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489,370
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228,711
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69,655
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JEL Code: H2
1,073,355 Total downloads
Showing Papers 6,101 - 6,150 of 7,607
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The Estate Planning Implications of Goodridge v. Department of Public Health for Massachusetts Same-Sex Couples
Jeremy T. Marr
Boston College Law Review
Date Posted: June 03, 2004
Working Paper Series
184 downloads
Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration
CESifo Working Paper No. 1198
Saku Aura
University of Missouri at Columbia - Department of Economics
Date Posted: June 03, 2004
Working Paper Series
64 downloads
Are R&D Subsidies a Substitute or a Complement to Privately Funded R&D? An Econometric Analysis at the Firm Level
Revue d'Economie Politique, Vol. 112, No. 4, pp. 245-274, 2004
Emmanuel Duguet
ERUDITE
Date Posted: June 03, 2004
Accepted Paper Series
Taxable Income, Future Earnings, and Equity Values
Accounting Review, Vol. 79, October 2004
Baruch Lev and
Doron Nissim
New York University - Stern School of Business
and
Columbia University - Columbia Business School
Date Posted: June 03, 2004
Accepted Paper Series
The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure
The Accounting Review, Vol. 79, No. 4, October 2004
Benjamin C. Ayers ,
Craig E. Lefanowicz and
John R. Robinson
University of Georgia
,
University of Virginia (UVA) - McIntire School of Commerce
and
University of Texas at Austin
Date Posted: June 02, 2004
Accepted Paper Series
Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy
Iowa Law Review, Vol. 89, No. 863, 2004
Michael S. Kirsch
Notre Dame Law School
Date Posted: June 01, 2004
Accepted Paper Series
153 downloads
Liabilities of the Firm, Member Guaranties, and the At Risk Rules: Some Practical and Policy Considerations
Journal of Small and Emerging Business Law, Vol. 7, pp. 63-112, 2003
Bruce A. McGovern
South Texas College of Law
Date Posted: May 31, 2004
Accepted Paper Series
Mission Implausible III: Measuring the Informal Sector in a Transition Economy using Macro Methods
William Davidson Institute Working Paper No. 683
Jan Hanousek and
Filip Palda
CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
and
University of Quebec at Montreal (UQAM) - Ecole Nationale d'Administration Publique
Date Posted: May 31, 2004
Working Paper Series
203 downloads
International Tax Planning in the Age of Ict
ZEW - Centre for European Economic Research Discussion Paper No. 04-027
Christoph Spengel and
Anne Schäfer
Centre for European Economic Research (ZEW)
and
Centre for European Economic Research (ZEW)
Date Posted: May 31, 2004
Last Revised: August 14, 2008
Working Paper Series
637 downloads
The New Age of Big Government
Regulation, Vol. 27, No. 1, pp. 36-42, Spring 2004
Daniel Shaviro
New York University School of Law
Date Posted: May 27, 2004
Accepted Paper Series
A Cost-Benefit Analysis of R&D Tax Incentives
Canadian Journal of Economics, Vol. 37, No. 2, pp. 313-335, May 2004
Benjamin Russo
University of North Carolina (UNC) at Charlotte - The Belk College of Business Administration
Date Posted: May 26, 2004
Accepted Paper Series
29 downloads
Country Size and Public Good Provision
Tinbergen Institute Discussion Paper No. TI 2004-026/1
Klaas Staal
Institute for International Economic Policy (IIW), University of Bonn
Date Posted: May 26, 2004
Working Paper Series
77 downloads
The Effects of the 1986 and 1993 Tax Reforms on Self-Employment
FEDS Working Paper No. 2004-05
Kevin B. Moore
Federal Reserve Board
Date Posted: May 26, 2004
Working Paper Series
70 downloads
Channels of Transmission of Environmental Policy to Economic Growth: A Survey of the Theory
FEEM Working Paper No. 52.04
Francesco Ricci
University of Cergy-Pontoise - THEMA
Date Posted: May 24, 2004
Working Paper Series
206 downloads
Mission Impossible!? On the Harmonization of National Allocation Plans Under the EU Emissions Trading Directive
ZEW - Centre for European Economic Research Discussion Paper No. 04-015
Christoph Böhringer and
Andreas Lange
University of Oldenburg - Economic PolicyCentre for European Economic Research (ZEW)
and
University of Hamburg
Date Posted: May 20, 2004
Last Revised: August 14, 2008
Working Paper Series
161 downloads
Part-Time Employment Traps and Childcare Policy
CEPR Discussion Paper No. 4357
Alison L. Booth and
Melvyn G. Coles
University of Essex - Department of Economics
and
University of Essex - Department of Economics
Date Posted: May 19, 2004
Working Paper Series
17 downloads
Can Private Giving Promote Economic Segregation?
