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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
Papers Received in
  Last 12 months:
68,898

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To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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238,027
Total References: 8,463,775
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5,708,794
Papers with
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: H2
1,061,133 Total downloads
Showing Papers 651 - 700 of 7,508
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Incl. Electronic Paper Social Security and Economic Integration
Lionel Artige , Antoine Dedry and Pierre Pestieau
University of Liege - HEC Management School , University of Liege - HEC Management School and University of Liege - Research Center on Public and Population Economics
Date Posted: September 26, 2012
Last Revised: February 27, 2013
Working Paper Series
15 downloads

Incl. Electronic Paper Social Security Taxation and Compliance: The Chinese Evidence
Jie Mao , Lei Zhang and Jing Zhao
University of International Business and Economics - School of International Trade and Economics , Tsinghua Univesrsity and Tsinghua University - School of Economics & Management
Date Posted: September 26, 2012
Working Paper Series
33 downloads

Incl. Electronic Paper Everything You Always Wanted to Know About Farid But Were Afraid to Ask
Florida Tax Review, Vol. 13, 2012, Hofstra Univ. Legal Studies Research Paper No. 12-22
Linda Galler
Hofstra University - Maurice A. Deane School of Law
Date Posted: September 25, 2012
Last Revised: January 12, 2013
Accepted Paper Series
161 downloads

Incl. Electronic Paper James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff
Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
George K. Yin
University of Virginia School of Law
Date Posted: September 24, 2012
Last Revised: January 16, 2013
Accepted Paper Series
371 downloads

Incl. Electronic Paper Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees
Ling Lei Lisic
George Mason University - Accounting Program
Date Posted: September 22, 2012
Last Revised: October 23, 2012
Working Paper Series
89 downloads

Incl. Electronic Paper Social Spending, Taxes and Income Redistribution in Uruguay
Departamento de Economia, Facultad de Ciencias Socilaes Universidad de la Republica, Documentos de Trabajo 12/12
Marisa Bucheli , Nora Lustig , Maximo Rossi and Florencia Amabile
Universidad de la Republica, Uruguay , Tulane University , Departamento de Economía, dECON and affiliation not provided to SSRN
Date Posted: September 22, 2012
Working Paper Series
16 downloads

Incl. Electronic Paper Change We Can't Believe In...Or Afford: Why the Timing is Wrong to Reduce the Estate Tax on the Wealthiest Americans
University of Memphis Law Review, Vol. 42, p. 493, Spring 2012
Phyllis Smith
Florida A&M University College of Law
Date Posted: September 21, 2012
Accepted Paper Series
60 downloads

Incl. Electronic Paper The Connection between Competitiveness and International Taxation
Tax Law Review, Vol. 65, pp. 349, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-29
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: September 21, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper Public Investment in Private Higher Education: Estimating the Value of Nonprofit College and University Tax Exemptions
Tellus Institute, September 2012
Joshua Humphreys and Ann Solomon
Tellus Institute and Tellus Institute
Date Posted: September 20, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Incentives for Tax Planning and Avoidance: Evidence from the Field
MIT Sloan Research Paper No. 4990-12
John R. Graham , Michelle Hanlon , Terry J. Shevlin and Nemit Shroff
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 19, 2012
Last Revised: April 21, 2013
Working Paper Series
463 downloads

Incl. Electronic Paper Markets Can Cure Spam Zombies
Marshall W. Van Alstyne and Sarah Zatko
Boston University - Department of Management Information Systems and Boston University - Department of Computer Science
Date Posted: September 18, 2012
Working Paper Series
9 downloads

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report: Canada
Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law, Institute for Austrian and International Tax Law (2012, Forthcoming)
Allison Christians
McGill University - Faculty of Law
Date Posted: September 18, 2012
Last Revised: March 28, 2013
Accepted Paper Series

Uneven Treatment of Family Life? Horizontal Equity in the U.S. Tax and Transfer System
Sebastian Eichfelder , Timm Boenke and Stephen Utz
University of Wuppertal , Free University of Berlin (FUB) - Department of Business and Economics and University of Connecticut School of Law
Date Posted: September 18, 2012
Working Paper Series

