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JEL Code: H24
189,007 Total downloads
Showing Papers 81 - 130 of 1,251
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The European Foundation Proposal: An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: October 23, 2012
Working Paper Series
44 downloads
Public Goods, Labor Supply and the Source of Economic Distortions
Andrew Young School of Policy Studies Research Paper Series No. 12-26
Cristian F. Sepulveda
Georgia State University - Department of Economics
Date Posted: October 22, 2012
Last Revised: December 07, 2012
Working Paper Series
18 downloads
Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?
New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993,
Ivor Richardson ,
Peter Jenkin
,
Andrew Park
,
Geoff Harley
and
David Henry
Victoria University of Wellington - Faculty of Law
,
affiliation not provided to SSRN
,
The Revenue Bar Association
,
Vodafone on the Quay
and
Government of New Zealand
Date Posted: October 21, 2012
Accepted Paper Series
10 downloads
EU Integration and Harmonisation of Personal Income Taxation
Contemporary Economics, Volume 5, Issue 1, 2011, pp. 36-46
Tomasz Wołowiec
and
Janusz Soboń
University of Information Technology and Management - Institute for Financial Research and Analyses
and
Wyższa Szkoła Biznesu-National Louis University
Date Posted: October 20, 2012
Accepted Paper Series
13 downloads
Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
IZA Discussion Paper No. 6914
Philipp Doerrenberg and
Denvil Duncan
Institute for the Study of Labor (IZA)
and
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 20, 2012
Working Paper Series
5 downloads
Can We Avoid a Sick Fiscal Future? The Non-Sustainability of Health-Care Spending with an Aging Population
SPP Research Paper No. 12-31
J. C. Herbert Emery
,
David Still
and
Thomas J. Cottrell
University of Calgary - Economics
,
affiliation not provided to SSRN
and
University of Calgary - Haskayne School of Business
Date Posted: October 20, 2012
Working Paper Series
44 downloads
Financial Management Analysis of Western World Misleading-cum-Wrong Assessment of Nigeria as a Rich Country in the Midst of Widening Poverty Gap: Proposal for Negative Income Tax Policy
Journal of Financial Management and Analysis, Vol. 25, No. 1, January-June 2012
M. R. K. Swamy
Om Sai Ram Centre for Financial Management Research
Date Posted: October 20, 2012
Accepted Paper Series
Los Principios Tributarios del Artículo 31.1 de la Constitución y la Concurrencia de Tributos (The Taxation Principles of Article 31.1 of the Constitution and the Concurrence of Taxes)
Información Fiscal, nº 109, 2012,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 16, 2012
Accepted Paper Series
6 downloads
Service Tax on Legal Services: End of an Era?
Excise and Customs Reporter, Vol. 193, No. 3, pp. 25SF-28SF, October 2012
Tarun Jain
Supreme Court of India
Date Posted: October 12, 2012
Accepted Paper Series
23 downloads
Distributional Implications of Tax Evasion: Evidence from the Lab
Indiana University School of Public & Environmental Affairs Research Paper No. 2012-10-02
Philipp Doerrenberg and
Denvil Duncan
Institute for the Study of Labor (IZA)
and
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 11, 2012
Last Revised: November 03, 2012
Working Paper Series
12 downloads
Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2012-10-01
Philipp Doerrenberg and
Denvil Duncan
Institute for the Study of Labor (IZA)
and
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: October 09, 2012
Last Revised: December 18, 2012
Working Paper Series
27 downloads
Optimal Taxation, Child Care and Models of the Household
IZA Discussion Paper No. 6823
Patricia F. Apps and
Ray Rees
University of Sydney - Faculty of Law
and
Ludwig Maximilians University of Munich - Faculty of Economics
Date Posted: October 06, 2012
Working Paper Series
2 downloads
How Does Globalization Affect the Implicit Tax Rates on Labor Income, Capital Income, and Consumption in the European Union?
