Lower Transfers
SPP Research Paper No. 10-10
Kenneth J. Boessenkool
University of Calgary - The School of Public Policy
Date Posted: September 07, 2011
Working Paper Series
23 downloads

Incl. Electronic Paper The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
SPP Research Paper No. 11-3
Michael Smart
University of Toronto - Department of Economics
Date Posted: September 06, 2011
Working Paper Series
48 downloads

Incl. Electronic Paper Optimal Taxation and Constrained Inefficiency in an Infinite-Horizon Economy with Incomplete Markets
CESifo Working Paper Series No. 3560
Piero Gottardi , Atsushi Kajii and Tomoyuki Nakajima
European University Institute - Department of Economics , Institute of Economic Research, Kyoto University and Kyoto University - Institute of Economic Research
Date Posted: September 05, 2011
Working Paper Series
20 downloads

Incl. Electronic Paper Underreporting of Earnings and the Minimum Wage Spike
IZA Discussion Paper No. 5942
Mirco Tonin
University of Southampton
Date Posted: September 04, 2011
Working Paper Series
6 downloads

Incl. Electronic Paper Taxes, Wages and Working Hours
IZA Discussion Paper No. 5930
Peter Ericson and Lennart Flood
Goeteborg University - School of Business, Economics and Law and Goeteborg University - School of Business, Economics and Law
Date Posted: September 04, 2011
Working Paper Series
11 downloads

Incl. Electronic Paper A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans
Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 03, 2011
Accepted Paper Series
39 downloads

Incl. Electronic Paper Small Business Taxation: Revamping Incentives to Encourage Growth
SPP Research Paper No. 4-7
Jack Mintz and Duanjie Chen
University of Calgary - The School of Public Policy and University of Toronto - Rotman School of Management
Date Posted: September 02, 2011
Last Revised: March 28, 2013
Working Paper Series
78 downloads

Incl. Electronic Paper Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities
SPP Research Paper No. 4-1
Jack Mintz and Duanjie Chen
University of Calgary - The School of Public Policy and University of Toronto - Rotman School of Management
Date Posted: September 02, 2011
Last Revised: March 28, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Canada's 2010 Tax Competitiveness Ranking: Moving to the Average but Biased Against Services
SPP Research Paper No. 4-2
Jack Mintz and Duanjie Chen
University of Calgary - The School of Public Policy and University of Toronto - Rotman School of Management
Date Posted: September 02, 2011
Last Revised: March 28, 2013
Working Paper Series
40 downloads

Incl. Electronic Paper Rethinking Roth IRA Conversions in 2010
Probate & Property, p. 12, September/October 2010
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 01, 2011
Last Revised: March 06, 2012
Accepted Paper Series
591 downloads

Incl. Electronic Paper Cross Tested Retirement Plans – The Future of Tax and Asset Protection Planning for Small Business
Nicholas A. Paleveda
Northeastern University
Date Posted: August 31, 2011
Working Paper Series
224 downloads

Incl. Electronic Paper Political Influence on Non-Cooperative International Climate Policy
University of Bern - Department of Economics Working Paper No. 11-06
Ralph Winkler and Wolfgang Habla
University of Bern - Department of Economics and University of Munich
Date Posted: August 31, 2011
Working Paper Series
27 downloads

Incl. Electronic Paper Corporate Social Responsibility and Firms Ability to Collude
Quaderni DSE Working Paper No. 778
Luca Lambertini and Alessandro Tampieri
University of Bologna - Department of Economics and University of Bologna - Department of Economics
Date Posted: August 30, 2011
Working Paper Series
37 downloads

Incl. Electronic Paper Consumption Taxes, Income Taxes, and Saving: Evidence from OECD Countries
William R. Dougan and Lei Zhang
Clemson University and Tsinghua Univesrsity
Date Posted: August 29, 2011
Working Paper Series
34 downloads

Incl. Electronic Paper Reassessing France's 2011 Capital Tax Reforms after the Parliamentary Battle
La Revue de Droit Fiscal, No. 30-34, July 28, 2011
Eric Pichet
BEM Bordeaux Management School
Date Posted: August 29, 2011
Accepted Paper Series
44 downloads

Incl. Electronic Paper The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform
Yuyu Chen , Zongyan He and Lei Zhang
Peking University - Guang Hua School of Management , Peking University, Guanghua School of Management and Tsinghua Univesrsity
Date Posted: August 29, 2011
Last Revised: June 05, 2012
Working Paper Series
237 downloads

Incl. Electronic Paper The Tragedy of the Carrots: Economics & Politics in the Choice of Price Instruments
64 Stanford Law Review 797 (2012), Boston College Law School Legal Studies Research Paper No. 240
Brian D. Galle
Boston College Law School
Date Posted: August 29, 2011
Last Revised: May 30, 2012
Accepted Paper Series
230 downloads

