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Full Text Papers: 393,337
Authors: 226,553
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Last 12 months: 11,179,656
Last 30 days: 1,087,338

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SSRN eLibrary Search Results
JEL Code: H2
1,060,820 Total downloads
Showing Papers 6,551 - 6,600 of 7,505
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Incl. Electronic Paper The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective
U of Michigan Law & Economics, Olin Working Paper No. 08-013, U of Michigan Public Law Working Paper No. 115
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: August 04, 2008
Last Revised: August 15, 2008
Working Paper Series
923 downloads

Incl. Electronic Paper The One-Stop-Shop in VAT and RST: Common Approaches to EU-US Consumption Tax Problems
Boston Univ. School of Law Working Paper No. 06-27, Tax Notes International, Vol. 2005, p. 693, February 21, 2005
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 06, 2006
Accepted Paper Series
227 downloads

Incl. Electronic Paper The Operation of the Individual Mandate
Tax Notes, p. 521, 2011, FSU College of Law, Public Law Research Paper No. 548
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: August 04, 2011
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Opinion of Italians on Tax Evasion
Bank of Italy Economic Research Paper No. 618
Luigi Cannari and Giovanni D'Alessio
Bank of Italy and Bank of Italy
Date Posted: March 20, 2007
Working Paper Series
191 downloads

Incl. Fee Electronic Paper The Opportunity Cost of Climate Policy: A Question of Reference
The Scandinavian Journal of Economics, Vol. 113, Issue 4, pp. 885-903, 2011
Armon Rezai
Vienna University of Economics and Business Administration
Date Posted: November 29, 2011
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Opportunity to Identify a Single European Tax - A Comprehensive Analysis
XI International Conference at the Academy of Economic Studies, Bucharest, December 9-10, 2010
Ana-Maria I. Bercu
Al. I. Cuza University
Date Posted: February 28, 2011
Working Paper Series
41 downloads

Incl. Electronic Paper The Optimal Asymptotic Income Tax Rate
Hebrew University of Jerusalem School of Public Policy Working Paper No. 07-04
Momi Dahan and Michel Strawczynski
Hebrew University of Jerusalem - School of Public Policy and Hebrew University of Jerusalem
Date Posted: August 17, 2004
Last Revised: October 09, 2007
Working Paper Series
101 downloads

Incl. Electronic Paper The Optimal Climate Policy Portfolio When Knowledge Spills Across Sectors
CESifo Working Paper Series No. 2988
Emanuele Massetti and Lea Nicita
Fondazione Eni Enrico Mattei (FEEM) & Euro-Mediterranean Center for Climate Change and Fondazione Eni Enrico Mattei (FEEM)
Date Posted: March 30, 2010
Working Paper Series
23 downloads

Incl. Electronic Paper The Optimal Climate Policy Portfolio When Knowledge Spills Across Sectors
FEEM Working Paper No. 96.2010, CMCC Research Paper No. 101
Emanuele Massetti and Lea Nicita
Fondazione Eni Enrico Mattei (FEEM) & Euro-Mediterranean Center for Climate Change and Fondazione Eni Enrico Mattei (FEEM)
Date Posted: September 01, 2010
Last Revised: October 05, 2010
Working Paper Series
23 downloads

Incl. Electronic Paper The Optimal Commodity Tax System as a Compromise between Two Objectives
Center for Operations Research and Econometrics Discussion Paper No. 2010/42
Knud J. Munk
affiliation not provided to SSRN
Date Posted: July 03, 2011
Working Paper Series
10 downloads

Incl. Electronic Paper The Optimal Focus of Transfer Prices: Operations Versus Taxes
Jan Thomas Martini
Bielefeld University
Date Posted: December 13, 2007
Last Revised: June 20, 2012
Working Paper Series
488 downloads

