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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
Papers Received in
  Last 12 months:
68,968

Paper Downloads:
To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H24
189,125 Total downloads
Showing Papers 651 - 700 of 1,251
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Incl. Electronic Paper A Revised Note: What is the Appropriate Tax-Base for President-Elect Obama's High-Income Household Tax?
David P. Bernstein
U.S. Treasury Department
Date Posted: November 08, 2008
Last Revised: March 19, 2012
Working Paper Series
55 downloads

Incl. Electronic Paper The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea
Chapman University Law Research Paper No. 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: November 02, 2008
Last Revised: November 26, 2010
Accepted Paper Series
613 downloads

Incl. Electronic Paper Financing Reverse Exchanges and Safeguarding Exchange Proceeds
Journal of Taxation and Regulation of Financial Institutions, Vol. 22, No. 1, 2008
Bradley T. Borden
Brooklyn Law School
Date Posted: November 01, 2008
Accepted Paper Series
138 downloads

Incl. Electronic Paper 2008 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 28, 2008
Working Paper Series
608 downloads

Incl. Electronic Paper Time is of the Essence: Seize the Opportunity for Fulfillment in 2009
American Bar Association - Section of Taxation News Quarterly, Vol. 28, No. 1, Fall 2008
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: October 28, 2008
Last Revised: November 23, 2008
Accepted Paper Series
66 downloads

Taxation Policy in Virtual Worlds: Issues Raised by Second Life and Other Unstructured Games
Journal of Legal Tax Research, Vol. 6, No. 1, pp. 94-107, Fall 2008
William D. Terando , Brian Mennecke , Diane Joyce Janvrin and William N. Dilla
Iowa State University , Iowa State University , Iowa State University - Department of Accounting and Finance and Iowa State University - Department of Accounting and Finance
Date Posted: October 24, 2008
Last Revised: February 13, 2013
Accepted Paper Series

Incl. Electronic Paper A Guide to Taxation and Management Decisions
Darden Case No. UVA-C-2185
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
133 downloads

Incl. Electronic Paper A Supplement to Accounting for Stock Options (UVA-C-2155)
Darden Case No. UVA-C-2188
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
48 downloads

Incl. Electronic Paper Accounting for Stock Options
Darden Case No. UVA-C-2155
Richard Brownlee and Luann J. Lynch
University of Virginia (UVA) - Darden School of Business and University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
170 downloads

Incl. Electronic Paper Effective 'Estee-Te' Tax Planning Through Financial Engineering: Estee Lauder Companies Inc.
Darden Case No. UVA-C-2261
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
150 downloads

Incl. Electronic Paper Microsoft and the Tax Reform Act of 1986
Darden Case No. UVA-C-2186
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
26 downloads

Incl. Electronic Paper Oracle's Acquisition of Siebel Systems: The Battle of Two Silicon Valley Titans Comes to an End
Darden Case No. UVA-C-2271
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
79 downloads

Incl. Electronic Paper The Treatment of Outstanding Employee Stock Options in Mergers and Acquisitions
Darden Case No. UVA-C-2260
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
99 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
1108 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
718 downloads

Incl. Electronic Paper 'Klin'-ing Up: Effects of Polish Tax Reforms on Those In and on Those Out
IZA Discussion Paper No. 3746
Leszek Morawski and Michal Myck
University of Warsaw - Department of Economics and Business and German Institute for Economic Research (DIW Berlin)
Date Posted: October 13, 2008
Working Paper Series
14 downloads

Incl. Electronic Paper Analysis of New Hampshire Income Tax Proposal
Steve Black
Texas Tech University School of Law
Date Posted: October 13, 2008
Working Paper Series
34 downloads

Incl. Electronic Paper A Daddy-Daughter Chat About Economic Substance
Steve Black
Texas Tech University School of Law
Date Posted: October 12, 2008
Working Paper Series
35 downloads

Incl. Electronic Paper Measuring the Tax Benefit of a Tax-Deferred Annuity
Journal of Financial Planning, Forthcoming
David F. Babbel and Ravi Reddy
University of Pennsylvania - The Wharton School - Finance and Insurance Departments and affiliation not provided to SSRN
Date Posted: October 11, 2008
Last Revised: September 08, 2009
Working Paper Series
127 downloads

Incl. Electronic Paper Taxing Leisure Complements
NBER Working Paper No. W14397
Louis Kaplow
Harvard Law School
Date Posted: October 10, 2008
Working Paper Series
26 downloads

