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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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Papers with
  Resolved
  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: H20
220,405 Total downloads
Showing Papers 751 - 800 of 1,465
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Incl. Electronic Paper Anthony: Absolute Actuarial Tables
Tax Notes, Vol. 121, No. 4, 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 29, 2008
Accepted Paper Series
101 downloads

Incl. Electronic Paper Evaluating the Fiscal Policy Effects in Brazil Using Agnostic Identification
Mario Jorge Cardoso Mendonca , Luis Medrano and Adolfo Sachsida
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC) , IPEA and Catholic University of Brasilia
Date Posted: October 29, 2008
Working Paper Series
71 downloads

Incl. Electronic Paper Electronic Tax Fraud - Are There 'Sales Zappers' in Japan?
Boston University School of Law & Economics Paper No. 08-31
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: October 28, 2008
Working Paper Series
210 downloads

Incl. Electronic Paper Valuation Discounting Techniques: Terms Gone Awry
Tax Lawyer, Vol. 61, No. 3, 2008, University of Baltimore School of Law Legal Studies Research Paper No. 2009-16
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 20, 2008
Accepted Paper Series
207 downloads

A Study of the Indian Tax System - Part I and II
Tax Notes International, Vol. 52, No. 2, 2008
Sunil Thacker
Dubai Law Firm
Date Posted: October 18, 2008
Last Revised: March 27, 2010
Accepted Paper Series

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 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 Estate of Clack: Adding Insult to Injury, or More Problems with the QTIP Tax Provisions
Southern California Review of Law and Women's Studies, Vol. 6, No. 1, 1996
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 11, 2008
Accepted Paper Series
19 downloads

Incl. Electronic Paper Solutions to the Sexist QTIP Provisions
Real Property Probate and Trust Journal, Vol. 35, p. 97, 2000
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 11, 2008
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Marital Deduction QTIP Provisions: Illogical and Degrading to Women
UCLA Women's Law Journal, Vol. 5, No. 2, 1995
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 08, 2008
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Problem with Being Special: Democratic Values and Special Assessments
Vladimir Kogan and Mathew D. McCubbins
Ohio State University (OSU) - Department of Political Science and University of Southern California - Marshall School of Business, Gould School of Law and the Department of Political Science
Date Posted: October 06, 2008
Last Revised: February 09, 2009
Working Paper Series
119 downloads

Incl. Electronic Paper The BBLR Approach to Tax Reform in Emerging Countries
Richard M. Bird
University of Toronto - Joseph L. Rotman School of Management
Date Posted: September 29, 2008
Working Paper Series
112 downloads

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

Evidence on the Insurance Effect of Marginal Income Taxes
CFS Working Paper No. 2008/06
Charles Grant , Christos Koulovatianos , Alexander Michaelides and Mario Padula
University of Reading , University of Vienna - Department of Economics , University of Cyprus - Department of Public and Business Administration and University "Ca' Foscari" of Venice
Date Posted: September 25, 2008
Working Paper Series

A Revenue Estimate Case Study: The Repatriation Holiday Revisited
Tax Notes, Vol. 120, No. 12, 2008
Edward D. Kleinbard and Patrick Driessen
USC Gould School of Law and Bloomberg Government
Date Posted: September 23, 2008
Accepted Paper Series

Incl. Electronic Paper Holman: The FLP's New Clothes
Tax Notes, Vol. 120, No. 12, 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 22, 2008
Accepted Paper Series
225 downloads

Incl. Electronic Paper A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax
Wayne Law Review, 2008, Wayne State University Law School Research Paper No. 08-34
Michael J. McIntyre and Richard D. Pomp
Wayne State University Law School and University of Connecticut - School of Law
Date Posted: September 19, 2008
Accepted Paper Series
169 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 The Effective Tax Ratio and the Undertaxation of Intangible Investments
U of Texas Law, Law and Econ Research Paper No. 135
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: September 14, 2008
Last Revised: February 25, 2009
Working Paper Series
170 downloads

Incl. Electronic Paper Identity and Redistribution
IFN Working Paper No. 735
Erik Lindqvist and Robert Ostling
Stockholm School of Economics and Institute for International Economic Studies
Date Posted: September 11, 2008
Last Revised: February 01, 2011
Working Paper Series
38 downloads

Incl. Electronic Paper Local Tax Incentives in Action: The Payment-in-Lieu-of-Tax Program in Memphis, Tennessee
Mercatus Policy Comment No. 5
Frederic Sautet and John Shoaf
Catholic University of America and affiliation not provided to SSRN
Date Posted: September 08, 2008
Accepted Paper Series
59 downloads

Incl. Electronic Paper (Post-) Materialist Attitudes and the Mix of Capital and Labour Taxation
CESifo Working Paper Series No. 2366
Tobias König and Andreas Wagener
University of Hannover and University of Hannover - Economics and Business Administration Area
Date Posted: September 03, 2008
Working Paper Series
28 downloads

Incl. Electronic Paper Anticipated Tax Reforms and Temporary Tax Cuts: A General Equilibrium Analysis
Leibniz Universitat Hannover Discussion Paper No. 406
Timo Trimborn and Holger Strulik
University of Hamburg - Faculty of Economics and Business Administration and University of Goettingen (Gottingen) - School of Law, Economics, Social Sciences
Date Posted: September 03, 2008
Working Paper Series
52 downloads

Incl. Electronic Paper Family Limited Partnerships: The Beat Goes On
Tax Lawyer, Vol. 60, p. 277, 2007
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: September 03, 2008
Last Revised: January 27, 2009
Accepted Paper Series
159 downloads

