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Full Text Papers: 394,289
Authors: 227,018
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Last 12 months: 11,186,953
Last 30 days: 1,033,315

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SSRN eLibrary Search Results
JEL Code: H29
41,915 Total downloads
Showing Papers 81 - 130 of 274
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Incl. Electronic Paper Will Cutting the Payroll Tax Increase Jobs? (Empirical Evidence from the EU VAT)
61 Tax Notes International 581 (February 21, 2011), Boston Univ. School of Law Working Paper No. 11-01
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 10, 2011
Last Revised: July 27, 2012
Accepted Paper Series
86 downloads

Incl. Electronic Paper Who’s Going to Pick Up the Trash? Using the Build America Bond Program to Help State and Local Governments’ Cash Deficits
Widener Law School Legal Studies Research Paper No. 11-24, Pittsburgh Tax Review, Vol. 8, 2011
Randle B. Pollard
Indiana University Purdue University Indianapolis (IUPUI)
Date Posted: October 10, 2010
Last Revised: September 07, 2011
Working Paper Series
28 downloads

Incl. Electronic Paper Who's Afraid of an EU Tax and Why? - Revenue System Preferences in the European Parliament
ZEW - Centre for European Economic Research Discussion Paper No. 08-027
Friedrich Heinemann , Philipp Mohl and Steffen Osterloh
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Center for European Economic Research (ZEW)
Date Posted: May 09, 2008
Last Revised: August 14, 2008
Working Paper Series
69 downloads

Incl. Electronic Paper Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts
UC Davis Law Review, Vol. 46, 2012, Tulane Public Law Research Paper No. 12-3
Shu-Yi Oei
Tulane Law School
Date Posted: February 29, 2012
Last Revised: February 15, 2013
Accepted Paper Series
129 downloads

Incl. Electronic Paper When Sommers are Winters: Do Blanks Denote Revocability?
Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: March 25, 2013
Accepted Paper Series
65 downloads

Incl. Electronic Paper When Is Tax Enforcement Publicized?
Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Joshua D. Blank and Daniel Z. Levin
New York University School of Law and Rutgers Business School - Newark and New Brunswick
Date Posted: March 23, 2010
Last Revised: September 11, 2010
Accepted Paper Series
618 downloads

Incl. Electronic Paper What's Wrong With Shaming Corporate Tax Abuse
Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Joshua D. Blank
New York University School of Law
Date Posted: March 22, 2009
Last Revised: January 14, 2010
Accepted Paper Series
836 downloads

Incl. Electronic Paper What is This 'Lobbying' That We Are So Worried About?
Yale Law & Policy Review, Vol. 26, p. 485, 2008, Notre Dame Legal Studies Paper No. 07-42
Lloyd Hitoshi Mayer
Notre Dame Law School
Date Posted: September 05, 2007
Last Revised: April 12, 2012
Accepted Paper Series
251 downloads

Incl. Electronic Paper What is the 'Law' in Chinese Tax Administration?
Asia Pacific Law Review, Vol. 19, No. 1, 2011
Wei Cui
China University of Political Science and Law
Date Posted: October 06, 2010
Last Revised: July 28, 2011
Accepted Paper Series
207 downloads

Incl. Electronic Paper What Good Is the National Taxpayer Advocate?
Tax Notes, Vol. 126, No. 10, 2010, Texas Tech Law School Research Paper No. 2010-15
Bryan Camp
Texas Tech University School of Law
Date Posted: March 11, 2010
Last Revised: August 02, 2010
Accepted Paper Series
122 downloads

Incl. Electronic Paper Welfare Effects of Uzbekistan's Foreign Exchange Regime
IMF Working Paper No. 00/61
Christoph B. Rosenberg and Maarten de Zeeuw
International Monetary Fund (IMF) - European Department and International Monetary Fund (IMF) - European Department
Date Posted: February 10, 2006
Working Paper Series
78 downloads

Incl. Electronic Paper Voluntary Approaches and the Organisation of Environmental R&D
FEEM Working Paper No. 74.2000
Joanna Poyago-Theotoky
La Trobe University - Department of Economics and Finance
Date Posted: October 30, 2000
Working Paper Series
116 downloads

Incl. Electronic Paper Vivisection of Agreement to Levy Service Tax: Actions Preceding Competence?
Excise and Customs Reporter, Vol. 190, No.4, pp. 121SF to 128SF, April 2012
Tarun Jain
Supreme Court of India
Date Posted: April 28, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States - The Case of the Virtual Travel Agent
57 Tax Notes International 865 (March 8, 2010), Boston Univ. School of Law Working Paper No. 09-49
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: October 28, 2009
Last Revised: July 25, 2012
Accepted Paper Series
112 downloads

Incl. Electronic Paper Virtual Intermediaries II - Canadian Solutions (Drop Shipments) Compared with US, Japanese & EU Approaches
Boston Univ. School of Law Working Paper No. 09-52
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 22, 2009
Working Paper Series
39 downloads

