Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 576,977
Full Text Papers: 478,122
Authors: 267,174
Papers Received in
  Last 12 months:
63,372

Paper Downloads:
To date: 80,652,532
Last 12 months: 10,236,214
Last 30 days: 977,145

CiteReader:  What's this?
Papers with
  Resolved
  References:
273,897
Total References: 9,075,125
Papers with Cites: 245,709
Total Citation
  Links:
6,013,077
Papers with
  Resolved
  Footnotes:
94,633
Total Footnotes: 9,191,316


SSRN eLibrary Search Results
JEL Code: H2
1,278,701 Total downloads
Showing Papers 3,951 - 4,000 of 9,018
Sort By
1 2 3 4 ... 181 | Next >
   


Incl. Electronic Paper Revenue Reliance and Adjustment Costs
John E. Anderson
University of Nebraska at Lincoln - Department of Economics
Date Posted: November 23, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Two Economic Applications of the Calculus of Variations Not Involving Time as the Basic Variable
Mohamed Ali El-Hodiri
University of Kansas
Date Posted: November 22, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Optimal Capital Taxation, Labour Unions, and the Hold‐Up Problem
LABOUR, Vol. 28, Issue 4, pp. 359-375, 2014
Tapio Palokangas
University of Helsinki - Department of Political and Economic Studies
Date Posted: November 21, 2014
Accepted Paper Series

Taxation and Fiscal Reform in Ghana
WIDER Discussion Paper, 2001/97
Tony Addison and Robert Osei
United Nations University and University of Ghana - Institute of Statistical, Social and Economic Research (ISSER)
Date Posted: November 20, 2014
Working Paper Series

Incl. Electronic Paper Human Capital and Optimal Redistribution
CFS Working Paper, No. 497
Winfried Koeniger and Julien Prat
University of St.Gallen and University of Vienna
Date Posted: November 20, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Capital Taxation and Imperfect Competition: ACE vs. CBIT
NHH Dept. of Business and Management Science Discussion Paper No. 2014/37
Kurt Richard Brekke , Armando José Garcia Pires , Dirk Schindler and Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) - Department of Economics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: November 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Redistributive Effects on Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms
Takeshi Miyazaki and Yukinobu Kitamura
Kyushu University, Department of Economics and Hitotsubashi University - Institute of Economic Research
Date Posted: November 20, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper U.S. Federal Income Taxation of Indivdiuals
CALI eLangdell Press, Forthcoming
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Date Posted: November 20, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes
C.D. Howe Institute e-brief 189
Finn Poschmann and Alexandre Laurin
C.D. Howe Institute and C.D. Howe Institute
Date Posted: November 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
DIW Berlin Discussion Paper No. 1424
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Florida Tax Review, Forthcoming
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP
Date Posted: November 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Government Corruption: Evidence from Chinese Firms
Yukun Sun
Clemson University
Date Posted: November 19, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Do Audits Matter?: A Theory of the Relation between Tax Audits and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: November 22, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Rise and Fall of the Consumption Tax: A Historical Perspective
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 18, 2014
Last Revised: November 21, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Optimal Taxation with Endogenous Default Under Incomplete Markets
Demian Pouzo and Ignacio Presno
UC Berkeley and University of Montevideo - Department of Economics
Date Posted: November 18, 2014
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Overdeterrence of Repeat Offenders When Penalties for First-Time Offenders are Restricted
CEPR Discussion Paper No. DP10249
Daniel Müller and Patrick W. Schmitz
University of Bonn and University of Cologne
Date Posted: November 17, 2014
Working Paper Series

Incl. Fee Electronic Paper Optimal Taxation with Rent-Seeking
CEPR Discussion Paper No. DP10247
Casey Rothschild and Florian Scheuer
Wellesley College and Stanford University - Department of Economics
Date Posted: November 17, 2014
Working Paper Series

Incl. Fee Electronic Paper Wealth Inequality in the United States Since 1913: Evidence from Capitalized Income Tax Data
CEPR Discussion Paper No. DP10227
Emmanuel Saez and Gabriel Zucman
University of California, Berkeley - Department of Economics and London School of Economics & Political Science (LSE) - Department of Economics
Date Posted: November 17, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Why AMT and No AMxT? A Comment on Hines and Logue
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 16, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
30 downloads

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Department of Accounting and Finance and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Why Wynne Should Win
Vanderbilt Law Review En Banc, Vol. 67,pp. 217-44, 2014, UGA Legal Studies Research Paper No. 201-27
Dan T. Coenen
University of Georgia Law School
Date Posted: November 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
Freie Universität Berlin, School of Business & Economics, Discussion Paper No. 28/2014, Economics,
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 13, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Big Data, Future Orientation and Taxes – How Tax Law Influences Personal Attitudes and Societal Values
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper How Does Tax Progressivity and Household Heterogeneity Affect Laffer Curves?
CFS Working Paper No. 490
Hans Aasnes Holter , Dirk Krueger and Serhiy Stepanchuk
University of Oslo - Department of Economics , University of Pennsylvania - Department of Economics and Ecole Polytechnique Fédérale de Lausanne
Date Posted: November 13, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Combining International Cap-and-Trade with National Carbon Taxes
Chapter prepared for the book “Emissions Trading as a Policy Instrument” (MIT Press Forthcoming), ZEW - Centre for European Economic Research Discussion Paper No. 14-086,
Peter Heindl , Peter Wood and Frank Jotzo
Centre for European Economic Research (ZEW) , Australian National University (ANU) - Crawford School of Public Policy and Australian National University (ANU) - Crawford School of Public Policy
Date Posted: November 13, 2014
Last Revised: November 15, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business Administration - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
26 downloads

