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SSRN eLibrary Search Results
JEL Code: H2
1,619,517 Total downloads
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Incl. Electronic Paper 환경정책, 재분배정책, 경제성장에 관한 정치경제학적 분석 (A Political Economic Analysis of Environmental Policy, Redistributive Policy, and Economic Growth)
KDI Journal of Economic Policy 2011, 33(2) 147-175
Jaehoon Kim
Korea Development Institute (KDI)
Date Posted: April 21, 2016
Last Revised: May 09, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper 지방교부세의 재정형평화에대한 연구 (A Study on the Fiscal Equity of Local Share Tax System in Korea)
KDI Journal of Economic Policy 2004, 26(2) 107-141
Yongseong KIM
Korea Development Institute (KDI)
Date Posted: April 29, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper 재직자 직업훈련 관련 공적재정의 구조와 성과: 효과 분석 (Training Incentives in the Korean Levy-Grant System and the Performance: Evidences from the KLIPS Data)
KDI Journal of Economic Policy 2011, 33(3) 89-120
Chul-In Lee and Gyeongjoon Yoo
Seoul National University and Korea Development Institute (KDI)
Date Posted: April 21, 2016
Last Revised: May 09, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper 생계급여하에서의 최적 소득조사 (A Study on Optimal Auditing Under The Living Wage System)
KDI Journal of Economic Policy 2009, 31(1) 207-237
Hanwook Yoo
Korea Development Institute (KDI)
Date Posted: May 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper 노동수요 측면의 임금보조정책 연구 (A Study on Demand-Side Wage Subsidy)
KDI Journal of Economic Policy 2011, 33(2) 114-143
Hanwook Yoo
Korea Development Institute (KDI)
Date Posted: April 21, 2016
Last Revised: May 09, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper 근로장려세제의 최적 설계에 관한 연구 (A Study on the Optimal EITC Program)
KDI Journal of Economic Policy 2008, 30(1) 131-170
Hanwook Yoo
Korea Development Institute (KDI)
Date Posted: May 09, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper 中国的竞次增长模式:以货车超载和公路收费为例 (China’s Race-to-the-Bottom Growth Model: A Case Study of Vehicle Overloading and Highway Tolls)
Xiang Tang
Peking University - School of Economics
Date Posted: August 04, 2011
Working Paper Series
82 downloads

Incl. Electronic Paper ‘Sharing the Pie’; Taxing Multinationals in a Global Market
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: February 16, 2015
Working Paper Series
177 downloads

Incl. Electronic Paper ‘Hunting Animals in a Zoo’? Regulating Indonesia's High Wealth Individual Taxpayers
RegNet Research Paper No. 2016/101
Sekti Widihartanto and Valerie Braithwaite
School of Regulation & Global Governance (RegNet) and Australian National University - Research School of Social Sciences
Date Posted: February 26, 2016
Working Paper Series
68 downloads

Incl. Electronic Paper ‘Hold that Ghost’: Using Notches to Identify Manipulation of Population-Based Grants
IEB Working Paper N. 2015/39
Dirk Foremny, Jordi Jofre-Monseny and Albert Sole-Olle
University of Barcelona - Institut d'Economia de Barcelona (IEB), University of Barcelona - Department of Political Economics and University of Barcelona
Date Posted: December 22, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper ‘Contributions to Capital’ from Nonowners
126 Tax Notes, p. 1127, 2010
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: March 04, 2010
Accepted Paper Series
81 downloads

Incl. Electronic Paper تقييم أثر الهيكل الضريبي علي نشاط التعدين التقليدي في ولاية نهر النيل (Assessment of the Taxation Structure on the Traditional Gold Mining Activity of the Nile State-Sudan)
Issam A.W. Mohamed and Tamador Abdel Rahman
Al-Neelain University - Department of Economics and Independent
Date Posted: January 11, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper מדיניות חברתית באצטלה כלכלית: מטרותיה של מערכת המס בישראל
(Contemplating the Meaning & Attainment of the Three Goals of Taxation)

