Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
Papers Received in
  Last 12 months:
69,626

Paper Downloads:
To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

CiteReader:  What's this?
Papers with
  Resolved
  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links:
5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: H24
190,894 Total downloads
Showing Papers 51 - 100 of 1,265
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation
Florida State University Law Review, Forthcoming, U of Michigan Law & Econ Research Paper No. 13-001, U of Michigan Public Law Research Paper No. 303
Douglas A. Kahn
University of Michigan Law School
Date Posted: January 23, 2013
Last Revised: March 27, 2013
Accepted Paper Series
85 downloads

Incl. Electronic Paper The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
Government Institute for Economic Research Working Paper No. 42
Jarkko Harju and Tuomas Kosonen
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and University of Helsinki - Department of Political and Economic Studies
Date Posted: January 22, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper A Dynamic Analysis of Estate Tax Repeal
Proceedings of the 2007 NTA Annual Meetings, p. 50, 2007
Craig E. Johnson and David Joulfaian
Government of the United States of America - Department of the Treasury - Office of Tax Analysis and Government of the United States of America - Department of the Treasury - Office of Tax Analysis
Date Posted: January 20, 2013
Accepted Paper Series
37 downloads

Incl. Fee Electronic Paper The Impact of Insurance Subsidies on Self‐Employment: Do State Non‐Group Health Insurance Regulations Matter?
Contemporary Economic Policy, Vol. 31, Issue 1, pp. 94-109, 2013
Bradley T. Heim and Ithai Lurie
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and affiliation not provided to SSRN
Date Posted: January 19, 2013
Accepted Paper Series

Incl. Electronic Paper 18 Billion at One Blow: Evaluating Germany's Twenty Biggest Tax Expenditures
National Tax Association Proceedings, 2011, 104th Annual Conference, New Orleans, LA, Forthcoming, FiFo Discussion Papers 12-4
Michael Thöne
FiFo Institute for Public Economics, University of Cologne
Date Posted: January 15, 2013
Working Paper Series
10 downloads

Incl. Electronic Paper Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors
International Tax and Public Finance, Forthcoming, Victoria University of Wellington School of Business Working Paper No. 04/2012
John Creedy and Norman Gemmell
University of Melbourne - Department of Economics and Victoria University of Wellington - Victoria Business School
Date Posted: January 15, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Federal AMT and the State Income Tax Deduction: Gateway to Reform
Tax Notes, Vol. 137, No. 10, 2012
Yvonne L. Hinson and Ralph B. Tower
Wake Forest University - Schools of Business and Wake Forest University
Date Posted: January 14, 2013
Accepted Paper Series
7 downloads

Incl. Electronic Paper Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
Victoria University of Wellington Business School Working Paper No. 05/2012
John Creedy and Norman Gemmell
University of Melbourne - Department of Economics and Victoria University of Wellington - Victoria Business School
Date Posted: January 14, 2013
Working Paper Series
1 downloads

Incl. Electronic Paper The Influence of Premium Subsidies on Moral Hazard in Insurance Contracts
Munich Risk and Insurance Center (MRIC) Working Paper No. 17
Johannes Gerd Jaspersen and Andreas Richter
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: January 10, 2013
Last Revised: February 21, 2013
Working Paper Series
34 downloads

Incl. Electronic Paper To Choose or Not to Choose: Federal Income Tax Credits and Deductions and College Choice Decisions
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2013-01-01
Tatyana Guzman
Indiana University - School of Public and Environmental Affairs (SPEA)
Date Posted: January 07, 2013
Last Revised: January 30, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper In-Work Benefits and the Nordic Model
IZA Discussion Paper No. 7084
Ann-Sofie Kolm and Mirco Tonin
Uppsala University and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: January 05, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper What Went Wrong with the Bush Tax Cuts
Mercatus Research, November 2012
Matthew D. Mitchell and Andrea M. Castillo
George Mason University - Mercatus Center and George Mason University - Mercatus Center
Date Posted: January 03, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Effective Tax Rates and Measures of Business Size
FEDS Working Paper No. 2012-58
Kevin B. Moore
Federal Reserve Board
Date Posted: December 27, 2012
Working Paper Series
13 downloads

Incl. Electronic Paper Housing & the Mortgage Interest Deduction
Beyond Economic Efficiency, David A. Brennan, Karen B. Brown, and Darryl Jones, eds., Aspen, 2013, Forthcoming, University of Oregon School of Law, Legal Studies Research Paper 2012
Roberta F. Mann
University of Oregon School of Law
Date Posted: December 16, 2012
Accepted Paper Series
66 downloads

Incl. Electronic Paper Tax Elasticity of Labor Earnings for Older Individuals
Michigan Retirement Research Center Research Paper No. WP 2012-272
Abby Alpert and David Powell
RAND and RAND
Date Posted: December 14, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries
Andrew Young School of Policy Studies Research Paper Series No. 12-30
Jorge Martinez-Vazquez , Blanca Moreno-Dodson and Violeta Vulovic
Georgia State University - Andrew Young School of Policy Studies , World Bank and Georgia State University
Date Posted: December 13, 2012
Working Paper Series
32 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation
Proceedings of the 50th Anniversary Great Plains Tax Institute, Omaha, Nebraska, November 29, 2012
Edward A. Morse
Creighton University - School of Law
Date Posted: December 12, 2012
Accepted Paper Series
396 downloads

