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Abstracts: 603,605
Full Text Papers: 501,436
Authors: 279,372
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  Last 12 months:
63,523

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To date: 85,568,222
Last 12 months: 10,970,802
Last 30 days: 1,101,591

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285,135
Total References: 9,075,753
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6,036,513
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  Footnotes:
94,530
Total Footnotes: 9,184,866


SSRN eLibrary Search Results
JEL Code: H2
1,354,333 Total downloads
Showing Papers 2,481 - 2,530 of 9,417
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1 2 3 4 ... 189 | Next >
   


Incl. Electronic Paper The GAAR Dimension of Anti-Avoidance: Possibilities in India
TPIR, 08/09
Dhruv Sanghavi
International Bureau for Fiscal Documentation (IBFD)
Date Posted: April 24, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Flexicurity, Taxes and Job Reallocation
CESifo Working Paper Series No. 5302
Thomas Davoine and Christian Keuschnigg
Institute for Advanced Studies (IHS) and University of St. Gallen - Department of Economics (FGN-HSG)
Date Posted: April 24, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Taxation Without Compensation as a Challenge for Tribal Sovereignty
Mississippi Law Journal, Vol. 84, No. 1, 2014
David Y Kwok
University of Houston Law Center
Date Posted: April 24, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development
CESifo Working Paper Series No. 5295
Mohammed Mardan
University of Munich - Seminar for Economic Policy
Date Posted: April 24, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Political Economy of Pricing Car Access to Downtown Commercial Districts
CESifo Working Paper Series No. 5294
Bruno De Borger and Antonio Russo
University of Antwerp - Department of Economics and KOF Swiss Economic Institute
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Tax Gradient: Spatial Aspects of Fiscal Competition
CESifo Working Paper Series No. 5292
David R. Agrawal
University of Georgia - Department of Economics
Date Posted: April 23, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Is Subsidy Good or Bad? An Evaluation of the Energy Sector Subsidy Reform in Egypt
Mona Alashaal
Paris ESLSCA Business School - Ecole supérieure libre des sciences commerciales appliquées
Date Posted: April 23, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Can Auditing Backfire? A Country-Level Analysis of Tax Compliance During 2003-2012
Juan P. Mendoza , J. Wielhouwer and Erich Kirchler
VU University Amsterdam , VU University Amsterdam and University of Vienna - Department of Psychology
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Success of SNAP (Food Stamps) and the Desirability of Taxing Food
Steven M. Sheffrin and Anna Johnson
Tulane University and Tulane University
Date Posted: April 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Track and Trade: A Liability Approach to Climate Policy
Etienne Billette de Villemeur and Justin Leroux
University of Lille I - EQUIPPE and HEC Montreal - Institute of Applied Economics
Date Posted: April 22, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Explaining Differentials in Subsidy Levels Among Hospital Ownership Types in Germany
Ruhr Economic Paper No. 517
Adam Pilny
Rhine-Westphalia Institute for Economic Research (RWI-Essen)
Date Posted: April 22, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper IRS Assumes Away Inconvenient Law in Reinsurance CCA
Tax Notes, Vol. 147, at 277, 2015
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: April 22, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare
FEEM Working Paper No. 031.2015
Jan Siegmeier , Linus Mattauch , Max Franks , David Klenert , Anselm Schultes and Ottmar Edenhofer
Technische Universität Berlin (TU Berlin) , Mercator Research Institute on Global Commons and Climate Change , Potsdam-Institut für Klimafolgenforschung (PIK) , Potsdam-Institut für Klimafolgenforschung (PIK) , Potsdam-Institut für Klimafolgenforschung (PIK) and Potsdam Institute for Climate Impact Research (PIK)
Date Posted: April 21, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Sleeping with the Enemy: Taxes and Former IRS Employees
John (Xuefeng) Jiang , John R. Robinson and Maobin Wang
Michigan State University , University of Texas at Austin and University of International Business and Economics (UIBE) - School of Banking and Finance
Date Posted: April 21, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Labor Market Institutions and Redistributive Voting
Matthew Dimick
SUNY Buffalo Law School
Date Posted: April 21, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Paradoxical Impact of Corporate Inversions on US Tax Revenue
Rita Nevada Gunn and Thomas Z. Lys
Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: April 21, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Earnings Management through Deferred Taxes Recognized under IAS 12: Evidence from Pakistan
Lahore Journal of Business Vol 03 No. 1 Apr - Sep 2014
Abdul Rafay and Muhammad Mobeen Ajmal
University of Management & Technology (UMT) and University of Management & Technology (UMT)
Date Posted: April 20, 2015
Accepted Paper Series
5 downloads

