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226,553
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JEL Code: H2
1,060,853 Total downloads
Showing Papers 4,351 - 4,400 of 7,505
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Subsidiarity Portfolios and Separation Compacts to Enhance the Governance of State-Owned Banks
CEMA Working Paper No. 317
Rodolfo Apreda
University of CEMA
Date Posted: July 09, 2007
Working Paper Series
32 downloads
Are Bonds Desirable in Tax-Deferred Accounts?
Marcel Fischer
Copenhagen Business School
Date Posted: July 07, 2007
Last Revised: July 25, 2008
Working Paper Series
124 downloads
Optimal Tax-Timing and Asset Allocation when Tax Rebates on Capital Losses are Limited
Journal of Banking and Finance, Vol. 36, Issue 7, 2048-2063
Marcel Fischer
Copenhagen Business School
Date Posted: July 07, 2007
Last Revised: May 13, 2012
Accepted Paper Series
166 downloads
Risk, Institutions, and the Erosion of Old-Age Income Security
John C. Scott
Cornell University
Date Posted: July 07, 2007
Working Paper Series
142 downloads
Fiscal Competition in Space and Time: An Endogenous-Growth Approach
CESifo Working Paper No. 2048
Michael Rauscher
University of Rostock - Department of Economics
Date Posted: July 06, 2007
Working Paper Series
68 downloads
Growth and the Public Sector: A Critique of the Critics
European Journal of Political Economy, Vol. 15, No. 2, 1999
Stefan Foelster and
Magnus Henrekson
Confederation of Swedish Enterprise
and
Research Institute of Industrial Economics (IFN)
Date Posted: July 06, 2007
Accepted Paper Series
100 downloads
Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
IZA Discussion Paper No. 2845
Helene Dearing
,
Helmut Hofer
,
Christine Lietz
,
Rudolf Winter-Ebmer and
Katharina Wrohlich
Institute for Advanced Studies (IHS)
,
Institute for Advanced Studies (IHS), Vienna
,
University of Cambridge
,
University of Linz - Department of Economics
and
DIW Berlin, German Institute for Economic Research
Date Posted: July 06, 2007
Working Paper Series
60 downloads
Profit Shifting in the EU: Evidence from Germany
CESifo Working Paper No. 2043
Alfons J. Weichenrieder
University of Frankfurt - Chair of Public Finance
Date Posted: July 05, 2007
Working Paper Series
213 downloads
Carbon Trading: Solution or Chimera
Les Coleman
University of Melbourne - Department of Finance
Date Posted: July 05, 2007
Working Paper Series
660 downloads
Growth Effects of Government Expenditure and Taxation in Rich Countries
European Economic Review, Vol. 45, No. 8, 2001
Stefan Foelster and
Magnus Henrekson
Confederation of Swedish Enterprise
and
Research Institute of Industrial Economics (IFN)
Date Posted: July 05, 2007
Accepted Paper Series
352 downloads
Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons
LABOUR SUPPLY AND INCENTIVES TO WORK IN EUROPE, R. Gómez-Salvador et al. eds., Cheltenham, UK: Edward Elgar, 2005,
Steven J. Davis and
Magnus Henrekson
University of Chicago
and
Research Institute of Industrial Economics (IFN)
Date Posted: July 05, 2007
Accepted Paper Series
174 downloads
The Effects of the Introduction of Tax Incentives on Retirement Savings
Banco de España Research Paper No. WP-0724,
Juan Ayuso ,
Juan Francisco Jimeno-Serrano and
Ernesto Villanueva
Bank of Spain
,
Foundation for Applied Economic Research (FEDEA)
and
Bank of Spain - Research Department
Date Posted: July 05, 2007
Working Paper Series
76 downloads
Paying to Save: Tax Withholding and Asset Allocation among Low- and Moderate-Income Taxpayers
2nd Annual Conference on Empirical Legal Studies Paper, U of Michigan Public Law Working Paper No. 100, U of Michigan Law & Economics, Olin Working Paper No. 07-22
Jane Dokko and
Michael S. Barr
University of Michigan
and
University of Michigan Law School
Date Posted: July 04, 2007
Last Revised: January 15, 2008
Working Paper Series
134 downloads
Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio
economics e-journal No. 2007-6
Marco Ercolani
University of Birmingham - Department of Economics
Date Posted: July 03, 2007
Working Paper Series
57 downloads
Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy
Amy Hageman
,
Vicky Arnold and
Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting
,
University of Central Florida - College of Business Administration
and
University of Central Florida - College of Business Administration
Date Posted: July 02, 2007
Working Paper Series
237 downloads
Combating Parallel Import in India
Dinesh Kumar Agrawal
Khaitan & Company
Date Posted: July 01, 2007
Working Paper Series
418 downloads
The Ethics of Tax Evasion: A Survey of Hispanic Opinion
Robert W. McGee and
Arsen Djatej
Fayetteville State University
and
