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Full Text Papers: 569,546
Authors: 312,980
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SSRN eLibrary Search Results
JEL Code: H2
1,605,389 Total downloads
Showing Papers 3,651 - 3,700 of 10,686
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1 2 3 4 ... 214 | Next >
   

Incl. Electronic Paper How the Rich Respond to Anticipated Tax Increases: Evidence from the 1993 Tax Act
Gerald Auten and Laura Kawano
Office of Tax Analysis (OTA) and US Department of Treasury - Office of Tax Analysis
Date Posted: June 25, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era
Fabio B. Gaertner , Stacie Kelley Laplante and Dan Lynch
University of Wisconsin - Madison - Department of Accounting and Information Systems , University of Wisconsin and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 25, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Rights of Passage: The Economic Effects of Raising the DMT Threshold in Canada
C.D. Howe Institute ebrief 239
Christine A. McDaniel , Simon Schropp and Olim Latipov
Sidley Austin LLP , University of St. Gallen and Sidley Austin LLP
Date Posted: June 25, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of Consumption Taxes on Corporate Investment
Martin Jacob , Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and WHU - Otto Beisheim School of Management
Date Posted: June 25, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Endogenous Crackdowns: Theory and Experimental Evidence
Zhixin Dai
School of Finance, Renmin University of China
Date Posted: June 24, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Taxing Pensions
CESifo Working Paper Series No. 5930
Helmuth Cremer and Pierre Pestieau
University of Toulouse (GREMAQ & IDEI) and University of Liege - Research Center on Public and Population Economics
Date Posted: June 23, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
CentER Discussion Paper Series No. 2016-024
Samuel Jovan Okullo , Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Managemet , VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 23, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper A Sure Bet? The Legal Status of Daily Fantasy Sports
Pace Intellectual Property, Sports & Entertainment Law Forum, Forthcoming
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: June 22, 2016
Accepted Paper Series
19 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Inter Vivos Transfers of Ownership in Family Firms
CESifo Working Paper Series No. 5923
James R. Hines Jr. , Niklas Potrafke , Marina Riem and Christoph Schinke
University of Michigan , CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute , CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 22, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Anti-Discrimination Legislation and the Efficiency-Enhancing Role of Mandatory Parental Leave
CESifo Working Paper Series No. 5917
Spencer Bastani , Tomer Blumkin and Luca Micheletto
Linnaeus University - Department of Economics and Statistics , Tel Aviv University - Eitan Berglas School of Economics and Bocconi University
Date Posted: June 22, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Distributional Implications of Joint Tax Evasion
CESifo Working Paper Series No. 5915
Odd E. Nygard , Joel B. Slemrod and Thor O. Thoresen
Statistics Norway , University of Michigan, Stephen M. Ross School of Business and Statistics Norway - Research Department
Date Posted: June 22, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Can Minimum Wages Raise Workers' Incomes in the Long Run?
CESifo Working Paper Series No. 5913
George Economides and Thomas Moutos
Athens University of Economics and Business - Department of International and European Economic Studies and Athens University of Economics and Business - Department of International and European Economic Studies
Date Posted: June 22, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Bracket Creep Revisited - with and Without R>G: Evidence from Germany
Bundesbank Discussion Paper No. 37/2015
Junyi Zhu
Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper German Labor Market and Fiscal Reforms 1999 to 2008: Can They Be Blamed for Intra-Euro Area Imbalances?
Bundesbank Discussion Paper No. 29/2015
Niklas Gadatsch , Nikolai Stahler and Benjamin Weigert
German Council of Economic Experts , Deutsche Bundesbank - Economics Department and University of Giessen - Department of Economics
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper German and the Rest of Euro Area Fiscal Policy During the Crisis
Bundesbank Discussion Paper No. 05/2015
Niklas Gadatsch , Klemens Hauzenberger and Nikolai Stahler
German Council of Economic Experts , Deutsche Bundesbank and Deutsche Bundesbank - Economics Department
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Structural and Cyclical Effects of Tax Progression
Bundesbank Discussion Paper No. 15/2013
Jana Kremer and Nikolai Stahler
Deutsche Bundesbank and Deutsche Bundesbank - Economics Department
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Estimating Dynamic Tax Revenue Elasticities for Germany
Bundesbank Discussion Paper No. 23/2012
Gerrit B. Koester and Christoph Priesmeier
European Central Bank (ECB) and Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Tax Incentives and Capital Structure Choice: Evidence from Germany
Bundesbank Discussion Paper No. 18/2012
Thomas Hartmann-Wendels , Ingrid Stein and Alwin Stöter
University of Cologne - Department of Banking , Deutsche Bundesbank and University of Cologne - Department of Banking
Date Posted: June 21, 2016
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Optimal Automatic Stabilizers
CEPR Discussion Paper No. DP11337
Alisdair McKay and Ricardo Reis
Boston University - Department of Economics and London School of Economics & Political Science (LSE)
Date Posted: June 20, 2016
Working Paper Series

Incl. Electronic Paper Tax Court S Cases: Does the 'S' Stand for Secret?
79 Tax Notes 257 (Apr. 13, 1998)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: June 19, 2016
Accepted Paper Series
6 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 2016
Accepted Paper Series