Incl. Fee Electronic Paper Second-Best Carbon Taxation in the Global Economy: The Green Paradox and Carbon Leakage Revisited
CEPR Discussion Paper No. DP10549
Rick van der Ploeg
University of Oxford
Date Posted: April 20, 2015
Working Paper Series

Incl. Electronic Paper REIT Spinoffs: Passive REITs, Active Businesses
Tax Notes, p. 1513 & 1635, March 23 & 30, 2015
Richard Nugent
Cadwalader, Wickersham & Taft
Date Posted: April 19, 2015
Last Revised: April 21, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper By the Numbers: The Fiscal Accountability of Canada's Senior Governments, 2015
C.D. Howe Institute Commentary No. 427
Colin Busby and William B. P. Robson
C.D. Howe Institute and C.D. Howe Institute
Date Posted: April 19, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Auf Dem Weg Zur Weltanschaulichen Bekenntnisschule: Das Wirtschaftspolitische Leitbild Der Hochschule Pforzheim (Beyond Ideological Neutrality: The Political Mission Statement of Pforzheim University)
Rainer Maurer
Pforzheim University
Date Posted: April 18, 2015
Last Revised: April 21, 2015
Working Paper Series
62 downloads

Incl. Electronic Paper Fiscal and Economic Aspects of Book Consumption in the European Union
Discussion Papers on Business and Economics, University of Southern Denmark, 7/2015
Karol Jan Borowiecki and Trilce Navarrete
University of Southern Denmark and University of Southern Denmark
Date Posted: April 18, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Agglomeration, Tax Differentials, and the Mobility of Professional Athletes
Grant Driessen and Steven M. Sheffrin
Tulane University - Department of Economics and Tulane University
Date Posted: April 17, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Mental Accounting in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting
Martin Fochmann and Nadja Wolf
Leibniz Universität Hannover and Leibniz Universität Hannover
Date Posted: April 17, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Targeted Carbon Tariffs - Carbon Leakage and Welfare Effects
ZenTra Working Paper in Transnational Studies No. 51 / 2015
Christoph Böhringer , Brita Bye , Taran Faehn and Knut Einar Rosendahl
University of Oldenburg - Economic Policy , Statistics Norway - Research Department , Statistics Norway - Research Department and Norwegian University of Life Sciences
Date Posted: April 17, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper What Role for Financial Supervisors in Addressing Systemic Environmental Risks?
Duisenberg School of Finance Policy Paper No. 50
Dirk Schoenmaker , Rens van Tilburg and Herman Wijffels
Duisenberg School of Finance , Utrecht University and Utrecht University
Date Posted: April 16, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Distributional and Behavioral Effects of the Gender Wage Gap
DIW Berlin Discussion Paper No. 1469
Patricia Gallego-Granados and Johannes Geyer
German Institute for Economic Research (DIW Berlin) and German Institute for Economic Research (DIW Berlin)
Date Posted: April 16, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Female Labor Supply, Human Capital and Welfare Reform
Cowles Foundation Discussion Paper No. 1892R
Richard W. Blundell , Monica Costa Dias , Costas Meghir and Jonathan Shaw
UCL , Institute for Fiscal Studies (IFS) , Yale University and Institute for Fiscal Studies (IFS)
Date Posted: April 15, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Property Tax Fairness in Multnomah County, Oregon
Fred Thompson , Kawika Pierson and Robert W. Walker
Willamette University - Atkinson Graduate School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Willamette Center for Governance and Public Policy Research
Date Posted: April 14, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper China: How Can Revenue Reforms Contribute to Inclusive and Sustainable Growth?
IMF Working Paper No. 15/66
W. Raphael Lam and Philippe Wingender
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: April 14, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Fiscal Decentralization and the Efficiency of Public Service Delivery
IMF Working Paper No. 15/59
Moussé Ndoye Sow and Ivohasina Fizara Razafimahefa
Université d'Auvergne - Clermont 1 - Centre d'Etudes et de Recherches sur le Developpement International (CERDI) and Office of the President of the Republic of Madagascar
Date Posted: April 14, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper How Inclusive is Abenomics?
IMF Working Paper No. 15/54
Chie Aoyagi , Giovanni Ganelli and Kentaro Murayama
International Monetary Fund (IMF) , International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Date Posted: April 14, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Pressing the Indian Growth Accelerator: Policy Imperatives
IMF Working Paper No. 15/53
Rakesh Mohan and Muneesh Kapur