Incl. Fee Electronic Paper Human Capital Formation and Tax Evasion
Bulletin of Economic Research, Vol. 65, Issue 1, pp. 91-105, 2013
Laszlo Goerke
University of Trier - Institute of Labour Law and Industrial Relations in the European Community
Date Posted: December 11, 2012
Accepted Paper Series

Incl. Electronic Paper The Bucket and Buffett Approaches to Raising Taxes on High-Income U.S. Individuals
Canadian Tax Journal/Revue Fiscale Canadienne, Forthcoming, NYU School of Law, Public Law Research Paper No. 12-68, NYU Law and Economics Research Paper No. 12-44
Daniel Shaviro
New York University School of Law
Date Posted: December 10, 2012
Last Revised: January 17, 2013
Accepted Paper Series
91 downloads

Incl. Electronic Paper The Success of the U.S. Retirement System
Brady, Peter, Kimberly Burham, and Sarah Holden, The Success of the U.S. Retirement System, Investment Company Institute, 2012
Peter J. Brady , Kimberly D. Burham and Sarah Holden
Investment Company Institute , Investment Company Institute and Investment Company Institute
Date Posted: December 09, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Compensatory Justice and Basic Income
Journal of Social Philosophy, Vol. 33, No. 1, pp. 141-161, Spring 2002
Loek F. M. Groot
University of Utrecht - Utrecht University School of Economics
Date Posted: December 07, 2012
Accepted Paper Series
10 downloads

Incl. Electronic Paper Basic Income, Unemployment and Job Scarcity
Recherches Economiques de Louvain, Vol. 70, No. 3, pp. 369-387, 2004
Loek F. M. Groot
University of Utrecht - Utrecht University School of Economics
Date Posted: December 07, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Reasons for Launching a Basic Income Experiment
Basic Income Studies, Vol. 1, No. 2, pp. 1-7, 2006
Loek F. M. Groot
University of Utrecht - Utrecht University School of Economics
Date Posted: December 07, 2012
Accepted Paper Series
4 downloads

Incl. Electronic Paper 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
633 downloads

Incl. Electronic Paper Preface to Adams and Richardson's Law of Estate and Gift Duty
ILM Richardson and RL Congreve (eds) Adams and Richardson’s Law of Estate and Gift Duty (5th ed, Butterworths, Wellington, 1978), Victoria University of Wellington Legal Research Paper ,
Ivor Richardson and Robin Congreve
Victoria University of Wellington - Faculty of Law and Independent
Date Posted: December 06, 2012
Accepted Paper Series
4 downloads

Incl. Electronic Paper Who Participates in Tax Avoidance?
FAccT Center Working Paper No. 08/2012
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: December 01, 2012
Last Revised: April 15, 2013
Working Paper Series
77 downloads

On Measuring Violations of the Progressive Principle in Income Tax Systems
Empirical Economics, June 2012
Achille Vernizzi and Simone Pellegrino
Università degli Studi di Milano and affiliation not provided to SSRN
Date Posted: November 30, 2012
Accepted Paper Series

Incl. Electronic Paper Preface to Essays on the Estate and Gift Duties Act 1968
ILM Richardson (ed) Essays on the Estate and Gift Duties Act 1968 (Sweet & Maxwell Limited, Wellington, 1969).
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 30, 2012
Accepted Paper Series
7 downloads

The Economics of Taxing Net Wealth: A Survey of the Issues
Public Finance and Management 12(4) 2012
Jan Schnellenbach
University of Heidelberg - Alfred Weber Institute for Economics
Date Posted: November 28, 2012
Accepted Paper Series

Incl. Electronic Paper The Forgotten Henry Simons
NYU Law and Economics Research Paper No. 12-39
Daniel Shaviro
New York University School of Law
Date Posted: November 28, 2012
Last Revised: December 05, 2012
Working Paper Series
163 downloads

Incl. Electronic Paper Taxing Market Discount on Distressed Debt
Tax Notes, Forthcoming, Virginia Tax Review, Forthcoming, Virginia Law and Economics Research Paper No. 2013-01
Ethan Yale
University of Virginia School of Law
Date Posted: November 28, 2012
Last Revised: January 12, 2013
Accepted Paper Series
230 downloads

Incl. Fee Electronic Paper Optimal Taxation of Bequests in a Model with Initial Wealth
The Scandinavian Journal of Economics, Vol. 114, Issue 4, pp. 1368-1392, 2012
Johann K. Brunner and Susanne Pech
University of Linz - Department of Economics and University of Linz - Department of Economics
Date Posted: November 27, 2012
Accepted Paper Series

