Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 669,393
Full Text Papers: 560,316
Authors: 308,575
Papers Received in
  Last 12 months:
66,286

Paper Downloads:
To date: 98,720,600
Last 12 months: 12,878,100
Last 30 days: 1,463,840

CiteReader:  What's this?
Papers with
  Resolved
  References:
303,004
Total References: 8,877,005
Papers with Cites: 244,008
Total Citation
  Links:
5,714,935
Papers with
  Resolved
  Footnotes:
91,679
Total Footnotes: 8,995,660


SSRN eLibrary Search Results
JEL Code: H24
273,648 Total downloads
Showing Papers 851 - 900 of 1,708
Sort By
1 2 3 4 ... 35 | Next >
   


Incl. Electronic Paper 지방교부세의 재정형평화에대한 연구 (A Study on the Fiscal Equity of Local Share Tax System in Korea)
KDI Journal of Economic Policy 2004, 26(2) 107-141
Yongseong KIM
Korea Development Institute (KDI)
Date Posted: April 29, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act
Georgetown Journal on Poverty Law Policy, Vol. 23, No. 3, Spring 2016
Francine J. Lipman and James Owens
University of Nevada, Las Vegas - William S. Boyd School of Law and University of Nevada, Las Vegas
Date Posted: April 27, 2016
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Effect of Required Minimum Distribution Rules on Withdrawals from Traditional Individual Retirement Accounts
Jacob A. Mortenson , Heidi R. Schramm and Andrew Whitten
Georgetown University - Department of Economics , Joint Committee on Taxation, U.S. Congress and Georgetown University - Department of Economics
Date Posted: April 21, 2016
Last Revised: May 02, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Fiscal Policy with Heterogeneous Agents, Banks and Nancial Frictions
Panagiotis Asimakopoulos and Stylianos Asimakopoulos
University of Piraeus and University of Stirling - Department of Economics
Date Posted: April 19, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Implications of Fiscal Policy for Housing Tenure Decisions
University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 11
Anastasia Girshina
Ca Foscari University of Venice
Date Posted: April 18, 2016
Working Paper Series
6 downloads

Incl. Fee Electronic Paper Inheritance and Wealth Inequality: Evidence from Population Registers
CEPR Discussion Paper No. DP11191
Mikael Elinder , Oscar Erixson and Daniel Waldenström
Uppsala University - Department of Economics , Research Institute of Industrial Economics and Research Institute of Industrial Economics (IFN)
Date Posted: April 18, 2016
Working Paper Series

Incl. Electronic Paper An Earned Income Tax Credit Proposal for Chile
Claudio A. Agostini , Marcela C. Perticara and Javiera Selman
Universidad Adolfo Ibañez , ILADES-Universidad Alberto Hurtado and University of Chile
Date Posted: April 14, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Philanthropy in a Secular Society
ZEW - Centre for European Economic Research Discussion Paper No. 16-021
Benjamin Bittschi , Sarah Borgloh and Berthold U. Wigger
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Karlsruhe Institute of Technology
Date Posted: April 12, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Beyond Polemics: Poverty, Taxes, and Noncompliance
Washington & Lee Legal Studies Paper No. 2016-9
Michelle Lyon Drumbl
Washington and Lee University School of Law
Date Posted: April 12, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Simplexity
Emory Law Journal, 2016 (Forthcoming), University of Miami Legal Studies Research Paper No. 16-20, NYU Law and Economics Research Paper No. 16-17
Joshua D. Blank and Leigh Osofsky
New York University School of Law and University of Miami - School of Law
Date Posted: April 08, 2016
Last Revised: April 29, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity
International Public Administration Review, 14(1) 11-35
Timothy Mathews
Kennesaw State University - Michael J. Coles College of Business
Date Posted: April 08, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Confronting the Retirement Savings Problem: Redesigning the Savers’ Credit
Harvard Journal on Legislation, Forthcoming
Adi Libson
Bar-Ilan University - Faculty of Law
Date Posted: April 04, 2016
Last Revised: April 11, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Inheritance and Wealth Inequality: Evidence from Population Registers
IZA Discussion Paper No. 9839
Mikael Elinder , Oscar Erixson and Daniel Waldenström
Uppsala University - Department of Economics , Research Institute of Industrial Economics and Research Institute of Industrial Economics
Date Posted: April 04, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent?
ISER Discussion Paper No. 966
Hirofumi Kurokawa , Tomoharu Mori and Fumio Ohtake
Osaka University, Graduate School of Economics, Students , Research Institute for Socionetwork Strategies and Osaka University - Institute of Social and Economic Research
Date Posted: April 02, 2016
Last Revised: April 06, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Gender and Attitude Toward the Ethics of Tax Evasion: A Comparison of European and Asian Views
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 4, 2015
Wei Wei and Robert W. McGee
Kyushu Sangyo University and Fayetteville State University - Department of Accounting
Date Posted: March 31, 2016
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Timing of Tax Transparency
Southern California Law Review, Forthcoming, NYU Law and Economics Research Paper No. 16-13
Joshua D. Blank
New York University School of Law
Date Posted: March 31, 2016
Last Revised: April 15, 2016
Accepted Paper Series
99 downloads