The Economic Effects of Financial Derivatives on Corporate Tax Avoidance
Journal of Accounting & Economics (JAE), Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: November 12, 2014
Accepted Paper Series

Incl. Electronic Paper U.S. Corporate Profit Margins, a Bottoms-Up Analysis: Deja Vu All Over Again
Baijnath Ramraika, CFA and Prashant Trivedi
MAEG and MAEG
Date Posted: November 12, 2014
Working Paper Series
1 downloads

Incl. Fee Electronic Paper Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, with an Application to Italy
Review of Income and Wealth, Vol. 60, Issue 4, pp. 747-772, 2014
Guerino Ardizzi , Carmelo Petraglia , Massimiliano Piacenza and Gilberto Turati
Bank of Italy , University of Basilicata, Di.T.Ec. , University of Torino - Department of Economics and Statistics and University of Torino - Department of Economics and Statistics
Date Posted: November 11, 2014
Accepted Paper Series

Incl. Electronic Paper The Elasticity of Taxable Income and Income-Shifting: What is 'Real' and What is Not?
Government Institute for Economic Research Working Papers No. 56
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: November 11, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Liberalizing Rent-Seeking - How Export Processing Zones Can Save or Sink an Economy
Lotta Moberg
George Mason University
Date Posted: November 10, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Taxing Financial Sector in Two-Country Model. Why General Growth-Increasing Tax May Be Non-Optimal for Some Countries?
Michał Zator
Uniwersytet Ekonomiczny we Wrocławiu
Date Posted: November 10, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper An Empirical Investigation of the Nature of Corruption in Zimbabwe
Doctorate Thesis, Atlantic International University. Honolulu, Hawai.
Wellington Garikai Bonga
Independent
Date Posted: November 10, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
78 downloads

Incl. Electronic Paper An Unemployment Insurance Scheme for the Euro Area? A Comparison of Different Alternatives Using Micro Data
IZA Discussion Paper No. 8598
Mathias Dolls , Clemens Fuest , Dirk Neumann and Andreas Peichl
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Cologne and Centre for European Economic Research (ZEW)
Date Posted: November 08, 2014
Working Paper Series
1 downloads

Incl. Fee Electronic Paper Early Withdrawals from Retirement Accounts During the Great Recession
Contemporary Economic Policy, Vol. 33, Issue 1, pp. 1-16, 2015
Robert Argento , Victoria Bryant and John Sabelhaus
Board of Governors of the Federal Reserve System (FRB) , Government of the United States of America - Internal Revenue Service (IRS) and University of Maryland
Date Posted: November 08, 2014
Accepted Paper Series

Incl. Electronic Paper The 2014 C.D. Howe Institute Business Tax Burden Ranking
C.D. Howe Institute e-brief 187
Adam Found , Benjamin Dachis and Peter Tomlinson
University of Toronto , C.D. Howe Institute and University of Toronto
Date Posted: November 07, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Optimal Policy in Collateral Constrained Economies
Nina Biljanovska
Goethe University Frankfurt
Date Posted: November 07, 2014
Last Revised: November 16, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper On the Interplay between Resource Extraction and Polluting Emissions in Oligopoly
Quaderni - Working Paper DSE N° 976,
Luca Lambertini
University of Bologna - Department of Economics
Date Posted: November 07, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxes and Bank Capital Strucucture
Glenn Schepens
National Bank of Belgium - Research Department
Date Posted: November 06, 2014
Last Revised: November 08, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Give Everybody a Voice! The Power of Voting in a Public Goods Experiment with Externalities
MPI Collective Goods Preprint, No. 2014/16
Christoph Engel and Bettina Rockenbach
Max Planck Institute for Research on Collective Goods and University of Cologne
Date Posted: November 06, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Petroleum Taxation and Investment Behaviour
CESifo Working Paper Series No. 5046
Petter Osmundsen , Magne Emhjellen , Thore Johnsen , Alexander G. Kemp and Christian Riis
University of Stavanger , Petoro A.S. , Norwegian School of Economics (NHH) - Department of Finance , University of Aberdeen - Business School and Norwegian Business School
Date Posted: November 06, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity
John Passant
University of Wollongong
Date Posted: November 06, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?
John Marshall Law Review, Vol. 47, No. 3, 2014, NYU Review of Employee Benefits, 2014
Edward A. Morse
Creighton University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Returns after Personal Tax on UK Equity and Gilts, 1919-98
European Journal of Finance 10, 2004, pp. 23-43
Seth Armitage
University of Edinburgh
Date Posted: November 06, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Social Planning and Economic Coercion
CESifo Working Paper Series No. 5044
Beat Hintermann and Thomas F. Rutherford
University of Maryland - Department of Agricultural & Resource Economics and University of Wisconsin - Madison
Date Posted: November 06, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Piketty in America: A Tale of Two Literatures
Tax Law Review, Forthcoming, Stanford Law and Economics Olin Working Paper No. 469, NYU Law and Economics Research Paper No. 14-31
Joseph Bankman and Daniel Shaviro
Stanford Law School and New York University School of Law
Date Posted: November 05, 2014
Last Revised: November 18, 2014
Accepted Paper Series
168 downloads


 

1 2 3 4 ... 181 | Next >
   


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 9.750 seconds