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JEL Code: H24
188,867 Total downloads
Showing Papers 261 - 310 of 1,251
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Charitable Gifts by S Corporations: Opportunities and Challenges
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 13, 2011
Last Revised: March 06, 2012
Accepted Paper Series
612 downloads
Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility
Yale Law Journal, Forthcoming, Columbia Public Law Research Paper No. 11-282, Harvard Public Law Working Paper 11-24
Michael J. Graetz and
Alvin C. Warren Jr.
Columbia Law School
and
Harvard Law School
Date Posted: September 08, 2011
Last Revised: December 13, 2011
Accepted Paper Series
180 downloads
Fixing the Fiscal Imbalance: Turning GST Revenues Over to the Provinces in Exchange for Lower Transfers
SPP Research Paper No. 10-10
Kenneth J. Boessenkool
University of Calgary - The School of Public Policy
Date Posted: September 07, 2011
Working Paper Series
23 downloads
The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
SPP Research Paper No. 11-3
Michael Smart
University of Toronto - Department of Economics
Date Posted: September 06, 2011
Working Paper Series
48 downloads
Taxes, Wages and Working Hours
IZA Discussion Paper No. 5930
Peter Ericson and
Lennart Flood
Goeteborg University - School of Business, Economics and Law
and
Goeteborg University - School of Business, Economics and Law
Date Posted: September 04, 2011
Working Paper Series
11 downloads
A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans
Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 03, 2011
Accepted Paper Series
39 downloads
Rethinking Roth IRA Conversions in 2010
Probate & Property, p. 12, September/October 2010
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 01, 2011
Last Revised: March 06, 2012
Accepted Paper Series
591 downloads
To Own or not Own Your Life Insurance Policy?
David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: August 28, 2011
Last Revised: December 08, 2011
Working Paper Series
257 downloads
A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy
Stefan Bach
,
Martin Beznoska
and
Viktor Steiner
German Institute for Economic Research (DIW Berlin)
,
German Institute for Economic Research (DIW Berlin)
and
German Institute for Economic Research (DIW Berlin)
Date Posted: August 25, 2011
Working Paper Series
26 downloads
Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Judith Niehues and
Andreas Peichl
University of Cologne
and
Institute for the Study of Labor (IZA)
Date Posted: August 25, 2011
Working Paper Series
10 downloads
Labor Taxation and Foreign Direct Investment
The Scandinavian Journal of Economics, Vol. 113, Issue 3, pp. 603-636, 2011
Peter Egger
and
Doina Maria Radulescu
ETH Zürich
and
affiliation not provided to SSRN
Date Posted: August 24, 2011
Accepted Paper Series
1 downloads
Predicting the Past – The Problem of Finding a Counterfactual in Part IVA
Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 17, 2011
Last Revised: August 31, 2011
Accepted Paper Series
156 downloads
Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure
160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Shu-Yi Oei
Tulane Law School
Date Posted: August 15, 2011
Last Revised: April 04, 2012
Accepted Paper Series
106 downloads
On the Political Economics of Tax Reforms
CEPR Discussion Paper No. DP8507
Micael Castanheira ,
Gaetan Nicodeme
and
Paola Profeta
Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
,
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
and
Bocconi University
Date Posted: August 12, 2011
Working Paper Series
7 downloads
A Quantitative Analysis of the US Housing and Mortgage Markets and the Foreclosure Crisis
FRB of Philadelphia Working Paper No. 11-26
Satyajit Chatterjee and
Burcu Eyigungor
Federal Reserve Bank of Philadelphia
and
Federal Reserve Bank of Philadelphia
Date Posted: August 12, 2011
Working Paper Series
79 downloads
The Case Against Strategic Tax Law Uncertainty
Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
University of Miami - School of Law
Date Posted: August 11, 2011
Last Revised: August 13, 2011
Accepted Paper Series
134 downloads
Economic Reforms
Vijaya Krushna Varma
Independent
Date Posted: August 10, 2011
Last Revised: July 29, 2012
Working Paper Series
31 downloads
The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Deborah Knirsch Schanz
and
Holger Theßeling
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
and
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: August 05, 2011
Last Revised: September 01, 2011
Working Paper Series
71 downloads