Economic Inquiry, Vol. 50, Issue 4, pp. 880-904, 2012
Ozlem Onaran
,
Valerie Boesch
and
Markus Leibrecht
Istanbul Technical University - ITU Isletme Fakultesi
,
affiliation not provided to SSRN
and
Vienna University of Economics and Business Administration
Date Posted: October 06, 2012
Accepted Paper Series
La Concurrencia y Articulación del Impuesto Sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana con Otros Tributos que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Tax on the Increase in Value of Urban Land and Other Taxes which Have the Same Object)
Crónica Tributaria, nº 142, 2012,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 04, 2012
Last Revised: October 08, 2012
Accepted Paper Series
10 downloads
La Concurrencia y Articulación del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Property Tax and Other Taxes Which Have the Same Object)
Crónica Tributaria, nº 131, 2009,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 03, 2012
Last Revised: October 08, 2012
Accepted Paper Series
6 downloads
La Concurrencia y Articulación del Impuesto Sobre Construcciones, Instalaciones y Obras Con Otros Tributos Que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Tax for Constructions, Installations and Works and Other Taxes which Have the Same Object)
Crónica Tributaria, nº 134, 2010,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 03, 2012
Last Revised: October 08, 2012
Accepted Paper Series
4 downloads
Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes Using the Simplified Discounted Cash Flow Method)
Arqus Quantitative Tax Research Discussion Paper No. 6
Jens Müller
and
Caren Sureth
University of Paderborn - Department of Economics
and
University of Paderborn
Date Posted: October 01, 2012
Working Paper Series
32 downloads
State Taxes, Tax Exemptions and What They Reveal About Elderly Migration
Ali Sina Önder and
Herwig J. Schlunk
Uppsala University
and
Vanderbilt University - Law School
Date Posted: September 29, 2012
Working Paper Series
35 downloads
Can Pro-Marriage Policies Work? An Analysis of Marginal Marriages
CEPR Discussion Paper No. DP9081
Wolfgang Frimmel ,
Martin Halla
and
Rudolf Winter-Ebmer
University of Linz
,
University of Linz - Department of Economics
and
University of Linz - Department of Economics
Date Posted: September 28, 2012
Working Paper Series
2 downloads
Income Taxation of U.S. Households: Facts and Parametric Estimates
CEPR Discussion Paper No. DP9078
Nezih Guner ,
Remzi Kaygusuz
and
Gustavo Ventura
Universidad Carlos III de Madrid
,
affiliation not provided to SSRN
and
Arizona State University (ASU)
Date Posted: September 28, 2012
Working Paper Series
1 downloads
Directions for Tax Administration: Two Recent Reports
Federal Law Review, Vol. 22, pp. 461, 1994
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 26, 2012
Accepted Paper Series
6 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
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
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
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
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
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 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
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
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
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
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
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
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
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
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
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
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
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
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
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
Marshall’s Maps, the U.S. Reports, and the New Judicial Restraint
Green Bag 2d, Vol. 15, No. 4, pp. 445-462, 2012
, George Mason Law & Economics Research Paper No. 12-53
Ross E. Davies
George Mason University School of Law
Date Posted: August 09, 2012
Last Revised: August 22, 2012
Accepted Paper Series
175 downloads
Charity with Chinese Characteristics
UCLA Pacific Basin Law Journal, Forthcoming
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: August 02, 2012
Accepted Paper Series
67 downloads
Speech: Economic Realities and Legal Issues of Professional Athletes
DePaul Journal of Sports Law & Contemporary Issues, Vol. 8:2 (2012)
Marc Edelman
Zicklin School of Business, Baruch College, City University of New York
Date Posted: July 31, 2012
Accepted Paper Series
78 downloads
And Now the New Section 108
New Zealand Law Journal, pp. 560, 1974
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 30, 2012
Last Revised: August 07, 2012
Accepted Paper Series
3 downloads
Taxation of Trusts
(1968) 5 VUWLR 26
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 30, 2012
Accepted Paper Series
13 downloads
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