CEPR Discussion Paper No. 4354
Ignatius J. Horstmann ,
Kimberley A. Scharf and
Al Slivinski
University of Toronto - Rotman School of Management
,
London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
and
University of Western Ontario - Department of Economics
Date Posted: May 19, 2004
Working Paper Series
14 downloads
DCF Business Valuation with Imputed Interest on the Stock of Equity
EFMA 2004 Basel Meetings Paper
Manfred Frühwirth and
Markus S. Schwaiger
Vienna University of Economics and Business
and
Vienna University of Economics and Business Administration
Date Posted: May 18, 2004
Working Paper Series
546 downloads
Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion
Jim A. Seida and
William F. Wempe
University of Notre Dame - Department of Accountancy
and
Texas Christian University - M.J. Neeley School of Business
Date Posted: May 18, 2004
Working Paper Series
439 downloads
Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment
Andrew Leigh
Australian National University - Economics Program, Research School of Social Sciences
Date Posted: May 18, 2004
Working Paper Series
124 downloads
Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines
University of Michigan, Ford School of Public Policy Working Paper No. 02-010
Dean Yang
University of Michigan at Ann Arbor - Gerald R. Ford School of Public Policy
Date Posted: May 16, 2004
Working Paper Series
95 downloads
Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry
David W. Randolph ,
Gerald L. Salamon and
Jim A. Seida
University of Dayton
,
Indiana University Bloomington - Department of Accounting
and
University of Notre Dame - Department of Accountancy
Date Posted: May 15, 2004
Working Paper Series
131 downloads
Valuing Assets in Retirement Saving Accounts
Center for Retirement Research Working Paper No. 2004-11
James M. Poterba
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: May 15, 2004
Working Paper Series
88 downloads
Why Not a Political Coase Theorem? Social Conflict, Commitment, and Politics
Journal of Comparative Economics, Vol. 31, No. 4, December 2003
Daron Acemoglu
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: May 13, 2004
Accepted Paper Series
Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?
Journal of American Taxation Association, Vol. 26, No. 2, Fall 2004
David N. Hurtt
and
Jim A. Seida
Western Michigan University - Haworth College of Business
and
University of Notre Dame - Department of Accountancy
Date Posted: May 13, 2004
Accepted Paper Series
An Analytical Model of Required Returns to Equity under Taxation with Imperfect Loss Offset
EFMA 2004 Basel Meetings Paper
Diderik Lund
University of Oslo - Department of Economics
Date Posted: May 12, 2004
Working Paper Series
60 downloads
Leviathans, Federal Transfers and the Cartelization Hypothesis
CESifo Working Paper Series No. 1180
Marko Koethenbuerger
University of Copenhagen - Department of Economics
Date Posted: May 12, 2004
Working Paper Series
60 downloads
Transfer Pricing in Vertically Integrated Industries
International Tax and Public Finance, Vol. 15, 2008
Thomas A. Gresik and
Petter Osmundsen
University of Notre Dame - Department of Economics and Econometrics
and
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: May 12, 2004
Last Revised: January 05, 2011
Accepted Paper Series
601 downloads
On Vertically Challenged and Horizontal Equity - Reassessing Anti-Discrimination Rules
IZA Discussion Paper No. 1125
Tomer Blumkin ,
Yoram Y. Margalioth
and
Efraim Sadka
Tel Aviv University - Eitan Berglas School of Economics
,
Tel Aviv University - Buchmann Faculty of Law
and
Tel Aviv University - Eitan Berglas School of Economics
Date Posted: May 11, 2004
Working Paper Series
45 downloads
Impact of Employee Stock Options on Cash Flow
Financial Analysts Journal, Vol. 60, No. 2, pp. 39-46, March/April 2004
Conrad S. Ciccotello ,
C. Terry Grant and
Gerry H. Grant
Georgia State University - Department of Finance
,
University of Mississippi - Patterson School of Accountancy
and
University of Mississippi - School of Business Administration
Date Posted: May 05, 2004
Accepted Paper Series
Deriving Long-Run Inequality Series from Tax Data
Andrew Leigh
Australian National University - Economics Program, Research School of Social Sciences
Date Posted: May 04, 2004
Working Paper Series
41 downloads
Welfare Reform in European Countries: A Micro-Simulation Analysis
CEPR Discussion Paper No. 4324
Herwig Immervoll
,
Henrik Jacobsen Kleven ,
Claus Thustrup Kreiner and
Emmanuel Saez
World Bank, Europe and Central Asia
,
University of Copenhagen - Economic Policy Research Unit (EPRU)
,
University of Copenhagen - Department of Economics
and
University of California, Berkeley - Department of Economics
Date Posted: May 03, 2004
Working Paper Series
17 downloads
Optimal Emissions Taxation Under Imperfect Competition in a Durable Good Industry
