Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 561,058
Full Text Papers: 463,587
Authors: 260,471
Papers Received in
  Last 12 months:
64,002

Paper Downloads:
To date: 77,927,020
Last 12 months: 9,683,756
Last 30 days: 661,519

CiteReader:  What's this?
Papers with
  Resolved
  References:
262,270
Total References: 9,034,735
Papers with Cites: 242,003
Total Citation
  Links:
5,983,061
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,166,729


SSRN eLibrary Search Results
JEL Code: H2
1,239,778 Total downloads
Showing Papers 1,681 - 1,730 of 8,753
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Savings Incentives and Investment Management Fees: A Study of the 529 College Savings Plan Market
Contemporary Economic Policy, Vol. 32, Issue 4, pp. 826-842, 2014
Vicki L. Bogan
Cornell University
Date Posted: August 20, 2014
Accepted Paper Series

Incl. Electronic Paper Management Incentives Under Formula Apportionment -- Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting --
CESifo Working Paper Series No. 4908
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: August 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Cross Border Banking: Reconceptualizing Bank Secrecy
Rethinking Global Finance and its Regulation (Cambridge University Press, Forthcoming)
Ruth Plato-Shinar
Netanya Academic College, Israel
Date Posted: August 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Effects of Targeted Subsidies Public Firms on Their Performance in Tehran Stock Exchange
Science Road Journal, Vol. 2, Issue 6, pps. 88-94, 2014
Amir Shams Koloukhi Sr. , Aliakbar Nazari and Hossein Parsian
Islamic Azad University (IAU) - Young Researchers and Elite Club , Islamic Azad University (IAU) - Faculty of Management & Accounting and Islamic Azad University (IAU) - Young Researchers and Elite Club
Date Posted: August 18, 2014
Accepted Paper Series
2 downloads

The Not-so-Merry Wives of Windsor: The Taxation of Women in Same-Sex Marriages
Lily Kahng
Seattle University School of Law
Date Posted: August 18, 2014
Working Paper Series

Incl. Electronic Paper Proportionality in Tax Disputes - Lithuanian Court Practice
Ramūnas Audzevičius
Motieka & Audzevicius PLP
Date Posted: August 17, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Corporate Inversions and Americanizations: A Case of Having the Cake and Eating It Too?
Felipe Cortes , Armando R. Gomes and Radhakrishnan Gopalan
D'Amore-McKim School of Business-Northeastern University , Washington University in Saint Louis - John M. Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: August 17, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs
Journal of Taxation, Volume 120, Number 2, February 2014
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law , University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado at Colorado Springs - College of Business
Date Posted: August 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper A Brief Review of Corporate Tax Articles of 2013
Tax Notes, Vol. 143, No. 11, 2014
Jordan M. Barry , Karen C. Burke and Monica Gianni
University of San Diego School of Law , University of Florida Levin College of Law and University of Florida - Fredric G. Levin College of Law
Date Posted: August 16, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Progressive Taxation in a Tournament Economy
IZA Discussion Paper No. 8369
Jeffrey P. Carpenter , Peter Hans Matthews and Benjamin Tabb
Middlebury College - Department of Economics , Middlebury College - Department of Economics and Middlebury College
Date Posted: August 16, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
3 downloads

Social Media and the Tax Practice
Taxation in Australia, Feb 2013, Vol. 47(7), p. 434-437
Elen Seymour
University of Western Sydney
Date Posted: August 15, 2014
Working Paper Series

Incl. Electronic Paper Do Technology, Leisure Specification and Preferences Matter in the Environment-Growth Nexus with Education?
Xavier Pautrel
Université de Nantes (France), LEMNA
Date Posted: August 15, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Tackling the Undeclared Economy in FYR Macedonia: A Baseline Assessment
Rositsa Dzhekova , Josip Franic , Lyubo Mishkov and Colin C. Williams
University of Sheffield , University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: August 15, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
CESifo Working Paper Series No. 4905
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: August 14, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Imperfect Financial Markets as a Commitment Device for the Government
CESifo Working Paper Series No. 4902
Jenny Simon
Stockholm Institute of Transition Economics
Date Posted: August 14, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Profit Shifting and Tax Response of Multinational Banks
Julia Merz and Michael Overesch
University of Cologne and Universität zu Köln
Date Posted: August 14, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Income Taxes, Sorting, and the Costs of Housing: Evidence from Municipal Boundaries in Switzerland
CESifo Working Paper Series No. 4896
Christoph Carl Basten , Maximilian von Ehrlich and Andrea Lassmann
ETH Zurich , Ludwig-Maximilians-Universität München - Center for Economic Studies (CES) and KOF Swiss Economic Institute
Date Posted: August 14, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Financing and Funding Health Care: Optimal Policy and Political Implementability
CESifo Working Paper Series No. 4893
Robert Nuscheler and Kerstin Roeder
University of Augsburg - Faculty of Business and Economics and Ludwig-Maximilians-Universität München
Date Posted: August 14, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper A Negotiation-Based Model of Tax-Induced Transfer Pricing
CESifo Working Paper Series No. 4892
Johannes Becker and Ronald B. Davies
University of Cologne and University College Dublin (UCD)
Date Posted: August 14, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Multiple Pollutants, Uncovered Sectors, and Suboptimal Environmental Policies
CESifo Working Paper Series No. 4891
Don Fullerton and Daniel H. Karney
University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign
Date Posted: August 14, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Politics of State Energy Severance Taxes in the Shale Era
APSA 2014 Annual Meeting Paper
Barry G. Rabe and Rachel L. Hampton
University of Michigan - Gerald Ford School of Public Policy and University of Michigan Law School - JD Candidate Author
Date Posted: August 14, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Salience and Sin: Designing Taxes in the New Sin Era
Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 13, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Extractive States: The Case of the Italian Unification
Amsterdam Law School Research Paper No. 2014-42, Amsterdam Center for Law & Economics Working Paper No. 2014-03
Guilherme de Oliveira and Carmine Guerriero
Amsterdam Center for Law and Economics and University of Amsterdam - Amsterdam Center for Law & Economics (ACLE)
Date Posted: August 13, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Losing Welfare by Receiving Transfers
Marcel Fischer and Bjarne Astrup Jensen
Copenhagen Business School and Copenhagen Business School - Department of Finance
Date Posted: August 12, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
51 downloads

