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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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  Last 12 months:
68,998

Paper Downloads:
To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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238,027
Total References: 8,463,775
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5,708,794
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: H2
1,060,887 Total downloads
Showing Papers 1,641 - 1,690 of 7,506
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Incl. Electronic Paper Double Tax Treaties: An Introduction
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: December 03, 2007
Working Paper Series
2384 downloads

Incl. Electronic Paper Double Taxation Avoidance: International and Dividends

Date Posted: October 30, 2006
Working Paper Series
677 downloads

Incl. Electronic Paper Double Taxation: A European 'Switch in Time'?
Columbia Journal of European Law, Vol. 14, No. 1, 2007
Georg Kofler and Ruth Mason
NYU School of Law and University of Connecticut School of Law
Date Posted: April 13, 2007
Last Revised: February 27, 2013
Accepted Paper Series
703 downloads

Incl. Electronic Paper Double-Edged Incentive Competition for Foreign Direct Investment
Jie Ma
Peking University
Date Posted: November 11, 2008
Working Paper Series
40 downloads

Incl. Electronic Paper Down-Sizing the Little Guy Myth in Legal Definitions
Iowa Law Review, Vol. 98, p. 1041, 2013, U. of Pittsburgh Legal Studies Research Paper No. 2012-12
Mirit Eyal-Cohen
University of Pittsburgh School of Law
Date Posted: June 08, 2012
Last Revised: April 07, 2013
Accepted Paper Series
66 downloads

Incl. Electronic Paper Downsizing the Federal Government
Cato Policy Analysis No. 515
Chris Edwards
Cato Institute
Date Posted: August 26, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper Draft Hypothetical Indictment Based on Frank Lyon Facts
John A. Townsend
University of Houston School of Law
Date Posted: July 17, 2012
Working Paper Series
44 downloads

Incl. Electronic Paper Drawing the Boundaries of Tax Justice
Allison Christians
McGill University - Faculty of Law
Date Posted: March 10, 2013
Working Paper Series
113 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 Dual Governance in State-Owned Banks
Documento de Trabajo 319
Rodolfo Apreda
University of CEMA
Date Posted: June 28, 2007
Working Paper Series
93 downloads

Incl. Electronic Paper Dual Income Taxation and Developing Countries
Columbia Journal of Tax Law, Vol. 1, pp. 174-217, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-07
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and UCLA School of Law
Date Posted: May 29, 2010
Accepted Paper Series
287 downloads

Incl. Electronic Paper Dual Income Taxation: Why and How?
CESifo Working Paper Series No. 1551
Peter Birch Sorensen
University of Copenhagen - Department of Economics
Date Posted: October 24, 2005
Working Paper Series
300 downloads

Dual VATs and Cross-Border Trade: Two Problems, One Solution?
International Tax and Public Finance, Vol. 5, No. 3, 1998
Richard M. Bird and Pierre-Pascal Gendron
University of Toronto - Joseph L. Rotman School of Management and KPMG Meijburg & Co.
Date Posted: April 24, 1998
Accepted Paper Series

Incl. Electronic Paper Duopolistic Competition, Taxes and the Arm's-Length Principle
Evelyn Korn and Stephan Lengsfeld
University of Marburg - Faculty of Economics and Business Administration and University of Freiburg
Date Posted: December 22, 2005
Working Paper Series
223 downloads

Dupuit, Pigou and Cost of Inefficiency in Public Services Provision
Public Choice, Vol. 127, No. 3, pp. 485-502, 2007
Antonio Afonso and Vítor Gaspar
Technical University of Lisbon - ISEG (School of Economics and Management) and Bank of Portugal
Date Posted: September 13, 2007
Accepted Paper Series

Durable Goods and Residential Demand for Energy and Water: Evidence from a Field Trial
RAND Journal of Economics, Vol. 39, No. 2, 2008
Lucas W. Davis
University of California, Berkeley - Haas School of Business
Date Posted: June 09, 2011
Accepted Paper Series

Dynamic Asset Pricing Effects and Incidence of Realization-Based Capital Gains Taxes
Journal of Monetary Economics, Vol. 46, No. 2, October 2000
Alan D. Viard
American Enterprise Institute
Date Posted: August 29, 2001
Accepted Paper Series

Incl. Electronic Paper Dynamic Governance Innovation
24 Geo. Int'l Envtl. L. Rev. 477 (2013)
Elizabeth Burleson
London School of Economics (LSE)
Date Posted: October 20, 2012
Last Revised: April 11, 2013
Accepted Paper Series
49 downloads

