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1,062,391 Total downloads
Showing Papers 6,301 - 6,350 of 7,513
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Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets? Darden Business School Working Paper No. 03-09
Mary Margaret Frank and
Sonja O. Rego
Date Posted: August 07, 2003896 downloads
Estimating the Shadow Economy in Italy: A Structural Equation Approach U of Aarhus, Economics Working Paper No. 2003-7
Roberto Dell'Anno
Date Posted: August 06, 2003
Firms, Industries, and Unemployment Insurance: An Analysis Using Employer-Employee Data IZA Discussion Paper No. 811
Miles Corak and
Wen-Hao Chen
Date Posted: August 05, 200352 downloads
Taxation and Evasion in the Presence of Extortion by Organized Crime CEFIR Working Paper
Michael Alexeev ,
Eckhard Janeba and
Stefan Osborne
Date Posted: August 02, 2003194 downloads
Optimal Utilitarian Taxation and Horizontal Equity CESifo Working Paper Series No. 977
Henrik Jordahl and
Luca Micheletto
Date Posted: July 31, 200390 downloads
Capital Taxation May Survive in Open Economies CESifo Working Paper Series No. 975
Giacomo Corneo and
Michael Braulke
Date Posted: July 31, 200367 downloads
Is the Completion of the EU Single Market Hindered by VAT Evasion? CESifo Working Paper Series No. 974
Chang Woon Nam ,
Andrea Gebauer
and
Rüdiger Parsche
Date Posted: July 31, 2003268 downloads
Tax Deductibility of Commuting Expenses and Residential Land Use with More Than One Center CESifo Working Paper Series No. 972
Matthias Wrede
Date Posted: July 31, 200383 downloads
Environmental Policy Choice under Uncertainty Tinbergen Institute Discussion Paper No. 2003-011/1
Ioulia V. Ossokina
and
Otto H. Swank
Date Posted: July 30, 200384 downloads
You Only Die Once: Managing Discrete Interdependent Risks
Geoffrey M. Heal and
Howard Kunreuther
Date Posted: July 24, 2003135 downloads
Arbitrage and the Tax Code
Michael F. Gallmeyer and
Sanjay Srivastava
Date Posted: July 23, 2003Last Revised: July 25, 2010241 downloads
Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation Journal of Finance, Forthcoming
Benjamin C. Ayers ,
Craig E. Lefanowicz and
John R. Robinson
Date Posted: July 22, 2003
Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS 109 Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Catherine M. Schrand and
M.H. Franco Wong
Date Posted: July 22, 2003
Evaluating International Tax Reform Harvard NOM Working Paper No. 03-48
Mihir A. Desai and
James R. Hines Jr.
Date Posted: July 20, 2003792 downloads
Adjusting Capital Income Taxation: Some Lessons from the Italian Experience Universita di Lecce Department of Economics Working Paper No. 23/10
Julian Alworth and
Giampaolo Arachi
Date Posted: July 16, 2003118 downloads
Integrating Managerial and Tax Objectives in Transfer Pricing
Tim Baldenius ,
Nahum D. Melumad and
Stefan J. Reichelstein
Date Posted: July 16, 20032022 downloads
What Can We Infer About a Firm's Taxable Income from its Financial Statements?
Michelle Hanlon
Date Posted: July 02, 2003881 downloads
The Determinants of Wagering Behavior Managerial and Decision Economics, October 1989
Ramon P. DeGennaro
Date Posted: June 30, 2003
Incentives to Borrow and the Demand for Mortgage Debt: An Analysis of Tax Reforms CEPR Discussion Paper No. 3903
Tullio Jappelli and
Luigi Pistaferri
Date Posted: June 26, 200323 downloads
Are Tax Subsidies for Private Medical Insurance Self-financing? Evidence from a NHS Outpatient Microsimulation Model UPF Economics and Business Working Paper No. 632
Ángel López Nicolás and
Marcos Vera-Hernández
Date Posted: June 26, 200349 downloads
Measuring Taxes on Income from Capital: Evidence from the UK CESifo Working Paper Series No. 968
Michael P. Devereux and
Alexander Klemm
Date Posted: June 26, 200394 downloads
The French Tax on Air Pollution: Some Preliminary Results
on its Effectiveness FEEM Working Paper No. 44.2003
Katrin Millock and
Céline Nauges
Date Posted: June 25, 2003235 downloads
The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters Carleton University, Economic Working Paper No. 02-11
Stanley L. Winer and
Walter Hettich
Date Posted: June 25, 2003349 downloads
The Redistributive Effects of Tax Evasion: A Comparison between Conventional and Multi-Criteria Perspectives Econpubblica Working Paper No. 81
Roberto Galbiati
and
Alberto Zanardi
Date Posted: June 23, 2003230 downloads
Earnings Management in Response to a Windfall Tax in the Water and Sewerage Utility Companies in England and Wales Lancaster University Management School Working Paper No. LUMSWP2003/017