Bulletin of Economic Research, Vol. 56, No. 2, pp. 115-132, April 2004
Marco Runkel
University of Munich - Department of Economics
Date Posted: May 03, 2004
Accepted Paper Series
17 downloads
Are Ex-day Dividend Clientele Effects Dead? Dividend Yield verses Dividend Size
Tongshu Ma and
Keith Jakob
Binghamton University
and
University of Montana - Department of Accounting and Finance
Date Posted: May 02, 2004
Working Paper Series
367 downloads
Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones
CESifo Working Paper Series No. 1175
Chang Woon Nam and
Doina Maria Radulescu
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
and
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: April 30, 2004
Working Paper Series
403 downloads
Market Design with Endogenous Preferences
USC Law School, Olin Research Paper No. 04-6; and USC CLEO Research Paper No. C04-3
Aviad Heifetz ,
Ella Segev and
Eric L. Talley
Open University of Israel - Department of Economics and Management
,
Tel Aviv University - Faculty of Management
and
University of California, Berkeley - Boalt Hall School of Law
Date Posted: April 29, 2004
Working Paper Series
154 downloads
Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
Saku Aura
University of Missouri at Columbia - Department of Economics
Date Posted: April 28, 2004
Working Paper Series
76 downloads
Regional Policy Design: An Analysis of Relocation, Efficiency and Equity
CEPR Discussion Paper No. 4321
Karen Helene Midelfart Knarvik
Norwegian School of Economics (NHH) - Department of Economics
Date Posted: April 27, 2004
Working Paper Series
25 downloads
An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989
Sanjay Gupta ,
Yuhchang Hwang
and
Andrew Schmidt
Michigan State University - Eli Broad College of Business
,
Arizona State University (ASU) - School of Accountancy
and
North Carolina State University
Date Posted: April 27, 2004
Last Revised: August 24, 2011
Working Paper Series
237 downloads
Investing in Our Children: A Not So Radical Proposal
University of Cincinnati Law Review, Vol. 73, 2004
Donald B. Tobin
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: April 26, 2004
Accepted Paper Series
134 downloads
Optimal Afforestation Contracts with Asymmetric Information on Private Environmental Benefits
FEEM Working Paper No. 46.04
Signe Anthon and
Bo Jellesmark Thorsen
Skov & Landskab (FSL)
and
Royal Veterinary and Agricultural University
Date Posted: April 25, 2004
Working Paper Series
94 downloads
The Bush 35 Percent Flat Tax on Distributions from Public Corporations
Tax Notes 98 Tax Notes 1881 (2003)
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: April 23, 2004
Accepted Paper Series
Corporate Tax Avoidance and High Powered Incentives
Mihir A. Desai and
Dhammika Dharmapala
Harvard Business School - Finance Unit
and
University of Illinois College of Law
Date Posted: April 19, 2004
Working Paper Series
1803 downloads
Efficient Allocations with Moral Hazard and Hidden Borrowing and Lending
Duke Economics Working Paper No. 04-05
Árpád J. Ábrahám
European University Institute
Date Posted: April 19, 2004
Working Paper Series
104 downloads
The Intriguing Nexus Between Corruption and Capital Account Restrictions
RWI: Discussion Paper No. 35, Swiss Institute for Business Cycle Research (KOF) Working Paper No. 113
Axel Dreher
and
Lars H.R. Siemers
University of Heidelberg
and
University of Siegen
Date Posted: April 19, 2004
Working Paper Series
128 downloads
Do States Tax Wireless Services Inefficiently? Evidence on the Price Elasticity of Demand
Virginia Tax Review, Vol. 24, No. 2, pp. 249-261, Fall 2004
Allan T. Ingraham
and
Gregory Sidak
Navigant Economics
and
Tilburg Law & Economics Center (TILEC), Tilburg University
Date Posted: April 17, 2004
Accepted Paper Series
472 downloads
Capital Gain Tax Overhang and Price Pressure
AFA 2005 Philadelphia Meetings
Li Jin
Harvard Business School - Finance Unit
Date Posted: April 16, 2004
Working Paper Series
859 downloads
Trade Unions and Tax Incidence
Vassilis T. Rapanos
University of Athens - Department of Economics, Politics and the State
Date Posted: April 15, 2004
Working Paper Series
45 downloads
Are Individual Investors Tax Savvy? Evidence from Retail and Discount Brokerage Accounts
Journal of Public Economics, Vol. 88, No. 1-2, pp. 419-442, January 2004
Brad M. Barber and
Terrance Odean
University of California, Davis
and
University of California, Berkeley - Haas School of Business
Date Posted: April 15, 2004
Accepted Paper Series
The Shortest Pareto-Improving Pension Reform in an Open Economy
Aberdeen Business School Economics Working Paper No. 04-02
Tatiana Damjanovic
University of St. Andrews - School of Economics and Finance
Date Posted: April 14, 2004
Working Paper Series
50 downloads
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