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Abstracts: 557,072
Full Text Papers: 459,876
Authors: 258,622
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Last 12 months: 9,695,516
Last 30 days: 665,628

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SSRN eLibrary Search Results
JEL Code: H20
263,023 Total downloads
Showing Papers 381 - 430 of 1,705
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'Accounting' for Intangibles - Taxation, Intellectual Property and the Law ... Lost in Translation?
25(4) Intellectual Property Law Bulletin (2012)
Sarah A. Hinchliffe
College of William and Mary
Date Posted: August 16, 2012
Last Revised: March 01, 2014
Accepted Paper Series

Incl. Electronic Paper 'Almost' Subsidy-Free Spatial Pricing in a Multi-Dimensional Setting
FEEM Working Paper No. 68.2007
Alexei V. Savvateev , Jacques H. Dreze , Michel Le Breton and Shlomo Weber
New Economic School (NES) , Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) , University of Toulouse I - GREMAQ-IDEI and Southern Methodist University (SMU) - Department of Economics
Date Posted: June 28, 2007
Working Paper Series
44 downloads

Incl. Electronic Paper 'Gifts, Gafts, and Gefts' - the Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Justification for the Exclusion of Gifts from Income
Notre Dame Law Review, Vol. 78, p. 441, 2003
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Date Posted: March 14, 2003
Accepted Paper Series
89 downloads

Incl. Electronic Paper 'Old' Money Matters: The Sensitivity of Mutual Fund Redemption Decisions to Past Performance
EFA 2006 Zurich Meetings Paper
Zoran Ivkovich and Scott J. Weisbenner
Michigan State University, Department of Finance and University of Illinois at Urbana-Champaign - Department of Finance
Date Posted: May 22, 2006
Working Paper Series
372 downloads

Incl. Electronic Paper 'Temporary' Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers
Mark Jackson and Sonja Pippin
University of Nevada, Reno - Department of Accounting and Information Systems and University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: February 21, 2013
Working Paper Series
14 downloads

'The Short- and Long-Run Tax Revenue Response to Changes in Tax Bases'
Economics Bulletin, Vol. 29, No. 3, 2009
Guido Wolswijk
European Central Bank (ECB)
Date Posted: July 10, 2012
Accepted Paper Series

Incl. Electronic Paper 'The Unequal Taxation of Equals' in a Consumption Tax World?
DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series, 1st ed., Chapter 7, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 08-030
Lester B. Snyder
University of San Diego School of Law
Date Posted: June 26, 2008
Accepted Paper Series
80 downloads

Incl. Electronic Paper (Post-) Materialist Attitudes and the Mix of Capital and Labour Taxation
CESifo Working Paper Series No. 2366
Tobias König and Andreas Wagener
University of Hannover and University of Hannover - Economics and Business Administration Area
Date Posted: September 03, 2008
Working Paper Series
29 downloads

Incl. Electronic Paper 2 Cheers for Tom Coburn
Tax Notes, Vol. 140, No. 10, 2013
Bruce Bartlett
Independent
Date Posted: September 08, 2013
Accepted Paper Series
53 downloads

Incl. Electronic Paper 2008 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 83, 2009
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: February 21, 2009
Accepted Paper Series
386 downloads

Incl. Electronic Paper 2009 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 84, 2010
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Date Posted: May 27, 2010
Last Revised: July 31, 2011
Accepted Paper Series
453 downloads

Incl. Electronic Paper 2010 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 85, 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: August 02, 2011
Accepted Paper Series
351 downloads

Incl. Electronic Paper 2011 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 86, 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: March 09, 2012
Accepted Paper Series
389 downloads

Incl. Electronic Paper 2012 Developments in Connecticut Estate and Probate Law
87 Connecticut Bar Journal, 2013
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Date Posted: February 09, 2014
Last Revised: February 10, 2014
Accepted Paper Series
302 downloads