Incl. Electronic Paper If Charity Begins at Home, Why Do We Go Searching Abroad? Why the Federal Adoption Tax Credit Should Not Be Used to Subsidize International Adoptions
Lewis & Clark Law Review, Forthcoming
DeLeith Duke Gossett
Texas Tech University School of Law
Date Posted: September 16, 2012
Last Revised: February 15, 2013
Accepted Paper Series
71 downloads

Incl. Electronic Paper Organisational Review of the Inland Revenue Department
Report to the Minister of Revenue, 1994, Victoria University of Wellington Legal Research Paper
Ivor Richardson , David Edwards , David Henry and Murray Horn
Victoria University of Wellington - Faculty of Law , Deloitte Research , Government of New Zealand and Government of New Zealand
Date Posted: September 16, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Measures of R&D Tax Incentives for OECD Countries
Melbourne Institute Working Paper No. 17
Russell K. Thomson
University of Melbourne - Melbourne Institute of Applied Economic and Social Research
Date Posted: September 15, 2012
Working Paper Series
159 downloads

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets
Accounting Review, Forthcoming
Diana Falsetta , Tim Rupert and Arnold Wright
University of Miami - Department of Accounting , Northeastern University and Northeastern University - Accounting Area
Date Posted: September 14, 2012
Accepted Paper Series

Incl. Electronic Paper Pooled Registered Pension Plans: Pension Saviour - Or a New Tax on the Poor?
C.D. Howe Institute Commentary No. 359
James Pierlot and Alexandre Laurin
affiliation not provided to SSRN and C.D. Howe Institute
Date Posted: September 14, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Tax Planning and Financial Expertise in the Audit Committee
John R. Robinson , Yanfeng Xue and May H. Zhang
University of Texas at Austin , George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Date Posted: September 14, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Bringing French Public Debt Down: The Options for Fiscal Consolidation
CESifo Working Paper Series No. 3928
Balázs Égert
Organization for Economic Co-Operation and Development (OECD)
Date Posted: September 13, 2012
Working Paper Series
58 downloads

Incl. Electronic Paper Climate Policy and Fiscal Constraints: Do Tax Interactions Outweigh Carbon Leakage?
Resources for the Future Discussion Paper No. 12-19
Carolyn Fischer and Alan K. Fox
Resources for the Future and Government of the United States of America - Research Division
Date Posted: September 12, 2012
Working Paper Series
15 downloads

Incl. Electronic Paper On the Policy Implications of Changing Longevity
CESifo Working Paper Series No. 3926
Pierre Pestieau and Gregory Ponthiere
University of Liege - Research Center on Public and Population Economics and Paris School of Economics (PSE)
Date Posted: September 12, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Reducing Tax Avoidance by Changing Structures, Processes and Drafting
TAX AVOIDANCE AND THE RULE OF LAW, IBFD Publications and Australian Tax Research Foundation, Amsterdam, 1997
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 12, 2012
Accepted Paper Series
22 downloads

Incl. Electronic Paper The Impact of Inter-Municipal Cooperation on Local Public Spending?
GATE Working Paper No. 1225
Quentin Frère , Matthieu Leprince and Sonia Paty
Institut National de la Recherche Agronomique (INRA) - CESAER , Université de Rennes I - Center for Research in Economics and Management (CREM) and French National Center for Scientific Research (CNRS) - Institute of Economic Theory and Analysis (GATE)
Date Posted: September 12, 2012
Working Paper Series
18 downloads

Incl. Electronic Paper The Tax Benefits and Revenue Costs of Tax Deferral
Investment Company Institute White Paper, September 2012
Peter J. Brady
Investment Company Institute
Date Posted: September 12, 2012
Accepted Paper Series
65 downloads

Incl. Electronic Paper Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: September 12, 2012
Last Revised: September 20, 2012
Accepted Paper Series
368 downloads

