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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 561,058
Full Text Papers: 463,587
Authors: 260,471
Papers Received in
  Last 12 months:
64,002

Paper Downloads:
To date: 77,927,020
Last 12 months: 9,683,756
Last 30 days: 661,519

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Papers with
  Resolved
  References:
262,270
Total References: 9,034,735
Papers with Cites: 242,003
Total Citation
  Links:
5,983,061
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,166,729


SSRN eLibrary Search Results
JEL Code: H24
219,892 Total downloads
Showing Papers 51 - 100 of 1,448
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Incl. Electronic Paper Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: April 24, 2012
Last Revised: March 08, 2013
Accepted Paper Series
5069 downloads

Incl. Electronic Paper Taxing Undocumented Immigrants: Separate, Unequal and Without Representation
Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: February 15, 2006
Accepted Paper Series
3944 downloads

Incl. Electronic Paper Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
CRSP Working Paper No. 615, AFA 2008 New Orleans Meetings Paper
Joshua D. Rauh and Steven N. Kaplan
Stanford Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: September 20, 2006
Working Paper Series
2892 downloads

Incl. Electronic Paper The Irrelevance of the MM Dividend Irrelevance Theorem
Harry DeAngelo and Linda DeAngelo
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: March 14, 2005
Working Paper Series
2651 downloads

Incl. Electronic Paper Exchange Traded Funds: A New Investment Option for Taxable Investors
MIT Department of Economics Working Paper No. 02-07
James M. Poterba and John B. Shoven
Massachusetts Institute of Technology (MIT) - Department of Economics and Stanford University - Department of Economics
Date Posted: March 18, 2002
Working Paper Series
2221 downloads

Incl. Electronic Paper Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Forthcoming
Thomas J. Brennan
Northwestern University School of Law
Date Posted: August 31, 2013
Last Revised: October 18, 2013
Accepted Paper Series
2145 downloads

Incl. Electronic Paper Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Robert H. Sitkoff and Max M. Schanzenbach
Harvard Law School and Northwestern University - School of Law
Date Posted: February 14, 2005
Accepted Paper Series
2123 downloads

Incl. Electronic Paper The Modigliani/Miller Propositions and Dividend Policy
LMU Working Paper No. 2006-22
Joerg Wiese
Ludwig-Maximilians-Universität München
Date Posted: January 24, 2007
Working Paper Series
1827 downloads

Incl. Electronic Paper Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
Lawrence W. Kenny and Stanley L. Winer
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Date Posted: August 17, 2001
Last Revised: August 18, 2009
Working Paper Series
1658 downloads

Incl. Electronic Paper 'Stranger than Fiction': Taxing Virtual Worlds
New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 19, 2007
Last Revised: June 26, 2013
Accepted Paper Series
1646 downloads

Incl. Electronic Paper Option Backdating and Board Interlocks
Review of Financial Studies, Forthcoming
John M. Bizjak , Michael L. Lemmon and Ryan J. Whitby
Texas Christian University , University of Utah - Department of Finance and Utah State University
Date Posted: November 24, 2006
Last Revised: March 20, 2012
Working Paper Series
1611 downloads

Incl. Electronic Paper Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide
American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 13, 2011
Last Revised: September 14, 2011
Accepted Paper Series
1550 downloads

Incl. Electronic Paper The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
David S. Miller and Jean Marie Bertrand
Cadwalader, Wickersham & Taft and affiliation not provided to SSRN
Date Posted: February 12, 2011
Last Revised: April 23, 2011
Working Paper Series
1474 downloads

Incl. Electronic Paper The Play's the Thing: A Theory of Taxing Virtual Worlds
Hastings Law Journal, Vol. 59, No. 1, 2007
Bryan Camp
Texas Tech University School of Law
Date Posted: April 18, 2007
Last Revised: August 03, 2014
Working Paper Series
1439 downloads

Incl. Electronic Paper The Federal Estate Tax: History, Law, and Economics
David Joulfaian
US Department of the Treasury - Office of Tax Analysis
Date Posted: April 02, 2010
Last Revised: June 22, 2013
Working Paper Series
1395 downloads