Incl. Electronic Paper Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions: Do Less Traditional Judges Favor the Taxpayer?
Virginia Tax Review, Vol. 25, p. 201, 2005
Daniel M. Schneider
Northern Illinois University - College of Law
Date Posted: November 13, 2005
Accepted Paper Series
110 downloads

Incl. Electronic Paper Use of Judicial Doctrines in Federal Tax Cases Decided by Trial Courts, 1993-2006: A Quantitative Assessment
3rd Annual Conference on Empirical Legal Studies Papers
Daniel M. Schneider
Northern Illinois University - College of Law
Date Posted: April 10, 2008
Last Revised: August 29, 2008
Working Paper Series
231 downloads

Incl. Electronic Paper Una Revisión de los Determinantes de la Estructura y el Recaudo Tributario: El Caso Latinoamericano Tras la Crisis de la Deuda Externa (A Revision to the Determinants of the Tax Structure and Collection: The Latin-American Case after the External Debt Crisis)
Cuadernos de Economía, Vol. 31, No. 58, pp. 77-112, 2012,
Victor Mauricio Castañeda Rodríguez
National University of Colombia
Date Posted: February 13, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper U.S. Tax Treaty Policy and the European Court of Justice
Tax Law Review, Vol. 59, 2005
Ruth Mason
University of Connecticut School of Law
Date Posted: September 12, 2005
Last Revised: February 27, 2013
Accepted Paper Series
891 downloads

Incl. Fee Electronic Paper Two-Tier Labor Markets in the Great Recession: France vs. Spain
CEPR Discussion Paper No. DP8152
Samuel Bentolila , Pierre Cahuc , Juan Jose Dolado and Thomas Le Barbanchon
Centro de Estudios Monetarios y Financieros (CEMFI) , National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) , Universidad Carlos III de Madrid - Department of Economics and French Ministry of Social Affairs, Labour and Solidarity (DARES)
Date Posted: December 27, 2010
Working Paper Series
9 downloads

Incl. Electronic Paper Two-Tier Labor Markets in the Great Recession: France vs. Spain
CESifo Working Paper Series No. 3269
Samuel Bentolila , Pierre Cahuc , Juan Jose Dolado and Thomas Le Barbanchon
Centro de Estudios Monetarios y Financieros (CEMFI) , National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) , Universidad Carlos III de Madrid - Department of Economics and French Ministry of Social Affairs, Labour and Solidarity (DARES)
Date Posted: December 07, 2010
Working Paper Series
42 downloads

Incl. Electronic Paper Two-Tier Labor Markets in the Great Recession: France vs. Spain
IZA Discussion Paper No. 5340
Samuel Bentolila , Pierre Cahuc , Juan Jose Dolado and Thomas Le Barbanchon
Centro de Estudios Monetarios y Financieros (CEMFI) , National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) , Universidad Carlos III de Madrid - Department of Economics and French Ministry of Social Affairs, Labour and Solidarity (DARES)
Date Posted: November 29, 2010
Working Paper Series
16 downloads

Incl. Electronic Paper Tweaking with Treaty Provisions: A Lawyer’s Perspective on the Direct Taxes Code Bill, 2009
Taxation Law Reports (JL), Vol. 41, pp. 1041-1055, 2011
Tarun Jain
Supreme Court of India
Date Posted: June 16, 2011
Last Revised: February 15, 2012
Accepted Paper Series
37 downloads

Incl. Electronic Paper Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies
Boston Univ. School of Law Working Paper No. 09-02
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 13, 2009
Last Revised: January 18, 2009
Working Paper Series
426 downloads

Incl. Electronic Paper Towards the Development of a Tax System Complexity Index
UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Chris Evans and Binh Tran-Nam
University of New South Wales and School of Taxation and Business Law
Date Posted: February 15, 2013
Accepted Paper Series
38 downloads

Incl. Electronic Paper Time is of the Essence: Supplies, Grouping Schemes and Cancelled Transactions
Journal of Australian Taxation, Vol. 7, No. 2, p. 132, 2004, Sydney Law School Research Paper No. 07/83
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: April 29, 2005
Last Revised: December 16, 2007
Accepted Paper Series
71 downloads

Incl. Electronic Paper 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
369 downloads

Incl. Electronic Paper The Vouchers Problem: An Insoluble Conflict or an Illustration of the Nature of Consideration in the 'Complex Parallel Universe' of GST?
Australian Tax Forum, Vol. 18, No. 107, 2003
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: May 23, 2005
Accepted Paper Series
189 downloads

Incl. Electronic Paper The Uses of Trusts in Income Tax Planning
Second National Convention of the Taxation Institute of Australia, Adelaide, April 1972
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 25, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
David S. Miller and Jean Marie Bertrand
Cadwalader, Wickersham & Taft and affiliation not provided to SSRN
Date Posted: February 12, 2011
Last Revised: April 23, 2011
Working Paper Series
1202 downloads

Incl. Electronic Paper The Times They are Not A-Changin': Reforming the Charitable Split Interest Rules (Again)
Chicago-Kent Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2010-03
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 09, 2009
Accepted Paper Series
110 downloads