International Monetary Fund (IMF) and Government of India - Reserve Bank of India
Date Posted: April 14, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Emission Permits and Public Pollution Abatement: Can Decentralized Environmental Policies Be Efficient?
CESifo Working Paper Series No. 5278
Nikos Tsakiris , Panos Hatzipanayotou and Michael S. Michael
University of Ioannina - Department of Economics , Athens University of Economics and Business and University of Cyprus - Department of Economics
Date Posted: April 13, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper How Does the Type of Subsidization Affect Investments: Experimental Evidence
arqus Quantitative Tax Research Discussion Paper No. 185
Hagen Ackermann
University of Magdeburg
Date Posted: April 13, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Environmental Tax Reform in a Federation with Rent-Induced Migration
CESifo Working Paper Series No. 5276
Jean-Denis Garon and Charles Séguin
University of Quebec at Montreal (UQAM) - Faculty of Management (ESG) and University of Quebec at Montreal (UQAM)
Date Posted: April 13, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Expansion of the Profit-Split Method: The Wave of the Future
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 13, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Crisis-Proofing Tax Law
William & Mary Law Review, Forthcoming
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: April 11, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Austerity Plans and Tax Evasion: Theory and Evidence from Greece
Banque de France Working Paper No. 546
Pappadà Francesco and Yanos Zylberberg
Banque de France and CREI and Universitat Pompeu Fabra
Date Posted: April 11, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Summary of Comments on the European Commission Green Paper 'Building a Capital Markets Union'
Presented to the Oireachtas Joint Committee on Finance, Public Expenditure and Reform, Ireland, March 31, 2015
Constantin Gurdgiev
Trinity College, Dublin
Date Posted: April 11, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper The Fragility of the Affordable Care Act's Universal Coverage Strategy
University of Toledo Law Review, Vol. 46, 2015
Elizabeth Weeks Leonard
University of Georgia School of Law
Date Posted: April 11, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Selective Subsidies, Entrepreneurial Founders' Human Capital, and Access to R&D Alliances
Luca Grilli and Samuele Murtinu
Politecnico di Milano and Politecnico di Milano - School of Management
Date Posted: April 10, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Optimal Commodity Taxation and Income Distribution
Quaderni - Working Paper DSE N° 1001,
Corrado Benassi and Emanuela Randon
University of Bologna and University of Bologna
Date Posted: April 10, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Making the Internal Revenue Service Work
Florida Tax Review, 2015
Jonathan Barry Forman and Roberta F. Mann
University of Oklahoma College of Law and University of Oregon School of Law
Date Posted: April 10, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Optimum Commodity Taxation with a Non-Renewable Resource
CESifo Working Paper Series No. 5270
Julien Daubanes and Pierre Lasserre
Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich and University of Quebec at Montreal (UQAM) - Department of Economics
Date Posted: April 09, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Optimal Income Taxation when Skills and Behavioral Elasticites are Heterogeneous
CESifo Working Paper Series No. 5265
Laurence Jacquet and Etienne Lehmann
Catholic University of Louvain - Economic & Social Research Institute (IRES) and Université Paris II - Panthéon-Assas - ERMES
Date Posted: April 09, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Lobbying and Tax Competition in an Agglomeration Economy: A Reverse Home Market Effect
Hayato Kato
Hitotsubashi University - Graduate School of Economics
Date Posted: April 09, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Nudges for Voters
Nicolás Maloberti
Liberty Fund, Inc.
Date Posted: April 08, 2015
Last Revised: April 10, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Tax and Transfer Policies and the Female Labor Supply in the EU
IZA Discussion Paper No. 8949
Klára Kalíšková
Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: April 06, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper A Rational Explanation of Disposition Effect: Portfolio Rebalancing with Transaction Costs
Min Dai , Hong Liu and Jing Xu
National University of Singapore (NUS) - Department of Mathematics , Washington University in St. Louis - Olin Business School and National University of Singapore (NUS)
Date Posted: April 06, 2015
Working Paper Series
15 downloads


 

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