Incl. Electronic Paper 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Glance
SPP Research Paper No. 6-35
Duanjie Chen and Jack Mintz
University of Calgary - The School of Public Policy and University of Calgary - The School of Public Policy
Date Posted: December 20, 2013
Working Paper Series
41 downloads

Incl. Electronic Paper A Brief Review of the Legal Qualification of Public Expenditure in Brazil
Gabriel Loretto Lochagin , André Castro Carvalho and José Mauricio Conti
University of Sao Paulo (USP) , University of São Paulo, Faculty of Law and affiliation not provided to SSRN
Date Posted: March 10, 2012
Working Paper Series
30 downloads

Incl. Electronic Paper A Burden-Neutral Shift from Foreign Tax Creditability to Deductibility?
Tax Law Review, Vol. 64, No. 4, 2011, NYU Law and Economics Research Paper No. 10-39
Kimberly A. Clausing and Daniel Shaviro
Reed College - Department of Economics and New York University School of Law
Date Posted: August 24, 2010
Last Revised: October 09, 2011
Accepted Paper Series
174 downloads

Incl. Electronic Paper A Common Morality: Toward a Framework for Designing Fiscal Instruments to Respond to Global Climate Change
Widener Law Review, Vol. XV, No. 2, p. 391, 2010
Eleanor Weston Brown
Regent Universty School of Law
Date Posted: February 18, 2012
Accepted Paper Series
41 downloads

Incl. Electronic Paper A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
IMF Working Paper No. 93/14
Enrique G. Mendoza , Assaf Razin and Linda L. Tesar
University of Pennsylvania , Tel Aviv University - Eitan Berglas School of Economics and University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 15, 2006
Working Paper Series
144 downloads

Incl. Electronic Paper A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance
Economics Discussion Paper No. 2012-10
Maksym Ivanyna and Christian von Haldenwang
World Bank and Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)
Date Posted: February 17, 2012
Working Paper Series
74 downloads

Incl. Electronic Paper A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations
Brian C. Spilker , Bryan W. Stewart , Jaron H. Wilde and David A. Wood
Brigham Young University , Brigham Young University - School of Accountancy , University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy
Date Posted: August 15, 2011
Last Revised: December 13, 2013
Working Paper Series
85 downloads

Incl. Electronic Paper A Constructive Critique of Public Health Arguments for Anti-Obesity Soda Taxes and Food Taxes
Tulane Law Review, Vol. 87, No. 73, 2012 , Loyola-LA Legal Studies Paper No. 2012-44
Katherine Pratt
Loyola Law School Los Angeles
Date Posted: November 06, 2012
Last Revised: June 08, 2013
Accepted Paper Series
368 downloads

Incl. Electronic Paper A Conversation with President Obama: A Dialogue about Poverty, Race, and Class in Black America
University of Miami Race and Social Justice Law Review, Vol. 1, p. 15, 2011
Joseph Karl Grant
Florida A&M University - College of Law
Date Posted: July 22, 2012
Accepted Paper Series
80 downloads

Incl. Electronic Paper A Coordinated Withholding Tax on Deductible Payments
The Shelf Project, Tax Notes, Vol. 119, p. 993, June 2, 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: December 09, 2009
Accepted Paper Series
96 downloads

Incl. Electronic Paper A Cost of Tax Planning
International Review of Law and Economics, Vol. 5, 2009
Yoram Y. Margalioth , Eyal Sulganik , Rafi (Rafael) Eldor and Yoseph M. Edrey
Tel Aviv University - Buchmann Faculty of Law , Interdisciplinary Center (IDC) Herzliyah - Arison School of Business , Interdisciplinary Center (IDC) Herzliya - Arison School of Business and University of Haifa - Faculty of Law
Date Posted: October 15, 2004
Last Revised: December 31, 2013
Accepted Paper Series
264 downloads