Incl. Fee Electronic Paper The Optimal Income Taxation of Couples
CEPR Discussion Paper No. 5978
Henrik Jacobsen Kleven , Claus Thustrup Kreiner and Emmanuel Saez
University of Copenhagen - Economic Policy Research Unit (EPRU) , University of Copenhagen - Department of Economics and University of California, Berkeley - Department of Economics
Date Posted: January 07, 2007
Working Paper Series
31 downloads

Incl. Electronic Paper The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem
CESifo Working Paper Series No. 2092
Henrik Jacobsen Kleven , Claus Thustrup Kreiner and Emmanuel Saez
University of Copenhagen - Economic Policy Research Unit (EPRU) , University of Copenhagen - Department of Economics and University of California, Berkeley - Department of Economics
Date Posted: September 20, 2007
Working Paper Series
110 downloads

Incl. Electronic Paper The Optimal Inheritance Tax in the Presence of Investment in Education
Michel Strawczynski
Hebrew University of Jerusalem
Date Posted: November 21, 2012
Working Paper Series
16 downloads

Incl. Electronic Paper The Optimal Public Debt Portfolios for Nine OECD Countries: A Tax Smoothing Approach
Julian Wright and Christian B. Hawkesby
National University of Singapore (NUS) - Department of Economics and Bank of England
Date Posted: April 01, 1998
Working Paper Series
230 downloads

Incl. Electronic Paper The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal
NYU Law and Economics Research Paper No. 07-38, Georgetown Law Journal, Vol. 97
Daniel Shaviro
New York University School of Law
Date Posted: September 27, 2007
Last Revised: April 04, 2008
Working Paper Series
1014 downloads

Incl. Electronic Paper The Optimal State Aid Control: No Control
Czech Economic Review, Vol. 3, No. 1, pp. 93-113, 2009
Dalibor Rohac and Martin Gregor
Legatum Institute and Charles University Prague
Date Posted: May 25, 2009
Last Revised: January 03, 2012
Accepted Paper Series
70 downloads

The Optimal Supply of Public Goods and the Distortionary Cost of Taxation
Louis Kaplow
Harvard Law School
Date Posted: October 15, 1996
Working Paper Series

Incl. Electronic Paper The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model
Bank of Finland Research Discussion Paper No. 10/2005
Essi Eerola and Niku Määttänen
University of Helsinki and ETLA, Research Institute of the Finnish Economy
Date Posted: December 29, 2005
Working Paper Series
63 downloads

The Optimal Taxation of Couples
CES Working Paper at Univ. of Munich No. 145
Patricia F. Apps and Ray Rees
University of Sydney - Faculty of Law and Ludwig Maximilians University of Munich - Faculty of Economics
Date Posted: March 16, 1998
Working Paper Series

Incl. Electronic Paper The Optimal Taxation Of Dividends In A Small Open Economy
CESifo Working Paper Series No. 348
Clemens Fuest and Bernd Huber
University of Oxford and Ludwig Maximilians University of Munich - Staatswirtschaftliches Institut
Date Posted: March 28, 2001
Working Paper Series
198 downloads

Incl. Fee Electronic Paper The Optimal Taxation of Unskilled Labour with Job Search and Social Assistance
CEPR Discussion Paper No. 3446
Jan Boone and A. Lans Bovenberg
Tilburg University - Center for Economic Research (CentER) and Tilburg University - Center for Economic Research (CentER)
Date Posted: October 10, 2002
Working Paper Series
16 downloads

Incl. Electronic Paper The Optimal Timing of the Transfer of Hidden Reserves in the German and Austrian Tax Systems - A Market-Based Approach with Special Attention to the Term Structure of Interest Rates and Interest Rate Risk
Manfred Frühwirth
Vienna University of Economics and Business
Date Posted: December 11, 2001
Working Paper Series
38 downloads

Incl. Electronic Paper The Optimal Use of Fines and Imprisonment When Wealth is Unobservable
Journal of Public Economics, Vol. 90, Nos. 4-5, pp. 823-835, 2006, Stanford Law and Economics Olin Working Paper No. 290
A. Mitchell Polinsky
Stanford Law School
Date Posted: August 30, 2004
Accepted Paper Series
177 downloads