Incl. Electronic Paper The Uses of Trusts in Income Tax Planning
Second National Convention of the Taxation Institute of Australia, Adelaide, April 1972
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 25, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Country-Specific Sentiment and Tax Behavior Induced Home Bias
Axel Möhlmann
Leibniz University Hannover
Date Posted: November 25, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Valuation Discounting and the Lottery Cases
Tax Notes, Vol. 137, No. 8, 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: November 20, 2012
Accepted Paper Series
153 downloads

Incl. Electronic Paper Are Financial Advisors Useful? Evidence from Tax-Motivated Mutual Fund Flows
Gjergji Cici , Alexander Kempf and Christoph Sorhage
College of William and Mary - Mason School of Business , University of Cologne - Department of Finance & Centre for Financial Research (CFR) and University of Cologne - Department of Finance & Centre for Financial Research (CFR)
Date Posted: November 18, 2012
Last Revised: May 29, 2013
Working Paper Series
75 downloads

Incl. Electronic Paper Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children
IZA Discussion Paper No. 7007
Patricia F. Apps , Jan Kabatek , Ray Rees and Arthur van Soest
University of Sydney - Faculty of Law , Netspar , Ludwig Maximilians University of Munich - Faculty of Economics and RAND Corporation
Date Posted: November 17, 2012
Working Paper Series
4 downloads

Incl. Electronic Paper Tax and Trust: The Fiscal Crisis in Greece
Kaplanoglou, G. and V.T. Rapanos (2012), 'Tax and trust: the fiscal crisis in Greece', South European Society and Politics, Forthcoming
Georgia Kaplanoglou and Vassilis T. Rapanos
University of Athens - Economics Department and University of Athens - Department of Economics, Politics and the State
Date Posted: November 09, 2012
Last Revised: November 29, 2012
Accepted Paper Series
72 downloads

Incl. Electronic Paper Estimates of the Uniform and Equal Property Tax Base before Exemptions
W. Bartley Hildreth and John D. Wong
Georgia State University - Andrew Young School of Policy Studies and Wichita State University - Hugo Wall School of Urban & Public Affairs
Date Posted: November 07, 2012
Working Paper Series
5 downloads

Incl. Electronic Paper Professionals’ Contribution to the Legislative Process: Between Self, Client and the Public
Law and Social Inquiry, 2013
Adam S. Hofri-Winogradow
Hebrew University of Jerusalem - Faculty of Law
Date Posted: November 05, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Совершенствование налога на прибыль в Российской Федерации в среднесрочной перспективе (Improvement of Corporate Profit Tax in the Russian Federation in the Medium Term)
IEP Research Papers No. 149
Sergei Germanovich Sinelnikov-Murylev and Elena Shkrebela
Russian Foreign Trade Academy and Gaidar Institute for Economic Policy
Date Posted: November 04, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper Behavioral Responses and the Distributional Effects of Personal Income Taxes
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2012-11-01
Denvil Duncan
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: November 03, 2012
Last Revised: December 07, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms
CESifo Working Paper Series No. 3974
Etienne Lehmann , François Marical and Laurence Rioux
CREST , affiliation not provided to SSRN and National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE)
Date Posted: November 01, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper The Return on Investments in Tax Planning for Employees: Evidence from Germany
Kay Blaufus , Frank Hechtner and Axel Möhlmann
Leibniz University Hannover , affiliation not provided to SSRN and Leibniz University Hannover
Date Posted: October 27, 2012
Working Paper Series
52 downloads

Incl. Electronic Paper The European Foundation Proposal: An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: October 23, 2012
Working Paper Series
48 downloads

Incl. Electronic Paper Public Goods, Labor Supply and the Source of Economic Distortions
Andrew Young School of Policy Studies Research Paper Series No. 12-26
Cristian F. Sepulveda
Georgia State University - Department of Economics
Date Posted: October 22, 2012
Last Revised: December 07, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?
New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993,
Ivor Richardson , Peter Jenkin , Andrew Park , Geoff Harley and David Henry
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , The Revenue Bar Association , Vodafone on the Quay and Government of New Zealand
Date Posted: October 21, 2012
Accepted Paper Series
10 downloads

Incl. Electronic Paper EU Integration and Harmonisation of Personal Income Taxation
Contemporary Economics, Volume 5, Issue 1, 2011, pp. 36-46
Tomasz Wołowiec and Janusz Soboń
University of Information Technology and Management - Institute for Financial Research and Analyses and Wyższa Szkoła Biznesu-National Louis University
Date Posted: October 20, 2012
Accepted Paper Series
18 downloads

Incl. Electronic Paper Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
IZA Discussion Paper No. 6914
Philipp Doerrenberg and Denvil Duncan
Institute for the Study of Labor (IZA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 20, 2012
Working Paper Series
7 downloads

Incl. Electronic Paper Can We Avoid a Sick Fiscal Future? The Non-Sustainability of Health-Care Spending with an Aging Population
SPP Research Paper No. 12-31
J. C. Herbert Emery , David Still and Thomas J. Cottrell
University of Calgary - Economics , affiliation not provided to SSRN and University of Calgary - Haskayne School of Business
Date Posted: October 20, 2012
Working Paper Series
44 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo7 in 3.750 seconds