Incl. Electronic Paper A Cost/Benefit Analysis of Providing Tax-Exempt Status to Non-Profit Hospitals
Jean E. Harris and William J. Strouse
Pennsylvania State University - School of Business Administration and Moffitt, Pease & Lim Associates, Inc.
Date Posted: April 11, 1998
Working Paper Series
646 downloads

Incl. Electronic Paper A Counter-Reply to Professors Bankman and Weisbach
Tax Law Review, Vol. 64, No. 4, pp. 551-561, 2011, U of Penn Law School, Public Law Research Paper No. 11-31, U of Penn, Inst for Law & Econ Research Paper No. 11-25
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: August 09, 2011
Last Revised: October 07, 2011
Accepted Paper Series
113 downloads

Incl. Electronic Paper A Critical Look at a Critical Look - Reply to Sanchirico
Tax Law Review, Vol. 64, 2011, U of Chicago Law & Economics, Olin Working Paper No. 573
David A. Weisbach and Joseph Bankman
University of Chicago - Law School and Stanford Law School
Date Posted: August 04, 2011
Last Revised: September 21, 2011
Accepted Paper Series
82 downloads

Incl. Electronic Paper A Critical Look at the Economic Argument for Taxing Only Labor Income
Tax Law Review, Vol. 63, p. 867, 2010, U of Penn, Inst for Law & Econ Research Paper No. 09-08
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: March 04, 2009
Last Revised: February 12, 2012
Accepted Paper Series
486 downloads

Incl. Electronic Paper A Critical Note on the Efficacy of the UK's Renewable Obligation System as it Applies to Onshore Wind Energy Developments in England
Centre for International Business and Sustainability, Working Paper No. 1
Michael Jefferson
London Metropolitan University - Centre for International Business and Sustainability (CIBS)
Date Posted: March 14, 2009
Working Paper Series
73 downloads

Incl. Electronic Paper A Definition of Liabilities in Internal Revenue Code Sections 357 and 358(D)
Michigan Law Review, Vol. 73, p. 461, 1975
Douglas A. Kahn and Dale A. Oesterle
University of Michigan Law School and Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: May 04, 2007
Accepted Paper Series
159 downloads

Incl. Electronic Paper A Different Take on the FLP Valuation Game
Tax Notes, Vol. 97, No. 5, November 4, 2002
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 10, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper A Disaggregated Framework for the Analysis of Structural Developments in Public Finances
ECB Working Paper No. 579
Jana Kremer , Cláudia Rodrigues Braz , Teunis Brosens , Geert Langenus , Sandro Momigliano and Mikko Spolander
Deutsche Bundesbank , Bank of Portugal , De Nederlandsche Bank (Dutch Central Bank) , National Bank of Belgium , Bank of Italy and Bank of Finland
Date Posted: January 17, 2006
Working Paper Series
61 downloads

Incl. Electronic Paper A Disaggregated Framework for the Analysis of Structural Developments in Public Finances
Jana Kremer , Cláudia Rodrigues Braz , Teunis Brosens , Geert Langenus , Sandro Momigliano and Mikko Spolander
Deutsche Bundesbank , Bank of Portugal , De Nederlandsche Bank (Dutch Central Bank) , National Bank of Belgium , Bank of Italy and Bank of Finland
Date Posted: February 16, 2012
Working Paper Series
14 downloads

A Financial Transaction Tax for Europe?
EC Tax Review, Vol. 1, pp. 16-29, 2011
Benjamin Serafin Cortez and Thorsten Vogel
University of Hohenheim and University of Hohenheim
Date Posted: February 16, 2011
Accepted Paper Series

Incl. Electronic Paper A Fundamental Objection to Tax Equity Norms: A Call for Utilitarianism
Louis Kaplow
Harvard Law School
Date Posted: December 12, 1997
Working Paper Series
163 downloads

Incl. Electronic Paper A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations
Northwestern Law & Econ Research Paper No. 04-02
Yariv Brauner
University of Florida - Fredric G. Levin College of Law
Date Posted: January 23, 2004
Accepted Paper Series
206 downloads

