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Full Text Papers: 394,225
Authors: 226,992
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  Last 12 months: 		69,000

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Last 12 months: 11,186,902
Last 30 days: 1,033,309

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SSRN eLibrary Search Results
JEL Code: H2
1,062,625 Total downloads
Showing Papers 3,601 - 3,650 of 7,513
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Incl. Electronic Paper Can a Dividend Tax Credit Be Justified in a Small Open Economy?
Peter S. Spiro
Mowat Centre for Policy Innovation, School of Public Policy and Governance, University of Toronto
Date Posted: May 24, 2013
Working Paper Series
9 downloads

Incl. Fee Electronic Paper Accounting for Income Taxes: Primer, Extant Research, and Future Directions
Foundations and Trends in Finance, Vol. 7, Nos. 1-2, 2012
 John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: May 23, 2013
Accepted Paper Series

Incl. Electronic Paper Tax Credit Scholarship Programs: A Model Statute for a Better Program
Education Law and Policy Review, Forthcoming, UGA Legal Studies Research Paper
 Hillel Y. Levin
University of Georgia Law School
Date Posted: May 23, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper Taxes and Mistakes: What's in a Sufficient Statistic?
 Daniel H. Reck
University of Michigan at Ann Arbor - Department of Economics
Date Posted: May 23, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Does Fairness Matter for the Success of Fiscal Consolidation?
 Georgia Kaplanoglou , Vassilis T. Rapanos and Ioanna Bardakas
University of Athens - Economics Department , University of Athens - Department of Economics, Politics and the State and Bank of Greece
Date Posted: May 22, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Measuring the Distributional Effects of Inflation in Croatia by Using the LES Approach
Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 26, No. 2, 2008, pp. 239-256
 Saša Drezgić
University of Rijeka - Faculty of Economics
Date Posted: May 22, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Reduced VAT Rate for Small Business in Croatia
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 27, No. 1, 2009, pp. 83-114,
 Helena Blažić and Mira Dimitrić
University of Rijeka - Faculty of Economics and University of Rijeka - Faculty of Economics
Date Posted: May 22, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper How Should Commodities Be Taxed? A Counterargument to the Recommendation in the Mirrlees Review
CESifo Working Paper Series No. 4240
 Spencer Bastani , Soren Blomquist and Jukka Pirttilä
Uppsala University - Department of Economics , Uppsala University - Department of Economics and University of Tampere
Date Posted: May 22, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union
Boston Univ. School of Law, Public Law Research Paper No. 13-17, Boston Univ. School of Law, Law and Economics Research Paper No. 13-17
 Lilian V. Faulhaber
Boston University - School of Law
Date Posted: May 22, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper The Hidden Costs of Tax Compliance
Mercatus Published Research
 Jason J. Fichtner and Jacob M. Feldman
George Mason University - Mercatus Center and George Mason University - Mercatus Center
Date Posted: May 21, 2013
Working Paper Series
2 downloads

Incl. Electronic Paper Qualification of Hybrid Financial Instruments in Tax Treaties
Diritto e Pratica Tributaria Internazionale, No. 3, p. 977, 2011
 Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: May 21, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Measurement of Tax Elasticity in India: A Time Series Approach
 Hem Acharya
FMS, Delhi
Date Posted: May 21, 2013
Working Paper Series
1 downloads

Economic Consequences of Moore's Law
 Rupert Macey-Dare
St. Cross College, Oxford
Date Posted: May 20, 2013
Last Revised: May 24, 2013
Working Paper Series

Incl. Electronic Paper 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
2 downloads

Incl. Electronic Paper Proposition 13: 35 Years Later
Tax Notes, Vol. 139, No. 7, 2013
 Bruce Bartlett
Independent
Date Posted: May 19, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper On Efficient Taxation
 Maciej K. Dudek
Institute of Economics of the Polish Academy of Sciences (INE PAN)
Date Posted: May 18, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
IZA Discussion Paper No. 7390
 Clemens Fuest , Andreas Peichl and Sebastian Siegloch
University of Oxford , Institute for the Study of Labor (IZA) and Institute for the Study of Labor (IZA)
Date Posted: May 18, 2013
Working Paper Series
3 downloads

Incl. Fee Electronic Paper Mixed Duopoly, Privatization, and Subsidization with Excess Burden of Taxation
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 46, Issue 2, pp. 526-554, 2013,
 Toshihiro Matsumura and Yoshihiro Tomaru
University of Tokyo - Institute of Social Science and Toyo University
Date Posted: May 18, 2013
Accepted Paper Series

Incl. Electronic Paper Justice for All: The IRS Reimagined
 David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
16 downloads

Incl. Electronic Paper Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax
Hofstra Law Review, Vol. 41, No. 359, 2012
 Steve Black
Texas Tech University School of Law
Date Posted: May 17, 2013
Accepted Paper Series
6 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Tax Reforms and the Capital Structure of Banks
 Thomas Hemmelgarn and Daniel Teichmann
European Commission and Goethe University Frankfurt - House of Finance
Date Posted: May 17, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Are Carbon Taxes Good for the Poor? A General Equilibrium Analysis for Vietnam
 Ian Coxhead , Anan Wattanakuljarus and Nguyen V. Chan
University of Wisconsin - Madison - Department of Agricultural & Applied Economics , National Institute of Development Administration (NIDA) and National Economics University (NEU)
Date Posted: May 16, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper Regulation of Political Organizations and the Red Herring of Tax Exempt Status
National Tax Journal, Vol. LIX, No. 3, 2006
 Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: May 16, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Transfer Pricing Regs Need a Good Edit
Pepperdine Law Review, Vol. 40, 2013
 Susan C. Morse
University of California Hastings College of the Law
Date Posted: May 16, 2013
Accepted Paper Series
7 downloads