Texas A&M International University
Date Posted: June 30, 2007
Working Paper Series
104 downloads
The Failure of Adversarial Process in the Administrative State
Indiana Law Journal, Vol. 84, p. 57, 2009
Bryan Camp
Texas Tech University School of Law
Date Posted: June 30, 2007
Last Revised: October 25, 2009
Working Paper Series
225 downloads
Investigation of the Costly-Arbitrage Model of Price Formation Around the Ex-Dividend Day
CEPR Discussion Paper No. 6074
Qinglei Dai and
Kristian Rydqvist
Universidade Nova de Lisboa - Faculdade de Economia
and
State University of New York at Binghamton - School of Management
Date Posted: June 29, 2007
Working Paper Series
3 downloads
Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade
CEPR Discussion Paper No. 6078
Raymond J. Fisman ,
Peter Moustakerski and
Shang-Jin Wei
Columbia Business School - Finance and Economics
,
affiliation not provided to SSRN
and
Columbia Business School - Finance and Economics
Date Posted: June 29, 2007
Working Paper Series
2 downloads
Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States
ZEW - Centre for European Economic Research Discussion Paper No. 07-035
Christoph Spengel and
Andreas Oestreicher
Centre for European Economic Research (ZEW)
and
University of Goettingen (Gottingen)
Date Posted: June 29, 2007
Last Revised: August 26, 2008
Working Paper Series
436 downloads
'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
Dual Governance in State-Owned Banks
Documento de Trabajo 319
Rodolfo Apreda
University of CEMA
Date Posted: June 28, 2007
Working Paper Series
93 downloads
Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
Brad Badertscher ,
John D. Phillips ,
Morton Pincus and
Sonja O. Rego
University of Notre Dame
,
University of Connecticut - Department of Accounting
,
University of California, Irvine
and
Indiana University - Kelley School of Business
Date Posted: June 28, 2007
Last Revised: October 19, 2008
Working Paper Series
718 downloads
Grant Support and Exporting Activity
CEPR Discussion Paper No. 6054
Holger Gorg ,
Michael Henry
and
Eric Strobl
Kiel Institute for the World Economy
,
Aston University
and
Ecole Polytechnique, Paris - Department of Economic Sciences
Date Posted: June 28, 2007
Working Paper Series
3 downloads
International Profit Shifting Within European Multinationals
CEPR Discussion Paper No. 6048
Harry Huizinga and
Luc Laeven
Tilburg University - Center for Economic Research (CentER)
and
International Monetary Fund (IMF)
Date Posted: June 28, 2007
Working Paper Series
11 downloads
On the Design of Global Refunding and Climate Change
CER-ETH - Center of Economic Research at ETH Zurich, Working Paper No. 07/69
Hans Gersbach and
Ralph Winkler
Swiss Federal Institute of Technology Zurich, (CER-ETH)
and
University of Bern - Department of Economics
Date Posted: June 28, 2007
Working Paper Series
140 downloads
Robust-Optimal Fiscal Policy
Vasco M. Carvalho
Universitat Pompeu Fabra/CREI
Date Posted: June 28, 2007
Working Paper Series
56 downloads
Short- and Long-Run Tax Elasticities: The Case of the Netherlands
ECB Working Paper No. 763
Guido Wolswijk
European Central Bank (ECB)
Date Posted: June 28, 2007
Working Paper Series
97 downloads
Strategic Tax Collection and Fiscal Decentralisation: Case of Russia
CESifo Working Paper Series No. 2031
Alexander Libman
and
Lars P. Feld
Frankfurt School of Finance & Management and Russian Academy of Sciences
and
Ruprecht-Karls-University Heidelberg
Date Posted: June 28, 2007
Working Paper Series
209 downloads
Atomistic Congestion Tolls at Concentrated Airports: Seeking a Unified View in the Internalization Debate
CESifo Working Paper Series No. 2033
Jan K. Brueckner and
Kurt Van Dender
University of California, Irvine - Department of Economics
and
Catholic University of Leuven
Date Posted: June 27, 2007
Working Paper Series
59 downloads
Executive Stock Options, Missed Earnings Targets and Earnings Management
Accounting Review, Forthcoming
Mary Lea McAnally ,
Connie D. Weaver and
Anup Srivastava
Texas A&M University (TAMU) - Department of Accounting
,
Texas A&M University
and
Northwestern University - Kellogg School of Management
Date Posted: June 27, 2007
Accepted Paper Series
Reform of the Tax on Reversions of Excess Pension Assets
Journal of Pension Economics and Finance, Vol. 8, No. 1, pp. 107-130, January 2009
Gaobo Pang
and
Mark J. Warshawsky
Towers Watson
and
Social Security Advisory Board
Date Posted: June 27, 2007
Last Revised: September 29, 2009
Working Paper Series
74 downloads
Service Tax on Renting - Mixed Use of Property
Dinesh Kumar Agrawal
Khaitan & Company
Date Posted: June 27, 2007
Working Paper Series
110 downloads
The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?
