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Abstracts: 580,929
Full Text Papers: 481,644
Authors: 268,978
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Last 12 months: 10,271,469
Last 30 days: 958,955

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SSRN eLibrary Search Results
JEL Code: H2
1,290,742 Total downloads
Showing Papers 2,151 - 2,200 of 9,103
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Incl. Electronic Paper Accounting and Financial Aspects of Factors Influence of Tax Competition on the Tax Policy of European Countries
ISSN 1994-1749. 2012. Вип. 2 (23).,
D. V. Veremchuk , O. V. Kantaeva and Olga Liuta
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine , National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine
Date Posted: December 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence
ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Tarun Jain
Supreme Court of India
Date Posted: December 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper 'A False Idea of Economy': Costs, Counties, and the Origins of the California Correctional System
W. David Ball
Santa Clara School of Law
Date Posted: December 16, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: December 16, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Initial Incidence of a Carbon Tax Across US States
Resources for the Future Discussion Paper No. 14-25
Roberton C. Williams III, Hal G Gordon , Dallas Burtraw , Jared C. Carbone and Richard D. Morgenstern
University of Maryland - Department of Agricultural & Resource Economics , Resources for the Future , Resources for the Future , University of Calgary - Department of Economics and Resources for the Future
Date Posted: December 15, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Initial Incidence of a Carbon Tax Across Income Groups
Resources for the Future Discussion Paper No. 14-24
Roberton C. Williams III, Hal G Gordon , Dallas Burtraw , Jared C. Carbone and Richard D. Morgenstern
University of Maryland - Department of Agricultural & Resource Economics , Resources for the Future , Resources for the Future , University of Calgary - Department of Economics and Resources for the Future
Date Posted: December 15, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Private Access Fees and Congestion: Is There a Role for Government after All?
Resources for the Future Discussion Paper 14-26
Stephen W. Salant and Nathan Seegert
University of Michigan and University of Michigan at Ann Arbor
Date Posted: December 14, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Return on Political Investment in the American Jobs Creation Act of 2004
Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Hui Chen , Katherine Gunny and Karthik Ramanna
University of Zurich , University of Colorado at Boulder - Department of Accounting and Harvard University - Harvard Business School
Date Posted: December 14, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Firm Preferences for Environmental Regulation
Review of Environment, Energy and Economics (Re3), Forthcoming
Felix Munoz-Garcia and Sherzod B. Akundjanov
Washington State University - School of Economic Sciences and Washington State University - School of Economic Sciences
Date Posted: December 14, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper How Do Firm Characteristics Affect the Corporate Income Tax Revenue?
Amilcar Armando Menichini
Naval Postgraduate School
Date Posted: December 13, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Impact of Funding on the Quality of Public Higher Education in Poland
Janusz Adam Kudła , Monika Stachowiak-Kudła and Adam Figurski
University of Warsaw , Lazarski University and Lazarski University
Date Posted: December 13, 2014
Last Revised: December 14, 2014
Working Paper Series
3 downloads

Taxation of Non-Residents’ Capital Gains
Forthcoming in Hugh Ault and Brian Arnold (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (United Nations, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series

Cross-Jurisdictional Income Shifting and Tax Enforcement: Evidence from Public versus Private Multinationals
Review of Accounting Studies, Forthcoming
Christof Beuselinck , Marc Deloof and Ann Vanstraelen
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper The Calculation of Interest
20 New Zealand Journal of Taxation Law and Policy 231, 2014
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Use of Depreciation as a Tax Policy Device to Control Inflation
Review of Business & Finance Studies, v. 6 (1) p. 13-26, 2015 Forthcoming
Rajeshwar D. Sharma and Nisha Singh
Livingstone College - Division of Business and Livingstone College
Date Posted: December 12, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Cash Holdings, Tax Repatriation Costs and Market Uncertainty
Michele Fabrizi , Elisabetta Ipino and Antonio Parbonetti
University of Padua , Concordia University, Quebec and University of Padua
Date Posted: December 12, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Marginal Tax Rates Around the Hawaii Itemized Deduction Cliff
Accounting & Taxation, v. 6 (1) p. 25-38
Terrance Jalbert , Gary Fleischman and Mercedes Jalbert
University of Hawaii at Hilo - Department of Business Administration , Texas Tech University and The Institute for Business and Finance Research
Date Posted: December 12, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Altos Ingresos E Impuesto De Renta En Colombia, 1993-2010 (High Income and Income Tax in Colombia, 1993-2010)
Revista de Economía Institucional Vol. 16, 31, segundo semestre de 2014,
Facundo Alvaredo and Juliana Londono Velez
University of Oxford - Nuffield College and Paris School of Economics (PSE)
Date Posted: December 12, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Why Do Not All Firms Engage in Tax Avoidance?
FAccT Center Working Paper Nr. 19/2014
Martin Jacob , Anna Rohlfing-Bastian and Kai Sandner
WHU - Otto Beisheim School of Management , University of Tuebingen - Faculty of Economics and Social Sciences and Ludwig-Maximilians-Universität München
Date Posted: December 11, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Banking Crises & Contagion: Why Worry About Taxation, Output and the Cost of Capital?
Aristeidis Samitas and Stathis Polyzos
University of the Aegean and University of the Aegean - Business Administration
Date Posted: December 11, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
78 downloads