Incl. Electronic Paper Globalisation Squeezes the Public Sector - Is it so Obvious?
University of Aarhus Working Paper No. 2008-08
Torben M. Andersen and Allan Soerensen
University of Aarhus - Department of Economics and University of Aarhus - School of Economics and Management
Date Posted: September 01, 2008
Working Paper Series
59 downloads

Incl. Electronic Paper The Long-Term Share Price Reaction to Black Economic Empowerment Announcements on the Johannesburg Securities Exchange
Mike Ward and Chris Muller
University of Pretoria - Gordon Institute of Business Science and affiliation not provided to SSRN
Date Posted: August 31, 2008
Working Paper Series
107 downloads

Incl. Electronic Paper Legal Transitions and the Problem of Reliance
Columbia Journal of Tax Law, Penn State Legal Studies Research Paper No. 14-2010
David Hasen
Santa Clara University - School of Law
Date Posted: August 25, 2008
Last Revised: June 22, 2010
Accepted Paper Series
129 downloads

Incl. Electronic Paper On Ricardian Equivalence in Local Public Finance
H. Spencer Banzhaf and Wallace E. Oates
Georgia State University - Department of Economics and University of Maryland - Department of Economics
Date Posted: August 23, 2008
Working Paper Series
196 downloads

Incl. Electronic Paper Sovereign Wealth Funds and the Efficient Management of the Wealth of Nations
Tax Notes, September 29, 2008
Ruth Mason
University of Connecticut School of Law
Date Posted: August 22, 2008
Last Revised: October 30, 2008
Accepted Paper Series
389 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 Bootleggers, Baptists, and Televangelists
Regulation, Vol. 31, No. 2, Summer 2008, Illinois Public Law Research Paper No. 08-33
Andrew P. Morriss
University of Alabama School of Law
Date Posted: August 21, 2008
Accepted Paper Series
24 downloads

Incl. Electronic Paper Text, Style, Presentation - Assessing the Drafting Experiment in Australian Tax Laws
Sydney Law School Research Paper No. 08/92
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 20, 2008
Working Paper Series
116 downloads

Incl. Electronic Paper Probably? Understanding Tax Law's Uncertainty
University of Pennsylvania Law Review, Vol. 157, 2009, GWU Legal Studies Research Paper No. 422, GWU Law School Public Law Research Paper No. 422
Sarah B. Lawsky
University of California - Irvine School of Law
Date Posted: August 07, 2008
Accepted Paper Series
433 downloads

Incl. Electronic Paper Have April 2000 Changes in Japanese Tax Law Been Effective?
Paul Lajbcygier and Mei Ong
Monash University - Department of Accounting and Finance and Monash University - Clayton School of IT
Date Posted: August 06, 2008
Working Paper Series
31 downloads

Incl. Electronic Paper ESOP Debt and Post-Transaction Value

Date Posted: July 31, 2008
Working Paper Series
245 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 Australia: Harmonisation of the Anti-Deferral Regimes
Asia-Pacific Tax Bulletin, Vol. 13, No. 4, pp. 269-288, 2007, Sydney Law School Research Paper No. 08/65
Lee Burns
University of Sydney - Faculty of Law
Date Posted: July 23, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value Standard

Date Posted: July 22, 2008
Working Paper Series
882 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 The Italian Public Finances in the Period 1998-2007: Temporary Factors, Medium-Term Trends and Discretionary Measures
Bank of Italy Occasional Paper No. 15
Maria Rosaria Marino , Sandro Momigliano and Pietro Rizza
Bank of Italy , Bank of Italy and Bank of Italy
Date Posted: July 17, 2008
Working Paper Series
55 downloads

Tax Policy for Small and Medium Enterprises
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: July 12, 2008
Working Paper Series

Tax System Change (The Bulgarian Experience)
Georgi S. Smatrakalev
Florida Atlantic University
Date Posted: July 12, 2008
Working Paper Series

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

Incl. Electronic Paper How Charitable Organizations Influence Federal Tax Policy: 'Rent-Seeking' Charities or Virtuous Politicians?
Wis. L. Rev., Vol. 1996, No. 5, 1996
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 07, 2008
Last Revised: July 25, 2010
Accepted Paper Series
87 downloads

Incl. Electronic Paper Reinventing Government: The Promise of Institutional Choice and Government Created Charitable Corporations
New York Law School Law Review, Vol. 41, 1997
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 07, 2008
Last Revised: July 25, 2010
Accepted Paper Series
61 downloads

Towards an Exemption Regime for the Taxation of Outbound Direct Investment
CLEA 2008 Meetings Paper
David G. Duff
UBC Faculty of Law
Date Posted: July 01, 2008
Last Revised: September 26, 2008
Working Paper Series

Avoidance and Abus De Droit: The European Approach in Tax Law
eJournal of Tax Research, Vol. 6, No. 1, pp. 23-44
Marco Greggi
University of Ferrara
Date Posted: June 30, 2008
Accepted Paper Series

Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation
eJournal of Tax Research, Vol. 6, No. 1, pp. 5-22, 2008
Margaret A. McKerchar
University of New South Wales (UNSW)
Date Posted: June 30, 2008
Accepted Paper Series

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 Delaware's Compensation
Virginia Law Review, Vol. 94, No. 3, p. 521, May 2008
Michal Barzuza
University of Virginia School of Law
Date Posted: June 26, 2008
Accepted Paper Series
109 downloads


 

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