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JEL Code: H24
189,231 Total downloads
Showing Papers 291 - 340 of 1,251
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Taxable and Tax-Deferred Investing with the Limited Use of Losses
Marcel Fischer
and
Michael F. Gallmeyer
Copenhagen Business School
and
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: May 19, 2013
Working Paper Series
1 downloads
Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
MEA Discussion Paper No. 267
Dirk Krueger
and
Alexander Ludwig
University of Pennsylvania - Department of Economics
and
University of Cologne - Faculty of Management, Economics and Social Sciences
Date Posted: May 17, 2013
Working Paper Series
7 downloads
Taxation and the Household Saving Rate: Evidence from OECD Countries
BNL Quarterly Review,Vol. 53, No. 212, March 2000
Vito Tanzi
and
Howell H. Zee
Inter-American Development Bank (IADB)
and
Xiamen University
Date Posted: May 13, 2013
Accepted Paper Series
2 downloads
Families, Taxes and the Welfare System
IZA Discussion Paper No. 7369
Nicole B. Simpson
Colgate University - Economics Department
Date Posted: May 11, 2013
Working Paper Series
6 downloads
Early Withdrawals from Retirement Accounts during the Great Recession
FEDS Working Paper No. 2013-22
Robert Argento
,
Victoria L. Bryant
and
John Sabelhaus
Federal Reserve Board
,
Government of the United States of America - Internal Revenue Service (IRS)
and
University of Maryland
Date Posted: May 11, 2013
Working Paper Series
7 downloads
The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
Eric Bennett Rasmusen
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: May 10, 2013
Working Paper Series
50 downloads
Contribution Dynamics in Defined Contribution Pension Plans During the Great Recession of 2007–2009
Social Security Bulletin, Vol. 73, No. 2: 85-102, 2013
Irena Dushi ,
Howard Iams
and
Christopher R. Tamborini
U.S. Social Security Administration
,
U.S. Social Security Administration
and
U.S. Social Security Administration
Date Posted: May 09, 2013
Accepted Paper Series
4 downloads
No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families
SPP Research Paper No. 6-15
Matt Krzepkowski
and
Jack Mintz
University of Calgary
and
University of Calgary - The School of Public Policy
Date Posted: May 09, 2013
Accepted Paper Series
2 downloads
Available at: Introducing a Nearly Vast Amount of Work to Be Done
Journal of Law: Periodical Laboratory of Legal Scholarship, Vol. 3, No. 1, pp. 1-26, 2013
Ross E. Davies
George Mason University School of Law
Date Posted: May 08, 2013
Last Revised: May 22, 2013
Accepted Paper Series
22 downloads
Who Participates in Tax Avoidance?
CESifo Working Paper Series No. 4219
Annette Alstadsæter and
Martin Jacob
University of Oslo
and
WHU - Otto Beisheim School of Management
Date Posted: May 08, 2013
Working Paper Series
24 downloads
Maternal Employment: The Impact of Triple Rationing in Childcare in Flanders
Dieter Vandelannoote
,
Pieter Vanleenhove
,
André Decoster
,
Joris Ghysels
and
Gerlinde Verbist
University of Antwerp - Centrum voor Sociaal Beleid
,
KU Leuven - Faculty of Business and Economics (FBE) - Center for Economic Studies-v
,
KU Leuven - Center for Economic Studies
,
Maastricht University - Top Institute for Evidence Based Education Research (TIER)
and
University of Antwerp
Date Posted: May 08, 2013
Working Paper Series
3 downloads
Progressivity and Redistribution in Non‐Revenue Neutral Tax Reforms: The Level and Distance Effects
Review of Income and Wealth, Vol. 59, Issue 2, pp. 326-340, 2013
Santiago Díaz De Sarralde
,
Carlos Garcimartin
and
Jesus Ruiz-Huerta
Universidad Rey Juan Carlos
,
Universidad Rey Juan Carlos
and
Universidad Rey Juan Carlos
Date Posted: May 03, 2013
Accepted Paper Series
The Growth Effects of Tax Rate in the OECD
Norman Gemmell
,
Richard Kneller
and
Ismael Sanz
Victoria University of Wellington - Victoria Business School
,
University of Nottingham
and
Universidad Rey Juan Carlos
Date Posted: April 26, 2013
Working Paper Series
14 downloads
Estimating Intensive and Extensive Tax Responsiveness: Do Older Workers Respond to Income Taxes?
