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SSRN eLibrary Statistics:

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Abstracts: 556,581
Full Text Papers: 458,990
Authors: 258,359
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  Last 12 months:
63,689

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To date: 77,319,031
Last 12 months: 9,683,357
Last 30 days: 675,570

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Total References: 9,006,948
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Total Footnotes: 9,138,109


SSRN eLibrary Search Results
JEL Code: H24
218,063 Total downloads
Showing Papers 291 - 340 of 1,435
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Incl. Electronic Paper Multiple Myopias, Multiple Selves, and the Under-Saving Problem
Daniel Shaviro
New York University School of Law
Date Posted: July 23, 2014
Working Paper Series
15 downloads

Income Imputation: Toward Equal Treatment of Renters and Owners
Anthony C. Infanti, ed., CONTROVERSIES IN TAX LAW: A MATTER OF PERSPECTIVE (Ashgate Press 2014 Forthcoming)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 22, 2014
Accepted Paper Series

Incl. Electronic Paper Schedularity in U.S. Income Taxation and its Effect on Tax Distribution
Northwestern University Law Review, Vol. 108, No. 3, 2014, p. 905-24
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
2 downloads

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Working Paper Series

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper An Analysis of Philippine Income Tax Reforms
Enrico Gloria , Ronald U. Mendoza and Ser Percival Pena-Reyes
Asian Institute of Management , Asian Institute of Management and Asian Institute of Management
Date Posted: July 17, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Human Equity? Conceptualizing and Regulating the New Income Share Agreements
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: July 17, 2014
Last Revised: July 24, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Cross-Base Tax Elasticity of Capital Gains
FAccT Center Working Paper Nr. 16/2014
Martin Jacob
WHU - Otto Beisheim School of Management
Date Posted: July 15, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Cross-Base Tax Elasticity of Capital Gains
Martin Jacob
WHU - Otto Beisheim School of Management
Date Posted: July 15, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Childcare Subsidies and Household Labor Supply
IZA Discussion Paper No. 8303
Nezih Guner , Remzi Kaygusuz and Gustavo Ventura
Universidad Carlos III de Madrid , Pennsylvania State University, College of the Liberal Arts - Department of Economic and University of Iowa - Henry B. Tippie College of Business
Date Posted: July 12, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Accepted Paper Series
132 downloads

Incl. Electronic Paper Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving
CESifo Working Paper Series No. 4853
Baris Yoruk
SUNY University at Albany
Date Posted: July 09, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
CESifo Working Paper Series No. 4851
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Date Posted: July 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Optimal Taxation, Inequality and Top Incomes
IZA Discussion Paper No. 8275
Yuri Andrienko Sr. , Patricia F. Apps and Ray Rees
University of Sydney , University of Sydney - Faculty of Law and Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: July 05, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Death Watch for the Estate Tax?
Journal of Economic Perspectives—Volume 15, Number 1—Winter 2001—Pages 205–218,
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 01, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Taxation and the Long Run Allocation of Labor: Theory and Danish Evidence
IZA Discussion Paper No. 8246
Claus Thustrup Kreiner , Jakob Roland Munch and Hans-Jorgen Jacobsen
University of Copenhagen - Department of Economics , University of Copenhagen - Department of Economics and University of Copenhagen - Department of Economics
Date Posted: June 21, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Effect of Capital Taxes on Household's Portfolio Composition and Intertemporal Choice: Evidence from the Dutch 2001 Capital Income Tax Reform
NHH Dept. of Business and Management Science Discussion Paper No. 2014/23
Floris T. Zoutman
Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: June 18, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Income Taxation, Transfers and Labour Supply at the Extensive Margin
Banque de France Working Paper No. 487
Peter Benczur , Gabor Katay , Aron Kiss and Oliver M. Racz
Central European University (CEU) - Department of Economics , Banque de France , European Union - European Commission and Banque de France
Date Posted: June 17, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation
arqus Discussion Paper No. 164
Kay Blaufus , Jonathan Bob and Philipp E. Otto
Leibniz University Hannover , Leibniz University Hannover and European University Viadrina
Date Posted: June 13, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment With Taxation
arqus Discussion Paper No. 160
Katharina Christine Schüssler , Johannes Hewig , Dirk Kiesewetter and Martin Fochmann
Ludwig-Maximilians-Universität München - Munich Graduate School of Economics (MGSE) , University of Wuerzburg , University of Wuerzburg and University of Hannover
Date Posted: June 13, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study
arqus Discussion Paper No. 158
Hagen Ackermann and Martin Fochmann
University of Magdeburg and University of Hannover
Date Posted: June 13, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Effect of Tax Preparation Expenses for Employees: Evidence from Germany
arqus Discussion Paper No. 157
Kay Blaufus , Frank Hechtner and Axel Möhlmann
Leibniz University Hannover , Free University of Berlin (FUB) and Leibniz University Hannover
Date Posted: June 13, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation
arqus Discussion Paper No. 156
Martin Fochmann and Kristina Hemmerich
University of Hannover and University of Wuerzburg
Date Posted: June 12, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Alms to the Rich: The Façade Easement Deduction
Virginia Tax Review, Forthcoming
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: June 11, 2014
Last Revised: June 25, 2014
Accepted Paper Series
52 downloads