Incl. Electronic Paper Starve the Beast: A Further Examination
Cato Journal, Vol. 29, No. 3, 2009
 Michael J. New
University of Alabama - University of Alabama
Date Posted: May 16, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper Migration into the Welfare State: Tax and Migration Competition
CESifo Working Paper Series No. 4230
 Assaf Razin
Tel Aviv University - Eitan Berglas School of Economics
Date Posted: May 15, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Tax-Spend or Fiscal Illusion?
Cato Journal, Vol. 29, No. 3, 2009
 Andrew T. Young
West Virginia University - Division of Economics and Finance
Date Posted: May 14, 2013
Accepted Paper Series
1 downloads

Incl. Electronic Paper OECD Launches New Effort to Undermine Tax Competition
Cato Institute Tax & Budget Bulletin No. 68
 Daniel J. Mitchell
Cato Institute
Date Posted: May 14, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Linking Price and Quantity Pollution Controls Under Uncertainty
Australian National University, Crawford School of Public Policy, Centre for Climate Economics & Policy (CCEP) Working Paper No. 1302
 Peter John Wood , Peter Heindl , Frank Jotzo and Andreas Löschel
Australian National University (ANU) - Crawford School of Economics and Government , Centre for European Economic Research (ZEW) , Australian National University (ANU) - Crawford School of Economics and Government and Centre for European Economic Research (ZEW)
Date Posted: May 12, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Role of Nonpartisan Staff in the Legislative Process
Virginia Public Law and Legal Theory Research Paper No. 2013-07, Virginia Law and Economics Research Paper No. 2013-03
 George K. Yin
University of Virginia School of Law
Date Posted: May 10, 2013
Last Revised: May 14, 2013
Accepted Paper Series
54 downloads

Incl. Electronic Paper 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
51 downloads

Incl. Electronic Paper Neoliberalism and Tax Reform in Australia
 John R. Passant
Australian National University School of Politics and International Relations
Date Posted: May 10, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper The Impact of Legal Enforcement: An Analysis of Corporate Tax Aggressiveness after an Audit
 Jason Matthew DeBacker , Bradley T. Heim , Anh Tran and Alex Yuskavage
Middle Tennessee State University - Department of Economics and Finance , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and University of Wisconsin - Madison - Department of Economics
Date Posted: May 09, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Fair Tax Evasion
NHH Dept. of Economics Discussion Paper No. 11/2013
 Erling Barth , Alexander W. Cappelen and Tone Ognedal
Institute for Social Research, Norway , Norwegian School of Economics (NHH) - Department of Economics and University of Oslo
Date Posted: May 09, 2013
Working Paper Series
13 downloads

Incl. Electronic Paper Cross-Border Shopping: Do Consumers Respond to Taxes or Prices?
 Sumit Agarwal , Souphala Chomsisengphet , Teck Ho and Wenlan Qian
National University of Singapore , Government of the United States of America - Office of the Comptroller of the Currency (OCC) , University of California, Berkeley - Haas School of Business and National University of Singapore - NUS Business School
Date Posted: May 08, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper On the Desirability of Tax Coordination When Countries Compete in Taxes and Infrastructure
 Yutao Han , Patrice Pieretti and Benteng Zou
Universite du Luxembourg , Universite du Luxembourg and CREA
Date Posted: May 08, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper 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
23 downloads

Incl. Electronic Paper Status Concerns as a Motive for Crime?
CESifo Working Paper Series No. 4225
 Florian Baumann and Tim Friehe
University of Mainz - Department of Economic Theory and University of Konstanz - Department of Economics
Date Posted: May 08, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Enforcement as Substance in Tax Compliance
Washington and Lee Law Review, Forthcoming, San Diego Legal Studies Paper No. 13-117
 Leandra Lederman and Ted M. Sichelman
Indiana University Maurer School of Law and University of San Diego School of Law
Date Posted: May 07, 2013
Accepted Paper Series
48 downloads

Incl. Electronic Paper What Did the Old Poor Law Really Accomplish? A Redux
 Avner Greif and Murat Iyigun
Stanford University - Department of Economics and University of Colorado at Boulder - Department of Economics
Date Posted: May 07, 2013
Working Paper Series
25 downloads

Incl. Electronic Paper Does the EU ETS Bite? The Impact of Allowance Over-Allocation on Share Prices
 Thijs Jong , Oscar Couwenberg and Edwin Woerdman
University of Groningen - Faculty of Law - Department of Law and Economics , University of Groningen - Faculty of Law - Department of Law and Economics and University of Groningen - Faculty of Law
Date Posted: May 07, 2013
Working Paper Series
20 downloads

Incl. Fee Electronic Paper Taxation in the Two‐Sector Neoclassical Growth Model with Sector‐Specific Externalities and Endogenous Labour Supply
Japanese Economic Review, Vol. 64, Issue 2, pp. 248-275, 2013
 Daisuke Amano and Jun‐Ichi Itaya
Otaru University of Commerce and Hokkaido University
Date Posted: May 07, 2013
Accepted Paper Series


 

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