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JEL Code: H24
188,812 Total downloads
Showing Papers 281 - 330 of 1,250
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Not All Defined Value Clauses are Equal Pittsburgh Tax Review, Forthcoming
Wendy C. Gerzog
Date Posted: July 15, 2012Last Revised: August 27, 2012182 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.
Date Posted: September 08, 2011Last Revised: December 13, 2011180 downloads
Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 11-08
David Herzig
Date Posted: April 10, 2011179 downloads
Tax Misery and Tax Happiness: A Comparative Study of Selected Asian Countries Andreas School of Business Working Paper
Robert W. McGee
Date Posted: September 14, 2006179 downloads
Taxation of the New Era 'Family Unit' DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series: 1st ed., Chapter 5, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 07-125
Lester B. Snyder
Date Posted: November 09, 2007Last Revised: November 13, 2007179 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
Date Posted: May 17, 2011179 downloads
Basic Facts on Charitable Giving OTA Working Paper No. 95
David Joulfaian
Date Posted: June 19, 2006178 downloads
Like-Kind Exchanges of Personal-Use Residences Tax Notes, Vol. 119, No. 12, 2008
Bradley T. Borden
and
Alex Hamrick
Date Posted: June 22, 2008Last Revised: June 25, 2008178 downloads
The Working Poor Are Paying for Government Benefits: Fixing the Hole in the Anti-Poverty Purse Wisconsin Law Review, Vol. 2003, No. 3
Francine J. Lipman
Date Posted: November 06, 2003178 downloads
Is the Ability to Pay Principle Ethically Bankrupt? Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 3, pp. 503-511, 1998
Robert W. McGee
Date Posted: May 05, 2005175 downloads
Marshall’s Maps, the U.S. Reports, and the New Judicial Restraint Green Bag 2d, Vol. 15, No. 4, pp. 445-462, 2012
, George Mason Law & Economics Research Paper No. 12-53
Ross E. Davies
Date Posted: August 09, 2012Last Revised: August 22, 2012175 downloads
Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales North Carolina Law Review, Vol. 81, pp. 977-1029, 2003
Jeffrey L. Kwall
Date Posted: May 01, 2003175 downloads
Taxes and Risk in Financial Markets: A Separation Result
Michael Williams
affiliation not provided to SSRN
Date Posted: November 04, 2001175 downloads
Smart Investing and the Role of Financial Advice - Evidence from a Natural Experiment Using Data Around a Tax Law Change
Lutz Horn ,
Steffen Meyer
and
Andreas Hackethal
Date Posted: February 19, 2009Last Revised: March 16, 2009174 downloads
Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons LABOUR SUPPLY AND INCENTIVES TO WORK IN EUROPE, R. Gómez-Salvador et al. eds., Cheltenham, UK: Edward Elgar, 2005,
Steven J. Davis and
Magnus Henrekson
Date Posted: July 05, 2007174 downloads
Fiscal Policy in Developing Countries: A Synoptic View
Raghbendra Jha
Date Posted: April 08, 2007173 downloads
Tax Policy for Venture Capital Backed Entrepreneurship University of St. Gallen Economics Discussion Paper No. 2008-07
Christian Keuschnigg
Date Posted: April 02, 2008Last Revised: November 16, 2008173 downloads
The Non-Option: Understanding the Dearth of Discounted Employee Stock Options CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Date Posted: June 28, 2008Last Revised: June 29, 2009173 downloads
The Jec's Estate Tax Report: Myths and Legends Tax Notes, Vol. 111, p. 1133, June 5, 2006
Neil H. Buchanan
Date Posted: June 08, 2006172 downloads
An Analysis of the FBAR High-Penalty Regime 2011 IRS Research Bulletin
Susan C. Morse
Date Posted: October 15, 2009Last Revised: November 14, 2012171 downloads
401(k)s and Household Saving: New Evidence from the Survey of Consumer Finances FEDS Working Paper No. 2002-06
Karen M. Pence
Date Posted: October 16, 2001170 downloads
Accounting for Stock Options Darden Case No. UVA-C-2155
Richard Brownlee
and
Luann J. Lynch
Date Posted: October 21, 2008170 downloads
EBay's Second Life: When Should Virtual Earnings Bear Real Taxes? Yale Law Journal, Pocket Part, Vol. 118, p. 136, 2009, Indiana Legal Studies Research Paper No. 124
Leandra Lederman
Date Posted: February 26, 2009169 downloads
College Savings Plans: Not Just for Education Tax Notes, Vol. 122, No. 10, 2009
Wendy C. Gerzog
Date Posted: March 11, 2009168 downloads
Ability to Pay and the Taxation of Virtual Income 75 Tennessee Law Review 696 (2008)
Adam Chodorow
Date Posted: September 28, 2008Last Revised: August 09, 2012166 downloads
Asset Allocation Over the Life Cycle: How Much Do Taxes Matter? Journal of Economic Dynamics and Control, Forthcoming