Incl. Electronic Paper Why Tax High-Cost Employer Health Plans?
New York University School of Law, Tax Law Review, Forthcoming, Minnesota Legal Studies Research Paper No. 12-41
Amy Monahan
University of Minnesota - Twin Cities - School of Law
Date Posted: September 11, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen (Interest Barrier-Induced Interest Deduction Restrictions, the Debt Capital Tax Shield, and Entrepreneurial Capital Structure Decisions )
Arqus Quantative Tax Research Discussion Paper No. 100
Tasja Klotzkowski , Massbaum Alexandra and Caren Sureth
University of Passau , University of Paderborn - Faculty of Business Administration, Economics and Business Computing and University of Paderborn
Date Posted: September 10, 2012
Last Revised: February 14, 2013
Working Paper Series
3 downloads

Indirect FDI
The Journal of World Investment & Trade, Volume 13, Number 4, 2012 , pp. 542-555
Kalman Kalotay
United Nations Conference on Trade and Development (UNCTAD)
Date Posted: September 10, 2012
Accepted Paper Series

Incl. Electronic Paper The Income of Immigrants Who Pursue Post-Secondary Education in Canada
Perspectives on Labour and Income, Fall 2011, Vol. 23. No. 3
Anne-Marie Rollin
Statistics Canada
Date Posted: September 10, 2012
Accepted Paper Series
5 downloads

Incl. Electronic Paper Environmental Economics: An Integrated Approach -- Chapter 1: Introduction
Forthcoming CRC Taylor & Francis book.
Philip E. Graves
University of Colorado at Boulder - Department of Economics
Date Posted: September 09, 2012
Last Revised: March 11, 2013
Accepted Paper Series
223 downloads

Incl. Electronic Paper Dividend Taxes and Income Shifting
FAccT Center Working Paper No. 07/2012
Annette Alstadsæter and Martin Jacob
University of Oslo and WHU - Otto Beisheim School of Management
Date Posted: September 09, 2012
Last Revised: December 01, 2012
Working Paper Series
34 downloads

Incl. Electronic Paper Inflation and Capital Gains
Tax Notes, Vol. 75, No. 9, 1997
Bruce Bartlett
Independent
Date Posted: September 09, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper State Aid to Business in the European Union: A Focus on the Car Sector
University of Pavia Department of Economics and Management Working Paper No. 1
Marcella Nicolini , Carlo Scarpa and Paola Valbonesi
University of Pavia - Department of Political Economy and Quantitative Methods , University of Brescia and University of Padua - Department of Economics and Management
Date Posted: September 09, 2012
Working Paper Series
10 downloads

Incl. Electronic Paper Innovation Driven Economic Growth in Multiple Regions and Taxation: A Dynamic Analysis
RIT Economics Department Working Paper No. 12-08
Amitrajeet A. Batabyal and Hamid Beladi
Rochester Institute of Technology and University of Texas at San Antonio - College of Business - Department of Economics
Date Posted: September 08, 2012
Working Paper Series
15 downloads

Incl. Electronic Paper International Fiscal Association Conference: Key Note Address
New Zealand Journal Taxation of Law and Policy, Vol. 2, No. 8, pp. 133, 2002
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 06, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Domestic Policies, Hidden Protection and the GATT/WTO
Claustre Bajona and Josh Ederington
Ryerson University and University of Kentucky - Department of Economics
Date Posted: September 05, 2012
Working Paper Series
17 downloads

Incl. Electronic Paper Form Follows Function? Evidence on Tax Savings by Multinational Holding Structures
ZEW - Centre for European Economic Research Discussion Paper No. 12-057
Daniel Dreßler
Centre for European Economic Research (ZEW)
Date Posted: September 05, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper Determining Countries' Tax Effort
Hacienda Pública Española/Revista de Economía Pública, 195-(4/2010): 65-87,
Carola Pessino and Ricardo Fenochietto
Universidad del CEMA and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: September 04, 2012
Accepted Paper Series
40 downloads

