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1,061,207 Total downloads
Showing Papers 1,661 - 1,710 of 7,508
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The Case Against Income Averaging
Virginia Tax Review, Vol. 25, 2006
Neil H. Buchanan
George Washington University Law School
Date Posted: January 30, 2006
Last Revised: November 10, 2010
Accepted Paper Series
119 downloads
The Case Against a Strict Liability Economic Substance Penalty
University of Pennsylvania Journal of Business Law, Vol. 13, 2011
Kathleen DeLaney Thomas
New York University School of Law
Date Posted: March 28, 2011
Accepted Paper Series
224 downloads
The Carousel Value-Added Tax Fraud in the European Emission Trading System
FEEM Working Paper No. 75.2012
Maria Berrittella
and
Filippo Alessandro Cimino
University of Palermo - CIRPIET
and
Università Kore di Enna
Date Posted: November 15, 2012
Working Paper Series
71 downloads
The Carbon-Budget Approach to Climate Stabilization: Cost-Effective Subglobal Versus Global Action
CESifo Working Paper Series No. 3232
Thomas Eichner and
Rudiger Pethig
University of Siegen - School of Economic Disciplines
and
University of Siegen - School of Economic Disciplines
Date Posted: November 09, 2010
Working Paper Series
32 downloads
The Carbon Tax - Australia's Irrelevant Discourse
John R. Passant
Australian National University School of Politics and International Relations
Date Posted: July 09, 2012
Working Paper Series
36 downloads
The Capital Structure of Multinational Companies under Tax Competition
CESifo Working Paper Series No. 1721
Paolo M. Panteghini
University of Brescia
Date Posted: June 01, 2006
Working Paper Series
216 downloads
The Capital Structure Choice and the Consumption Tax
Andreas Andrikopoulos
University of the Aegean - Department of Business Administration
Date Posted: January 15, 2010
Last Revised: March 04, 2010
Working Paper Series
105 downloads
The Capital Gains Tax: A Curse but also a Blessing For Venture Capital Investment
Center for Entrepreneurial and Financial Studies Working Paper No. 2011-04
Ann-Kristin Achleitner
,
Carolin Bock
and
Martin Watzinger
Technische Universität München - Center for Entrepreneurial and Financial Studies
,
Technische Universität München (TUM) - Center for Entrepreneurial and Financial Studies (CEFS)
and
Ludwig-Maximilians-Universität Munich
Date Posted: October 07, 2011
Last Revised: January 28, 2012
Working Paper Series
132 downloads
The Capital Gain Lock-In Effect and Long-Horizon Return Reversal
Journal of Financial Economics, Vol. 59, No. 1, January 2001
Peter Klein
Simon Fraser University (SFU) - Finance Area
Date Posted: August 29, 2001
Accepted Paper Series
The Canadian Underground and Measured Economies: Granger Causality Results
Applied Economics, Vol. 34, No. 18, 2002
David E. A. Giles ,
Lindsay M. Tedds
and
Gugsa Werkneh
University of Victoria - Economics
,
University of Victoria
and
University of Victoria
Date Posted: July 22, 2007
Last Revised: February 28, 2010
Accepted Paper Series
31 downloads
The Calculation of Marginal Effective Tax Rates
Mario Mansour
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: April 23, 2011
Working Paper Series
The Cain Plan v. the Able Plan: An Empirical Analysis
Northeastern University School of Law Research Paper
Nicholas A. Paleveda
Northeastern University
Date Posted: October 29, 2011
Working Paper Series
69 downloads
The Business Enterprise Income Tax: A First Appraisal
Tax Notes, Vol. 118, No. 9, February 25, 2008
Alvin C. Warren Jr.
Harvard Law School
Date Posted: February 22, 2008
Accepted Paper Series
The Bush Tax Cut: 10 Years Later
Tax Notes, Vol. 131, No. 11, p. 1195, June 2011
Bruce Bartlett
Independent
Date Posted: June 13, 2011
Accepted Paper Series
516 downloads
The Bush Administration's Huge Tax Cuts: Steps Towards Bigger Government?