Incl. Electronic Paper The Educational Impact of Broadband Subsidies for Schools Under E-Rate
Thomas W. Hazlett , Benjamin Schwall and Scott Wallsten
Clemson University , Clemson University and Technology Policy Institute
Date Posted: June 17, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Banks As Tax Planning Intermediaries
John Gallemore , Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Using Tax as an Investment Promotion Tool
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: June 17, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Does Social Interaction Make Bad Policies Even Worse? Evidence from Renewable Energy Subsidies
Justus Hans Inhoffen , Christoph Siemroth and Philipp Zahn
Tinbergen Institute - Tinbergen Institute Amsterdam (TIA) , University of Mannheim - School of Economics (VWL) and University of St. Gallen
Date Posted: June 17, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold
VATT Institute for Economic Research Working Papers No. 75
Jarkko Harju , Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - Government Institute for Economic Research (VATT) , Government Institute for Economic Research and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: June 17, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Identifying the Effects of Place-Based Policies - Causal Evidence from Germany
CESifo Working Paper Series No. 5901
Eva Dettmann , Matthias Brachert and Mirko Titze
Halle Institute for Economic Research , Halle Institute for Economic Research and Halle Institute for Economic Research
Date Posted: June 17, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Identifying Tax Mimicking in Municipal Health Insurance: Evidence from a Boundary Reform
Michihito Ando and Reo Takaku
Institute for Health Economics and Policy (IHEP)
Date Posted: June 16, 2016
Working Paper Series
3 downloads

Multinational Firm Theory and International Tax Law: Seeking Coherence
8 World Tax Journal 2, Journals IBFD (2016)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 16, 2016
Accepted Paper Series

Incl. Electronic Paper Commercial Buildings Capital Consumption and the United States National Accounts
Sheharyar Bokhari and David Geltner
Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology (MIT)
Date Posted: June 16, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona - Institut d'Economia de Barcelona (IEB)
Date Posted: June 16, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Does Trade Liberalization Trigger Tax Competition? Theory and Evidence from OECD Countries
GATE Working Paper No. UMR 5824
Nelly Exbrayat
University of Lyon 2 - Groupe d'Analyse et de Théorie Economique (GATE)
Date Posted: June 15, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Passions and the Interests: Unpacking the 'Sharing Economy'
Institute for Prospective Technological Studies, JRC Science for Policy Report, 2016
Cristiano Codagnone , Federico Biagi and Fabienne Abadie
Università degli studi di Milano, Dipartimento di Scienze Sociali e Politiche , European Commission Joint Research Center - IPTS and European Commission Joint Research Center - IPTS
Date Posted: June 15, 2016
Working Paper Series
30 downloads

Challenges in Managing Government Payroll Systems in Ghana: The Way Forward
Asian Academic Research Journal of Social Science & Humanities, Volume 2, Issue 1, June 2015
Kannyiri Thadious Banyen and Mumuni Abraham Nasamu
University for Development Studies and KNUST
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Vienna University of Economics and Business
Date Posted: June 14, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper Who Benefits from Tax Expenditures? Incidence Based on Wealth
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: June 14, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Defining and Estimating Underground and Informal Economies: The New Institional Economics Approach
World Development, Vol 18, No 7, 1990
Edgar L. Feige

Date Posted: June 14, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Economics of Natural Resource Scarcity and Implications for Development Policy and International Cooperation
Edgar L. Feige and David M. Blau
University of North Carolina (UNC) at Chapel Hill - Department of Economics
Date Posted: June 14, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Seigniorage: Meaning, Measurement and Management: Profits from the Business of Cash
Banco de Espana, IX CIGE, Curso Internacional de Gestion del Efectivo, 2013
Edgar L. Feige

Date Posted: June 14, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers
Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 14, 2016
Last Revised: June 24, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?
Journal of Comparative Economics, Forthcoming
Edgar L. Feige and Ivica Urban
Institute of Public Finance
Date Posted: June 13, 2016
Accepted Paper Series

Incl. Electronic Paper Professor Schneider's Shadow Economy: What Do We Really Know? A Rejoinder
Forthcoming in the Journal of Tax Administration, (2016 Vol. 2 No.2).
Edgar L. Feige

Date Posted: June 13, 2016
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Does Tax Competition Make Mobile Firms More Footloose?
CEPR Discussion Paper No. DP11325
Ben Ferrett , Andreas Hoefele and Ian Wooton
Loughborough University , Loughborough University (GEP) and University of Strathclyde - Department of Economics
Date Posted: June 13, 2016
Working Paper Series

Incl. Electronic Paper Regional Crime Rates and Reporting Quality: Evidence from Private Firms in London
Hyungjin Cho , Sera Choi , Woo-Jong Lee and Seunghee Yang
Universidad Carlos III de Madrid , Seoul National University - College of Business Administration , Seoul National University and Seoul National University
Date Posted: June 13, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
Samuel Jovan Okullo , Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Managemet , VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 13, 2016
Working Paper Series
11 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro , Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid , Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

Incl. Electronic Paper Marital Sharing of Transfer Tax Exemptions
Boston College Law Review, Vol. 57, Iss. 3, 2016
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: June 11, 2016
Accepted Paper Series
45 downloads


 

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