Arie Lapidot, David Gliksberg Ed. - The Harry and Michael Secher Institute for Legislative Research and Comparative Law, Hebrew University, 2015
Sagit Leviner and Tali Nir
Ono Academic College Faculties of Law & Business Administration and Social and Economic Rights Director - Israel Civil Rights Association
Date Posted: October 17, 2013
Last Revised: April 11, 2016
Accepted Paper Series
242 downloads

Incl. Electronic Paper Экспортные пошлины на нефть и нефтепродукты: необходимость отмены и сценарный анализ последствий (Export Duties on Oil and Oil Products: Need for Abolishment and Scenario Analysis)
IEP Research Papers No. 161
Yuri Bobylev, Georgy Idrisov and Sergei Germanovich Sinelnikov-Murylev
Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy and Russian Foreign Trade Academy
Date Posted: November 04, 2012
Accepted Paper Series
22 downloads

Incl. Electronic Paper Экологические Налоги: Классическое и Современное Понимание Сущности (Environmental Taxes: Classical and Contemporary Concepts of the Essence)
Economics, Statistics and Informatics. UMO bulletin, 4. Moscow, 2014, pp. 41-45
Vladimir Gromov
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: March 31, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper Экологическая Составляющая в Налогах На Топливо и Транспорт: Обобщение Зарубежного Опыта Для Российской Налоговой Системы (Ecological Component in Fuel and Transport Taxes: Synthesis of Foreign Experience for the Russian Tax System)
Tax Policy and Practice, 8. Moscow, 2014, pp. 17-21
Vladimir Gromov
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: March 31, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Совершенствование налога на прибыль в Российской Федерации в среднесрочной перспективе (Improvement of Corporate Profit Tax in the Russian Federation in the Medium Term)
IEP Research Papers No. 149
Sergei Germanovich Sinelnikov-Murylev and Elena Shkrebela
Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper Проблемы Определения Резидентства в Налоговых Целях: Перспективы Развития Российского Законодательства Часть 2 (Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Law Part 2)
Anastasia Kireeva, Anna Zolotareva and Stanislav Shatalov
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 02, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper Проблемы определения резидентства в налоговых целях: Перспективы развития российского законодательства часть 1 (Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1)
Anna Zolotareva, Anastasia Kireeva and Stanislav Shatalov
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 02, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Проблемы Определения Резидентства в Налоговых Целях: Опыт Стран СНГ (Problems of Definition of Residency for Tax Purposes: The Experience of the CIS)
Anna Zolotareva, Anastasia Kireeva and Stanislav Shatalov
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 05, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper Правовые Препятствия в Сфере Гармонизации Налогового Администрирования Стран-Членов Таможенного Союза и Пути Их Преодоления (Legal Obstacles to the Harmonization of the Tax Administration of Member Countries of the Customs Union and the Ways to Overcome Them)
Natalia Kornienko, Elena Velikova, G. Korolev and N. Postnikova
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: December 02, 2013
Last Revised: February 04, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper Патентная Система Налогообложения: Реформировать, Но Как? (Tax Regime Based on Patent: Is Reform Necessary?)
Tax Policy and Practice, 6. Moscow, 2014, pp. 16-20
Vladimir Gromov
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: March 31, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Основные Направления Налоговой Политики в Рамках Гармонизации Налоговых Систем Стран-Членов Таможенного Союза (Main Directions of Tax Policy within the Framework of Harmonization of Tax Systems of Member Countries of the Customs Union)
Natalia Kornienko, Elena Velikova, G. Korolev and N. Postnikova
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research, Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: December 02, 2013
Working Paper Series
46 downloads