NYU Law School, Public Law Research Paper No. 67; and NYU, Ctr for Law and Business Research Paper No. 03-17
Daniel Shaviro
New York University School of Law
Date Posted: September 22, 2003
Working Paper Series
204 downloads
The Bush 35 Percent Flat Tax on Distributions from Public Corporations
Tax Notes 98 Tax Notes 1881 (2003)
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 23, 2004
Accepted Paper Series
The Burden and Disincentive Effects of Hungarian Personal Taxes, 1988-96
CEPR Discussion Paper Series #1570
David M. G. Newbery and
Tamas Revesz
University of Cambridge - Department of Applied Economics
and
Budapest University of Economic Sciences and Public Administration
Date Posted: April 29, 1997
Working Paper Series
The Bulgarian Income Tax Reform
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: January 27, 1998
Working Paper Series
125 downloads
The Budgeting and Economic Consequences of Ageing in the Netherlands
CESifo Working Paper Series No. 630
Roel M. W. J. Beetsma
,
Leon J.H. Bettendorf and
Peter Broer
University of Amsterdam - Research Institute in Economics & Econometrics (RESAM)
,
Erasmus University Rotterdam (EUR)
and
Tilburg University - CentER, Faculty of Economics and Business Administration
Date Posted: January 25, 2002
Working Paper Series
207 downloads
The Bucket and Buffett Approaches to Raising Taxes on High-Income U.S. Individuals
Canadian Tax Journal/Revue Fiscale Canadienne, Forthcoming, NYU School of Law, Public Law Research Paper No. 12-68, NYU Law and Economics Research Paper No. 12-44
Daniel Shaviro
New York University School of Law
Date Posted: December 10, 2012
Last Revised: January 17, 2013
Accepted Paper Series
87 downloads
The Brain Drain: A Survey of the Literature
Università degli Studi di Milano-Bicocca, Department of Statistics, Working Paper No. 2006-03-02,
Pierpaolo Giannoccolo
University of Bologna
Date Posted: April 08, 2009
Working Paper Series
417 downloads
The Big Picture -- 2012
Tax Notes International, Volumes 66-68, 2012
Allison Christians
McGill University - Faculty of Law
Date Posted: March 14, 2013
Accepted Paper Series
36 downloads
The Big and the Small of Tax Support for R&D in Canada
SPP Research Paper No. 12-22
Kenneth J. McKenzie
University of Calgary - Economics
Date Posted: July 23, 2012
Working Paper Series
28 downloads
The Bequest Tax as Long-Term Care Insurance
CESifo Working Paper Series No. 3901
Johann K. Brunner
University of Linz - Department of Economics
Date Posted: August 29, 2012
Working Paper Series
25 downloads
The Benefits of Tax Competition
IEA Hobart Paper No. 153
Richard Teather
Bournemouth University
Date Posted: January 28, 2006
Working Paper Series
668 downloads
The Benefits of Linking CGE and Microsimulation Models: Evidence from a Flat Tax Analysis
IZA Discussion Paper No. 3715, FiFo-CPE Discussion Paper No. 08-6
Andreas Peichl
Institute for the Study of Labor (IZA)
Date Posted: October 06, 2008
Working Paper Series
91 downloads
The Benefits and Problems of Linking Micro and Macro Models - Evidence from a Flat Tax Analysis
SOEPpaper No. 182
Andreas Peichl
Institute for the Study of Labor (IZA)
Date Posted: May 16, 2009
Working Paper Series
40 downloads
The Benefit and Sacrifice Principles of Taxation: A Synthesis
Social Choice and Welfare, Vol. 17, Iss. 1, 2000
Jon R. Neill
Western Michigan University - Department of Economics
Date Posted: November 30, 1999
Accepted Paper Series
The BBLR Approach to Tax Reform in Emerging Countries
Richard M. Bird
University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 29, 2008
Working Paper Series
110 downloads
The Basic Public Finance of Public-Private Partnerships
Yale University Economic Growth Center Discussion Paper No. 957
Eduardo M. R. A. Engel ,
Alexander Galetovic and
Ronald D. Fischer
Yale University - Department of Economics
,
Universidad de los Andes
and
University of Chile - Center of Applied Economics (CEA)
Date Posted: November 19, 2007
Last Revised: February 05, 2008
Working Paper Series
209 downloads
The Basic Public Finance of Public-Private Partnerships
Cowles Foundation Discussion Paper No. 1618, Yale University Economic Growth Center Discussion Paper No. 957, Yale Economics Department Working Paper No. 35
Eduardo M. R. A. Engel ,
Ronald D. Fischer and
Alexander Galetovic
Yale University - Department of Economics
,
University of Chile - Center of Applied Economics (CEA)
and
Universidad de los Andes
Date Posted: July 17, 2007
Last Revised: March 02, 2011
Working Paper Series
674 downloads
The Base for Direct Taxation
MIT Department of Economics Working Paper No. 08-11
James W. Banks
and
Peter A. Diamond
Institute for Fiscal Studies
and
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: April 01, 2008
Working Paper Series
329 downloads
The Audit Lottery: Don't Ask, Don't Tell?