A Critical Look at a Critical Look - Reply to Sanchirico
Tax Law Review, Vol. 64, 2011, U of Chicago Law & Economics, Olin Working Paper No. 573
David A. Weisbach and
Joseph Bankman
University of Chicago - Law School
and
Stanford Law School
Date Posted: August 04, 2011
Last Revised: September 21, 2011
Accepted Paper Series
74 downloads
On the Political Economics of Tax Reforms
CESifo Working Paper Series No. 3538
Micael Castanheira ,
Gaetan Nicodeme
and
Paola Profeta
Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
,
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management
and
Bocconi University - Department of Policy Analysis and Public Management
Date Posted: August 04, 2011
Working Paper Series
104 downloads
The Operation of the Individual Mandate
Tax Notes, p. 521, 2011, FSU College of Law, Public Law Research Paper No. 548
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: August 04, 2011
Accepted Paper Series
56 downloads
A Simplified Version of the Mirrlees Optimal Taxation Model
Hak Choi
Chung-Hua Institution for Economic Research
Date Posted: August 03, 2011
Last Revised: August 05, 2011
Working Paper Series
137 downloads
A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy
DIW Berlin Discussion Paper No. 1137
Stefan Bach
,
Martin Beznoska
and
Viktor Steiner
German Institute for Economic Research (DIW Berlin)
,
German Institute for Economic Research (DIW Berlin)
and
German Institute for Economic Research (DIW Berlin)
Date Posted: July 30, 2011
Working Paper Series
56 downloads
Mortgages and Conservation Easements: Not a Good Mix
Tax Notes, Vol. 132, No. 4, p. 437, 2011, University of Baltimore School of Law Legal Studies Research Paper
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 25, 2011
Accepted Paper Series
119 downloads
PIIGS ‘R’ Us? The Coming U.S. Debt Crisis and What Can Be Done About It
University of Calgary – School of Public Policy Communiqué, Vol. 3, Issue 2, July 2011,
Stephen Richardson
University of Calgary - School of Public Policy
Date Posted: July 25, 2011
Last Revised: September 07, 2011
Accepted Paper Series
308 downloads
Procedurally Fair Income Taxation Schemes
P. Jean-Jacques Herings
and
Arkadi Predtetchinski
Maastricht University
and
Maastricht University - Department of Economics
Date Posted: July 20, 2011
Working Paper Series
6 downloads
Need-Based Financial Aid and College Persistence Experimental Evidence from Wisconsin
Sara Goldrick-Rab
,
Doug Harris
,
Robert Kelchen
and
James Benson
University of Wisconsin - Madison
,
University of Wisconsin - Madison
,
University of Wisconsin - Madison
and
University of Wisconsin - Madison
Date Posted: July 17, 2011
Last Revised: October 15, 2012
Working Paper Series
50 downloads
Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe
Indraneel Chakraborty ,
Hans Aasnes Holter
and
Serhiy Stepanchuk
SMU Cox School of Business
,
Uppsala University - Department of Economics
and
affiliation not provided to SSRN
Date Posted: July 16, 2011
Last Revised: November 08, 2012
Working Paper Series
113 downloads
Common Property and Fiscal Benefits in Mexico
Revista International Administración & Finanzas, Vol. 4, No. 1, pp. 31-46, 2011,
Leonel Rosiles López
,
Celia Cruz Cámez Contreras
,
Cruz Elda Macias Terán
and
Santiago Pérez Alcalá
Universidad Autónoma de Baja California
,
Universidad Autónoma de Baja California
,
Universidad Autónoma de Baja California
and
Universidad Autónoma de Baja California
Date Posted: July 13, 2011
Last Revised: August 25, 2011
Accepted Paper Series
43 downloads
New Monetary System
Vijaya Krushna Varma
Independent
Date Posted: July 12, 2011
Last Revised: April 04, 2012
Working Paper Series
22 downloads
Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
IZA Discussion Paper No. 5834
Judith Niehues and
Andreas Peichl
University of Cologne
and
Institute for the Study of Labor (IZA)
Date Posted: July 11, 2011
Working Paper Series
6 downloads
Simplified Budget Preparation
Vijaya Krushna Varma
Independent
Date Posted: July 09, 2011
Last Revised: July 23, 2012
Working Paper Series
50 downloads
Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting
Florida Tax Review, Vol. 11, 2011, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-011, U of Michigan Public Law Working Paper No. 243
Douglas A. Kahn
University of Michigan Law School
Date Posted: July 01, 2011
Last Revised: July 13, 2011
Accepted Paper Series
112 downloads
Tax Elections & Private Bargaining
Virginia Tax Review, Vol. 31, 2011
Heather M. Field
University of California Hastings College of the Law
Date Posted: June 28, 2011
Last Revised: November 13, 2012
