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SSRN eLibrary Statistics:

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Abstracts: 543,572
Full Text Papers: 445,954
Authors: 252,438
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  Last 12 months:
65,413

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To date: 75,048,237
Last 12 months: 10,061,543
Last 30 days: 851,579

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255,407
Total References: 8,923,266
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5,937,149
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  Footnotes:
89,535
Total Footnotes: 9,017,140


SSRN eLibrary Search Results
JEL Code: H2
1,197,189 Total downloads
Showing Papers 2,551 - 2,600 of 8,462
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Incl. Electronic Paper CCT Programs for Consumption Insurance: Evidence from Colombia.
Center for Research in Economics and Finance (CIEF), Working Papers, No. 10-05
Monica Ospina
Universidad EAFIT - Center for Research in Economics & Finance (CIEF)
Date Posted: April 23, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Russia’s State Budget in January-February 2014
Russian Economic Developments. 2014, №4. Pp. 30-33,
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration
Date Posted: April 23, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Real Problem with Carried Interests
Hastings Law Journal, Vol. 65, No. 2, 2014
Heather M. Field
University of California Hastings College of the Law
Date Posted: April 23, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Review of Taxation Regulatory Documents Issued in the Period of January-February 2014
Russian Economic Developments. Moscow, 2014. №3, pp. 45-51.,
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: April 22, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Tax Evasion and Ethics: A Survey of Indian Opinion
Journal of Accounting, Ethics and Public Policy, Vol. 9, No. 3, 2008
Robert W. McGee and Beena George
Fayetteville State University and University of Saint Thomas, Houston
Date Posted: April 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Future of the Irish Corporation Tax Regime
Gurdgiev, Constantin, The Future of the Irish Corporation Tax Regime, Cayman Financial Review, Second Quarter 2014, Issue 35 (April 2014)
Constantin Gurdgiev
Trinity College, Dublin
Date Posted: April 21, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper An Analysis of Challenging the Commissioner’s Discretionary Powers Invoked in Terms of Sections 74A and 74B of the Income Tax Act 58 of 1962, in Light of the Constitution of the Republic of South Africa 108 of 1996
Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: April 20, 2014
Last Revised: April 22, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'
Review of Accounting Studies, Vol. 10, No. 2/3, 2005
Sudipta Basu
Temple University - Department of Accounting
Date Posted: April 20, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
IZA Discussion Paper No. 8114
Kartik Athreya , Devin Reilly and Nicole B. Simpson
Federal Reserve Bank of Richmond , Independent and Colgate University - Economics Department
Date Posted: April 19, 2014
Working Paper Series

Incl. Electronic Paper Crime and Self-Control Revisited: Disentangling the Effect of Self-Control on Risk and Social Preferences
IZA Discussion Paper No. 8109
Tim Friehe and Hannah Schildberg-Hörisch
University of Konstanz - Department of Economics and University of Bonn
Date Posted: April 19, 2014
Working Paper Series

Incl. Electronic Paper The Economic Efficiency of Progressive Taxation
Troy J. Scott
RTI International
Date Posted: April 19, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Carried Interest for the Common Man
Tax Notes, Vol. 142, No. 11, 2014
Richard Winchester
Thomas Jefferson School of Law
Date Posted: April 18, 2014
Last Revised: April 20, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Asset Prices and Efficiency in a Krebs Economy
Alexis Akira Toda
University of California, San Diego (UCSD) - Department of Economics
Date Posted: April 18, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Russia’s State Budget in January 2014
Russian Economic Developments, Moscow, 2014. №3, pp. 23-26.,
Tatiana Tischenko
Russian Presidential Academy of National Economy and Public Administration
Date Posted: April 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Tax Deferral and Mutual Fund Inflows - Evidence from a Quasi-Natural Experiment
ECB Working Paper No. 1664
Giuseppe Cappelletti , Giovanni Guazzarotti and Pietro Tommasino
Bank of Italy , Bank of Italy and Bank of Italy
Date Posted: April 17, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Deserving Poor and the Desirability of Minimum Wage Rules
CESifo Working Paper Series No. 4721
Tomer Blumkin and Leif Danziger
Tel Aviv University - Eitan Berglas School of Economics and Ben-Gurion University of the Negev - Department of Economics
Date Posted: April 17, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Trade Liberalization and Environmental Taxation in Federal Systems
CESifo Working Paper Series No. 4717
Per G. Fredriksson and Xenia Matschke
University of Louisville - College of Business - Department of Economics and University of Trier - Faculty of Economics
Date Posted: April 16, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Public Investment When Capital is Back - Distributional Effects of Heterogeneous Saving Behavior
CESifo Working Paper Series No. 4714
Linus Mattauch , Ottmar Edenhofer , David Klenert and Sophie Bénard
Mercator Research Institute on Global Commons and Climate Change , Potsdam Institute for Climate Impact Research (PIK) , Potsdam-Institut für Klimafolgenforschung (PIK) and Technical University of Berlin
Date Posted: April 16, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Anti Profit-Shifting Rules and Foreign Direct Investment
CESifo Working Paper Series No. 4710
Thiess Buettner , Michael Overesch and Georg Wamser
University of Erlangen-Nuremberg , Universität zu Köln and University of Tuebingen
Date Posted: April 16, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Rich, the Affluent and the Top Incomes: A Literature Review
Marcelo Medeiros and Pedro H. G. F. Souza
IPEA - Institute for Applied Economic Research and Institute of Applied Economic Research (IPEA)
Date Posted: April 16, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Security Gradient and National Defense - The Optimal Choice between a Draft Army and a Professional Army
CESifo Working Paper Series No. 4707
Vesa Kanniainen and Staffan Ringbom
University of Helsinki - Department of Political and Economic Studies and Swedish School of Economics and Business Administration
Date Posted: April 16, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Robustness of a Simple Rule for the Social Cost of Carbon
CESifo Working Paper Series No. 4703
Armon Rezai and Rick van der Ploeg
Vienna University of Economics and Business Administration and University of Oxford
Date Posted: April 16, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period
Oliver Zhen Li , Hang Liu , Chenkai Ni and Kangtao Ye
National University of Singapore , Dongbei University of Finance and Economics , National University of Singapore and Renmin University of China - School of Business
Date Posted: April 15, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Fiscal Resources for Inclusive Growth
Arindam Das-Gupta
Goa Institute of Management
Date Posted: April 15, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Against Confidentiality
Drury D. Stevenson
South Texas College of Law
Date Posted: April 14, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Remarks on the Utilitarian Approach to Optimal Taxation