Incl. Electronic Paper What Would Yale Do If It Were Taxable?
Patrick Geddes , Lisa R. Goldberg and Stephen W. Bianchi
Aperio Group , University of California, Berkeley and University of California, Berkeley
Date Posted: June 09, 2014
Working Paper Series
277 downloads

Incl. Electronic Paper Recent Development of Real Estate Tax on Residential Properties in China
Monica Pheny and Pauline W.Y. Wong
Hong Kong Polytechnic University and Lingnan University - Department of Accounting and Finance
Date Posted: June 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Welfare Effects of Distortionary Tax Incentives Under Preference Heterogeneity: An Application to Employer-Provided Electric Cars
Alexandros Dimitropoulos , Jos N. van Ommeren , Paul Koster and Piet Rietveld
VU University Amsterdam, Department of Spatial Economics , VU University Amsterdam - Faculty of Economics and Business Administration , VU University Amsterdam - Department of Spatial Economics and VU University Amsterdam - Department of Spatial Economics (deceased)
Date Posted: June 03, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper How Do Nonprofit Firms Respond to Tax Policy?
Boston College Law School Legal Studies Research Paper No. 320
Brian D. Galle
Boston College Law School
Date Posted: May 31, 2014
Last Revised: June 25, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper The Tax Reform Road Not Taken -- Yet
National Tax Journal, Vol. 67, No. 2, 2014, Forthcoming, Columbia Public Law Research Paper No. 14-398
Michael J. Graetz
Columbia Law School
Date Posted: May 30, 2014
Last Revised: July 09, 2014
Accepted Paper Series
81 downloads

Incl. Electronic Paper Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?
FRB Richmond Working Paper No. 14-11R
Kartik Athreya , Devin Reilly and Nicole B. Simpson
Federal Reserve Bank of Richmond , Independent and Colgate University - Economics Department
Date Posted: May 29, 2014
Last Revised: July 22, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Incentives as a Measure to Support the Arts in a Globalizing World
Renate Buijze
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: May 29, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Intergenerational Altruism and House Prices: Evidence from Bequest Tax Reforms in Italy
Quaderni - Working Paper DSE N° 947,
Giorgio Bellettini , Filippo Taddei and Giulio Zanella
University of Bologna - Department of Economics , School of Advanced International Studies (SAIS) - The Johns Hopkins University and University of Bologna
Date Posted: May 24, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Effects of Rewards on Tax Compliance Decisions
Martin Fochmann and Eike B. Kroll
University of Hannover and Otto-von-Guericke University Magdeburg
Date Posted: May 16, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability
Boston Univ. School of Law, Law and Economics Research Paper No. 14-23
Theodore S. Sims
Boston University School of Law
Date Posted: May 14, 2014
Working Paper Series
20 downloads