Incl. Electronic Paper Investments Through DTAA Route in India and Strategic Tax Planning
Institute of Business Laws Newsletter, No. 2, August 2011
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2011
Last Revised: February 15, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper To Own or not Own Your Life Insurance Policy?
David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: August 28, 2011
Last Revised: December 08, 2011
Working Paper Series
257 downloads

Incl. Fee Electronic Paper A Note on Welfare Effect and Desirability of Inequality Inducing Transfers
Annals of Public and Cooperative Economics, Vol. 82, Issue 3, pp. 301-311, 2011
Vivekananda Mukherjee and Tilak Sanyal
Jadavpur University and Jadavpur University
Date Posted: August 27, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper Analysis Budget Revenues Tax of Actual Income Tax: A Case Study in the Provincial Government of DKI Jakarta
Samuel David Lee
Gunadarma University - Accounting Department
Date Posted: August 27, 2011
Working Paper Series
35 downloads

Incl. Electronic Paper The Effect of Beijing’s Driving Restrictions on Pollution and Economic Activity
V. Brian Viard and Shihe Fu
Cheung Kong Graduate School of Business and Xiamen University - The Wang Yanan Institute for Studies in Economics (WISE)
Date Posted: August 27, 2011
Last Revised: March 27, 2012
Working Paper Series
59 downloads

Incl. Electronic Paper Legislative Organization and Administrative Redundancy
Boston University Law Review, Vol. 97, p. 1815, 2011
Michael Doran
Georgetown University Law Center
Date Posted: August 26, 2011
Last Revised: January 09, 2012
Accepted Paper Series
33 downloads

Incl. Fee Electronic Paper Optimal Containment and Policy Differentiation Under Unilateral Climate Policy - Confinement Optimal Et Différentiation Des Politiques Quand Il Y a Politique Climatique Unilatérale
Canadian Journal of Economics/Revue Canadienne d'Economique, Vol. 44, Issue 3, pp. 814-837, 2011
Stefan Csordás and Frank Krysiak
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: August 25, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy
Stefan Bach , Martin Beznoska and Viktor Steiner
German Institute for Economic Research (DIW Berlin) , German Institute for Economic Research (DIW Berlin) and German Institute for Economic Research (DIW Berlin)
Date Posted: August 25, 2011
Working Paper Series
26 downloads

Incl. Electronic Paper Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Judith Niehues and Andreas Peichl
University of Cologne and Institute for the Study of Labor (IZA)
Date Posted: August 25, 2011
Working Paper Series
10 downloads

Incl. Electronic Paper The Effect of Cigarette Taxation on Prices: An Empirical Analysis Using Local-Level Data
Ryan Sullivan
Naval Postgraduate School
Date Posted: August 25, 2011
Working Paper Series
51 downloads

Incl. Fee Electronic Paper Labor Taxation and Foreign Direct Investment
The Scandinavian Journal of Economics, Vol. 113, Issue 3, pp. 603-636, 2011
Peter Egger and Doina Maria Radulescu
ETH Zürich and affiliation not provided to SSRN
Date Posted: August 24, 2011
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks
The Scandinavian Journal of Economics, Vol. 113, Issue 3, pp. 579-602, 2011
Michael Overesch and Johannes Rincke
Universität zu Köln and Ludwig-Maximilians-Universität Munich
Date Posted: August 24, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper Flattening the Carbon Extraction Path in Unilateral Cost-Effective Action
CESifo Working Paper Series No. 3546
Thomas Eichner and Rudiger Pethig
University of Siegen - School of Economic Disciplines and University of Siegen - School of Economic Disciplines
Date Posted: August 24, 2011
Working Paper Series
22 downloads

Incl. Electronic Paper Redistributive Politics and Market Efficiency: An Experimental Study
Columbia Business School Research Paper
Jens Grosser and Ernesto Reuben
affiliation not provided to SSRN and Columbia Business School - Management
Date Posted: August 24, 2011
Working Paper Series
10 downloads

Incl. Electronic Paper Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets
Journal of Finance, Forthcoming
Michelle Hanlon , Edward L. Maydew and Jacob R. Thornock
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of North Carolina at Chapel Hill - Accounting Area and University of Washington - Michael G. Foster School of Business
Date Posted: August 24, 2011
Last Revised: April 01, 2013
Accepted Paper Series
318 downloads

Incl. Electronic Paper The Case for a Progressive Tax: From Basic Research to Policy Recommendations
CESifo Working Paper Series No. 3548
Peter A. Diamond and Emmanuel Saez
Massachusetts Institute of Technology (MIT) - Department of Economics and University of California, Berkeley - Department of Economics
Date Posted: August 24, 2011
Working Paper Series
547 downloads