Accepted Paper Series
82 downloads
Effects of Taxation on Migration: Some Evidence for the ASEAN and APEC Economies
Asian Development Review, Vol. 28, No. 1, pp. 22-50, 2011
Edda Claus
and
Iris Claus
University of Melbourne
and
Australian National University (ANU)
Date Posted: June 23, 2011
Accepted Paper Series
33 downloads
Mobility, Taxation and Welfare
IZA Discussion Paper No. 5757
Sami Bibi
,
Jean-Yves Duclos and
Abdelkrim Araar
Laval University - Département d'Économique
,
Laval University
and
Laval University - Département d'Économique
Date Posted: June 20, 2011
Working Paper Series
14 downloads
The Tax Benefit of Income Smoothing
CEPR Discussion Paper No. DP8425
Kristian Rydqvist ,
Steven T. Schwartz and
Joshua D. Spizman
State University of New York at Binghamton - School of Management
,
SUNY at Binghamton - School of Management
and
Loyola Marymount University - Department of Finance and Computer Information Systems
Date Posted: June 16, 2011
Working Paper Series
3 downloads
Tax Policy Encourages Home Ownership
R. Wayne Saubert
,
Lynn Saubert
and
Dan Davidson
Radford University
,
Radford University
and
affiliation not provided to SSRN
Date Posted: June 13, 2011
Working Paper Series
101 downloads
The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report
Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Allison Christians and
Yariv Brauner
McGill University - Faculty of Law
and
University of Florida - Levin College of Law
Date Posted: June 10, 2011
Last Revised: August 01, 2011
Working Paper Series
265 downloads
A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits
St. Mary's Law Journal, Vol. 43, p. 113, 2011
Steve Black
,
Katherine D. Black
and
Michael D. Black
Texas Tech University School of Law
,
Utah Valley University
and
Parr Waddoups Brown Gee & Loveless
Date Posted: June 07, 2011
Last Revised: January 28, 2012
Accepted Paper Series
151 downloads
Mobility, Taxation and Welfare
CIRPEE Working Paper 11-14
Sami Bibi
,
Jean-Yves Duclos and
Abdelkrim Araar
Laval University - Département d'Économique
,
Laval University
and
Laval University - Département d'Économique
Date Posted: June 03, 2011
Working Paper Series
10 downloads
An Empirical Analysis of Wealth Taxation: Equity vs.Tax Compliance
XREAP Working Paper No. 2007-3
José Ma. Duran-Cabré
and
Alejandro Esteller-More
University of Barcelona
and
affiliation not provided to SSRN
Date Posted: May 25, 2011
Working Paper Series
37 downloads
Shapiro: Palimony and the Estate Tax
Tax Notes, Vol. 131, No. 8, 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 24, 2011
Accepted Paper Series
100 downloads
Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment
IZA Discussion Paper No. 5699
Guillermo Cruces and
Ricardo Perez Truglia
CEDLAS, Universidad Nacional de La Plata
and
Harvard University - Department of Economics
Date Posted: May 17, 2011
Working Paper Series
25 downloads
Vebas, Welfare Plans & Sec. 419a(F)(6): Is the IRS Trying to Regulate or Spread Propaganda?
Southwestern University Law Review, Vol. 32, No. 1, 2003
John J. Koresko V
and
Jennifer S. Martin
Koresko Law Firm, P.C.
and
St. Thomas University - School of Law
Date Posted: May 17, 2011
Accepted Paper Series
179 downloads
Women and the Social Security Earnings Test
Theodore F. Figinski
University of California, Irvine - Department of Economics
Date Posted: May 13, 2011
Last Revised: December 15, 2011
Working Paper Series
The Tax Benefit of Income Smoothing
Kristian Rydqvist ,
Steven T. Schwartz and
Joshua D. Spizman
State University of New York at Binghamton - School of Management
,
SUNY at Binghamton - School of Management
and
Loyola Marymount University - Department of Finance and Computer Information Systems
Date Posted: May 10, 2011
Last Revised: February 05, 2013
Working Paper Series
217 downloads
The New Super-Charged PAT (Power of Appointment Trust)
Houston Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2011-9
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 07, 2011
Last Revised: August 30, 2011
Working Paper Series
234 downloads
Economically Analyzing the Definition of 'Reasonable Compensation' as It Relates to Employment-Tax Liability Under the Analysis of David E. Watson, P.C. v. United States
Ryan M. Vassar
affiliation not provided to SSRN
Date Posted: May 06, 2011
Working Paper Series
128 downloads
How Personal Income Tax Affects Income Distribution: Evidence from Bulgaria
Tax Notes International, pp. 1751-1754, 1996
Zeljko Bogetic and
Fareed M. A. Hassan
World Bank
and
World Bank
Date Posted: May 04, 2011
Accepted Paper Series
17 downloads
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