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JEL Code: H21
156,689 Total downloads
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Tax Compliance by Firms and Audit Policy LSE STICERD Research Paper No. DARP102
Ralph Bayer and
Frank Cowell
affiliation not provided to SSRN
and
London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
Date Posted: November 30, 201073 downloads
How Should Financial Intermediation Services Be Taxed? CEPR Discussion Paper No. DP8122
Ben Lockwood
Date Posted: November 29, 20104 downloads
Hidden Economies and the Socially Optimal Fiscal-Tax to Liquidity-Tax Ratio Economics Discussion Paper No. 2007-10
Marco Ercolani
Date Posted: November 29, 201010 downloads
On Policy Relevance of Ramsey Tax Rules Economics Discussion Paper No. 2007-31
Sheikh Selim
Date Posted: November 29, 201021 downloads
The Complexity of Economic Policy: Restricted Local Optima in Tax Policy Design Economics Discussion Paper No. 2007-4
Gilles Saint-Paul
Date Posted: November 29, 20103 downloads
Two Thought Experiments on Immigration Reform
Drury D. Stevenson
Date Posted: November 27, 201037 downloads
Are Energy Efficiency Standards Justified? Resources for the Future Discussion Paper No. 10-59
Ian W. H. Parry ,
David A. Evans and
Wallace E. Oates
Date Posted: November 24, 201079 downloads
Congress Should Account for the Excess Burden of Taxation
Christopher J. Conover
Date Posted: November 19, 2010Last Revised: February 19, 201325 downloads
Optimal Taxation of Education with an Initial Endowment of Human Capital Ruhr Economic Paper No. 210
Christoph Braun
Date Posted: November 14, 201012 downloads
Taxing Human Capital: A Good Idea Ruhr Economic Paper No. 202
Christoph Braun
Date Posted: November 14, 20106 downloads
Political Competition and Mirrleesian Income Taxation: A First Pass MPI Collective Goods Preprint, No. 2010/45
Felix J. Bierbrauer
and
Pierre Boyer
Date Posted: November 13, 201083 downloads
Do Permit Allocations Matter? CESifo Working Paper Series No. 3236
Harrie A. A. Verbon and
Cees Withagen
Date Posted: November 10, 201028 downloads
The Carbon-Budget Approach to Climate Stabilization: Cost-Effective Subglobal Versus Global Action CESifo Working Paper Series No. 3232
Thomas Eichner and
Rudiger Pethig
Date Posted: November 09, 201032 downloads
Tax Evasion and the Double Dividend
Antung Anthony Liu
Date Posted: November 03, 201088 downloads
Will Czech Trains Ever Reach Their Destinations Efficiently? Independent Review, Vol. 14, No. 2, pp. 271-287, 2009
Tomáš Otáhal
and
Tomáš Pospíšil
affiliation not provided to SSRN
Date Posted: October 31, 2010Last Revised: May 05, 201135 downloads
How Should Financial Intermediation Services Be Taxed? CESifo Working Paper Series No. 3226
Ben Lockwood
Date Posted: October 29, 201062 downloads
The Welfare Gains of Age Related Optimal Income Taxation CESifo Working Paper Series No. 3225
Spencer Bastani
,
Soren Blomquist and
Luca Micheletto
Date Posted: October 29, 201060 downloads
Taxing Human Capital: A Good Idea Ruhr Economic Paper No. 202
Christoph Braun
Date Posted: October 22, 20109 downloads
A Progressive System of Mark-to-Market Taxation
David S. Miller
Date Posted: October 21, 2010Last Revised: November 12, 201032 downloads
The Political Economy of Intergenerational Risk Sharing Netspar Discussion Paper No. 01/2009-011
David Hollanders
Date Posted: October 17, 201019 downloads
Automobile Fuel Economy Standards: Impacts, Efficiency, and Alternatives Resources for the Future DP 10-45, 2010
Soren T. Anderson
,
Ian W. H. Parry ,
James Sallee
and
Carolyn Fischer
Date Posted: October 15, 201043 downloads
The Standard Deviation of Life-Length, Retirement Incentives, and Optimal Pension Design CESifo Working Paper Series No. 3201
Thomas Aronsson and
Soren Blomquist
Date Posted: October 14, 201056 downloads
The Hidden Hand of Government Spending Regulation, Vol. 33, No. 3, p. 18, 2010
Edward D. Kleinbard
Date Posted: October 13, 2010Last Revised: February 07, 201336 downloads
The Political Economy of Intergenerational Risk Sharing CentER Discussion Paper Series No. 2010-102
David Hollanders
Date Posted: October 13, 201021 downloads
Tax-Benefit Revealed Redistributive Preferences Over Time: Ireland 1987-2005 IZA Discussion Paper No. 5221
Olivier Bargain
and
Claire Keane
Date Posted: October 12, 20108 downloads
Policy Uncertainty and Optimal Taxation U of Penn, Inst for Law & Econ Research Paper No. 10-23
Chris William Sanchirico
Date Posted: October 11, 2010Last Revised: October 23, 2011125 downloads
Public and Private Insurance with Costly Transactions IZA Discussion Paper No. 5201
Giuseppe Bertola and
Winfried Koeniger
Date Posted: October 04, 201019 downloads
Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
David S. Miller
Date Posted: October 01, 2010Last Revised: January 15, 2011768 downloads
Competition and Welfare Effects of VAT Exemptions University of Zurich, Institute for Strategy and Business Economics, Working Paper No. 133
Helmut M. Dietl
,
Christian Jaag ,
Markus Lang
and
Urs Trinkner
Date Posted: September 28, 2010Last Revised: October 07, 2010101 downloads
The David R. Tillinghast Lecture: The Rising Tax-Electivity of U.S. Corporate Residence NYU Law and Economics Research Paper No. 10-45, NYU School of Law, Public Law Research Paper No. 10-72
Daniel Shaviro
Date Posted: September 27, 2010Last Revised: September 06, 2011249 downloads
Goods and Service Tax in India – Challenges and Opportunities
Rajib Dahal
Date Posted: September 25, 2010202 downloads
Games Within Borders: Are Geographically Differentiated Taxes Optimal?
