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Full Text Papers: 393,459
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SSRN eLibrary Search Results
JEL Code: H2
1,061,004 Total downloads
Showing Papers 281 - 330 of 7,506
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Accounting for Brands – Taxation, Intellectual Property and the Law…Lost in Translation?
Intellectual Property Law Bulletin, 2012
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting for Deferred Taxes (AS 22): Has the Dust Finally Settled in India?
Bhagwan Jagwani
affiliation not provided to SSRN
Date Posted: February 08, 2008
Last Revised: March 13, 2008
Working Paper Series
152 downloads

Incl. Electronic Paper Accounting for Family Background When Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
IZA Discussion Paper No. 4598
Rolf Aaberge and Ugo Colombino
Statistics Norway and University of Turin - Department of Economics
Date Posted: December 08, 2009
Working Paper Series
15 downloads

Accounting for Good News and Accounting for Bad News: Some Empirical Evidence from the Czech Republic
European Accounting Review, Vol. 14, No. 3, pp. 635-655, 2005
Irena Jindrichovska and Stuart McLeay
University of Wales, Aberystwyth - School of Management and Business and University of Sydney
Date Posted: September 26, 2005
Accepted Paper Series

Incl. Electronic Paper Accounting for Stock Options
Darden Case No. UVA-C-2155
Richard Brownlee and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
170 downloads

Incl. Electronic Paper Accounting for the Tax Benefits of Employee Stock Options and Implications for Research
University of Washington Working Paper
Terry J. Shevlin and Michelle Hanlon
University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 29, 2001
Working Paper Series
1394 downloads

Incl. Electronic Paper Accounting for Uncertainty Affecting Technical Change in an Economic-Climate Model
FEEM Working Paper No. 147.05
Valentina Bosetti and Laurent Drouet
Fondazione Eni Enrico Mattei (FEEM) and HEC Geneva
Date Posted: January 03, 2006
Working Paper Series
142 downloads

Accounting in Ukraine Since Independence: Real Politk, Problems and Prospects
European Accounting Review, Vol. 14, No. 3, pp. 603-633, 2005
Irena Solodchenko and Patricia Sucher
Independent and University of London, Royal Holloway College, School of Management
Date Posted: September 26, 2005
Accepted Paper Series

Accounting Methods - Which Retroactive 'Corrections' Require Service Consent?
Tax Lawyer, Vol. 56, No. 1, Fall 2002
Felix B. Laughlin and Kathleen C. Dale
Dewey Ballantine LLP and Dewey Ballantine LLP
Date Posted: February 13, 2003
Accepted Paper Series

Incl. Electronic Paper Accounting Reform in Transition Economies: A Case Study of Ukraine
Robert W. McGee and Galina Preobragenskaya
Fayetteville State University and Omsk State University - School of International Business
Date Posted: April 12, 2005
Working Paper Series
457 downloads

Incl. Electronic Paper Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS
Ricardo Lopes Cardoso
Getulio Vargas Foundation - EBAPE-FGV
Date Posted: October 24, 2008
Working Paper Series
1008 downloads

Incl. Electronic Paper Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options
George Ryan Huston , Richard M. Morton and Thomas Joseph Smith
University of South Florida - School of Accountancy , Florida State University - Department of Accounting and Florida Atlantic University - School of Accounting
Date Posted: March 16, 2013
Working Paper Series
25 downloads

Accuracy Differences as a Function of Preparer Status: An Analysis of Money's Tax Test
FINANCIAL COUNSELING AND PLANNING, Vol 5, 1994
Frances L. Ayres and Kathleen Blackburn Hethcox
University of Oklahoma and University of Oklahoma
Date Posted: January 06, 1999
Accepted Paper Series

Accuracy, Complexity, and the Income Tax
Journal of Law, Economics, & Organization, Vol. 14, No. 1, Spring 1998
Louis Kaplow
Harvard Law School
Date Posted: January 13, 1998
Accepted Paper Series