Incl. Electronic Paper Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)
The Federal Lawyer, March 2016
Anson Asbury
Asbury Law Firm
Date Posted: March 23, 2016
Last Revised: April 13, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper The Concept of Instrumentalism in Tax Law
Gepubliceerd in Coventry Law Journal (May 2013), 41-60
Henk Vording
Leiden University - Leiden Law School
Date Posted: March 13, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Rise and Fall of Progressive Income Taxation in the Netherlands (1795-2001)
British Tax Review 2007 (3), pp. 255-279
Henk Vording and Onno Ydema
Leiden University - Leiden Law School and Leiden University
Date Posted: March 12, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform
J.L.M Gribnau, M. Pauwels (ed.) Retroactivity of Tax Legislation, Amsterdam: EATLP/International Bureau for Fiscal Documentation 2012
Henk Vording , Koos Boer and Allard Lubbers
Leiden University - Leiden Law School , Leiden University and Leiden University
Date Posted: March 12, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper It's the Outcomes, Not the Rules: Transitional Issues in the Process of Tax Reform
Henk Vording , Koos Boer and Allard Lubbers
Leiden University - Leiden Law School , Leiden University and Leiden University
Date Posted: March 12, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Talents, Types and Tags. What is the Relevance of the Endowment Tax Debate?
Henk Vording
Leiden University - Leiden Law School
Date Posted: March 11, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper A Demographic Study of Russian Attitudes Toward Tax Evasion
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 1, 2016
Galina Preobragenskaya and Robert W. McGee
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Date Posted: March 10, 2016
Accepted Paper Series
32 downloads

A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction
The ATA Journal of Legal Tax Research, Forthcoming
Eric Smith
Weber State University (WSU)
Date Posted: March 09, 2016
Accepted Paper Series

Incl. Electronic Paper Subsidized Private Pension Savings and the Deferred Taxation of Retirement Income: Is the German Riester Scheme Self-Financing?
Steffen Bollacke
University of Muenster - Institute for Public Economics
Date Posted: March 08, 2016
Last Revised: March 09, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Do Financial Advisors Provide Tangible Benefits for Investors? Evidence from Tax-Motivated Mutual Fund Flows
Review of Finance, Forthcoming
Gjergji Cici , Alexander Kempf and Christoph Sorhage
College of William and Mary - Mason School of Business , University of Cologne - Department of Finance & Centre for Financial Research (CFR) and University of Cologne - Department of Finance & Centre for Financial Research (CFR)
Date Posted: March 05, 2016
Last Revised: March 21, 2016
Accepted Paper Series
58 downloads

Incl. Electronic Paper El Derecho De La Unión Europea Ante La Encrucijada Del Impuesto Sobre Sucesiones Y Donaciones Español (EU Law Before the Crossroad of the Spanish Inheritance and Donations Tax)
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: March 03, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Joint Winners, Separate Losers: Proposals To Ease the Sting for Married Taxpayers Filing Separately
Florida Tax Review, Forthcoming, Washington & Lee Legal Studies Paper No. 2016 - 8
Michelle Lyon Drumbl
Washington and Lee University School of Law
Date Posted: March 02, 2016
Last Revised: March 03, 2016
Accepted Paper Series
38 downloads

Incl. Electronic Paper ‘Hunting Animals in a Zoo’? Regulating Indonesia's High Wealth Individual Taxpayers
RegNet Research Paper No. 2016/101
Sekti Widihartanto and Valerie Braithwaite
Australian National University (ANU) - Regulatory Institutions Network (RegNet) and Australian National University - Research School of Social Sciences
Date Posted: February 26, 2016
Working Paper Series
59 downloads

Incl. Electronic Paper Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options
CESifo Working Paper Series No. 5715
Robert Holzmann
University of Malaya
Date Posted: February 23, 2016
Working Paper Series
9 downloads

Incl. Fee Electronic Paper A Measure of the Shadow Economy in a Small Economy: Evidence from Household‐Level Expenditure Patterns
Review of Income and Wealth, Vol. 62, Issue 1, pp. 145-160, 2016
Tufan Ekici and Mustafa Besim
Middle East Technical University (METU) - Northern Cyprus Campus and Eastern Mediterranean University
Date Posted: February 22, 2016
Accepted Paper Series

Incl. Electronic Paper On the Use and Abuse of Legislative History in the ‘Preparer Fraud’ Doctrine
70 Tax Lawyer, Fall 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: February 21, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options
CESifo Working Paper Series No. 5702
Bernd Genser and Robert Holzmann
University of Konstanz - Faculty of Economics and Statistics and University of Malaya
Date Posted: February 18, 2016
Working Paper Series
16 downloads