David R. Agrawal
Date Posted: September 19, 2010Last Revised: October 08, 2012104 downloads
Taxing Leisure Complements Economic Inquiry, Vol. 48, Issue 4, pp. 1065-1071, October 2010
Louis Kaplow
Date Posted: September 15, 20101 downloads
On the Optimality of Optimal Income Taxation CESifo Working Paper Series No. 3163
Felix J. Bierbrauer
Date Posted: September 13, 201033 downloads
Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the 'New Paradigm' and its Denouement Virginia Tax Review, Vol. 30, p. 135, 2010
J. Clifton Fleming Jr. and
Robert J. Peroni
Date Posted: September 11, 2010139 downloads
Historic, Comparative and Evolutionary Analysis of Tax Systems SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1131
Allison Christians
Date Posted: September 11, 2010232 downloads
Keep Off the Grass! An Alternative Approach to the Gun Control Debate Indiana Law Journal, Vol. 85, p. 1659, 2010
Lance Michael Lindeen
Date Posted: September 11, 201097 downloads
Pass the Bucks: Investment Incentives as Political Credit-Claiming Devices Evidence from a Survey Experiment
Nathan M. Jensen
,
Edmund J. Malesky
,
Mariana Medina
and
Ugur Ozdemir
Date Posted: September 02, 201043 downloads
Love and Taxes – And Matching Institutions WZB Markets and Politics Working Paper No. SP II 2008-04
Kai A. Konrad and
Kjell Erik Lommerud
Date Posted: August 26, 201022 downloads
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
Date Posted: August 24, 2010Last Revised: October 09, 2011153 downloads
Tax Buyouts FRB of New York Staff Report No. 467
Marco Del Negro ,
Fabrizio Perri and
Fabiano Schivardi
Date Posted: August 21, 20108 downloads
Agglomeration, Tax Competition and Local Public Goods Supply NHH Dept. of Economics Discussion Paper No. 15/2010
Eva Benedicte Norman
and
Victor D. Norman
affiliation not provided to SSRN
and
Norwegian School of Economics (NHH)
Date Posted: August 20, 201033 downloads
Ain’t Charity: Disallowing Deductions for Kept Resources Tax Notes, Vol. 128, p. 545, August 2, 2010
Calvin H. Johnson
Date Posted: August 20, 201025 downloads
Why the Henry Review Fails on Family Tax Reform 'Australia’s Future Tax System: A Post-Henry Review' Conference, Sydney, June 21-23, 2010, Sydney Law School Research Paper No. 10/76,
Patricia F. Apps
Date Posted: August 17, 201037 downloads
Impacts of Quebec's 2010 Budget on the Province's Tax Burden (Le Budget 2010 du Québec: Effets sur la taille et la progressivité du fardeau fiscal) C.D. Howe Institute Backgrounder, No. 132, July 2010
Alexandre Laurin
Date Posted: August 12, 2010Last Revised: January 25, 201214 downloads
Taxes, Permits, and Climate Change
Louis Kaplow
Date Posted: August 11, 201079 downloads
Lessons of 1932 Estate Planning Studies, July 2010
Jeffrey A. Cooper
Date Posted: August 02, 201050 downloads
A Comprehensive Analysis and Optimization of the HRA and Procurement of Property
Ravi Agarwal and
Vignesh Ramakrishnan
Date Posted: July 31, 201032 downloads
The Rates and Revenue of Bank Transaction Taxes OECD Working Paper, No. 494
Jorge Francisco Baca Campodonico
,
Luiz R. de Mello
and
Andrei A. Kirilenko
Date Posted: July 29, 201041 downloads
The Art of Tax Reform: What Tax Reforms Should Be Introduced to Assist the Australian Arts Sector? The International Journal of the Arts in Society, Vol. 5, No. 1, pp. 169-185, 2010
Brett Freudenberg
Date Posted: July 28, 201014 downloads
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