The Outsourcing of Corporate Tax Function Activities
Journal of American Taxation Association (JATA), Vol. 23, No. 2, Fall 2001
Amy E. Dunbar and John D. Phillips
University of Connecticut - Department of Accounting and University of Connecticut - Department of Accounting
Date Posted: October 10, 2001
Accepted Paper Series

Incl. Electronic Paper The Own Revenues of Rural Local Government in Lower Silesia Voivodship
Agrarian Perspectives XVIII Strategies for the Future, Peer-Reviewed Paper Collection of International Conference Prague 2009, Ceska Zemedelska Universita, p. 233
Jaroslaw Olejniczak
Wroclaw University of Economics - Department of Finance
Date Posted: November 08, 2012
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market
CESifo Working Paper Series No. 3739
Silvia Rocha-Akis
Vienna University of Economics and Business Administration - Department of Economics
Date Posted: February 29, 2012
Working Paper Series
32 downloads

Incl. Electronic Paper The Paradox Effect of the Interest Limitation Rule Under Uncertainty – A Brownian Motion-Based Empirical Analysis (Die Paradoxe Zinsschrankenwirkung Bei Unsicherheit – Eine Empirische Analyse Auf Basis Der Brownschen Bewegung)
Gernot Brähler and Philipp Kühner
Ilmenau University of Technology and Ilmenau University of Technology
Date Posted: May 11, 2010
Last Revised: May 13, 2010
Working Paper Series
89 downloads

Incl. Electronic Paper The Paradox of Corporate Giving: Tax Expenditures, the Nature of the Corporation, and the Social Construction of Charity
DePaul Law Review, Vol. 44, p. 1, 1994
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 04, 2008
Last Revised: July 25, 2010
Accepted Paper Series
217 downloads

Incl. Electronic Paper The Parent Subsidiary Directive

Date Posted: October 30, 2006
Working Paper Series
489 downloads

Incl. Electronic Paper The Pareto-Frontier in a Simple Mirrleesian Model of Income Taxation
MPI Collective Goods Preprint No. 2010/16
Felix J. Bierbrauer and Pierre Boyer
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Research on Collective Goods and University of Mannheim - School of Economics (VWL)
Date Posted: May 14, 2010
Last Revised: January 09, 2011
Working Paper Series
73 downloads

Incl. Electronic Paper The Partnership Allocation Rules of Section 704(b): To Be or Not to Be
Virginia Tax Review, Vol. 17, No. 4, 1998
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: April 16, 2009
Accepted Paper Series
349 downloads

Incl. Electronic Paper The Pathology of Privilege: The Economic Consequences of Government Favoritism
Matthew D. Mitchell
George Mason University - Mercatus Center
Date Posted: August 17, 2012
Working Paper Series
22 downloads

Incl. Electronic Paper The Pay-As-You-Earn Tax on Wages: Options for Developing Countries and Countries in Transition
IMF Working Paper No. 94/105
Koenraad van der Heeden
affiliation not provided to SSRN
Date Posted: February 15, 2006
Working Paper Series
98 downloads

Incl. Electronic Paper The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers
Tax Notes, Vol. 106, p. 711, 2005, Cleveland-Marshall Legal Studies Paper No. 1336688
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: February 02, 2009
Accepted Paper Series
34 downloads

Incl. Electronic Paper The Pension Transfer Program
IZA Discussion Paper No. 538
J. Michael Orszag and Dennis J. Snower
Towers Watson - Reigate (Surrey Office) and University of Kiel - Institute for World Economics (IfW)
Date Posted: August 21, 2002
Working Paper Series
63 downloads

