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484,509
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226,776
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SSRN eLibrary Search Results
JEL Code: H20
220,418 Total downloads
Showing Papers 51 - 100 of 1,465
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Frictions as a Constraint on Tax Planning
Columbia Law and Economic Working Paper No. 187
David Schizer
Columbia University - Law School
Date Posted: March 20, 2001
Working Paper Series
713 downloads
What is Tax Discrimination?
Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
Ruth Mason and
Michael S. Knoll
University of Connecticut School of Law
and
University of Pennsylvania Law School
Date Posted: March 27, 2011
Last Revised: April 12, 2012
Accepted Paper Series
713 downloads
Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis - 1985/95
IPEA Working Paper No. 818
Marcelo Piancastelli
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Date Posted: September 23, 2001
Working Paper Series
709 downloads
Income Tax Discrimination and the Political and Economic Integration of Europe
Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Alvin C. Warren Jr. and
Michael J. Graetz
Harvard Law School
and
Columbia Law School
Date Posted: February 24, 2006
Accepted Paper Series
706 downloads
Double Taxation: A European 'Switch in Time'?
Columbia Journal of European Law, Vol. 14, No. 1, 2007
Georg Kofler
and
Ruth Mason
NYU School of Law
and
University of Connecticut School of Law
Date Posted: April 13, 2007
Last Revised: February 27, 2013
Accepted Paper Series
703 downloads
Book-Tax Conformity and the Information Content of Earnings
Ross School of Business Paper No. 1029
Michelle Hanlon ,
Edward L. Maydew and
Terry J. Shevlin
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
University of North Carolina at Chapel Hill - Accounting Area
and
University of California-Irvine
Date Posted: February 15, 2006
Working Paper Series
689 downloads
How Do Pensions Affect Corporate Capital Structure Decisions?
The Review of Financial Studies, Forthcoming
Anil Shivdasani
University of North Carolina Kenan-Flagler Business School
Date Posted: March 06, 2005
Last Revised: September 22, 2012
Accepted Paper Series
689 downloads
What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness
Michelle Hanlon and
Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management
and
University of Michigan at Ann Arbor - Stephen M. Ross School of Business
Date Posted: March 26, 2007
Working Paper Series
683 downloads
Why the Welfare State Looks Like a Free Lunch
UC Davis Economics Department Working Paper No. 02-7
Peter H. Lindert
University of California, Davis - Department of Economics
Date Posted: February 27, 2003
Working Paper Series
679 downloads
The Benefits of Tax Competition
IEA Hobart Paper No. 153
Richard Teather
Bournemouth University
Date Posted: January 28, 2006
Working Paper Series
668 downloads
International Income Taxation of Cross-Border Electronic Commerce Transactions - A United States-German-New Zealand Case Study
CBC-RPS No. 0022
Georg Seitz
Heinrich-Heine Universitaet Duesseldorf - Center for Business & Corporate Law (CBC)
Date Posted: October 26, 2005
Working Paper Series
663 downloads
Carousel Fraud in the EU: A Digital VAT Solution
Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 15, 2006
Accepted Paper Series
651 downloads
Estate Tax Reform: Issues and Options
Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Lily L. Batchelder
New York University School of Law
Date Posted: December 26, 2008
Last Revised: March 04, 2009
Accepted Paper Series
646 downloads
On Selective Indirect Tax Reform in Developing Countries
M. Shahe Emran and
Joseph E. Stiglitz
George Washington University - Department of Economics
and
Columbia Business School - Finance and Economics
Date Posted: October 22, 2002
Working Paper Series
645 downloads
Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows
Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
T. J. Atwood ,
Michael S. Drake
and
Linda A. Myers
Florida State University
,
Brigham Young University - Marriott School
and
University of Arkansas
Date Posted: November 05, 2007
Last Revised: March 14, 2010
Accepted Paper Series
639 downloads
Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers
65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: May 27, 2012
Last Revised: January 03, 2013
Accepted Paper Series
639 downloads
Government Spending and Economic Growth in the European Union Countries: An Empirical Approach
Marta Pascual
and
Santiago Alvarez-García
University of Cantabria - Department of Economics
and
Universidad de Oviedo - Facultad de Economicas
Date Posted: July 14, 2006
Working Paper Series
636 downloads
Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice
Probate & Property, p. 21, January/February 2012
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: March 04, 2012
Last Revised: June 07, 2012
Accepted Paper Series
633 downloads
Tax Challenges Facing Developing Countries
Institute for International Business Working Paper No. 9
Richard M. Bird
University of Toronto - Joseph L. Rotman School of Management
Date Posted: March 31, 2008
Working Paper Series
631 downloads
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
628 downloads
Tax Changes and Asset Pricing
AFA 2004 San Diego Meetings
Clemens Sialm
University of Texas at Austin - McCombs School of Business
Date Posted: November 29, 2003
Last Revised: July 07, 2008
Working Paper Series
624 downloads
A Theory of Tax Discrimination
NYU Jean Monnet Working Paper No. 09/06
Ruth Mason
University of Connecticut School of Law
Date Posted: April 09, 2007
Last Revised: August 29, 2008
Working Paper Series
623 downloads
International Tax Arbitration
Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Chloe Burnett
University of Sydney
Date Posted: April 14, 2008
Accepted Paper Series
622 downloads
Usage and Adoption of Online Tax Filing and Payment System in Tax Management: An Empirical Assessment With Technology Acceptance (TAM) Model in Turkey
9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, September 27-28, 2007
Ferhat B. Ozgen
and
Aykut Hamit Turan
Adnan Menderes University
and
Adnan Menderes University
Date Posted: September 18, 2007
Accepted Paper Series
621 downloads
Charitable Gifts by S Corporations: Opportunities and Challenges
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 13, 2011
Last Revised: March 06, 2012
Accepted Paper Series
620 downloads
When Is Tax Enforcement Publicized?
Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Joshua D. Blank
and
Daniel Z. Levin
New York University School of Law
and
Rutgers Business School - Newark and New Brunswick
Date Posted: March 23, 2010
Last Revised: September 11, 2010
Accepted Paper Series
618 downloads
The Problem of Internalization of Social Costs and the Ideas of Ronald Coase
Enrico Baffi
Università degli Studi Guglielmo Marconi
Date Posted: August 02, 2006
Last Revised: January 30, 2013
Working Paper Series
615 downloads
The End of Taxation without End: A New Tax Regime for U.S. Expatriates
Virginia Tax Review, Vol. 32, No. 1, 2012
Bernard Schneider
Queen Mary, University of London
Date Posted: December 07, 2012
Last Revised: December 17, 2012
Accepted Paper Series
602 downloads
Agency Problems of Excess Endowment Holdings in Not-for-Profit Firms
John E. Core ,
Wayne R. Guay and
Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
University of Pennsylvania - Accounting Department
and
Massachusetts Institute of Technology (MIT)
Date Posted: July 19, 2004
Working Paper Series
588 downloads
Public Policy and the Creation of Active Venture Capital Markets
ECB Working Paper No. 430; EFA 2004 Maastricht Meetings Paper No. 3701; IGIER Working Paper No. 270
Marco Da Rin ,
Giovanna Nicodano and
Alessandro Sembenelli
Bocconi University - IGIER - Innocenzo Gasparini Institute for Economic Research
,
University of Turin - Department of Economics and Financial Sciences G. Prato
and
University of Turin - Department of Economics and Financial Sciences G. Prato
Date Posted: April 27, 2005
Working Paper Series
585 downloads
The Financial Transactions Tax versus (?) the Financial Activities Tax
NYU Law and Economics Research Paper No. 12-04
Daniel Shaviro
New York University School of Law
Date Posted: January 22, 2012
Last Revised: March 06, 2012
Working Paper Series
585 downloads
IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT
Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 11, 2007
Accepted Paper Series
579 downloads