U of Penn, Inst for Law & Econ Research Paper No. 07-14, University of Chicago Law Review, Vol. 75, 2008, U of Penn Law School, Public Law Research Paper No. 07-28
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 26, 2007
Last Revised: March 11, 2013
Accepted Paper Series
1261 downloads
Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia
Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006
Ajay Adhikari
,
Chek Derashid and
Hao Zhang
American University - Kogod School of Business - Department of Accounting
,
Universiti Utara Malaysia - Faculty of Accountancy
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: June 26, 2007
Last Revised: March 24, 2011
Accepted Paper Series
258 downloads
The Economics of Politically Connected Firms
CESifo Working Paper No. 2025
Jay Pil Choi and
Marcel P. Thum
Michigan State University - Department of Economics
and
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: June 26, 2007
Working Paper Series
156 downloads
A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project
U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Reuven S. Avi-Yonah and
Kimberly A. Clausing
University of Michigan Law School
and
Reed College - Department of Economics
Date Posted: June 25, 2007
Working Paper Series
486 downloads
Feebate Economics
Kenneth C. Johnson
Independent
Date Posted: June 25, 2007
Working Paper Series
107 downloads
Size and Development of the Shadow Economy and of Do-it-Yourself Activities in Germany
CESifo Working Paper Series No. 2021
Andreas Buehn
,
Alexander Karmann
and
Friedrich Schneider
Dresden University of Technology
,
Dresden University of Technology
and
University of Linz - Department of Economics
Date Posted: June 25, 2007
Working Paper Series
204 downloads
Vehicle Feebates: A Comparison of Policy Alternatives
Kenneth C. Johnson
Independent
Date Posted: June 25, 2007
Working Paper Series
65 downloads
Different Country, Different Millennium, Different Technology: Same Subsidy, Same Result?
Ramon P. DeGennaro
University of Tennessee, Knoxville - Department of Finance
Date Posted: June 22, 2007
Working Paper Series
41 downloads
The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock
Journal of American Taxation Association, Vol. 27, No. 1, 2005
Diana Falsetta and
Richard A. White
University of Miami - Department of Accounting
and
University of South Carolina - Moore School of Business
Date Posted: June 22, 2007
Accepted Paper Series
The New United States Model Income Tax Convention
IBFD Bulletin for International Taxation, Vol. 61, p. 224, 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-024, U of Michigan Public Law Working Paper No. 101
Reuven S. Avi-Yonah and
Martin B. Tittle
University of Michigan Law School
and
Law Office of Martin B. Tittle
Date Posted: June 22, 2007
Last Revised: February 11, 2008
Accepted Paper Series
786 downloads
The Relationship between Government Financial Condition and Expected Tax Rates Reflected in Municipal Bond Yields
FRB of New York Staff Report No. 7
Sangkyun Park
Federal Reserve Banks - Federal Reserve Bank of New York
Date Posted: June 22, 2007
Working Paper Series
93 downloads
Tobacco Taxation and Cigarette and Smokeless Tobacco Substitution
iHEA 2007 6th World Congress: Explorations in Health Economics Paper
Mark Stehr
Drexel University
Date Posted: June 22, 2007
Working Paper Series
Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
CESifo Working Paper Series No. 2020, Arqus Quantitative Tax Research Discussion Paper No. 27
Jan Thomas Martini ,
Rainer Niemann and
Dirk Simons
Bielefeld University
,
University of Graz, Center for Accounting Research
and
University of Mannheim
Date Posted: June 22, 2007
Working Paper Series
309 downloads
Policy-Oriented Parties and the Choice between Social and Private Insurance
CORE Discussion Paper No. 2003/64
Philippe De Donder and
Jean Hindriks
Toulouse School of Economics - GREMAQ-IDEI
and
University of London, Queen Mary - Department of Economics
Date Posted: June 21, 2007
Working Paper Series
26 downloads
The Use of Both the Consumption Tax and the Wage Tax in an Incomplete Market
Hisahiro Naito
University of Tsukuba
Date Posted: June 21, 2007
Working Paper Series
79 downloads
Documentation Welfare Module FiFoSiM
Frank Brenneisen
and
Andreas Peichl
University of Cologne - Cologne Centre for Public Economics (CPE)
and
Institute for the Study of Labor (IZA)
Date Posted: June 19, 2007
Working Paper Series
26 downloads
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