Tax Notes, Vol. 40, No. 8, 1988
Joel S. Newman
Wake Forest University - School of Law
Date Posted: January 23, 2008
Accepted Paper Series
122 downloads
The Attitudes of Tertiary Students on Tax Evasion and the Penalties for Tax Evasion - A Pilot Study and Demographic Analysis
eJournal of Tax Research, Vol. 3, No. 2, 2005
Ken Devos
Monash University - Faculty of Business and Economics
Date Posted: January 13, 2006
Accepted Paper Series
The Attack on Nonprofit Status: A Charitable Assessment
Michigan Law Review, Vol. 108, 2010, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-013, U of Michigan Public Law Working Paper No. 197
James R. Hines Jr. ,
Jill R. Horwitz and
Austin Nichols
University of Michigan
,
UCLA School of Law
and
The Urban Institute
Date Posted: May 15, 2010
Accepted Paper Series
122 downloads
The Assumption of Selfishness in the Internal Revenue Code: Reframing the Unintended Tax Advantages of Gay Marriage
Loyola-LA Legal Studies Paper No. 2005-33
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: November 18, 2005
Working Paper Series
408 downloads
The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance
Brian Hogan
and
Tracy Noga
Northeastern University - College of Business Administration
and
Bentley University
Date Posted: January 21, 2010
Last Revised: December 05, 2012
Working Paper Series
363 downloads
The Association between Book-Tax Conformity and Earnings Management
Bradley S. Blaylock
,
Fabio B. Gaertner and
Terry J. Shevlin
Oklahoma State University - Spears School of Business
,
University of Wisconsin - Madison - Department of Accounting and Information Systems
and
University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
317 downloads
The Asset Price Incidence of Capital Gains Taxes: Evidence from the Real Estate Industry and the Taxpayer Relief Act of 1997
University of Pennsylvania, Wharton Real Estate Center Working Paper No. 311
Joseph Gyourko and
Todd M. Sinai
University of Pennsylvania - Real Estate Department
and
University of Pennsylvania - The Wharton School
Date Posted: August 12, 1999
Working Paper Series
The Art of Tax Reform: What Tax Reforms Should Be Introduced to Assist the Australian Arts Sector?
The International Journal of the Arts in Society, Vol. 5, No. 1, pp. 169-185, 2010
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: July 28, 2010
Accepted Paper Series
14 downloads
The Art of Making Everybody Happy How to Prevent a Secession
IMF Working Paper No. 01/176
Michel Le Breton and
Shlomo Weber
University of Toulouse I - GREMAQ-IDEI
and
Southern Methodist University (SMU) - Department of Economics
Date Posted: February 03, 2006
Working Paper Series
48 downloads
The Argument Against Short Selling
Risk, July 2011
Hans J. Blommestein ,
Ahmet Keskinler
and
Carrick Lucas
Organization for Economic Co-Operation and Development (OECD)
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: September 15, 2011
Accepted Paper Series
135 downloads
The Architecture of Federations: Constitutions, Bargaining, and Moral Hazard
CEPR Discussion Paper No. DP7244
Anke S. Kessler ,
Christoph Lülfesmann
and
Gordon M. Myers
Simon Fraser University (SFU) - Department of Economics
,
University of Bonn - Economic Science Area
and
Simon Fraser University (SFU) - Department of Economics
Date Posted: April 07, 2009
Working Paper Series
3 downloads
The Approximation of Croatian State Aids Policy to the European Union Standards
8th International Conference «Economic Integration, Competition and Cooperation», Opatija, Croatia, 2011.,
Ljerka Mintas Hodak
,
Paško Anić Antić
and
Helena Majić
Zagreb School of Economics and Management
,
Zagreb School of Economics and Management
and
Zagreb School of Economics and Management
Date Posted: March 20, 2013
Last Revised: April 16, 2013
Working Paper Series
10 downloads
The Application of the Attorney-Client Privilege to Tax Accrual Workpapers: The Real Legacy of United States v. Textron
Houston Business and Tax Law Journal, Vol. 8, p. 337, 2008
Claudine V. Pease-Wingenter
Phoenix School of Law
Date Posted: July 30, 2008
Accepted Paper Series
143 downloads
The Alternative Minimum Tax and Effective Marginal Tax Rates
MIT Department of Economics Working Paper No. 03-37
Daniel R. Feenberg and
James M. Poterba
National Bureau of Economic Research (NBER)
and
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: December 01, 2003
Working Paper Series
252 downloads
The Allocation of Profits between Related Entities and the Oppression Remedy: An Analysis of Ford Motor Co. V. Omers
Ottawa Law Review, Vol. 36, No. 1, pp. 127-167, 2004-2005
Anita I. Anand
and
Kim Brooks
University of Toronto - Faculty of Law
and
Schulich School of Law at Dalhousie University
Date Posted: March 29, 2006
Accepted Paper Series
305 downloads
The Allocation of European Union Allowances: Lessons, Unifying Themes and General Principles
FEEM Working Paper No. 116.06, University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 47/06
Barbara K. Buchner ,
Carlo Carraro and
A. Denny Ellerman
International Energy Agency
,
Fondazione Eni Enrico Mattei (FEEM)
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 17, 2006
Working Paper Series
256 downloads
The Allocation of European Union Allowances: Lessons, Unifying Themes and General Principles
CEPR Discussion Paper No. 5843
Barbara K. Buchner ,
Carlo Carraro and
A. Denny Ellerman
International Energy Agency
,
Fondazione Eni Enrico Mattei (FEEM)
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 16, 2006
Working Paper Series
14 downloads
The Aging of the Population and the Size of the Welfare State
IMF Working Paper No. 02/68
Assaf Razin ,
Efraim Sadka and
Phillip Swagel
Tel Aviv University - Eitan Berglas School of Economics
,
Tel Aviv University - Eitan Berglas School of Economics
and
Northwestern University - Department of Economics
Date Posted: February 14, 2006
Working Paper Series
39 downloads
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