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JEL Code: H24
190,905 Total downloads
Showing Papers 851 - 900 of 1,266
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Fiscal, Distributional and Efficiency Impacts of Land and Property Taxes
Motu Economic and Public Policy Research Working Paper No. 09-14
Andrew Coleman
and
Arthur Grimes
Motu Economic and Public Policy Research Trust
and
Motu Economic and Public Policy Research Trust
Date Posted: May 18, 2010
Working Paper Series
30 downloads
Housing Tenure Choice, Race and the Recommendations of the President’s Advisory Panel on Federal Tax Reform
Richard K. Green and
Andrew Reschovsky
University of Southern California - Lusk Center for Real Estate
and
University of Wisconsin - Madison - Robert M. La Follette School of Public Affairs
Date Posted: March 10, 2010
Working Paper Series
30 downloads
Investment Decisions and the Preferred Taxation of Retained Earnings After the German Income Tax Reform 2008
Dominik Rumpf
,
Dirk Kiesewetter and
Maik Dietrich
University of Wuerzburg
,
University of Wuerzburg
and
University of Magdeburg - Institute of Economics and Business Administration
Date Posted: October 09, 2010
Last Revised: November 20, 2010
Working Paper Series
30 downloads
Optimal Capital Income Taxation with Housing
FRB of Philadelphia Working Paper No. 10-11
Makoto Nakajima
Federal Reserve Bank of Philadelphia
Date Posted: April 29, 2010
Working Paper Series
30 downloads
Raising Public Investment Funding: Comparative Analysis of Land Value Taxation
chapter in "Land Value Tax in Ireland", ed. E. O'Siochru, Feasta, June 2012
Constantin Gurdgiev
Trinity College, Dublin
Date Posted: April 29, 2012
Accepted Paper Series
30 downloads
Tax Policy, Venture Capital and Entrepreneurship
CEPR Discussion Paper No. 2626
Christian Keuschnigg and
Soren Bo Nielsen
University of St. Gallen - Department of Economics (FGN-HSG)
and
Copenhagen Business School - Department of Economics
Date Posted: January 29, 2001
Working Paper Series
30 downloads
Taxing Capital? Not a Bad Idea after All!
CEPR Discussion Paper No. 5929
Juan Carlos Conesa
,
Sagiri Kitao
and
Dirk Krueger
University of Barcelona
,
Federal Reserve Banks - Federal Reserve Bank of New York
and
University of Pennsylvania - Department of Economics
Date Posted: December 29, 2006
Working Paper Series
30 downloads
The Efficiency Cost of Child Tax Benefits
Kevin J. Mumford
Purdue University
Date Posted: April 07, 2009
Working Paper Series
30 downloads
The Elasticity of Taxable Income in New Zealand
CAMA Working Paper No. 21/2010
Iris Claus
,
John Creedy and
Josh Teng
Australian National University (ANU)
,
University of Melbourne - Department of Economics
and
New Zealand Inland Revenue Department
Date Posted: August 31, 2010
Working Paper Series
30 downloads
Wealth Mobility and Dynamics over Entire Individual Working Life Cycles
ECB Working Paper No. 1301
Stefan Hochguertel
and
Henry Ohlsson
VU University Amsterdam
and
Uppsala University - Department of Economics
Date Posted: March 06, 2011
Working Paper Series
30 downloads
Analyzing Female Labor Supply: Evidence from a Dutch Tax Reform
IZA Discussion Paper No. 4238
Nicole Bosch
and
Bas van der Klaauw
CPB Netherlands Bureau of Economic Policy Analysis
and
VU University Amsterdam - Department of Economics
Date Posted: June 21, 2009
Working Paper Series
29 downloads
Commentary: Textualism and Tax Cases
Temple Law Review, Vol. 66, p. 445, 1993, Cleveland-Marshall Legal Studies Paper No. 1333815
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: January 29, 2009
Accepted Paper Series
29 downloads
Estimates of Human Capital in Canada: The Lifetime Income Approach
Wulong Gu and
Ambrose Wong
Government of Canada - Micro-Economic Analysis Division
and
STATISTICS CANADA
Date Posted: November 21, 2010
Working Paper Series
29 downloads
Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income
Virginia Tax Review, Vol. 22, No. 1, 2002, Cleveland-Marshall Legal Studies Paper No. 1333794
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: January 29, 2009
Accepted Paper Series
29 downloads
A Microsimulation Approach to an Optimal Swedish Income Tax
IZA Discussion Paper No. 4379
Peter Ericson and
Lennart Flood
Goeteborg University - School of Business, Economics and Law
and
Goeteborg University - School of Business, Economics and Law
Date Posted: September 15, 2009
Working Paper Series
28 downloads
Cloning Complexity: Alternate Taxes and the Federal-State Relationship