Incl. Electronic Paper A Handbook for Tax Simplification
A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009
Sebastian James
World Bank Group
Date Posted: January 14, 2010
Last Revised: March 24, 2010
Accepted Paper Series
158 downloads

Incl. Electronic Paper A Map of Society: Defining Income in British, British-Colonial and American Tax Legislation
British Tax Review, Vol. 2005, p. 158, 2005
Assaf Likhovski
Tel Aviv University - School of Law
Date Posted: March 30, 2005
Last Revised: February 23, 2012
Accepted Paper Series
43 downloads

Incl. Electronic Paper A Model of R&D Valuation and the Design of Research Incentives
Insurance: Mathematics and Economics, Vol. 43, No. 3, pp. 350-367, 2008
Jason C. Hsu and Eduardo S. Schwartz
Research Affiliates, LLC and University of California, Los Angeles (UCLA) - Finance Area
Date Posted: December 31, 2007
Last Revised: February 09, 2014
Accepted Paper Series
299 downloads

Incl. Electronic Paper A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans
Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 03, 2011
Accepted Paper Series
45 downloads

Incl. Electronic Paper A Monte Carlo Exploration of the Vertical Property Tax Inequity Models: Searching for a 'Best' Model
Journal of Real Estate Literature, Forthcoming
Joshua C. Fairbanks , Paul R. Goebel , Michael D.S. Morris and William H. Dare
Ohio University - Department of Finance , Texas Tech University - Area of Finance , Oklahoma State University - Tulsa - Business & Economics and Oklahoma State University - Tulsa
Date Posted: November 19, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper A National Tax Bar: An End to the Attorney-Accountant Tax Turf War
St. Mary's Law Journal, Vol. 36, No. 1, 2004
Katherine D. Black and Steve Black
Utah Valley University and Texas Tech University School of Law
Date Posted: November 07, 2007
Accepted Paper Series
160 downloads

Incl. Electronic Paper A New Approach to the Venezuelan APA Program - Improvements Modeled after the US APA Program
Tax Notes International, Vol. 51, No. 1, 2008
Andres E. Bazo
Independent
Date Posted: December 23, 2008
Accepted Paper Series
30 downloads

Incl. Electronic Paper A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax
Wayne Law Review, 2008, Wayne State University Law School Research Paper No. 08-34
Michael J. McIntyre and Richard D. Pomp
Wayne State University Law School and University of Connecticut - School of Law
Date Posted: September 19, 2008
Accepted Paper Series
179 downloads

Incl. Electronic Paper A Political Economy Perspective of the Chinese Government Tactical Behavior
S. Cognetti de Martiis Economics Working Paper No. 8/2009, U. of Torino Department of Economics Research Paper No. 8-2009/GE
Gabriele Guggiola
KPMG Consulting
Date Posted: October 10, 2009
Working Paper Series
40 downloads

Incl. Fee Electronic Paper A Political Economy Theory of the Soft Budget Constraint
CEPR Discussion Paper No. 5274
James A. Robinson and Ragnar Torvik
Harvard University - Department of Government and Norwegian University of Science and Technology (NTNU) - Department of Economics
Date Posted: November 18, 2005
Working Paper Series
25 downloads

Incl. Electronic Paper A Primer on Goods and Services Tax in India
Sankha Nath Bandyopadhyay
Centre for Budget and Governance Accountability (CBGA)
Date Posted: July 09, 2012
Working Paper Series
83 downloads

Incl. Electronic Paper A Progressive System of Mark-to-Market Taxation
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: October 21, 2010
Last Revised: November 12, 2010
Working Paper Series
39 downloads

Incl. Electronic Paper A Progressive System of Mark-to-Market Taxation
The Shelf Project, Tax Notes, Vol. 121, p. 213, October 13, 2008
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: December 09, 2009
Accepted Paper Series
83 downloads


 

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