Incl. Electronic Paper Accurate and Honest Tax Accounting for Oil and Gas
Tax Notes, Vol. 125, No. 5, pp. 573-583, 2009, The Shelf Project
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: November 10, 2009
Last Revised: December 03, 2009
Accepted Paper Series
253 downloads

Ace Versus CBIT: Which is Better for Investment and Welfare?
CESifo Economic Studies, Vol. 53, Issue 2, pp. 294-328, 2007
Doina Maria Radulescu and Michael Stimmelmayr
affiliation not provided to SSRN and University of Munich
Date Posted: July 02, 2008
Accepted Paper Series

Incl. Electronic Paper ACE vs. CBIT: Which is Better for Investment and Welfare?
CESifo Working Paper No. 1850
Doina Maria Radulescu and Michael Stimmelmayr
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and University of Munich
Date Posted: December 05, 2006
Working Paper Series
75 downloads

Incl. Electronic Paper Achieving a Territorial Result Without Switching to a Territorial System
Tax Notes International, Vol. 43, No. 1, 2006
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
50 downloads

Incl. Electronic Paper Acquired Benefits and Poverty Targeting in Public Spending on Health and Education in Cameroon
Poverty and Economic Policy Research Network Working Paper No. PMMA-2008-08
Kamgnia Dia Bernadette , Leunkeu Wangun Simon , Tatsinkou Christophe and Afor Josephine
University of Yaounde II , Ministère de l'Economie, de la Planification et de l'Aménagement du Territoire (MINEPAT) , Institut National de la Statistique (INS) and University of Yaounde II
Date Posted: March 30, 2010
Working Paper Series
17 downloads

Incl. Electronic Paper Acquired Benefits and Poverty Targeting in Public Spending on Health and Education in Cameroon (Benefices Acquis Et Ciblage Des Pauvres Dans Les Depenses Publiques De Sante Et D'education au Cameroun)
Poverty and Economic Policy Research Network Working Paper No. PMMA-2008-08
Kamgnia Dia Bernadette , Leunkeu Wangun Simon , Tatsinkou Christophe and Afor Josephine
University of Yaounde II , Ministère de l'Economie, de la Planification et de l'Aménagement du Territoire (MINEPAT) , Institut National de la Statistique (INS) and University of Yaounde II
Date Posted: February 25, 2009
Last Revised: March 31, 2010
Working Paper Series
72 downloads

Incl. Electronic Paper Activity-Level Externalities and the Failure of Decoupling Liability
Enrico Baffi
Università degli Studi Guglielmo Marconi
Date Posted: November 21, 2012
Last Revised: December 08, 2012
Working Paper Series
10 downloads

Incl. Electronic Paper Ad Valorem versus Unit Taxes: Monopolistic Competition, Heterogeneous Firms, and Intra-Industry Reallocations
Univ. of Aarhus Working Paper No. 2010-10
Philipp J. H. Schröder and Allan Sorensen
University of Aarhus - Faculty of Business Administration and Aarhus University, Economics and Business
Date Posted: June 27, 2010
Working Paper Series
34 downloads

Incl. Electronic Paper Adam Smith - A Primer
Institute of Economic Affairs Monographs, Occasional Paper No. 141
Eamonn Butler
Adam Smith Institute
Date Posted: July 30, 2007
Accepted Paper Series
531 downloads

Incl. Electronic Paper Adaptation, Anticipation-Bias and Optimal Income Taxation
CESifo Working Paper Series No. 3840
Thomas Aronsson and Ronnie Schöb
University of Umea - Department of Economics and Freie Universitaet Berlin
Date Posted: June 19, 2012
Working Paper Series
9 downloads

Incl. Electronic Paper Addressing Imperfections in the Tax System: Procedural or Substantive Reform?
Michigan Law Review, Vol. 103, p. 1432, 2005 , IU Law-Bloomington Research Paper No. 23
Leandra Lederman and Stephen W. Mazza
Indiana University Maurer School of Law and University of Kansas - School of Law
Date Posted: June 08, 2005
Accepted Paper Series
130 downloads