State Tax Notes, Vol. 47, No. 10, 2008
Ralph B. Tower
,
Yvonne L. Hinson
and
Kevin M. Hall
Wake Forest University
,
Wake Forest University - Schools of Business
and
Wake Forest University
Date Posted: August 10, 2009
Accepted Paper Series
28 downloads
Endogenous Growth in a Model with Heterogeneous Agents and Voting on Public Goods
Kirill Borissov
and
Alexander Surkov
European University at Saint Petersburg (EUSP)
and
affiliation not provided to SSRN
Date Posted: June 24, 2010
Last Revised: August 05, 2010
Working Paper Series
28 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
28 downloads
Issues Impacting the Decision to Tax Part of Employer Health Insurance Benefits
David P. Bernstein
U.S. Treasury Department
Date Posted: July 30, 2009
Working Paper Series
28 downloads
On the Optimality of Joint Taxation for Non-Cooperative Couples
CESifo Working Paper Series No. 3128
Volker Meier and
Helmut Rainer
CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
and
University of Saint Andrews - School of Economics & Management
Date Posted: July 28, 2010
Working Paper Series
28 downloads
Reform Priorities for Sub-National Revenues in Brazil
IDB Working Paper No. IDB-PB-157
Teresa Ter-Minassian
affiliation not provided to SSRN
Date Posted: July 09, 2012
Working Paper Series
28 downloads
Some Thoughts on the Incidence of Foreign Taxes
Tax Notes, Vol. 87, p. 541, 2000, Cleveland-Marshall Legal Studies Paper No. 1333851
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: January 29, 2009
Accepted Paper Series
28 downloads
The Impact of Capital Gains Tax Rates on Reported Wage and Salary Income
David P. Bernstein
U.S. Treasury Department
Date Posted: April 01, 2012
Working Paper Series
28 downloads
To Choose or Not to Choose: Federal Income Tax Credits and Deductions and College Choice Decisions
Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2013-01-01
Tatyana Guzman
Indiana University - School of Public and Environmental Affairs (SPEA)
Date Posted: January 07, 2013
Last Revised: January 30, 2013
Working Paper Series
28 downloads
Who Participates in Tax Avoidance?
CESifo Working Paper Series No. 4219
Annette Alstadsæter and
Martin Jacob
University of Oslo
and
WHU - Otto Beisheim School of Management
Date Posted: May 08, 2013
Working Paper Series
28 downloads
A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy
Stefan Bach
,
Martin Beznoska
and
Viktor Steiner
German Institute for Economic Research (DIW Berlin)
,
German Institute for Economic Research (DIW Berlin)
and
German Institute for Economic Research (DIW Berlin)
Date Posted: August 25, 2011
Working Paper Series
27 downloads
Agency in Family Policy: A Survey
CESifo Working Paper Series No. 2664
Alessandro Cigno
Dipartimento di Studi sullo Stato
Date Posted: June 15, 2009
Working Paper Series
27 downloads
Budgetary Costs of Tax Facilities for Pension Savings: An Empirical Analysis
Department of Economics Research Memorandum 2005.03 Leiden University
Koen Caminada and
Kees Goudswaard
Leiden Law School - Department of Economics
and
Leiden Law School - Department of Economics
Date Posted: February 18, 2010
Working Paper Series
27 downloads
Irreversible Investments, Dynamic Inconsistency and Policy Convergence
CESifo Working Paper Series No. 1910
Rune Jansen Hagen and
Gaute Torsvik
University of Bergen
and
University of Bergen - Department of Economics
Date Posted: February 15, 2007
Working Paper Series
27 downloads
Labour Market Responses of Survival Pensioners: Estimating a Labour Supply Model and Predicting the Effect of the Reform
André Decoster
,
Kristian Orsini
and
Guy Van Camp
KU Leuven - Center for Economic Studies
,
KU Leuven
and
KU Leuven - Center for Economic Studies
Date Posted: October 18, 2007
Working Paper Series
27 downloads
Lithuanian Sole Proprietorships (In Lithuanian)
Apskaita ir Kontrole, 1997
Tadas Klimas
Independent
Date Posted: July 13, 2009
Last Revised: July 03, 2010
Accepted Paper Series
27 downloads
On the Equivalence between Labor and Consumption Taxation
CESifo Working Paper Series No. 2593
Paolo M. Panteghini
University of Brescia
Date Posted: March 25, 2009
Working Paper Series
27 downloads
Optimal Capital Income Taxation with Housing
Makoto Nakajima
Federal Reserve Bank of Philadelphia
Date Posted: October 01, 2009
Last Revised: April 22, 2010
Working Paper Series
27 downloads
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany
DIW Berlin Discussion Paper No. 950
Stefan Bach
and
Hermann Buslei