Incl. Fee Electronic Paper Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
CEPR Discussion Paper No. DP11094
Julia Tanndal and Daniel Waldenström
Brown University and Research Institute of Industrial Economics (IFN)
Date Posted: February 17, 2016
Working Paper Series

Incl. Electronic Paper Job One Is Jobs: Workers Need Better Policy Support and Stronger Skills
C.D. Howe Institute ebrief 228
Alexandre Laurin
C.D. Howe Institute
Date Posted: February 13, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums
Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 12, 2016
Last Revised: April 21, 2016
Working Paper Series
347 downloads

Incl. Electronic Paper Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries
IDB Working Paper No. IDB-WP-628
Armin von Schiller
affiliation not provided to SSRN
Date Posted: February 09, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Compromising Compliance? The IRS Offer in Compromise Program and Opportunities for Reform
Tax Lawyer, 2017 Forthcoming
Joseph C. Dugan
Indiana University Maurer School of Law
Date Posted: February 03, 2016
Last Revised: March 11, 2016
Accepted Paper Series
37 downloads

Incl. Electronic Paper Optimal Nonlinear Taxation: The Dual Approach
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-2
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: February 02, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Does Financial Deregulation Boost Top Incomes? Evidence from the Big Bang
IZA Discussion Paper No. 9684
Julia Tanndal and Daniel Waldenström
Brown University and Research Institute of Industrial Economics
Date Posted: February 01, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Has the Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the Ira for Retirement and Estate Planning
Mertens - Law of Federal Income Taxation - Development & Highlights, June 2014
Theron West , William Byrnes and Robert S. Bloink
Thomas Jefferson School of Law , Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Date Posted: January 27, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Exploring the Extent of the Like-Kind Nonrecognition Treatment (and its Potential Demise)
Mertens - Law of Federal Income Tax - Developments & Highlights, October 2014
Haik Chilingaryan , William Byrnes and Robert S. Bloink
Independent , Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Date Posted: January 27, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment
Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
David Herzig , William Byrnes and Kris G. Odegard
Valparaiso University Law School , Texas A&M University School of Law and Independent
Date Posted: January 26, 2016
Accepted Paper Series
60 downloads

Incl. Electronic Paper May a Proposed Expansion of Master Limited Partnerships' (MLPs) Tax Benefits for 'Renewable' Energy Lead to America's Energy Independence?
Mertens - Law of Federal Income Tax - Developments & Highlights, August 2013
William Byrnes , Robert S. Bloink and Theron West
Texas A&M University School of Law , HBC Ferguson, PLLC - Attorneys at Law and Thomas Jefferson School of Law
Date Posted: January 26, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper How Sensitive Are Taxpayers to Marginal Tax Rates? Evidence from Income Bunching in the United States
Jacob A. Mortenson and Andrew Whitten
Georgetown University - Department of Economics and Georgetown University - Department of Economics
Date Posted: January 23, 2016
Last Revised: March 23, 2016
Working Paper Series
145 downloads

Long-Term Tax Liability and the Effects of Refundable Credits
Public Finance Review, September 2011; vol. 39, 5: pp. 619-652.
Tim Dowd and John Horowitz
Joint Committee on Taxation, U.S. Congress and Ball State University - Department of Economics
Date Posted: January 20, 2016
Accepted Paper Series

Incl. Electronic Paper Identificar la Incidencia de la estratificación socioeconómica urbana sobre la segregación de los hogares bogotanos (Identifying the Effect of the Socio-Economic Stratification on Urban Segregation in Bogota)
Francesco Bogliacino , Laura Jiménez and Daniel Reyes Galvis
National University of Colombia, Students , Fondazione Roberto Franceschi and Open Evidence
Date Posted: January 15, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Distinguishing between Short-Term and Long-Term Recipients of the Earned Income Tax Credit
National Tax Journal, Vol. 58, No. 4, 2005
Tim Dowd
Joint Committee on Taxation, U.S. Congress
Date Posted: January 14, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Heterogeneity in the Tax Responses of Personal Capital Gains Realizations
National Tax Journal, Vol. 65, No. 4, 2012
Tim Dowd , Robert McClelland and Athiphat Muthitacharoen
Joint Committee on Taxation, U.S. Congress , Government of the United States of America - Congressional Budget Office (CBO) and Chulalongkorn University
Date Posted: January 14, 2016
Accepted Paper Series
4 downloads

New Evidence on the Tax Elasticity of Capital Gains
National Tax Journal, Vol. 68, No. 3, 2015
Tim Dowd , Robert McClelland and Athiphat Muthitacharoen
Joint Committee on Taxation, U.S. Congress , Government of the United States of America - Congressional Budget Office (CBO) and Chulalongkorn University
Date Posted: January 14, 2016
Accepted Paper Series


 

1 2 3 4 ... 35 | Next >
   


 

© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollobot1 in 6.688 seconds