Incl. Electronic Paper Новые Подходы К Налогообложению Финансового Сектора в Свете Мирового Финансового Кризиса (New Approaches to the Taxation of Financial Sector in the Light of the Global Financial Crisis)
Tatiana Malinina
Russian Presidential Academy of National Economy and Public Administration
Date Posted: June 02, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Неотчетената Икономическа Активност в Информационния Сектор в България: Проблеми, Въпроси и Оценки (The Unrecorded Economic Activity in the Bulgarian IT Sector: Problems, Questions and Estimations)
в Илиев, П (ред), Неформалната икономика в страните – кандидатки за членство в ЕС, Център за изследване на демокрацията, 2003 г., стр. 102 – 127,
Todor Yalamov
Center for the Study of Democracy
Date Posted: December 14, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Населенность крестьянского двора как фактор доходности имения и тяглоспособности крестьян (по материалам переписей 1730-х гг) (The Population of a Peasant Household as a Factor of an Estate Yield and Tax Ability of Peasants Based on Censuses of the 1730es)
Sergey Chernikov
Lipetsk State Technical University
Date Posted: September 10, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Налоговый Механизм Стимулирования Инноваций в Экономике России (Tax Incentives for Innovations in the Russian Economy)
ECO (Russian Economic Journal)
Alisen Sakinovich Alisenov
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Faculty of Economic and Social Sciences
Date Posted: December 02, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Налог на прибыль предприятий: анализ реформы 2001 г. и моделирование налогового потенциала регионов (Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions)
IEP Research Papers No. 153
Sergei Germanovich Sinelnikov-Murylev, Georgy Idrisov and Pavel Kadochnikov
Russian Foreign Trade Academy, Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Мировой Опыт Налогообложения Добывающей Промышленности (World Experience of Taxation of Extractive Industries)
Yuri Bobylev
Gaidar Institute for Economic Policy
Date Posted: June 02, 2013
Last Revised: June 06, 2013
Working Paper Series
83 downloads

Incl. Electronic Paper Качество администрирования налога на добавленную стоимость в странах ОЭСР и России (Quality of VAT Administration in OECD Countries and Russia)
Alexander Knobel, Sergei Germanovich Sinelnikov-Murylev and Ilya Sokolov
Gaidar Institute for Economic Policy, Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 02, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Государство без налогов (State Without Taxes)
Arslan Aliev
Independent
Date Posted: December 01, 2014
Last Revised: October 23, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Анализ Судебной Практики По Делам О Необоснованной Налоговой Выгоде (Analysis of Judicial Practice in Cases of Unjustified Tax Benefits)
Anna Zolotareva
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 02, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Анализ правовых проблем администрирования консолидированных алогоплательщиков и налогообложение доходов холдингов (The Analysis of the Legal Problems of Administration Consolidated Taxpayers and Tax Revenue Holdings)
N. Postnikova, G. Korolev, Natalia Kornienko and Nina Efimova
Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 05, 2013
Last Revised: June 06, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper Анализ Влияния Налогов На Темпы Экономического Роста С Позиции Отраслей и Предприятий (Analysis of the Impact of Taxes on Growth from the Point of Industries and Businesses)
Alexander Yarkin
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: September 23, 2013
Working Paper Series
89 downloads

Incl. Electronic Paper ¿Cómo Lograr Que El Impuesto Empresarial A Tasa Única No Impacte Negativamente Las Finanzas De Las Maquiladoras En México? (How to Prevent a Negative Impact from Single Rate Business Tax or Corporate Flat Rate Tax on Mexico Maquiladoras)
Revista Internacional Administración & Finanzas, Vol. 5, No. 2, pp. 15-28,
Jessica Lizbeth Cisneros Martínez, Cruz Elda Macías Terán, Leonel Rosiles López and Sósima Carrillo
Universidad Autónoma del Estado de Baja California, Universidad Autónoma de Baja California (UABC), Universidad Autónoma de Baja California (UABC) and Universidad Autónoma de Baja California (UABC)
Date Posted: January 05, 2012
Last Revised: March 12, 2016
Accepted Paper Series
49 downloads

Zoning as a Control of Pollution in a Spatial Environment
Oded Hochman and Gordon C. Rausser
Ben-Gurion University of the Negev - Department of Economics and University of California, Berkeley - Department of Agricultural and Resource Economics
Date Posted: March 14, 2000
Working Paper Series