Incl. Electronic Paper Addressing the 'Global Basic Structure' in the Ethics of International Health Research Involving Human Subjects
Borgerson, Janet L. (2005) "Addressing the 'Global Basic Structure' in the Ethics of International Health Research Involving Human Subjects", Journal of Philosophical Research, special supplement, pp. 235-249.
Janet L. Borgerson
Rochester Institute of Technology
Date Posted: April 01, 2013
Accepted Paper Series
6 downloads

Incl. Electronic Paper Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
CESifo Working Paper Series No. 997
David F. Bradford
Princeton University, Woodrow Wilson School
Date Posted: August 21, 2003
Working Paper Series
236 downloads

Incl. Electronic Paper Adjusting Capital Income Taxation: Some Lessons from the Italian Experience
Universita di Lecce Department of Economics Working Paper No. 23/10
Julian Alworth and Giampaolo Arachi
Bocconi University - ECONPUBBLICA and Econpubblica - Università Bocconi
Date Posted: July 16, 2003
Working Paper Series
118 downloads

Adjusting Fiscal Balances for Asset Price Cycles
Robert Price and Thai-thanh Dang
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO) and Organization for Economic Co-Operation and Development (OECD)
Date Posted: July 08, 2011
Working Paper Series

Incl. Fee Electronic Paper Administrative Delays as Barriers to Trade
CEPR Discussion Paper No. 3007
Pierre Regibeau and Katharine Rockett
University of Essex - Department of Economics and University of Essex - Department of Economics
Date Posted: November 01, 2001
Working Paper Series
37 downloads

Incl. Electronic Paper Adopting the More Likely than Not Standard for Tax Returns
Tax Notes, Vol. 127, p. 451, April 2010
Bret Wells
University of Houston Law Center
Date Posted: July 15, 2010
Working Paper Series
158 downloads

Adoption of Inflation Targeting and Tax Revenue Performance in Emerging Market Economies: An Empirical Investigation
Economic Systems, Vol. 36, No. 4, 2012
Yannick Lucotte
University of Orleans - Laboratoire d'économie d'Orléans
Date Posted: December 06, 2012
Accepted Paper Series

Incl. Electronic Paper Advance Pricing Arrangement, Transfer Pricing and MNCs: The Implications for Foreign Investment in India
ACHIEVING COMPETITIVE ADVANTAGE THROUGH MANAGING GLOBAL RESOURCES, pp. 382-392, Nejdet Delener, Leonora Fuxman, F. Victor Lu, Luis Eduardo Rivera Solis, Che-Jen Su, eds., Global Business and Technology Association, State University of New York, New York, USA, 2007
Pawan K. Chugan
Nirma University - Institute of Management
Date Posted: March 01, 2011
Last Revised: August 14, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Advance Pricing Arrangements for International Transfer Pricing in India: The Implications for MNCs and Taxation Authority
Nirma University Journal of Business and Management Studies, Vol. 4, Nos. 3 & 4, pp. 3-17, 2010
Pawan K. Chugan
Nirma University - Institute of Management
Date Posted: February 27, 2011
Last Revised: June 06, 2012
Accepted Paper Series
41 downloads

Incl. Electronic Paper Advantages of Low Capital Gains Tax Rates
Cato Institute Tax & Budget Bulletin, No. 66, December 2012
Chris Edwards
Cato Institute
Date Posted: February 27, 2013
Accepted Paper Series
28 downloads

Incl. Electronic Paper Adverse Selection and Financing of Innovation: Is There a Need for R&D Subsidies?
Bank of Finland Research Discussion Paper No. 19/2008
Tuomas Takalo and Tanja Tanayama
Bank of Finland, Monetary Policy and Research Department and Government of the Republic of Finland - National Audit Office of Finland
Date Posted: January 01, 2009
Working Paper Series
114 downloads

Incl. Electronic Paper Adverse Selection in an Insurance Market with Government-Guaranteed Subsistence Levels
CESifo Working Paper Series No. 1217
Harris Schlesinger and Bum J. Kim
University of Alabama and affiliation not provided to SSRN
Date Posted: June 29, 2004
Working Paper Series
122 downloads