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
FinanzArchiv/Public Finance Analysis, 2014, Vol. 69, No. 4, 511-542
Martin Fochmann and Joachim Weimann
University of Hannover and University of Magdeburg - Institute of Economics and Business Administration
Date Posted: May 14, 2014
Accepted Paper Series

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
Journal of Institutional and Theoretical Economics, Vol. 168, Issue 3, 519-546
Martin Fochmann , Dirk Kiesewetter and Abdolkarim Sadrieh
University of Hannover , University of Wuerzburg and University of Magdeburg
Date Posted: May 14, 2014
Accepted Paper Series

Biased Effects of Taxes and Subsidies on Portfolio Choices
Economics Letters, Vol. 120, 2013
Hagen Ackermann , Martin Fochmann and Benedikt Mihm
University of Magdeburg , University of Hannover and University of Magdeburg
Date Posted: May 14, 2014
Accepted Paper Series

Incl. Electronic Paper Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation
Martin Fochmann and Kristina Hemmerich
University of Hannover and University of Wuerzburg
Date Posted: May 14, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study
Hagen Ackermann and Martin Fochmann
University of Magdeburg and University of Hannover
Date Posted: May 14, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation
Katharina Christine Schüssler , Johannes Hewig , Dirk Kiesewetter and Martin Fochmann
Ludwig-Maximilians-Universität München - Munich Graduate School of Economics (MGSE) , University of Wuerzburg , University of Wuerzburg and University of Hannover
Date Posted: May 14, 2014
Working Paper Series
4 downloads

Incl. Fee Electronic Paper A Micro‐Econometric Analysis of the Antipoverty Effect of Social Cash Transfers in Italy
Review of Income and Wealth, Vol. 60, Issue 2, pp. 323-348, 2014
Enrico Fabrizi , Maria Rosaria Ferrante and Silvia Pacei
Catholic University of the Sacred Heart of Piacenza , University of Bologna - School of Economics, Management, and Statistics and University of Bologna
Date Posted: May 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Income Risk in 30 Countries
Review of Income and Wealth, Vol. 60, pp. S98-S116, 2014
Austin Nichols and Philipp Rehm
The Urban Institute and Ohio State University (OSU) - Department of Political Science
Date Posted: May 10, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Taxes, Income, and Retirement Savings: Differences by Permanent and Transitory Income
Contemporary Economic Policy, Vol. 32, Issue 3, pp. 592-617, 2014
Bradley Heim and Ithai Lurie
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and U.S. Department of the Treasury
Date Posted: May 09, 2014
Accepted Paper Series

Incl. Electronic Paper Individual Income Tax Compliance in China and Hong Kong: Ethics as a Facilitator
Angus Young , Brossa Wong , Betty Kwok and Lawrence H. W. Lei
School of Law, University of Western Sydney , Hang Seng Management College , Hang Seng Management College and Hang Seng Management College
Date Posted: May 08, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Market Infrastructure Regulation and the Financial Transaction Tax
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-07
Caroline Heber and Christian Sternberg
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Date Posted: May 07, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Heal the Suffering Children: Fifty Years after the Declaration of War on Poverty
34 Boston College Journal of Law & Social Justice 311 (2014) , UNLV William S. Boyd School of Law Legal Studies Research Paper
Francine J. Lipman and Dawn Davis
University of Nevada, Las Vegas - William S. Boyd School of Law and Lee Business School, University of Nevada Las Vegas, Las Vegas, NV, USA
Date Posted: May 06, 2014
Last Revised: June 20, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper Reference-Dependent Preferences and Charitable Giving
Sungmun Choi
Korea Institute of Public Finance
Date Posted: April 29, 2014
Working Paper Series
5 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
22 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
57 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
5 downloads


 

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