Incl. Electronic Paper Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy
CESifo Working Paper Series No. 5091
Peter Birch Sørensen
University of Copenhagen - Department of Economics
Date Posted: December 11, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper A Groundbreaking Theory of Profit Tax
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: December 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper To Cut or Not to Cut? On the Impact of Corporate Taxes on Employment and Income
Alexander Ljungqvist and Michael Smolyansky
New York University (NYU) - Department of Finance and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: December 11, 2014
Last Revised: December 13, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
CESifo Working Paper Series No. 5090
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: December 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Optimal Financial Repression
Higher School of Economics Research Paper No. WP BRP 81/EC/2014
Olga Alekseevna Norkina and Sergey Pekarski
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: December 10, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Welfare Economics and Second-Best Theory: Filling Imaginary Economic Boxes
GMU Working Paper in Economics No. 14-42
Richard E. Wagner
George Mason University - Department of Economics
Date Posted: December 10, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Tax Policy for a New Era: Promoting Economic Growth and Fairness
C.D. Howe Institute Benefactors Lecture 2014
Kevin Milligan
University of British Columbia (UBC) - Department of Economics
Date Posted: December 10, 2014
Last Revised: December 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Thomas Piketty and Inequality: Legal Causes and Tax Solutions
Emory Law Journal Online, Vol. 64, 2015, Pepperdine University Legal Studies Research Paper No. 2014/32
Paul L. Caron
Pepperdine University - School of Law
Date Posted: December 09, 2014
Accepted Paper Series
80 downloads

Incl. Electronic Paper Inequality and Poverty in Uruguay by Race: The Impact of Fiscal Policies
Florencia Amabile , Marisa Bucheli and Maximo Rossi
Universidad de la Republica , Universidad de la Republica, Uruguay and Departamento de Economía, dECON
Date Posted: December 09, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
Sebastian Eichfelder and François Vaillancourt
University of Magdeburg and University of Montreal
Date Posted: December 09, 2014
Working Paper Series
9 downloads

Incl. Fee Electronic Paper A Dynamic‐Efficiency Rationale for Public Investment in the Health of the Young
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 47, Issue 3, pp. 697-719, 2014,
Torben M. Andersen and Joydeep Bhattacharya
University of Aarhus and Iowa State University - Department of Economics
Date Posted: December 09, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Environmental Regulation and Technology Transfers
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 47, Issue 3, pp. 889-904, 2014,
Takao Asano and Noriaki Matsushima
Okayama University - Economics and Osaka University - Institute of Social and Economic Research
Date Posted: December 09, 2014
Accepted Paper Series

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1
Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1 , August 2014
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 3, Special, p 254
Journal of Chinese Tax and Policy, Vol. 3, Special, p 254, May 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Editorial and Table of Contents for: Journal of Chinese Tax and Policy, Vol. 3, No.2
Journal of Chinese Tax and Policy, Vol. 3, No.2, p.254, August 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Analysis of the Effect of the VAT on the Size of the Government and Recommendation on the Reform of the VAT in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.56-71, August 2014
Ying WANG and Qi Fan
Shanghai Finance University and Shanghai Finance University
Date Posted: December 08, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Empirical Study on the Income Redistributive Effect of Personal Income Tax in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.42-55, August 2014
ying wan
Jiangxi University of Finance and Economics
Date Posted: December 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Study on the Improvement of Supportive Taxation Policy for Social Organisations
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.15-41, August 2014
Dongsheng Jin , Zewen Yuan and Ping Ling
Fiscal Science Research Centre of the State Administration of Taxation , Independent and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Economic Analysis of Pilot Property Tax
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.2-14 , August 2014
Dan Cheng
Jinan University
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Regressive Effects and Countermeasures of Individual Income Tax Deferred Pension Insurance
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 286-304, August 2013
Xiangyou Wu
Minjiang University - Newhuadu Business School
Date Posted: December 08, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Understanding the Gradient in Children's Health: Cigarette Taxes, Asthma, and Inequality
Moiz Bhai
University of Illinois at Chicago
Date Posted: December 08, 2014
Working Paper Series
11 downloads

Incl. Fee Electronic Paper Intergenerational Inequality Aversion, Growth and the Role of Damages: OCCAMs Rule for the Global Carbon Tax
CEPR Discussion Paper No. DP10292
Rick van der Ploeg
University of Oxford
Date Posted: December 08, 2014
Working Paper Series

Incl. Electronic Paper Re-Perceiving the Tax Allocation Relationship Between Government and Residents in the National Income
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 305-319, August 2013
Dongsheng Jin and zhou huawei
Fiscal Science Research Centre of the State Administration of Taxation and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Impact of Tax Holidays on Renewable Energy Project Developments in China: A Cost Benefit Analysis
Journal of Chinese Tax and Policy, Vol. 3, No. 2, pp. 270 - 285, August 2013
Eva Huang and Nicholas R Underwood
University of Sydney Business School - Discipline of Business Law and Independent
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Income Tax Reform, Ownership Structure, and Corporate Finance Behaviour
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 255-269, August 2013
Zhigang Qin and Jiao Cui
Xiamen University - School of Economics and Postal Savings Bank of China (PSBC), Ning Bo Branch
Date Posted: December 07, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
101 downloads

Incl. Electronic Paper Selective Consumption Tax Policy and Income-Expenditure Elasticities of Obesity-Linked Consumption Goods
Adam J. Hoffer , Rejeana Gvillo and William F. Shughart II
University of Wisconsin - La Crosse , University of Memphis and Huntsman School of Business
Date Posted: December 06, 2014
Last Revised: December 08, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Gender Bias in Tax Systems Based on Household Income
IZA Discussion Paper No. 8676
Yuri Andrienko Sr. , Patricia F. Apps and Ray Rees
University of Sydney , University of Sydney - Faculty of Law and Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: December 06, 2014
Working Paper Series
3 downloads


 

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