Incl. Electronic Paper Advisors’ Understanding of Tax Compliance for Choice of Business Form
Global Review of Accounting and Finance, Vol 4, No.1, March 2013, pp. 1-12
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: April 02, 2013
Accepted Paper Series
9 downloads

Incl. Fee Electronic Paper Ad‐Valorem Tax Incidence and After‐Tax Price Adjustments: Evidence from Brazilian Basic Basket Food (Incidence D’Une Taxe Ad Valorem Et Ajustements Des Prix Après Taxes: Résultats Pour Un Panier D’Aliments De Base AU Brésil)
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 44, Issue 4, pp. 1438-1470, 2011,
Ricardo Batista Politi and Enlinson Mattos
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 19, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper After the Death of Inflation: Will Fiscal Drag Survive?
ZEW Discussion Paper No. 00-19
Friedrich Heinemann
Centre for European Economic Research (ZEW)
Date Posted: November 09, 2003
Working Paper Series
116 downloads

Incl. Fee Electronic Paper Against 'Gender-Based Taxation'
CEPR Discussion Paper No. DP6582
Gilles Saint-Paul
University of Toulouse I - GREMAQ-IDEI
Date Posted: June 06, 2008
Working Paper Series
12 downloads

Incl. Electronic Paper Agency Costs of Venture Capitalist Control in Startups
New York University Law Review, Vol. 81, pp. 967-1025, 2006
Jesse M. Fried and Mira Ganor
Harvard Law School and University of Texas at Austin - School of Law
Date Posted: August 19, 2005
Last Revised: June 27, 2011
Accepted Paper Series
573 downloads

Incl. Electronic Paper Agency in Family Policy: A Survey
CESifo Working Paper Series No. 2664
Alessandro Cigno
Dipartimento di Studi sullo Stato
Date Posted: June 15, 2009
Working Paper Series
27 downloads

Incl. Electronic Paper Agency Problems of Excess Endowment Holdings in Not-for-Profit Firms
John E. Core , Wayne R. Guay and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT)
Date Posted: July 19, 2004
Working Paper Series
588 downloads

Incl. Electronic Paper Agenda for Tax Reform
Tax Notes, Vol. 105, No. 12, 2004
Bruce Bartlett
Independent
Date Posted: October 31, 2010
Accepted Paper Series
172 downloads

Incl. Electronic Paper Agglomeration Effects and the Competition for Firms
CIRPEE Working Paper No. 03-24
Robin Boadway , Katherine Cuff and Nicolas Marceau
Queen's University , McMaster University - Department of Economics and Centre Interuniversitaire sur le Risque, les Politiques Economiques et l'Emploi (CIRPEE)
Date Posted: August 18, 2003
Working Paper Series
67 downloads

Incl. Electronic Paper Agglomeration, Tax Competition and Local Public Goods Supply
NHH Dept. of Economics Discussion Paper No. 15/2010
Eva Benedicte Norman and Victor D. Norman
affiliation not provided to SSRN and Norwegian School of Economics (NHH)
Date Posted: August 20, 2010
Working Paper Series
33 downloads

Incl. Electronic Paper Aggregate Demand Management with Multiple Equilibria
FRB Richmond Working Paper No. 03-4
Huberto M. Ennis and Todd Keister
Federal Reserve Bank of Richmond and Rutgers University
Date Posted: December 03, 2012
Working Paper Series
4 downloads

Incl. Electronic Paper Aggregate-Plus Theory of Partnership Taxation
Georgia Law Review, Vol. 43, p. 717, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: April 18, 2008
Last Revised: June 30, 2009
Accepted Paper Series
527 downloads

Incl. Electronic Paper Aggregation, Dividend Irrelevancy, and Earnings-Value Relations
Contemporary Accounting Research, Vol. 22, No. 2, pp. 453-480, Summer 2005
Kenton K. Yee
Mellon Capital Management
Date Posted: February 17, 2005
Accepted Paper Series
1251 downloads


 

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