Dividend Taxation and Household Dividend Portfolio Decisions: Evidence from the 2003 Jobs and Growth Tax Relief Reconciliation Act
Daeyong Lee
Peking University - HSBC School of Business
Date Posted: August 11, 2014
Working Paper Series

Incl. Electronic Paper The Inefficiencies of Legislative Centralization: Evidence from Provincial Tax Rate-Setting
China: An International Journal, 2015, Forthcoming
Wei Cui and Zhiyuan (Sebastian) Wang
University of British Columbia (UBC) - Faculty of Law and The State University of New York - Binghamton, Department of Political Science
Date Posted: August 10, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper VL Smith's Tautological Social Choice Theory
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: August 08, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Clarke's Dishonest Teaching of Public Choice
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: August 08, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Regulating Tax Preparers: A Global Problem for the IRS
Tax Notes International, Vol. 75, p. 391, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: August 08, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?
Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Tarun Jain
Supreme Court of India
Date Posted: August 08, 2014
Accepted Paper Series
2 downloads

China's Business-Tax-To-Vat Reform: An Interim Assessment
British Tax Review 2014
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: August 07, 2014
Last Revised: August 08, 2014
Accepted Paper Series

Incl. Electronic Paper Un inedito dissidio epistemologico sui 'Miti e paradossi' di Einaudi. Le lettere perdute di Mauro Fasiani (An Unpublished Epistemological Debate on Einaudi's 'Miths and Paradoxes'. The Lost Letters of Mauro Fasiani)
Studi economici, 3/2012, pp. 5-81
Amedeo Fossati and Paolo Silvestri
Università degli Studi di Genova and University of Turin - Department of Economics and Statistics
Date Posted: August 06, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Effects of Payroll Tax Cuts for Young Workers
IFN Working Paper No. 1031
Per Skedinger
Research Institute of Industrial Economics (IFN)
Date Posted: August 06, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements
ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Maria Theresia Evers , Katharina Finke , Sebastian Matenaer , Ina Meier and Benedikt Zinn
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Manheim , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: August 06, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Political Activity Limits and Tax Exemption: A Gordian's Knot
Virginia Tax Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: August 05, 2014
Accepted Paper Series
71 downloads

Incl. Electronic Paper Comparing the Influence of Conflict on the Perceptions of Rich and Poor: Testing the Hypothesis of Acemoglu and Robinson
ISER Discussion Paper No. 911
Eiji Yamamura
Seinan Gakuin University
Date Posted: August 05, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Impact of Chinese VAT Pilot on International Freight Forwarding Industry and International Shipping Industry
World Journal of VAT/GST Law, June 27, 2014
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: August 02, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Taxes and International Risk Sharing
FRB International Finance Discussion Paper No. 1110
Brendan Epstein , Rahul Mukherjee and Shanthi Ramnath
Board of Governors of the Federal Reserve System - Advanced Foreign Economies Section , Global Detention Project, Programme for the Study of Global Migration, Graduate Institute (IHEID), Geneva and U.S. Treasury Department
Date Posted: August 02, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Formal Education Versus Learning-by-Doing
IZA Discussion Paper No. 8341
Frédéric Gavrel , Isabelle Lebon and Therese Rebiere
Université de Caen , Université de Caen and Institute for the Study of Labor (IZA)
Date Posted: August 02, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Heterogeneity and Government Revenues: Higher Taxes at the Top?
IZA Discussion Paper No. 8335
Nezih Guner , Martin Lopez-Daneri and Gustavo Ventura
Universidad Carlos III de Madrid , University of Southern California and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 02, 2014
Working Paper Series

Incl. Electronic Paper Practice Guide: How FATCA Applies to Non-US Funds
Tax Journal (2014)
Andrey Krahmal
Atlas Tax Chambers
Date Posted: August 02, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014
Bill Francis , Iftekhar Hasan , Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University Schools of Business
Date Posted: August 01, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper The EU Services Directive: Gains from Further Liberalization
IMF Working Paper No. 14/113
Emilio Fernández Corugedo and Esther Pérez
Bank of England and International Monetary Fund (IMF)
Date Posted: August 01, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
63 downloads


 

1 2 3 4 ... Last | Next >


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 6.563 seconds