Incl. Electronic Paper Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Robert W. McGee
Fayetteville State University
Date Posted: November 09, 2005
Working Paper Series
1385 downloads

Incl. Electronic Paper Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate
Feng Chen , Arthur G. Kraft and Ira S. Weiss
University of Toronto - Rotman School of Management , City University London - Cass Business School and University of Chicago - Graduate School of Business
Date Posted: August 25, 1998
Last Revised: September 14, 2010
Working Paper Series
1218 downloads

Incl. Electronic Paper Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
John R. Graham and Alok Kumar
Duke University and University of Miami - School of Business Administration
Date Posted: January 02, 2004
Working Paper Series
1166 downloads

Incl. Electronic Paper Philip Morris/Kraft
Darden Case No.: UVA-C-2071
Richard Brownlee and Frederick Garner
University of Virginia (UVA) - Darden School of Business and affiliation not provided to SSRN
Date Posted: October 21, 2008
Working Paper Series
1145 downloads

Incl. Electronic Paper Taxation and Public Finance in a Transition Economy: A Case Study of Russia
Galina Preobragenskaya and Robert W. McGee
Preobrazhensky Portal (Преображенский Портал) and Fayetteville State University
Date Posted: December 28, 2003
Working Paper Series
1137 downloads

Incl. Electronic Paper Tax Policy in the European Union
CESifo Working Paper Series No. 758
Sijbren Cnossen
University of Maastricht - Department of Economics
Date Posted: October 21, 2002
Working Paper Series
1110 downloads

Incl. Electronic Paper The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
Jennifer L. Blouin , Jana Smith Raedy and Douglas A. Shackelford
University of Pennsylvania - Accounting Department , University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Date Posted: November 29, 2003
Working Paper Series
1108 downloads

Incl. Electronic Paper Replacing the Income Tax With a Progressive Consumption Tax
NYU Law School, Public Law Research Paper No. 70; and NYU, Ctr for Law and Business Research Paper No. 03-18
Daniel Shaviro
New York University School of Law
Date Posted: September 23, 2003
Working Paper Series
1102 downloads

Incl. Electronic Paper Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Shuping Chen , Xia Chen , Qiang Cheng and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business , Singapore Management University , Singapore Management University and University of California-Irvine
Date Posted: September 13, 2007
Last Revised: April 09, 2013
Working Paper Series
1096 downloads

Incl. Electronic Paper Is Tax Competition Harmful?
Barry University Andreas School of Business Working Paper
Robert W. McGee
Fayetteville State University
Date Posted: November 12, 2004
Working Paper Series
1044 downloads

Incl. Electronic Paper The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
Linda H. Chen , Dan S. Dhaliwal and Mark A. Trombley
Washington State University , University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Date Posted: November 10, 2007
Last Revised: July 30, 2008
Working Paper Series
1040 downloads

Incl. Electronic Paper 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
1032 downloads

Incl. Electronic Paper Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Eric M. Zolt and Richard M. Bird
University of California, Los Angeles (UCLA) - School of Law and University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 20, 2005
Accepted Paper Series
1002 downloads

Incl. Electronic Paper Dividend Taxation in Europe: When the ECJ Makes Tax Policy
Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Alvin C. Warren Jr. and Michael J. Graetz
Harvard Law School and Columbia Law School
Date Posted: September 03, 2007
Last Revised: December 17, 2009
Working Paper Series
966 downloads

Incl. Electronic Paper Corporate Shams
New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
Joshua D. Blank and Nancy C. Staudt
New York University School of Law and USC Gould School of Law
Date Posted: April 05, 2012
Last Revised: November 12, 2013
Accepted Paper Series
935 downloads

Incl. Electronic Paper 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
912 downloads

Incl. Electronic Paper What's Wrong With Shaming Corporate Tax Abuse
Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Joshua D. Blank
New York University School of Law
Date Posted: March 22, 2009
Last Revised: January 14, 2010
Accepted Paper Series
911 downloads

Incl. Electronic Paper A Review of Human Capital Theory: Microeconomics
University of St. Gallen, Department of Economics Discussion Paper No. 2007-01
Kai-Joseph Fleischhauer
University of Saint Gallen - Institute of Public Finance and Fiscal Law
Date Posted: January 19, 2007
Working Paper Series
884 downloads