Dividend Yields and Stock Returns: Evidence from a Country without Taxes
Michael L. Lemmon and
Thanh Lai Nguyen
University of Utah - Department of Finance
and
University of Utah - Department of Finance
Date Posted: March 25, 2008
Working Paper Series
574 downloads
Do Price Discreteness and Transactions Costs Affect Stock Returns? Comparing Ex-Dividend Pricing Before and After Decimalization
John R. Graham ,
Roni Michaely and
Michael R. Roberts
Duke University - Fuqua School of Business
,
Cornell University - Samuel Curtis Johnson Graduate School of Management
and
The Wharton School - University of Pennsylvania; National Bureau of Economic Research (NBER)
Date Posted: July 21, 2002
Working Paper Series
574 downloads
Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
IMF Working Paper No. 05/87
Howell H. Zee
Xiamen University
Date Posted: March 03, 2006
Working Paper Series
568 downloads
Technology and Taxation in Developing Countries: From Hand to Mouse
UCLA School of Law, Law-Econ Research Paper No. 08-07
Richard M. Bird and
Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management
and
UCLA School of Law
Date Posted: January 24, 2008
Last Revised: September 06, 2008
Working Paper Series
563 downloads
Tax Policy for Emerging Markets: Developing Countries
IMF Working Paper No. 00/35
Vito Tanzi and
Howell H. Zee
International Monetary Fund (IMF)
and
Xiamen University
Date Posted: January 29, 2006
Working Paper Series
562 downloads
Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Vito Tanzi
International Monetary Fund (IMF)
Date Posted: February 15, 2006
Working Paper Series
553 downloads
Class Warfare, Republican Style
Tax Notes, Vol. 132, No. 11, 2011
Bruce Bartlett
Independent
Date Posted: September 12, 2011
Working Paper Series
550 downloads
Human Capital Flight: Impact of Migration on Income and Growth
IMF Working Paper No. 94/155
Nadeem Ul Haque and
Se-Jik Kim
Pakistan Institute of Development Economics
and
International Monetary Fund (IMF)
Date Posted: February 15, 2006
Working Paper Series
545 downloads
The 'Flat Tax(es)': Principles and Evidence
IMF Working Paper No. 06/218
Michael Keen ,
Yitae Kim
and
Ricardo Varsano
International Monetary Fund (IMF) - Fiscal Affairs Department
,
Ministry of Finance and Economy, Korea
and
International Monetary Fund (IMF)
Date Posted: October 31, 2006
Working Paper Series
543 downloads
The Competence of Nations and International Tax Law
Eric T. Laity
Oklahoma City University - School of Law
Date Posted: April 18, 2006
Working Paper Series
540 downloads
Social Security, the Government Budget and National Savings
MIT Department of Economics Working Paper No. 05-09
Peter A. Diamond
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: April 07, 2005
Working Paper Series
533 downloads
Adam Smith - A Primer
Institute of Economic Affairs Monographs, Occasional Paper No. 141
Eamonn Butler
Adam Smith Institute
Date Posted: July 30, 2007
Accepted Paper Series
532 downloads
God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: March 21, 2006
Working Paper Series
531 downloads
In Defense of Individual Tax Privacy
Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Joshua D. Blank
New York University School of Law
Date Posted: March 31, 2011
Last Revised: May 29, 2012
Accepted Paper Series
528 downloads
Internet Gambling Regulation Present and Future: Technology Outpaces Legislation as the MMORPG Problem Emerges
Mark Methenitis
The Vernon Law Group, PLLC
Date Posted: May 18, 2007
Working Paper Series
525 downloads
The Bush Tax Cut: 10 Years Later
Tax Notes, Vol. 131, No. 11, p. 1195, June 2011
Bruce Bartlett
Independent
Date Posted: June 13, 2011
Accepted Paper Series
516 downloads
The Role of Administrative Factors in Tax Reform: Simplicity, Compliance and Enforcement
William G. Gale
and
Janet Holtzblatt
Brookings Institution
and
Government of the United States of America - Department of the Treasury
Date Posted: February 11, 2000
Working Paper Series
501 downloads
Competition Policy in Subsidies and State Aid
Org. for Economic Co-operation & Dev., Best Practice Roundtables in Competition Policy No. 36
Darryl R. Biggar
Australian Competition and Consumer Commission
Date Posted: July 30, 2002
Working Paper Series
497 downloads
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