Holger Kraft
,
Marcel Fischer
and
Claus Munk
Date Posted: September 26, 2010Last Revised: May 17, 2013166 downloads
Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification Columbia Journal of Tax Law, Vol. 2, p. 203, 2011, Harvard Public Law Working Paper No. 10-39, Georgetown Public Law Research Paper No. 11-89, Georgetown Law and Economics Research Paper No. 11-11
John R. Brooks II
Date Posted: July 07, 2010Last Revised: June 25, 2011166 downloads
Optimal Tax-Timing and Asset Allocation when Tax Rebates on Capital Losses are Limited Journal of Banking and Finance, Vol. 36, Issue 7, 2048-2063
Marcel Fischer
Date Posted: July 07, 2007Last Revised: May 13, 2012166 downloads
Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden CESifo Working Paper Series No. 1736
Per Engstrom and
Bertil Holmlund
Date Posted: June 13, 2006166 downloads
Taxes on Tax-Exempt Bonds
Andrew Ang ,
Vineer Bhansali and
Yuhang Xing
Date Posted: March 25, 2008166 downloads
Portfolio Investment with the Exact Tax Basis via Nonlinear Programming EFA 2004 Maastricht Meetings Paper No. 1599
Victor DeMiguel and
Raman Uppal
Date Posted: July 01, 2004164 downloads
Family Charges and the Personal Income Tax in Italy and Europe: Some Proposals for Italy Universita degli Studi di Milano (DEPA) Working Paper No. 12
Achille Vernizzi
and
Giacomo Boesso
Date Posted: November 15, 2004162 downloads
Open Tenancies-in-Common Seton Hall Law Review, Vol. 39, 387, 2009, CLEA 2008 Meetings Paper
Bradley T. Borden
Date Posted: January 15, 2009Last Revised: May 26, 2009162 downloads
Tax Compliance and the Neuroeconomics of Intertemporal Substitution National Tax Journal, Forthcoming, George Mason Law & Economics Research Paper No. 07-29
Terrence R. Chorvat
Date Posted: August 28, 2007162 downloads
Consumption Taxation and Endogenous Growth in a Model with New Generations FEEM Working Paper No. 79.2001
Alberto Petrucci
Date Posted: October 29, 2001161 downloads
Everything You Always Wanted to Know About Farid But Were Afraid to Ask Florida Tax Review, Vol. 13, 2012, Hofstra Univ. Legal Studies Research Paper No. 12-22
Linda Galler
Date Posted: September 25, 2012Last Revised: January 12, 2013161 downloads
Tax-loss Selling and the Turn-of-the-Year Effect EFMA 2003 Helsinki Meetings
Qinglei Dai
Date Posted: May 23, 2003161 downloads
Financial Options in the Real World - An Economic and Tax Analysis Florida State University Law Review, Vol. 37, p. 789, 2010, Distinguished Scholar Series, Penn State Legal Studies Research Paper No. 13-2009
David Hasen
Date Posted: August 29, 2009Last Revised: October 20, 2010160 downloads
Taxes and Mutual Fund Inflows around Distribution Dates
Woodrow T. Johnson and
James M. Poterba
Date Posted: February 07, 2007Last Revised: March 16, 2008160 downloads
How Does Neopatrimonialism Affect the African State? The Case of Tax Collection in Zambia GIGA Working Paper No. 32
Christian von Soest
Date Posted: November 21, 2006Last Revised: August 16, 2012159 downloads
Principles for Cigarette Taxation in Africa Harvard Law and Economics Discussion Paper No. 430; Harvard Law School, Public Law Working Paper No. 77
W. Kip Viscusi
Date Posted: September 04, 2003159 downloads
The Forgotten Henry Simons NYU Law and Economics Research Paper No. 12-39
Daniel Shaviro
Date Posted: November 28, 2012Last Revised: December 05, 2012159 downloads
The Price of an FLP Annual Exclusion Tax Notes, Vol. 128, No. 10, 2010
Wendy C. Gerzog
Date Posted: September 09, 2010159 downloads
Cost Benefit Analysis of Presumptive Taxation
Shlomo Yitzhaki
Date Posted: April 12, 2007158 downloads
Does Tax Exemption for Charitable Endowments Subsidize Excessive Accumulation?
Daniel I. Halperin
Date Posted: June 12, 2008158 downloads
Tax Induced Trading around the Taxpayer Relief Act of 1997
Benjamin C. Ayers ,
Oliver Zhen Li and
John R. Robinson
Date Posted: October 24, 2006158 downloads
Tax Perception - An Empirical Survey Arqus Discussion Paper No. 99
Martin Fochmann
,
Dirk Kiesewetter ,
Kay Blaufus
,
Jochen Hundsdoerfer
and
Joachim Weimann
Date Posted: November 13, 2010Last Revised: November 20, 2010158 downloads
A Model for Tax Advantages of Portfolios with Many Assets
John R. Birge
and
Song Alex Yang
Date Posted: September 04, 2005156 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
Date Posted: August 17, 2011Last Revised: August 31, 2011156 downloads
Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay? IZA Discussion Paper No. 2478, CESifo Working Paper Series No. 1369
Panu Poutvaara
Date Posted: January 10, 2005155 downloads
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