Incl. Electronic Paper Efficiency and Tax Incentives: The Case for Refundable Tax Credits
Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
Lily L. Batchelder , Fred T. Goldberg Jr. and Peter R. Orszag
New York University School of Law , Skadden, Arps, Slate, Meagher & Flom LLP and Brookings Institution
Date Posted: November 08, 2006
Accepted Paper Series
882 downloads

Incl. Electronic Paper What's in Your 403(B)? Academic Retirement Plans and the Costs of Underdiversification
John Angus , William O. Brown Jr., Janet Kiholm Smith and Richard L. Smith
Claremont Graduate University - School of Mathematical Sciences , University of North Carolina (UNC) at Greensboro , Claremont McKenna College - Robert Day School of Economics and Finance and University of California, Riverside - Anderson Graduate School of Management
Date Posted: June 02, 2005
Last Revised: October 21, 2009
Working Paper Series
881 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
870 downloads

Incl. Electronic Paper Dividend Taxes and Implied Cost of Equity Capital
Dan S. Dhaliwal , Linda K. Krull , Oliver Zhen Li and William Moser
University of Arizona - Department of Accounting , University of Oregon , National University of Singapore and Miami University
Date Posted: November 28, 2003
Working Paper Series
846 downloads

Incl. Electronic Paper 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 Virginia School of Law and University of Pennsylvania Law School
Date Posted: March 27, 2011
Last Revised: April 12, 2012
Accepted Paper Series
831 downloads

Incl. Electronic Paper The 2008 Financial Crisis: Implications for Income Tax Reform
NYU Law and Economics Research Paper No. 09-35
Daniel Shaviro
New York University School of Law
Date Posted: July 31, 2009
Last Revised: February 12, 2011
Working Paper Series
828 downloads

Incl. Electronic Paper Options Backdating, Tax Shelters, and Corporate Culture
U of Colorado Law Legal Studies Research Paper No. 06-38
Victor Fleischer
University of San Diego School of Law
Date Posted: October 25, 2006
Working Paper Series
827 downloads

Incl. Electronic Paper Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: October 01, 2010
Last Revised: January 15, 2011
Working Paper Series
814 downloads

Incl. Electronic Paper Ghosts of 1932: The Lost History of Estate and Gift Taxation
Florida Tax Review, Vol. 9, No. 10, 2010
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: July 26, 2009
Last Revised: June 14, 2010
Accepted Paper Series
806 downloads

Incl. Electronic Paper Public Policy for Venture Capital
CESifo Working Paper Series No. 486
Christian Keuschnigg and Soren Bo Nielsen
University of St. Gallen - Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics
Date Posted: July 21, 2001
Working Paper Series
770 downloads

Incl. Electronic Paper Taxation
Harvard Law and Economics Discussion Paper No. 542, HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming
Louis Kaplow
Harvard Law School
Date Posted: July 31, 2006
Accepted Paper Series
753 downloads

Incl. Electronic Paper 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
751 downloads

Incl. Electronic Paper The Federal Gift Tax: History, Law, and Economics
OTA Papers 100
David Joulfaian
US Department of the Treasury - Office of Tax Analysis
Date Posted: October 30, 2006
Last Revised: December 03, 2007
Working Paper Series
751 downloads

Incl. Electronic Paper Tax Planning by Mutual Funds
Ira S. Weiss and Arthur G. Kraft
University of Chicago - Graduate School of Business and City University London - Cass Business School
Date Posted: August 25, 1998
Working Paper Series
750 downloads

Incl. Electronic Paper An Overview of the 'Tax Gap'
Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 21, 2008
Last Revised: October 16, 2008
Accepted Paper Series
744 downloads

Incl. Electronic Paper Overcoming Overdisclosure: Toward Tax Shelter Detection
UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Joshua D. Blank
New York University School of Law
Date Posted: October 16, 2008
Last Revised: September 01, 2009
Accepted Paper Series
744 downloads

Incl. Electronic Paper The Benefits of Tax Competition
IEA Hobart Paper No. 153
Richard Teather
Bournemouth University
Date Posted: January 28, 2006
Working Paper Series
734 downloads


 

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