RAND Working Paper Series WR-987
Abby Alpert and
David Powell
RAND
and
RAND
Date Posted: April 10, 2013
Working Paper Series
13 downloads
Rationale and Changing the Charitable Deduction
Tax Notes, Vol. 138, No. 1453, 2013
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: April 06, 2013
Accepted Paper Series
78 downloads
A Recovery Program for Alberta: A 10-Year Plan to End the Addiction to Resource Revenues
SPP Research Paper No. 6-11
Ronald D. Kneebone and
Margarita Gres
University of Calgary - Economics
and
University of Calgary - The School of Public Policy
Date Posted: March 30, 2013
Accepted Paper Series
16 downloads
Reform Proposals for Replenishing Retirement Savings
SPP Research Paper No. 6-9
Jack Mintz and
Thomas A. Wilson
University of Calgary - The School of Public Policy
and
University of Toronto - Department of Economics
Date Posted: March 30, 2013
Accepted Paper Series
11 downloads
When Sommers are Winters: Do Blanks Denote Revocability?
Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: March 25, 2013
Accepted Paper Series
65 downloads
Flat Tax in the EU – 'Something of Craze'?: The Bulgarian Case
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers
,
Emil Kalchev
Bulgarian Academy of Sciences
Date Posted: March 24, 2013
Last Revised: May 22, 2013
Working Paper Series
20 downloads
The Debt Tax Shield: A Balance Sheet Approach
Deen Kemsley
Tulane University - Accounting & Taxation
Date Posted: March 24, 2013
Working Paper Series
34 downloads
Level and Progressivity of Labour Income Taxation in Slovenia and Croatia
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers
,
Tanja Kosi
and
Štefan Bojnec
University of Primorska - Faculty of Management
and
University of Primorska - Faculty of Management
Date Posted: March 23, 2013
Last Revised: May 22, 2013
Working Paper Series
6 downloads
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
Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments
Harvard Business Law Review Online, Vol. 3, p. 108, 2013
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: March 15, 2013
Accepted Paper Series
124 downloads
What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
CESifo Working Paper Series No. 4134
Mario Morger
Swiss Federal Tax Administration
Date Posted: March 08, 2013
Working Paper Series
9 downloads
The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
Journal of Economic Literature, Vol. 50, No. 1, 2012
Emmanuel Saez ,
Joel B. Slemrod and
Seth H. Giertz
University of California, Berkeley - Department of Economics
,
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
and
University of Nebraska at Lincoln
Date Posted: March 05, 2013
Accepted Paper Series
Do Capital Income Taxes Hinder Growth?
U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 22, 2013
Last Revised: March 10, 2013
Working Paper Series
382 downloads
Tax Advice for the Second Obama Administration
Pepperdine Law Review, Vol. 40, No. 5, 2013, Pepperdine University Legal Studies Research Paper No. 2013/9, U of Cincinnati Public Law Research Paper No. 13-03
Paul L. Caron
University of Cincinnati - College of Law
Date Posted: February 19, 2013
Last Revised: May 09, 2013
Accepted Paper Series
81 downloads
Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts
2013 American Taxation Association Midyear Meeting: Research Forum
Oliver Okafor
and
Hussein Warsame
University of Calgary
and
University of Calgary
Date Posted: February 18, 2013
Working Paper Series
Access to Tax InJustice
Pepperdine Law Review (Issue 5 of Volume 40) (Spring 2013)
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: February 14, 2013
Accepted Paper Series
35 downloads
How Flat is the Flat Tax
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: February 13, 2013
Working Paper Series
Optimal Health Insurance and the Distortionary Effects of the Tax Subsidy
RAND Working Paper Series WR- 975
David Powell
RAND
Date Posted: February 06, 2013
Last Revised: April 17, 2013
Working Paper Series
19 downloads
Relative Consumption and Tax Evasion
CESifo Working Paper Series No. 4077
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
Date Posted: January 30, 2013
Working Paper Series
21 downloads
Wimmer Wins FLP Annual Exclusions
Tax Notes, Vol. 138, No. 4, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: January 29, 2013
Accepted Paper Series
206 downloads
Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes
IDB Working Paper No. IDB-WP-334
Eduardo A. Lora and
Deisy Johanna Fajardo
Inter-American Development Bank (IDB) - Research Department
and
affiliation not provided to SSRN
Date Posted: January 26, 2013
Working Paper Series
18 downloads
More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
IDB Working Paper No. IDB-PB-175
Teresa Ter-Minassian
affiliation not provided to SSRN
Date Posted: January 26, 2013
Working Paper Series
39 downloads
A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation
Florida State University Law Review, Forthcoming, U of Michigan Law & Econ Research Paper No. 13-001, U of Michigan Public Law Research Paper No. 303
Douglas A. Kahn
University of Michigan Law School
Date Posted: January 23, 2013
Last Revised: March 27, 2013
Accepted Paper Series
81 downloads
The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
Government Institute for Economic Research Working Paper No. 42
Jarkko Harju and
Tuomas Kosonen
Government of the Republic of Finland - Government Institute for Economic Research (VATT)
and
University of Helsinki - Department of Political and Economic Studies
Date Posted: January 22, 2013
Working Paper Series
12 downloads
A Dynamic Analysis of Estate Tax Repeal
Proceedings of the 2007 NTA Annual Meetings, p. 50, 2007
Craig E. Johnson
and
David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
and
Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: January 20, 2013
Accepted Paper Series
36 downloads
The Impact of Insurance Subsidies on Self‐Employment: Do State Non‐Group Health Insurance Regulations Matter?