Incl. Electronic Paper Dynamic Investment and Financing under Personal Taxation
Erwan Morellec and Norman Schürhoff
Swiss Finance Institute and University of Lausanne
Date Posted: September 02, 2008
Working Paper Series
84 downloads

Incl. Electronic Paper Dynamic Laffer Curves, Economic Growth and Public Capital
John Robert Stinespring
University of Tampa - John H. Sykes College of Business
Date Posted: July 03, 2009
Working Paper Series
58 downloads

Incl. Electronic Paper Dynamic Mirrlees Taxation Under Political Economy Constraints
MIT Department of Economics Working Paper No. 08-08
Daron Acemoglu , Mikhail Golosov and Aleh Tsyvinski
Massachusetts Institute of Technology (MIT) - Department of Economics , Massachusetts Institute of Technology (MIT) - Department of Economics and Harvard University - Department of Economics
Date Posted: March 27, 2008
Working Paper Series
101 downloads

Incl. Fee Electronic Paper Dynamic Optimal Taxation with Private Information
CEPR Discussion Paper No. 4006
Stefania Albanesi and Christopher M. Sleet
Columbia University, Graduate School of Arts and Sciences, Department of Economics and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: September 24, 2003
Working Paper Series
17 downloads

Incl. Electronic Paper Dynamic Scoring through Creative Destruction
CentER Discussion Paper Series No. 2012-084
Peter van Oudheusden
Tilburg University - Center for Economic Research (CentER)
Date Posted: October 22, 2012
Working Paper Series
9 downloads

Incl. Electronic Paper Dynamic Scoring: Alternative Financing Schemes
CAEPR Working Paper No. 2006-022
Eric M. Leeper and Shu-Chun S. Yang
Indiana University at Bloomington - Department of Economics and CAEPR
Date Posted: December 19, 2006
Working Paper Series
76 downloads

Incl. Electronic Paper Dynamic Tax Depreciation Strategies
CentER Discussion Paper Series No. 2008-87
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) and VU University Amsterdam
Date Posted: October 21, 2008
Working Paper Series
81 downloads

Incl. Electronic Paper Dynamic Tax Planning With an Application to Estate Freezes
Tuck Business School Working Paper No. 03-31
Richard C. Sansing and Kenneth J. Klassen
Dartmouth College - Tuck School of Business and University of Waterloo - School of Accounting and Finance
Date Posted: November 06, 2003
Working Paper Series
231 downloads

Incl. Electronic Paper Dynamic Taxation, Private Information and Money
FRB of St. Louis Working Paper No. 2009-035A
Christopher J. Waller
University of Notre Dame - Department of Economics
Date Posted: August 10, 2009
Working Paper Series
24 downloads

Incl. Electronic Paper Dynamically Optimal R&D Subsidies
Volker Grossmann , Timo Trimborn and Thomas Michael Steger
University of Fribourg (Switzerland) - Faculty of Economics and Social Science , University of Hannover and University of Leipzig/Institute for Theoretical Economics/Macroeconomics
Date Posted: August 11, 2010
Working Paper Series
17 downloads

Incl. Electronic Paper Dynamically Optimal R&D Subsidization
CESifo Working Paper Series No. 3153
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: August 17, 2010
Working Paper Series
30 downloads

Incl. Electronic Paper E-Commerce and International Tax Planning
Kenneth J. Klassen and Carla Carnaghan
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Date Posted: June 21, 2004
Working Paper Series
913 downloads

Incl. Electronic Paper E-Commerce and Tax Planning: Canadian Experiences
Canadian Accounting Perspectives, Vol. 3, No. 2, Fall 2004
Carla Carnaghan , Pauline Downer , Kenneth J. Klassen and Jeffrey Pittman
University of Lethbridge - Faculty of Management , Memorial University of Newfoundland , University of Waterloo - School of Accounting and Finance and Memorial University of Newfoundland (MUN) - Faculty of Business Administration
Date Posted: November 05, 2004
Accepted Paper Series
355 downloads

Incl. Electronic Paper E-Commerce: Application of the Neutrality Principle in Tax Policy
Italo Fernandez Origgi
Telefonica del Peru S.A.A.
Date Posted: April 26, 2000
Working Paper Series
278 downloads

Incl. Electronic Paper E-Verify Can Stop Refund Fraud
Boston Univ. School of Law, Law and Economics Research Paper No. 13-6
Richard Thompson Ainsworth and Andrew Shact
Boston University - School of Law and Boston University - School of Law
Date Posted: March 30, 2013
Last Revised: April 24, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Earlier or Later: A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
CESifo Working Paper Series No. 1307
Bernd Raffelhüschen , Stefan Moog and Josef Honerkamp
University of Freiburg , University of Freiburg and University of Freiburg
Date Posted: November 05, 2004
Working Paper Series
40 downloads