German Institute for Economic Research (DIW Berlin)
and
German Institute for Economic Research (DIW Berlin)
Date Posted: November 24, 2009
Working Paper Series
27 downloads
The Impact of the Tax-Transfer System on Education and Skills in Australia
Andrew Leigh
Australian National University - Economics Program, Research School of Social Sciences
Date Posted: December 14, 2009
Working Paper Series
27 downloads
Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment
IZA Discussion Paper No. 5699
Guillermo Cruces and
Ricardo Perez Truglia
CEDLAS, Universidad Nacional de La Plata
and
Harvard University - Department of Economics
Date Posted: May 17, 2011
Working Paper Series
26 downloads
Documentation Welfare Module FiFoSiM
Frank Brenneisen
and
Andreas Peichl
University of Cologne - Cologne Centre for Public Economics (CPE)
and
Institute for the Study of Labor (IZA)
Date Posted: June 19, 2007
Working Paper Series
26 downloads
Intergenerational Analysis of Social Interaction
IZA Discussion Paper No. 5621
Sarah Brown ,
Jolian McHardy and
Karl Taylor V
University of Leicester - Department of Economics
,
University of Sheffield - Department of Economics
and
University of Sheffield - Department of Economics
Date Posted: April 18, 2011
Working Paper Series
26 downloads
Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children
Netspar Discussion Paper No. 04/2012-015
Patricia F. Apps ,
Jan Kabatek
,
Ray Rees and
Arthur van Soest
University of Sydney - Faculty of Law
,
Netspar
,
Ludwig Maximilians University of Munich - Faculty of Economics
and
RAND Corporation
Date Posted: April 28, 2012
Last Revised: May 24, 2012
Working Paper Series
26 downloads
Marginal Tax Rates and Tax-Favoured Pension Savings of the Self-Employed - Evidence from Sweden
CESifo Working Paper Series No. 3059
Hakan Selin
Uppsala University - Department of Economics
Date Posted: June 01, 2010
Working Paper Series
26 downloads
Microsoft and the Tax Reform Act of 1986
Darden Case No. UVA-C-2186
Mary Margaret Frank
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
26 downloads
Taxing Leisure Complements
NBER Working Paper No. W14397
Louis Kaplow
Harvard Law School
Date Posted: October 10, 2008
Working Paper Series
26 downloads
Country-Specific Sentiment and Tax Behavior Induced Home Bias
Axel Möhlmann
Leibniz University Hannover
Date Posted: November 25, 2012
Working Paper Series
25 downloads
Expected Future Earnings, Taxation, and University Enrollment: A Microeconometric Model with Uncertainty
DIW Berlin Discussion Paper No. 934
Frank M. Fossen and
Daniela Glocker
Free University of Berlin (FUB) - Department of Business and Economics
and
German Institute for Economic Research (DIW Berlin)
Date Posted: November 01, 2009
Working Paper Series
25 downloads
Optimum Taxation of Inheritances
Johannes Kepler University of Linz, Economics Working Paper No. 0806
Johann K. Brunner and
Susanne Pech
University of Linz - Department of Economics
and
University of Linz - Department of Economics
Date Posted: May 05, 2008
Last Revised: June 09, 2008
Working Paper Series
25 downloads
Short-Run Fiscal Policy: Welfare, Redistribution, and Aggregate Effects in the Short and Long Run
FRB of New York Staff Report No. 442
Sagiri Kitao
Federal Reserve Banks - Federal Reserve Bank of New York
Date Posted: April 23, 2010
Working Paper Series
25 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
The Judiciary Funded: The Generosity of David Dudley Field
Green Bag 2d, Vol. 14, No. 4, pp. 433-452, Summer 2011, George Mason Law & Economics Research Paper No. 11-41
Ross E. Davies
George Mason University School of Law
Date Posted: September 24, 2011
Accepted Paper Series
25 downloads
Who Pays the Taxes? Tax Burden and Income Situations of Liberal Professions and Other Occupations (German)
FFB Discussion Paper No. 24
Joachim Merz
,
Thorsten Quiel
and
Kshama Venkatarama
Research Institute on Professions
,
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: June 11, 2009
Accepted Paper Series
25 downloads
Distributional Consequences of Labor-Demand Shocks: The 2008-09 Recession in Germany
CESifo Working Paper Series No. 3403
Olivier Bargain
,
Herwig Immervoll
,
Andreas Peichl
and
Sebastian Siegloch
Institute for the Study of Labor (IZA)
,
World Bank, Europe and Central Asia
,
Institute for the Study of Labor (IZA)
and
Institute for the Study of Labor (IZA)
Date Posted: April 08, 2011
Working Paper Series
24 downloads
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