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SSRN eLibrary Statistics:

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Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
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68,955

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Last 12 months: 11,186,469
Last 30 days: 1,057,644

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Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H2
1,062,121 Total downloads
Showing Papers 701 - 750 of 7,510
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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

Incl. Electronic Paper Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants
IMF Working Paper No. 12/108
Paulo Drummond , Wendell Daal , Nandini Srivastava and Luis Oliveira
International Monetary Fund (IMF) , affiliation not provided to SSRN , affiliation not provided to SSRN and International Monetary Fund (IMF)
Date Posted: August 27, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper From Seligman to Shoup: The Early Columbia School of Taxation and Development
The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context, eds. W. Elliot Brownlee, Yasunori Fukagai & Eiasku Ide (New York: Cambridge University Press, Forthcoming), Indiana Legal Studies Research Paper No. 207
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: August 25, 2012
Accepted Paper Series
50 downloads

Incl. Electronic Paper Taxation Structural Considerations: Applied to Financial Transaction Taxes
Seán K. Yoder
University of Dublin - Department of Economics
Date Posted: August 25, 2012
Working Paper Series
22 downloads

Incl. Electronic Paper The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results
Tulane Economics Working Paper Series, Working Paper 1216
Nora Lustig , George Gray-Molina , Sean Higgins , Miguel Jaramillo , Wilson Jimenez , Veronica C. Paz , Claudiney Pereira , Carola Pessino , John Scott and Ernesto Yanez
Tulane University , affiliation not provided to SSRN , affiliation not provided to SSRN , Grupo de Analisis para el Desarrollo (GRADE) , Tulane University - Department of Economics , Nova Southeastern University , Tulane University - Department of Economics , Universidad del CEMA , affiliation not provided to SSRN and Fundacion Del Instituto Alternativo
Date Posted: August 25, 2012
Last Revised: September 05, 2012
Working Paper Series
90 downloads

Incl. Electronic Paper Determinants of Household Demand for Services - Formal Versus Informal Sector
CASE Network Studies & Analyses No. 444/2012
Izabela Styczyńska
affiliation not provided to SSRN
Date Posted: August 24, 2012
Working Paper Series
22 downloads

Incl. Fee Electronic Paper Envy and Inequality
The Scandinavian Journal of Economics, Vol. 114, Issue 3, pp. 949-973, 2012
Francisco Alvarez‐Cuadrado and Ngo Van Long
affiliation not provided to SSRN and McGill University - Department of Economics
Date Posted: August 23, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Optimal Taxation of Risky Human Capital
The Scandinavian Journal of Economics, Vol. 114, Issue 3, pp. 908-931, 2012
Bas Jacobs , Dirk Schindler and Hongyan Yang
Tilburg University, CentER , University of Konstanz - Faculty of Economics and Statistics and University of Konstanz
Date Posted: August 23, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Should the Good and the Selfish Be Taxed Differently?
The Scandinavian Journal of Economics, Vol. 114, Issue 3, pp. 932-948, 2012
Ngo Van Long and Frank Stahler
McGill University - Department of Economics and Universität Tübingen
Date Posted: August 23, 2012
Accepted Paper Series

Incl. Electronic Paper Beyond Work Ethic: Religion, Individual and Political Preferences
KOF Working Papers No. 309
Christoph Carl Basten and Frank Betz
KOF Swiss Economic Institute and European Union - European Investment Bank
Date Posted: August 22, 2012
Last Revised: September 18, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Cross Border Charitable Giving and Taxation: The Netherlands
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: August 22, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Determinants of a Firm's Decision to Adopt a Dividend Reinvestment Plan: Australian Evidence
Mathew Abraham
Independent
Date Posted: August 22, 2012
Working Paper Series
63 downloads

Incl. Electronic Paper Fairness Spillovers – The Case of Taxation
MPI Collective Goods Preprint, No. 2012/17
Thomas Cornelissen , Oliver Himmler and Tobias König
affiliation not provided to SSRN , University of Goettingen (Gottingen) - Department of Economics and University of Hannover
Date Posted: August 22, 2012
Working Paper Series
18 downloads

Incl. Electronic Paper France's Environmental Policies: Internalising Global and Local Externalities
CESifo Working Paper Series No. 3887
Balázs Égert
Organization for Economic Co-Operation and Development (OECD)
Date Posted: August 22, 2012
Working Paper Series
75 downloads