Contemporary Economic Policy, Vol. 31, Issue 1, pp. 94-109, 2013
Bradley T. Heim and
Ithai Lurie
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
and
affiliation not provided to SSRN
Date Posted: January 19, 2013
Accepted Paper Series
18 Billion at One Blow: Evaluating Germany's Twenty Biggest Tax Expenditures
National Tax Association Proceedings, 2011, 104th Annual Conference, New Orleans, LA, Forthcoming, FiFo Discussion Papers 12-4
Michael Thöne
FiFo Institute for Public Economics, University of Cologne
Date Posted: January 15, 2013
Working Paper Series
9 downloads
Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors
International Tax and Public Finance, Forthcoming, Victoria University of Wellington School of Business Working Paper No. 04/2012
John Creedy and
Norman Gemmell
University of Melbourne - Department of Economics
and
Victoria University of Wellington - Victoria Business School
Date Posted: January 15, 2013
Accepted Paper Series
5 downloads
Federal AMT and the State Income Tax Deduction: Gateway to Reform
Tax Notes, Vol. 137, No. 10, 2012
Yvonne L. Hinson
and
Ralph B. Tower
Wake Forest University - Schools of Business
and
Wake Forest University
Date Posted: January 14, 2013
Accepted Paper Series
7 downloads
Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
Victoria University of Wellington Business School Working Paper No. 05/2012
John Creedy and
Norman Gemmell
University of Melbourne - Department of Economics
and
Victoria University of Wellington - Victoria Business School
Date Posted: January 14, 2013
Working Paper Series
1 downloads
The Influence of Premium Subsidies on Moral Hazard in Insurance Contracts
Munich Risk and Insurance Center (MRIC) Working Paper No. 17
Johannes Gerd Jaspersen
and
Andreas Richter
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: January 10, 2013
Last Revised: February 21, 2013
Working Paper Series
33 downloads
To Choose or Not to Choose: Federal Income Tax Credits and Deductions and College Choice Decisions
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2013-01-01
Tatyana Guzman
Indiana University - School of Public and Environmental Affairs (SPEA)
Date Posted: January 07, 2013
Last Revised: January 30, 2013
Working Paper Series
28 downloads
In-Work Benefits and the Nordic Model
IZA Discussion Paper No. 7084
Ann-Sofie Kolm and
Mirco Tonin
Uppsala University
and
Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: January 05, 2013
Working Paper Series
11 downloads
What Went Wrong with the Bush Tax Cuts
Mercatus Research, November 2012
Matthew D. Mitchell
and
Andrea M. Castillo
George Mason University - Mercatus Center
and
George Mason University - Mercatus Center
Date Posted: January 03, 2013
Accepted Paper Series
15 downloads
Effective Tax Rates and Measures of Business Size
FEDS Working Paper No. 2012-58
Kevin B. Moore
Federal Reserve Board
Date Posted: December 27, 2012
Working Paper Series
13 downloads
Housing & the Mortgage Interest Deduction
Beyond Economic Efficiency, David A. Brennan, Karen B. Brown, and Darryl Jones, eds., Aspen, 2013, Forthcoming, University of Oregon School of Law, Legal Studies Research Paper 2012
Roberta F. Mann
University of Oregon School of Law
Date Posted: December 16, 2012
Accepted Paper Series
66 downloads
Tax Elasticity of Labor Earnings for Older Individuals
Michigan Retirement Research Center Research Paper No. WP 2012-272
Abby Alpert and
David Powell
RAND
and
RAND
Date Posted: December 14, 2012
Working Paper Series
20 downloads
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