Incl. Electronic Paper The Subsidies and Countervailing Measures Agreement: Ahead of its Time or Time for Reform?
Journal of World Trade, Vol. 44, No. 4, pp. 779-796, 2010
Debra P. Steger
University of Ottawa - Faculty of Law
Date Posted: August 24, 2011
Last Revised: September 02, 2011
Accepted Paper Series
93 downloads

Incl. Electronic Paper Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach
IZA Discussion Paper No. 5910
Olivier Bargain , Mathias Dolls , Herwig Immervoll , Dirk Neumann , Andreas Peichl , Nico Pestel and Sebastian Siegloch
Institute for the Study of Labor (IZA) , University of Cologne - Faculty of Management, Economics and Social Sciences , World Bank, Europe and Central Asia , University of Cologne , Institute for the Study of Labor (IZA) , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: August 22, 2011
Working Paper Series
69 downloads

Incl. Electronic Paper Taxation and Education Investment in the Tertiary Sector
WZB Markets and Political Economy Working Paper No. FS IV 02 – 17,
Fredrik Andersson and Kai A. Konrad
Lund University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Date Posted: August 22, 2011
Working Paper Series
23 downloads

Incl. Electronic Paper Squeezing Blood from Stones: The Income Tax Industry in Canada
Journal of Law & Social Policy, Vol. 8, pp. 178-203, 1992
Lorne Sossin
York University - Osgoode Hall Law School
Date Posted: August 20, 2011
Accepted Paper Series
9 downloads

Sukh Ram - An Earlier Indian Telecommunications Corruption Scandal
Computer and Telecommunications Law Review, Vol. 17, No. 6, pp. 153-157, 2011
Ewan Sutherland
University of Witwatersrand, LINK Centre
Date Posted: August 20, 2011
Accepted Paper Series

Incl. Electronic Paper Why Do Countries Mandate Accrual Accounting for Tax Purposes?
FAccT Center Working Paper No. 03/2012
Igor Goncharov and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: August 19, 2011
Last Revised: April 08, 2013
Working Paper Series
317 downloads

Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
Accounting Review, Forthcoming
Sean T. McGuire , Thomas C. Omer and Dechun Wang
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University
Date Posted: August 19, 2011
Accepted Paper Series

Incl. Electronic Paper Oil for Uganda – or Ugandans? Can Cash Transfers Prevent the Resource Curse?
Center for Global Development Working Paper No. 261
Alan Gelb and Stephanie Majerowicz
Center for Global Development and affiliation not provided to SSRN
Date Posted: August 17, 2011
Working Paper Series
112 downloads

Incl. Electronic Paper Predicting the Past – The Problem of Finding a Counterfactual in Part IVA
Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 17, 2011
Last Revised: August 31, 2011
Accepted Paper Series
156 downloads

Incl. Electronic Paper A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes Judgments, and Recommendations
Brian C. Spilker , Bryan W. Stewart , Jaron Wilde and David A. Wood
Brigham Young University , University of South Carolina , Texas A&M University (TAMU) - Department of Accounting and Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: September 05, 2012
Working Paper Series
54 downloads

Incl. Electronic Paper Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure
160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Shu-Yi Oei
Tulane Law School
Date Posted: August 15, 2011
Last Revised: April 04, 2012
Accepted Paper Series
106 downloads

The Effects of College Financial Aid on Household Savings and Portfolios - Evidence from the 1992 Amendments to the Higher Education Act
Hau Chyi and Binzhen Wu
Renmin University of China - Hanqing Institute and Tsinghua University - School of Economics & Management
Date Posted: August 15, 2011
Working Paper Series

Incl. Electronic Paper The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?
David R. Agrawal
University of Georgia
Date Posted: August 13, 2011
Last Revised: April 23, 2013
Working Paper Series
161 downloads

Incl. Fee Electronic Paper On the Political Economics of Tax Reforms
CEPR Discussion Paper No. DP8507
Micael Castanheira , Gaetan Nicodeme and Paola Profeta
Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES) , Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management and Bocconi University
Date Posted: August 12, 2011
Working Paper Series
7 downloads

Incl. Electronic Paper A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis
FRB of Philadelphia Working Paper No. 11-26
Satyajit Chatterjee and Burcu Eyigungor
Federal Reserve Bank of Philadelphia and Federal Reserve Bank of Philadelphia
Date Posted: August 12, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper Beyond Territoriality and Deferral: The Promise of 'Managed and Controlled'
U of Michigan Public Law Working Paper No. 248
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: August 12, 2011
Last Revised: August 25, 2011
Working Paper Series
143 downloads

Incl. Electronic Paper Pro-Cyclical Unemployment Benefits? Optimal Policy in an Equilibrium Business Cycle Model
PIER Working Paper No. 11-023
Kurt Mitman and Stanislav Rabinovich
University of Pennsylvania - Department of Economics and University of Pennsylvania - Department of Economics
Date Posted: August 12, 2011
Working Paper Series
40 downloads


 

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