Incl. Electronic Paper The Performance of the Italian Housing Market and its Effects on the Financial System
Bank of Italy Occasional Paper No. 59
Fabio Panetta , Michele Leonardo Bianchi , Marcello Bofondi , Fabrizio Borselli , Guido Bulligan , Alessandro Buoncompagni , Mario Cappabianca , Luisa Carpinelli , Agostino Chiabrera , Francesco Columba , Guido de Blasio , Alessio D'Ignazio , Cristina Fabrizi , Carlo Gola , Roberto Sabbatini , Federico Maria Signoretti and Francesco Zollino
Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy , International Monetary Fund (IMF) , Bank of Italy , University of Cambridge - Faculty of Economics and Politics , Bank of Italy , Bank of Italy , Bank of Italy , Bank of Italy and Bank of Italy
Date Posted: October 27, 2010
Working Paper Series
97 downloads

The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences
Accounting Review, January 2005
Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 18, 2004
Accepted Paper Series

Incl. Electronic Paper The Persistence, Forecasting Ability, and Valuation Implications of the Tax Change Component of Earnings
Andrew Schmidt
North Carolina State University
Date Posted: December 07, 2003
Working Paper Series
458 downloads

The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings
Accounting Review, Vol. 81, No. 2, May 2006
Andrew Schmidt
North Carolina State University
Date Posted: April 24, 2006
Accepted Paper Series

Incl. Electronic Paper The Personal-Tax Advantages of Equity
Richard C. Green and Burton Hollifield
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: September 15, 1999
Working Paper Series
376 downloads

Incl. Electronic Paper The Petty Larceny of the Police Power
California Law Review, Vol. 86, No. 3, pp. 655-670, May 1998
Gregory Sidak
Tilburg Law & Economics Center (TILEC), Tilburg University
Date Posted: January 31, 2003
Accepted Paper Series
76 downloads

Incl. Electronic Paper The Pigou Problem
Regulation, Vol. 31, No. 2, Summer 2008
John V. Nye
George Mason University - Department of Economics
Date Posted: August 22, 2008
Accepted Paper Series
166 downloads

Incl. Electronic Paper The Pigouvian Tax Rule in the Presence of an Eco-Industry
FEEM Working Paper No. 57.05
Bernard Sinclair-Desgagne and Alain-Désiré Nimubona
HEC Montréal and Department of Economics, University of Waterloo & CIRANO
Date Posted: May 02, 2005
Working Paper Series
102 downloads

Incl. Electronic Paper The Play's the Thing: A Theory of Taxing Virtual Worlds
Hastings Law Journal, Vol. 59, No. 1, 2007
Bryan Camp
Texas Tech University School of Law
Date Posted: April 18, 2007
Last Revised: October 25, 2009
Working Paper Series
1283 downloads

The Point of Collection of Single-Stage Sales Tax in Federal Systems: An Overview of Issues
Tax Notes International, Vol. 32, pp. 569-577, 2003
Jenny E. Ligthart
Tilburg University - CentER, Department of Economics
Date Posted: July 30, 2004
Accepted Paper Series

Incl. Electronic Paper The Political Economics of Social Health Insurance: The Tricky Case of Individuals’ Preferences
Christian Pfarr and Andreas Schmid
University of Bayreuth and University of Bayreuth
Date Posted: February 22, 2013
Working Paper Series
26 downloads

Incl. Fee Electronic Paper The Political Economy of Clientelism
CEPR Discussion Paper No. 3205
James A. Robinson and Thierry Verdier
Harvard University - Department of Government and Paris School of Economics (PSE)
Date Posted: March 08, 2002
Working Paper Series
81 downloads

Incl. Fee Electronic Paper The Political Economy of Clientelism
The Scandinavian Journal of Economics, Vol. 115, Issue 2, pp. 260-291, 2013
James A. Robinson and Thierry Verdier
Harvard University - Department of Government and Paris School of Economics (PSE)
Date Posted: April 11, 2013
Accepted Paper Series

Incl. Electronic Paper The Political Economy of Corporate Tax Harmonization - Why Do European Politicians (Dis)Like Minimum Tax Rates?
ZEW - Centre for European Economic Research Discussion Paper No. 08-108
Steffen Osterloh and Friedrich Heinemann
Center for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 19, 2009
Working Paper Series
37 downloads


 

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