Wendy Beekes
Date Posted: June 23, 2003178 downloads
Tourist Arrivals in India: How Important are Domestic Disorders
Richa Dhariwal
Date Posted: June 23, 2003464 downloads
Measuring Taxes on Income from Capital CESifo Working Paper Series No. 962
Michael P. Devereux
Date Posted: June 21, 2003183 downloads
The 'Taxing Wages' Approach to Measuring the Tax Burden on Labour CESifo Working Paper Series No. 967
Christopher Heady
Date Posted: June 21, 2003133 downloads
Using Micro-Data to Assess Average Tax Rates CESifo Working Paper Series No. 966
W. Steven Clark
Date Posted: June 19, 200388 downloads
Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada CESifo Working Paper Series No. 965
James B. Davies and
Kirk A. Collins
Date Posted: June 19, 2003110 downloads
The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses CESifo Working Paper Series No. 964
Harry Grubert
Date Posted: June 19, 2003507 downloads
How to Measure the Tax Burden on Labour at the Macro-Level? CESifo Working Paper Series No. 963
Jakob de Haan ,
Jan-Egbert Sturm and
Bjorn Volkerink
Date Posted: June 19, 2003211 downloads
The Significance of Credits and Subsidies in Russian Agriculture World Bank Policy Research Working Paper No. 1441
Douglas A. Galbi
Date Posted: June 19, 2003102 downloads
Tax Incentives to Saving and Borrowing CEPR Discussion Paper No. 3881
Tullio Jappelli and
Luigi Pistaferri
Date Posted: June 17, 200328 downloads
Capital Mobility and Tax Competition: A Survey Foundations and Trends in Microeconomics, Vol. 1, No. 1, pp. 1-62, 2005
Clemens Fuest ,
Bernd Huber and
Jack Mintz
Date Posted: June 17, 2003580 downloads
Horses and Rabbits? Optimal Dynamic Capital Structure from Shareholder and Manager Perspectives
Nengjiu Ju ,
Robert Parrino ,
Michael S. Weisbach and
Allen M. Poteshman
Date Posted: June 16, 20031030 downloads
Coming in from the 'Cold': The Case for ESD Codification Tax Notes, Vol. 99, No. 8, May 26, 2003
Samuel C. Thompson, Jr. and
Robert Allen Clary II
affiliation not provided to SSRN
Date Posted: June 16, 2003122 downloads
Armenia's Public Finance System: A Comparison of Fiscal Burden with Other Former Soviet Republics Andreas School of Business Working Paper Series
Robert W. McGee
Date Posted: June 16, 2003165 downloads
Debt Policy, Corporate Taxes, and Discount Rates UCLA Finance Working Paper No. 14-02
Mark Grinblatt and
Jun Liu
Date Posted: June 13, 2003260 downloads
The Double Dividend Hypothesis of Environmental Taxes: A Survey FEEM Working Paper No. 60.2003; CESifo Working Paper Series No. 946
Ronnie Schöb
Date Posted: June 11, 2003447 downloads
Environmental Tax Policy and Long-Run Economic Growth Japanese Economic Review, Vol. 54, pp. 203-217, June 2003
Tetsuo Ono
Date Posted: June 09, 200323 downloads
Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules CIRPEE Working Paper No. 03-05
Jean-Yves Duclos ,
Paul Makdissi and
Quentin T. Wodon
Date Posted: June 05, 200379 downloads
Gray's Ghost - A Conversation about the Onshore Trust Iowa Law Review, Vol. 85, No. 4, May 2000
Karen E. Boxx
Date Posted: June 05, 2003
Working Poor in Europe: A Partial Basis Income for Workers?
Wolfgang Strengmann-Kuhn
Date Posted: June 04, 2003155 downloads
The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics ZEW Discussion Paper No. 02-46
Lothar Lammersen
affiliation not provided to SSRN
Date Posted: June 03, 2003177 downloads
ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation ZEW Discussion Paper No. 02-81
Anne Schäfer
and
Christoph Spengel
Date Posted: May 30, 2003331 downloads
Optimal Public Policy for Venture Capital Backed Innovation University of St. Gallen Department of Economics Discussion Paper No. 2003-09
Christian Keuschnigg
Date Posted: May 30, 2003486 downloads
Optimal Public Policy for Venture Capital Backed Innovation CEPR Discussion Paper No. 3850
Christian Keuschnigg
Date Posted: May 28, 200323 downloads
Paradoxes of the Safe Society: A Rational Actor Approach to the Reconceptualization of Risk and the Reformation of Risk Regulation University of Pennsylvania Law Review, Vol. 151, 2003
Jason Scott Johnston
Date Posted: May 28, 2003
Government Subsidies for Private Community Services: The Case of School Education La Trobe University, School of Business Discussion Paper No. 03.01
Buly A. Cardak and
Phillip Hone
Date Posted: May 23, 2003105 downloads
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