Incl. Electronic Paper Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives
IZA Discussion Paper No. 3721
Alari Paulus and Andreas Peichl
University of Essex - Institute for Social and Economic Research (ISER) and Institute for the Study of Labor (IZA)
Date Posted: October 06, 2008
Working Paper Series
98 downloads

Incl. Electronic Paper Does the Failure to Appoint Collection Due Process Hearing Officers Violate the Constitution's Appointments Clause?
Journal of Tax Practice and Procedure, October/November 2008, Cardozo Legal Studies Research Paper No. 245
Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: October 06, 2008
Last Revised: January 26, 2009
Accepted Paper Series
80 downloads

Incl. Electronic Paper Income versus Consumption Tax Baselines for Tax Expenditures
National Tax Journal, Forthcoming
Robert Carroll , David Joulfaian and James Mackie
American University - School of Public Affairs , Government of the United States of America - Department of the Treasury - Office of Tax Analysis and U.S. Department of the Treasury
Date Posted: October 03, 2008
Last Revised: February 22, 2010
Accepted Paper Series
105 downloads

Taxes and the Backdating of Stock Option Exercise Dates
Journal of Accounting & Economics (JAE), Forthcoming
Dan S. Dhaliwal , Merle Erickson and Shane Heitzman
University of Arizona - Department of Accounting , University of Chicago - Booth School of Business and Simon School of Business, University of Rochester
Date Posted: September 29, 2008
Accepted Paper Series

Incl. Electronic Paper Ability to Pay and the Taxation of Virtual Income
75 Tennessee Law Review 696 (2008)
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: September 28, 2008
Last Revised: August 09, 2012
Accepted Paper Series
167 downloads

Incl. Electronic Paper What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax
NYU Law and Economics Research Paper No. 08-42
Lily L. Batchelder
New York University School of Law
Date Posted: September 28, 2008
Last Revised: November 04, 2008
Working Paper Series
553 downloads

Incl. Electronic Paper Assortative Marriage and the Effects of Government Homecare Subsidy Programs on Gender Wage and Participation Inequality
Journal of Public Economics, Vol. 91, Nos. 5-6, 2007
Seungjin Han and David Bjerk
McMaster University - Department of Economics and Claremont Colleges - Robert Day School of Economics and Finance
Date Posted: September 26, 2008
Accepted Paper Series
22 downloads

Incl. Electronic Paper Tax Systems, Financial Integration and Efficiency of European Capital Markets
Ente per gli Studi Monetari, Bancari e Finanziari Luigi Einaudi
Roberto Violi
Bank of Italy
Date Posted: September 22, 2008
Working Paper Series
111 downloads

Incl. Electronic Paper Capital Income Taxation in the EU: Financial Integration and Beyond
Review of Economic Conditions in Italy, September-December 2006
Roberto Violi
Bank of Italy
Date Posted: September 18, 2008
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Role of Taxes in Compensation: A Case of Shareholder Expropriation
Annita Florou
King's College London
Date Posted: September 18, 2008
Last Revised: November 17, 2008
Working Paper Series
103 downloads

Incl. Electronic Paper Subsidies on Low Skilled's Social Security Contributions: The Case of Belgium
John K. Dagsvik , Kristian Orsini and Zhiyang Jia
Statistics Norway , KU Leuven and affiliation not provided to SSRN
Date Posted: September 17, 2008
Working Paper Series
21 downloads

Incl. Electronic Paper From the Greedy to the Needy
Oregon Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2009-05
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 16, 2008
Last Revised: January 11, 2009
Accepted Paper Series
215 downloads

Incl. Electronic Paper Cash Businesses and Tax Evasion
Stanford Law & Policy Review, Vol. 20, 2009
Susan C. Morse , Stewart Karlinsky and Joseph Bankman
University of California Hastings College of the Law , San Jose State University - Donald and Sally Lucas Graduate School of Business and Stanford Law School
Date Posted: September 11, 2008
Last Revised: November 14, 2012
Accepted Paper Series
385 downloads

Incl. Electronic Paper Effects of German Reform of the Company Taxation 2008 and the Austrian Group Taxation on the Transnational Enterprise Acquisition (Auswirkungen der deutschen Unternehmensteuerreform 2008 und der oesterreichischen Gruppenbesteuerung auf den grenzueberschreitenden Unternehmenserwerb)
André Bauer , Deborah Knirsch Schanz , Rainer Niemann and Sebastian Schanz
University of Graz - School of Economics and Social Sciences , Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) , University of Graz, Center for Accounting Research and University of Bielefeld
Date Posted: September 05, 2008
Working Paper Series
50 downloads