The Role of Client Advocacy in the Development of Tax Professionals’ Advice
Journal of American Taxation Association, Forthcoming
Donna Bobek , Amy Hageman and Richard C. Hatfield
University of Central Florida , University of Central Florida and University of Alabama
Date Posted: August 26, 2009
Accepted Paper Series

Incl. Electronic Paper The Price of an FLP Annual Exclusion
Tax Notes, Vol. 128, No. 10, 2010
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 09, 2010
Accepted Paper Series
159 downloads

Incl. Electronic Paper The Political Economy of Labor Subsidies
FRB Richmond Working Paper No. 06-09
Marina Azzimonti , Eva de Francisco and Per Krusell
Federal Reserve Banks - Federal Reserve Bank of Philadelphia , Towson University - Department of Economics and Princeton University - Department of Economics
Date Posted: December 07, 2012
Working Paper Series
4 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
352 downloads

Incl. Electronic Paper The Normative Underpinnings of Taxation
Nevada Law Journal, 2012/ TAXATION: BEYOND EFFICIENCY CONSIDERATIONS, Aspen Publishing, 2013
Sagit Leviner
SUNY Buffalo Law School
Date Posted: August 03, 2006
Last Revised: February 14, 2013
Accepted Paper Series
235 downloads

Incl. Electronic Paper The New Super-Charged PAT (Power of Appointment Trust)
Houston Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2011-9
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 07, 2011
Last Revised: August 30, 2011
Working Paper Series
234 downloads

Incl. Electronic Paper The New Activity Regulations Under Section 469: Into the Abyss
Virginia Tax Review, Vol. 9, No. 3, 1990
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: April 24, 2009
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Misvaluation of the Stuttgart Method - A Sensitivity Analysis of the Value Drivers of Tax and Market Values (Die Fehlbewertung Durch Das Stuttgarter Verfahren - Eine Sensitivitätsanalyse Der Werttreiber Von Steuer- Und Marktwerten)
Arqus Quantitative Tax Research Discussion Paper No. 25
Jens Müller
University of Paderborn - Department of Economics
Date Posted: February 07, 2007
Working Paper Series
149 downloads

Incl. Electronic Paper The Marriage Penalty: The Working Couple's Dilemma
Fordham Law Review Vol. 47, No. 1978
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: December 02, 2008
Accepted Paper Series
50 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 Marginal Cost of Public Funds in Africa
World Bank Policy Research Working Paper No. 3679
Michael Warlters and Emmanuelle Auriol
World Bank and University of Toulouse I - Advanced Research in Quantitative Applied Development Economics (ARQADE)
Date Posted: August 20, 2005
Working Paper Series
125 downloads

Incl. Electronic Paper The Lottery Cases and Ithaca Trust
Tax Notes, Vol. 101, No. 2, 2003
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 12, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Irpef Progressivity
University of Siena Economics Working Paper No. 300
Simonetta Botarelli
University of Siena - Department of Economics
Date Posted: December 07, 2000
Working Paper Series
36 downloads

Incl. Electronic Paper The Intricacies of Tax & Globalization
SUNY Buffalo Legal Studies Research Paper No. 2013-043
Sagit Leviner
SUNY Buffalo Law School
Date Posted: April 22, 2013
Last Revised: May 14, 2013
Working Paper Series
61 downloads

The Information Content of Short Interest: A Natural Experiment
Journal of Business, Forthcoming
Tom Arnold , Alexander W. Butler , Timothy Falcon Crack and Yan Zhang
University of Richmond - E. Claiborne Robins School of Business , Rice University - Jesse H. Jones Graduate School of Business , University of Otago - Department of Finance and Quantitative Analysis and State University of New York at Binghamton - School of Management
Date Posted: January 19, 2004
Accepted Paper Series

Incl. Electronic Paper The Information Content of Short Interest: A Natural Experiment

Tom Arnold , Alexander W. Butler , Timothy Falcon Crack and Yan Zhang
University of Richmond - E. Claiborne Robins School of Business , Rice University - Jesse H. Jones Graduate School of Business , University of Otago - Department of Finance and Quantitative Analysis and State University of New York at Binghamton - School of Management
Date Posted: February 08, 2002
Working Paper Series
666 downloads

Incl. Electronic Paper The Individual Mandate Tax Penalty
University of Michigan Journal of Law Reform, Vol. 47, 2013, FSU College of Law, Public Law Research Paper No. 612, FSU College of Law, Law, Business & Economics Paper No. 12-11
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: May 09, 2012
Last Revised: October 16, 2012
Accepted Paper Series
100 downloads

Incl. Electronic Paper The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations
CESifo Working Paper Series No. 306
Friedrich Schneider
University of Linz - Department of Economics
Date Posted: February 06, 2001
Working Paper Series
378 downloads

Incl. Electronic Paper The Impact and Influence of Accounting and Economic Principles on Taxation Law
(1998) 4 NZJTLP 18
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 04, 2012
Last Revised: July 26, 2012
Accepted Paper Series
41 downloads


 

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