Incl. Electronic Paper Optimal Higher Education Enrollment and Productivity Externalities in a Two-Sector Model
CESifo Working Paper Series No. 3889
Volker Meier and Ioana C. Schiopu
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and ESADE Ramon Llull University - Department of Economics
Date Posted: August 22, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften (Tightening of the Tax Loss Deduction Restriction Under Section 8c German Corporate Tax Code (Körperschaftsteuergesetz) and its Impact on the Acquisition of Shares in Corporations)
Arqus Quantitative Tax Research Discussion Paper No. 91
Caren Sureth and Pia Vollert
University of Paderborn and University of Paderborn
Date Posted: August 22, 2012
Last Revised: November 27, 2012
Working Paper Series
7 downloads

Incl. Electronic Paper Why Countries Compete in Ad Valorem Instead of Unit Capital Taxes
CESifo Working Paper Series No. 3893
Magnus Hoffmann and Marco Runkel
Institute of Microeconomics and University of Munich - Department of Economics
Date Posted: August 22, 2012
Working Paper Series
20 downloads

Incl. Electronic Paper Maaser Kesafim and the Development of Tax Law
Florida Tax Review, Vol. 8, No. 1, p. 153, 2007
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: August 19, 2012
Accepted Paper Series
31 downloads

Incl. Electronic Paper Withdrawal of Tax Exemptions Under Direct Tax Code - An Obstacle for Economic Growth
Journal of Accounting & Control, Forthcoming
Pravin Saxena and Nitin Kishore Saxena
Dayalbagh Educational Institute, Dayalbagh, Agra, India and Dayalbagh Educational Institute, Dayalbagh, Agra, India
Date Posted: August 19, 2012
Accepted Paper Series
13 downloads

Incl. Electronic Paper Carbon Tax Salience and Gasoline Demand
Nicholas Rivers and Brandon Schaufele
University of Ottawa - Graduate School of Public and International Affairs and University of Ottawa - Department of Economics
Date Posted: August 18, 2012
Working Paper Series
168 downloads

Incl. Electronic Paper Support for Business R&D in Budget 2012: Two Steps Forward and One Back
SPP Research Paper No. 12-24
John Lester
University of Calgary
Date Posted: August 18, 2012
Working Paper Series
12 downloads

Incl. Electronic Paper Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach
SOEPpaper No. 462
Christoph Schinke
affiliation not provided to SSRN
Date Posted: August 17, 2012
Working Paper Series
13 downloads

Tax Planning in an International Environment
Asian Institute of International Financial Law Seminar Series, University of Hong Kong, September 2010
Sarah A. Hinchliffe
Harvard University
Date Posted: August 17, 2012
Accepted Paper Series

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

Accounting for Brands – Taxation, Intellectual Property and the Law…Lost in Translation?
Intellectual Property Law Bulletin, 2012
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Taxation Implications for Foreign Employees in Hong Kong
(2010) 3 Hong Kong Lawyer 24-30
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis
Asian Institute of International Financial Law Seminar Series, University of Hong Kong, February 2010
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions
Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Brigitte W. Muehlmann , Priscilla Ann Burnaby and Martha A. Howe
Suffolk University , Bentley University and Bentley University
Date Posted: August 16, 2012
Accepted Paper Series
147 downloads

Incl. Electronic Paper To Raise or Not to Raise? Impact Assessment of Russia's Incremental Gas Price Reform
ZEW - Centre for European Economic Research Discussion Paper No. 12-052
Christophe Heyndrickx , Viktoria Alexeeva-Talebi and Natalia A. Tourdyeva
affiliation not provided to SSRN , Centre for European Economic Research (ZEW) and affiliation not provided to SSRN
Date Posted: August 16, 2012
Working Paper Series
19 downloads

Incl. Electronic Paper Pensions, Taxes and the Budgetary Process
MIT Department of Economics Working Paper No. 12-21
Peter A. Diamond
Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: August 15, 2012
Working Paper Series
110 downloads

Incl. Electronic Paper A New Exploration of Optimal IPR Protection and International Policy Cooperation
Darong Dai and Kunrong Shen
Nanjing University - Department of Economics and Nanjing University - Department of Economics
Date Posted: August 14, 2012
Working Paper Series
318 downloads

Incl. Electronic Paper Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)
Arqus Quantitative Tax Research Discussion Paper No. 66
Claudia Dahle and Michaela Bäumer
University of Paderborn and University of Paderborn
Date Posted: August 14, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Smoothing Taxable Income, Tax Avoidance, and the Information Content of Taxable Income
Mays Business School Research Paper No. 2012-81
Michael A. Mayberry , Sean T. McGuire and Thomas C. Omer
University of Florida - Fisher School of Accounting , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 14, 2012
Last Revised: December 18, 2012
Working Paper Series
198 downloads

Incl. Fee Electronic Paper Tariff Evasion and Rules of Origin Violations Under the Canada‐U.S. Free Trade Agreement (Evitement De Tarifs Et Violations Des Règles D’Origine Dans Le Régime De Libre Échange Canada‐Etats‐Unis)
Canadian Journal of Economics/Revue canadienne d'économique, Vol. 45, Issue 3, pp. 879-902, 2012,
Andrey Stoyanov
affiliation not provided to SSRN
Date Posted: August 14, 2012
Accepted Paper Series