Incl. Electronic Paper Zoning and Market Externalities
Amnon Lehavi
Interdisciplinary Center Herzliyah - Radzyner School of Law
Date Posted: January 18, 2016
Working Paper Series
66 downloads

Incl. Electronic Paper Zombie Life Estates, Ghost Value Transfers, and Phantom Takings: Confusions of Title and Value in Property Law Legislation
Quinnipiac Probate Law Journal, Vol. 22, No. 4, 2009
Kenneth C. Salzberg
Hamline University - School of Law
Date Posted: August 31, 2009
Accepted Paper Series
58 downloads

Incl. Electronic Paper Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen (Interest Barrier-Induced Interest Deduction Restrictions, the Debt Capital Tax Shield, and Entrepreneurial Capital Structure Decisions )
Arqus Quantative Tax Research Discussion Paper No. 100
Tasja Klotzkowski, Massbaum Alexandra and Caren Sureth-Sloane
University of Passau, University of Paderborn - Faculty of Business Administration, Economics and Business Computing and University of Paderborn
Date Posted: September 10, 2012
Last Revised: February 14, 2013
Working Paper Series
61 downloads

Incl. Electronic Paper ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)
ZEW - Centre for European Economic Research Discussion Paper No. 08-117
Timo Reister, Christoph Spengel, Katharina Finke and Jost Heckemeyer
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation and Centre for European Economic Research (ZEW)
Date Posted: February 06, 2009
Last Revised: July 20, 2009
Working Paper Series
49 downloads

Incl. Electronic Paper Zembla-uitzending 'Nederland belastingparadijs' nader beschouwd (A Closer Look at the 'Zembla' Documentary 'The Netherlands: a Tax Haven')
Maandblad Belasting Beschouwingen 2011(2), 59-75
Maikel Evers, Arnaud de Graaf and Ton Stevens
Erasmus University Rotterdam (EUR) - Erasmus School of Law, Erasmus University Rotterdam (EUR), Erasmus School of Law and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 01, 2013
Accepted Paper Series
101 downloads

Incl. Electronic Paper Zappers: Tax Fraud, Technology and Terrorist Funding
State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: February 21, 2008
Accepted Paper Series
920 downloads

Incl. Electronic Paper Zappers and Phantom-Ware at the FTA: Are They Listening Now?
State Tax Notes, Forthcoming, Boston Univ. School of Law Working Paper No. 08-21
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: June 18, 2008
Accepted Paper Series
224 downloads

Incl. Electronic Paper Zappers - Retail VAT Fraud
Boston Univ. School of Law Working Paper No. 10-04
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: February 26, 2010
Last Revised: March 09, 2010
Working Paper Series
425 downloads

Incl. Electronic Paper Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology
50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: June 02, 2008
Last Revised: July 26, 2012
Accepted Paper Series
534 downloads

Incl. Electronic Paper Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence
University of Pittsburgh Tax Review, Vol. 7, No. 43, 2009, Seattle University School of Law Research Paper No. 10-17
Russell Powell
Seattle University School of Law
Date Posted: March 02, 2009
Last Revised: January 09, 2011
Accepted Paper Series
1022 downloads

Incl. Electronic Paper Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?
FRB Richmond Working Paper No. 14-11R
Kartik Athreya, Devin Reilly and Nicole B. Simpson
Federal Reserve Banks - Federal Reserve Bank of Richmond, University of Pennsylvania - Department of Economics and Colgate University - Economics Department
Date Posted: May 29, 2014
Last Revised: July 22, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Young Liberals and Old Conservatives - Inequality, Mobility and Redistribution
CESifo Working Paper Series No. 1581
Astri Muren and Sten Nyberg
Stockholm University - Department of Economics and Stockholm University - Department of Economics
Date Posted: November 26, 2005
Working Paper Series
60 downloads

Incl. Electronic Paper You Only Die Once: Managing Discrete Interdependent Risks
Geoffrey M. Heal and Howard Kunreuther
Columbia Business School - Finance and Economics and University of Pennsylvania - Operations, Information and Decisions Department;
Date Posted: July 24, 2003
Working Paper Series
146 downloads


 

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