Incl. Electronic Paper Employee Choice of Flexible Spending Account Participation and Health Plan
Andrew Young School of Policy Studies Research Paper Series No. 08-23
Barton H. Hamilton and James Marton
Washington University, Saint Louis - John M. Olin School of Business and Georgia State University - Andrew Young School - Department of Economics
Date Posted: September 03, 2008
Working Paper Series
72 downloads

Incl. Electronic Paper Profits-Only Partnership Interests
Brooklyn Law Review, Vol. 74, p. 1283, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: September 03, 2008
Last Revised: October 09, 2009
Accepted Paper Series
573 downloads

Incl. Electronic Paper Dynamic Investment and Financing under Personal Taxation
Erwan Morellec and Norman Schürhoff
Swiss Finance Institute and University of Lausanne
Date Posted: September 02, 2008
Working Paper Series
84 downloads

Incl. Electronic Paper Borrowing from Yourself: 401(K) Loans and Household Balance Sheets
Geng Li and Paul A. Smith
Federal Reserve Board and Federal Reserve Board of Governors
Date Posted: August 14, 2008
Working Paper Series
63 downloads

Incl. Electronic Paper Financial Student Aid and Enrollment into Higher Education: New Evidence from Germany
IZA Discussion Paper No. 3601
Viktor Steiner and Katharina Wrohlich
Zentrum Fuer Europaeische Wirtschaftsforschung (ZEW) - Center for European Economic Research and DIW Berlin, German Institute for Economic Research
Date Posted: August 04, 2008
Working Paper Series
47 downloads

Incl. Electronic Paper Substantive Tax Equity and Adjusting the Income Tax for Regional Cost of Living Differences
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 26, 2008
Last Revised: February 11, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper Optimal Policy with Heterogeneous Preferences
Harvard Law and Economics Discussion Paper No. 617
Louis Kaplow
Harvard Law School
Date Posted: July 25, 2008
Working Paper Series
111 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
717 downloads

Incl. Electronic Paper Capital Income Taxation with Work Incentives
Marshall School of Business Working Paper No. MKT 12-08
Sagiri Kitao
Federal Reserve Banks - Federal Reserve Bank of New York
Date Posted: July 16, 2008
Last Revised: September 16, 2008
Working Paper Series
52 downloads

Taxes and Elections
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: July 12, 2008
Working Paper Series

Incl. Electronic Paper The Non-Option: Understanding the Dearth of Discounted Employee Stock Options
CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Boston University School of Law
Date Posted: June 28, 2008
Last Revised: June 29, 2009
Working Paper Series
175 downloads

Incl. Electronic Paper 'The Unequal Taxation of Equals' in a Consumption Tax World?
DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series, 1st ed., Chapter 7, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 08-030
Lester B. Snyder
University of San Diego School of Law
Date Posted: June 26, 2008
Accepted Paper Series
76 downloads

Incl. Electronic Paper On the Aronson-Johnson-Lambert Decomposition of the Redistributive Effect
Universita' degli Studi di Milano Dept of Economics, Business and Statistics Working Paper No. 2007-13
Simone Pellegrino and Achille Vernizzi
affiliation not provided to SSRN and Università degli Studi di Milano
Date Posted: June 26, 2008
Working Paper Series
24 downloads

Incl. Electronic Paper Optimal Retirement Age
New York University Review of Employee Benefits and Executive Compensation, Forthcoming
Jonathan Barry Forman and Bing Yung-Ping Chen
University of Oklahoma College of Law and University of Massachusetts at Boston - Gerontology Institute
Date Posted: June 25, 2008
Accepted Paper Series
463 downloads

Incl. Electronic Paper Like-Kind Exchanges of Personal-Use Residences
Tax Notes, Vol. 119, No. 12, 2008
Bradley T. Borden and Alex Hamrick
Brooklyn Law School and Wachovia Bank
Date Posted: June 22, 2008
Last Revised: June 25, 2008
Accepted Paper Series
178 downloads

Incl. Electronic Paper Migration Incentives and Taxation: Do Marginal Taxes Matter?
Univ. of Aarhus Economics Working Paper No. 2004-07
Bo Sandemann Rasmussen
University of Aarhus - Department of Economics
Date Posted: June 18, 2008
Working Paper Series
14 downloads


 

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