Incl. Electronic Paper The Grover Pledgers: Governor Romney and Congressman Ryan - An Excerpt from the Book: The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues
S. Thompson, The Obama vs. Romney Debate on Economic Growth: A Citizen’s Guide to the Issues, September 2012,
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 14, 2012
Accepted Paper Series
89 downloads

Incl. Electronic Paper Workers of Heterogeneous Ability and Fiscal Structure
Gabriel Martinez
Instituto Tecnológico Autónomo de México (ITAM)
Date Posted: August 14, 2012
Last Revised: September 23, 2012
Working Paper Series
8 downloads

Incl. Electronic Paper Appellate Court Responsibilities and Tax Avoidance
2 Australian Tax Forum 3, 1985, Victoria University of Wellington Legal Research Paper
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: August 13, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper Global VAT: A Refundable Cost of Doing International Business (An Exploratory Study of Awareness and Experiences of Exporters from Gujarat State of India)
Mapping the Global Future: Evolution Through Innovation, and Excellence”, Eds., Nejdet Delener, Leonora Fuxman, F. Victor Lu, and Susana Rodrigues, published by Global Business and Technology Association (GBATA), New York, USA, July, 2012, pp. 128-135. Printed in the United States of America, 2012,
Pawan K. Chugan and Amitabh Rai
Nirma University - Institute of Management and Nirma University of Science and Technology
Date Posted: August 13, 2012
Last Revised: February 28, 2013
Accepted Paper Series
35 downloads

Incl. Electronic Paper Israel: Monetary and Fiscal Policy
OECD Economic Department Working Paper No. 783
Charlotte Moeser
OECD
Date Posted: August 13, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest
Arqus Quantitative Tax Research Discussion Paper No. 97
Georg Thomas Schneider and Caren Sureth
University of Paderborn and University of Paderborn
Date Posted: August 13, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Income-Related Minimum Taxation Concepts and Their Impact on Corporate Investment Decisions
Arqus Quantitative Tax Research Discussion Paper No. 55
Claudia Dahle and Caren Sureth
University of Paderborn and University of Paderborn
Date Posted: August 12, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility
Arqus Working Quantitative Tax Research Discussion Paper No. 77
Rainer Niemann and Caren Sureth
University of Graz, Center for Accounting Research and University of Paderborn
Date Posted: August 12, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Partnership Special Allocations Revisited
13 Florida Tax Review 349 (2012)
David Hasen
Santa Clara University - School of Law
Date Posted: August 12, 2012
Last Revised: January 10, 2013
Accepted Paper Series
227 downloads

Incl. Electronic Paper Proposals for a European Corporate Taxation and their Influence on Multinationals' Tax Planning
Arqus Quantitative Tax Research Discussion Paper No. 54
Caren Sureth and Michaela Bäumer
University of Paderborn and University of Paderborn
Date Posted: August 12, 2012
Working Paper Series
17 downloads

Incl. Electronic Paper Income Distribution in Multinational Firms through Transfer Pricing
José G. Vargas-Hernández
University Center for Economic and Managerial Sciences, University of Guadalajara
Date Posted: August 11, 2012
Last Revised: January 28, 2013
Working Paper Series
76 downloads

Incl. Electronic Paper Capital Gains Taxation and the Cost of Capital: Evidence from Unanticipated Cross-Border Transfers of Tax Bases
Harry Huizinga , Johannes Voget and Wolf Wagner
Tilburg University - Center for Economic Research (CentER) , Tilburg University - Department of Economics and Tilburg University - Department of Economics
Date Posted: August 11, 2012
Working Paper Series
26 downloads

Incl. Electronic Paper Family Ties and Civic Virtues: Evidence on Wilson's 'Moral Sense'
Univ. of Copenhagen Dept. of Economics Discussion Paper No. 12-07
Martin Ljunge
Research Institute of Industrial Economics (IFN)
Date Posted: August 10, 2012
Working Paper Series
20 downloads

Incl. Electronic Paper The Concept of Income and Tax Policy
Canterbury Law Review, Vol. 4, pp. 203, 1990
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: August 10, 2012
Accepted Paper Series
32 downloads

The Eastern Caribbean Currency Union: Would a Fiscal Insurance Mechanism Mitigate National Income Shocks?
IMF Working Paper No. NO.15/17
Antonio Lemus and Paul Anthony Cashin
affiliation not provided to SSRN and International Monetary Fund (IMF)
Date Posted: August 09, 2012
Working Paper Series


 

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