Incl. Electronic Paper Early Emission Reduction Programs: An Application to CO2 Policy
Ian W. H. Parry and Michael Toman
Resources for the Future and Resources for the Future
Date Posted: October 16, 2000
Working Paper Series
141 downloads

Incl. Electronic Paper Early Withdrawals from Retirement Accounts during the Great Recession
FEDS Working Paper No. 2013-22
Robert Argento , Victoria L. Bryant and John Sabelhaus
Federal Reserve Board , Government of the United States of America - Internal Revenue Service (IRS) and University of Maryland
Date Posted: May 11, 2013
Working Paper Series
3 downloads

Incl. Electronic Paper Earmarked Taxation: Welfare versus Political Support
SFB 303 Working Paper No. A - 594, CESifo Working Paper Series No. 207
Dieter Bös
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: March 20, 2000
Working Paper Series
105 downloads

Incl. Electronic Paper Earned Income Tax Credit in Israel: Designing the System to Reflect the Characteristics of Labor Supply and Poverty
Israel Economic Review, Vol. 3, No. 1, pp. 27-61, 2006
Adi Brender and Michel Strawczynski
Bank of Israel - Research Department and Hebrew University of Jerusalem
Date Posted: July 26, 2006
Accepted Paper Series
106 downloads

Incl. Electronic Paper Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece
IZA Discussion Paper No. 4752
Emmanuel Saez , Manos Matsaganis and Panos Tsakloglou
University of California, Berkeley - Department of Economics , Athens University of Economics and Business and Athens University of Economics and Business - Department of International and European Economic Studies
Date Posted: February 15, 2010
Working Paper Series
24 downloads

Earnings Management and Deferred Tax
Accounting and Business Research, Forthcoming
Kevin Holland and Richard H.G. Jackson
University of Southampton and University of Wales, Aberystwyth - School of Management and Business
Date Posted: September 20, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Deferred Tax

Kevin Holland and Richard H.G. Jackson
University of Southampton and University of Wales, Aberystwyth - School of Management and Business
Date Posted: November 06, 2002
Working Paper Series
1101 downloads

Incl. Electronic Paper Earnings Management and Its Pricing Implications: Evidence from Banks' Adjustments to the Valuation Allowance for Deferred Tax Assets under SFAS 109
Catherine M. Schrand and M.H. Franco Wong
University of Pennsylvania - Accounting Department and INSEAD
Date Posted: July 17, 2000
Working Paper Series
765 downloads

Earnings Management Choices in Response to Tax Rate Increases
Michael Firth , Agnes W. Y. Lo and Raymond M. K. Wong
Lingnan University - Department of Accounting and Finance , Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 22, 2013
Working Paper Series

Incl. Electronic Paper Earnings Management in Response to a Windfall Tax in the Water and Sewerage Utility Companies in England and Wales
Lancaster University Management School Working Paper No. LUMSWP2003/017
Wendy Beekes
Lancaster University - Department of Accounting and Finance
Date Posted: June 23, 2003
Working Paper Series
178 downloads

Incl. Electronic Paper Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: June 28, 2007
Last Revised: October 19, 2008
Working Paper Series
718 downloads

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?
Accounting Review, 2009
Brad Badertscher , John D. Phillips , Morton Pincus and Sonja O. Rego
University of Notre Dame , University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: October 18, 2008
Accepted Paper Series

Incl. Electronic Paper Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002
Contemporary Accounting Research, Vol. 25, No. 2, 2008
Kirsten A. Cook , George Ryan Huston and Thomas C. Omer
University of Arizona - Department of Accounting , University of South Florida - School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: April 27, 2006
Last Revised: February 26, 2008
Working Paper Series
1011 downloads

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS 109
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Catherine M. Schrand and M.H. Franco Wong
University of Pennsylvania - Accounting Department and INSEAD
Date Posted: July 22, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia
Igor Goncharov and Jochen Zimmermann
WHU - Otto Beisheim School of Management and University of Bremen - Faculty of Business Studies and Economics
Date Posted: November 26, 2004
Working Paper Series
501 downloads

Incl. Electronic Paper Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
HBS Finance Working Paper No. 884812
Dhammika Dharmapala and Mihir A. Desai
University of Illinois College of Law and Harvard Business School - Finance Unit
Date Posted: February 28, 2006
Last Revised: January 21, 2009
Working Paper Series
1638 downloads


 

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