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1,061,133 Total downloads
Showing Papers 651 - 700 of 7,508
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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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Inflation and Capital Gains
Tax Notes, Vol. 75, No. 9, 1997
Bruce Bartlett
Independent
Date Posted: September 09, 2012
Accepted Paper Series
17 downloads
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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