Date Posted: April 12, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Does Corruption Promote Emigration? An Empirical Examination
IZA Discussion Paper No. 8094
Arusha V. Cooray and Friedrich Schneider
University of Wollongong and University of Linz - Department of Economics
Date Posted: April 12, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper An Empirical Survey of the Ramifications of a Green Economy
IZA Discussion Paper No. 8078
Almas Heshmati
Sogang University
Date Posted: April 12, 2014
Working Paper Series

Incl. Electronic Paper Five Crossroads on the Way to Basic Income: An Italian Tour
IZA Discussion Paper No. 8087
Ugo Colombino
University of Turin - Department of Economics
Date Posted: April 12, 2014
Working Paper Series

Incl. Electronic Paper Measuring the Shadow Economy Using Company Managers
Journal of Comparative Economics, Forthcoming
Tālis J. Putniņš and Arnis Sauka
University of Technology, Sydney - UTS Business School and Stockholm School of Economics in Riga
Date Posted: April 11, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Reforming Tax Expenditures in Italy: What, Why, and How?
IMF Working Paper No. 14/7
Justin Tyson
International Monetary Fund (IMF)
Date Posted: April 11, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Tasks, Talents and Taxes
Laurence Ales , Musab Kurnaz and Christopher M. Sleet
Carnegie Mellon University - David A. Tepper School of Business , Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: April 11, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Foreign Direct Investment Subsidy
Norvald Instefjord , Vivekanand Nawosah and Pei Yang
University of Essex - Essex Business School , University of Essex and University of Essex
Date Posted: April 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Just Say No: Corporate Taxation and Corporate Social Responsibility
U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: April 10, 2014
Last Revised: April 23, 2014
Working Paper Series
40 downloads

Incl. Electronic Paper Frequent Flyer Miles as Company Scrip: Implications on Taxation
Business Studies Journal, Forthcoming
Jeffrey A. Mankin and Jeffrey Jay Jewell
Lipscomb University and Lipscomb University
Date Posted: April 10, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Managing Income Tax Compliance Through Self-Assessment
IMF Working Paper No. 14/41
Andrew Okello
International Monetary Fund (IMF)
Date Posted: April 10, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper To What Extent Does the Federal Tax Regime in Nigeria Represent Good Practice in Mineral and Petroleum Taxation?
USAEE Working Paper No. 14-161
Osasohan Agbonlahor
University of Nevada, Reno
Date Posted: April 08, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Tax Court Sends Message on Valuation in Richmond
Tax Notes, Vol. 142, No. 12, March 24, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: April 08, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper A Note on the Optimality of (Even More) Incomplete Strict Liability
International Review of Law and Economics, Vol. 31, No. 2, 2011
Florian Baumann , Tim Friehe and Kristoffel R. Grechenig
University of Tuebingen - Faculty of Economics and Business Administration , University of Konstanz - Department of Economics and Max-Planck-Institute for Research on Collective Goods
Date Posted: April 08, 2014
Accepted Paper Series
116 downloads

Incl. Electronic Paper Macroeconomic and Fiscal Challenges Faced by the Southern and Eastern Mediterranean Region
CASE Research Paper No. 471/2014
Marek Dabrowski
CASE - Center for Social and Economic Research
Date Posted: April 04, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Customers’ Relationship-Specific Investments and Corporate Tax Avoidance
Oliver Zhen Li , Chenkai Ni and Min Zhang
National University of Singapore , National University of Singapore and Renmin University of China
Date Posted: April 04, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Reconciling Tax Law and Securities Regulation
48 University of Michigan Journal of Law Reform, 2014, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 04, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper Thin Capitalization Rules and Multinational Firm Capital Structure
CESifo Working Paper Series No. 4695
Jennifer L. Blouin , Harry Huizinga , Luc Laeven and Gaëtan Nicodème
University of Pennsylvania - Accounting Department , Tilburg University - Center for Economic Research (CentER) , International Monetary Fund (IMF) and Centre for Economic Policy Research (CEPR)
Date Posted: April 04, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Transfer Pricing: Roles and Regimes
CESifo Working Paper Series No. 4694
Soren Bo Nielsen
Copenhagen Business School - Department of Economics
Date Posted: April 04, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper The Effect of the American Tax Relief Act of 2012: An Empirical Analysis
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Yi Ren and Dong Xiao
Illinois State University and University of Illinois at Urbana-Champaign
Date Posted: April 04, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Impacts of Feed-In Tariffs on Innovation: Empirical Evidence from Germany
CESifo Working Paper Series No. 4680
Christoph Boehringer , Alexander N. Cuntz , Dietmar Harhoff and Emmanuel Asane-Otoo
University of Oldenburg , Chair of Innovation Economics , Max Planck Institute for Innovation and Competition and University of Oldenburg
Date Posted: April 03, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance: An Experimental Study Over Repeated Periods
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Mollie T. Adams
Bradley University
Date Posted: April 02, 2014
Accepted Paper Series
15 downloads


 

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