Incl. Electronic Paper Tax Incentives and Capital Structure Choice: Evidence from Germany
Thomas Hartmann-Wendels , Ingrid Stein and Alwin Stöter
University of Cologne - Department of Banking , European Central Bank (ECB) and University of Cologne - Department of Banking
Date Posted: September 04, 2012
Last Revised: November 28, 2012
Working Paper Series
77 downloads

Incl. Electronic Paper Uncertainty in Integrated Assessment Modelling: Can Global Sensitivity Analysis Be of Help?
IEFE Working Paper No. 52
Barry Anderson , Emanuele Borgonovo , Marzio Galeotti and Roberto Roson
Bocconi University , Bocconi University - Department of Decision Sciences , University of Milan - Department of Economics, Business and Statistics (DEAS) and Ca Foscari University of Venice - Department of Economics
Date Posted: September 04, 2012
Working Paper Series
36 downloads

Incl. Electronic Paper Mitigating Liquidity Constraints: Public Export Credit Guarantees in Germany
CESifo Working Paper Series No. 3908
Gabriel J. Felbermayr , Inga Heiland and Erdal Yalcin
Independent , CESifo (Center for Economic Studies and Ifo Institute for Economic Research) - Ifo Institute for Economic Research and CESifo (Center for Economic Studies and Ifo Institute for Economic Research) - Ifo Institute for Economic Research
Date Posted: September 01, 2012
Working Paper Series
29 downloads

The Value Relevance of Book-Tax Differences in Brazil
Renato Rovetta Passamani , Antonio Lopo Martinez and Aridelmo Teixeira
FUCAPE Business School , FUCAPE Business School and FUCAPE Business School
Date Posted: September 01, 2012
Last Revised: November 15, 2012
Working Paper Series

Incl. Electronic Paper Trading Off Generations: Equity, Discounting, and Climate Change
European Economic Review, Forthcoming
Maik T. Schneider , Christian P. Traeger and Ralph Winkler
Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich , University of California, Berkeley and University of Bern - Department of Economics
Date Posted: August 31, 2012
Accepted Paper Series
19 downloads

Incl. Electronic Paper Optimal Taxation in a Limited Commitment Economy
PIER Working Paper No. 12-033
Yena Park
University of Pennsylvania - Department of Economics
Date Posted: August 30, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper The Bequest Tax as Long-Term Care Insurance
CESifo Working Paper Series No. 3901
Johann K. Brunner
University of Linz - Department of Economics
Date Posted: August 29, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper The Determinants of VAT Introduction: A Spatial Duration Analysis
CentER Discussion Paper Series No. 2012-071
Pavel Cizek , Jinghua Lei and Jenny E. Ligthart
Tilburg University - Department of Econometrics & Operations Research , Tilburg University - Department of Econometrics & Operations Research and Tilburg University - CentER, Department of Economics
Date Posted: August 29, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper Tax and Corporate Governance: Exploring the Connect
Journal on Governance, Vol. 1, No. 5, pp. 451-463, 2012
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2012
Accepted Paper Series
59 downloads

Incl. Electronic Paper Tax Regimes, Regulatory Change and Corporate Income Tax Aggressiveness in China
25th Australasian Finance and Banking Conference 2012
Guodong Yuan , Ron P. McIver and Michael Burrow
University of South Australia - School of Commerce , Centre for Applied Financial Studies (CAFS), University of South Australia - School of Commerce and Centre for Applied Financial Studies (CAFS), University of South Australia - School of Commerce
Date Posted: August 28, 2012
Last Revised: January 23, 2013
Working Paper Series
105 downloads

Incl. Electronic Paper The Life and Death of Copyright
Wisconsin Law Review, Vol. 2011, No. 2, pp. 219-272, March 2011, Thomas Jefferson School of Law Research Paper No. 2137795
Deven R. Desai
Thomas Jefferson School of Law
Date Posted: August 28, 2012
Accepted Paper Series
22 downloads


 

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