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SSRN eLibrary Search Results
JEL Code: H2
1,607,658 Total downloads
Showing Papers 961 - 1,010 of 10,697
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Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series

Incl. Electronic Paper Relevanz der deutschen Zinsschranke für Personenunternehmen – Eine dynamische Analyse der Betroffenheit (Relevance of the German Interest Barrier for Partnerships – A Dynamic Analysis of Consternation)
ARQUS Quantitative Research in Taxation Discussion Paper No. 207
Stephan Alberternst
University of Paderborn
Date Posted: June 29, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Relevanz der Zinsschranke - Eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 (Relevance of the Interest Barrier - An Empirical Evaluation of the Affected Companies for the Period of 2008 to 2012)
ARQUS Discussion Paper No. 200
Stephan Alberternst and Torben Schwar
University of Paderborn and BPW Treuhand GmbH - Steuerberatungsgesellschaft
Date Posted: June 29, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Raising the Retirement Age, Fairly
Chapters 6 and 7 of A NEW DEAL FOR OLD AGE, Harvard University Press, 2016.
Anne Alstott
Yale University - Law School
Date Posted: June 28, 2016
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Optimal Redistribution with Endogenous Social Norms
The Scandinavian Journal of Economics, Vol. 118, Issue 3, pp. 524-556, 2016
Robin Boadway and Nicolas‐Guillaume Martineau
Queen's University and York University
Date Posted: June 28, 2016
Accepted Paper Series

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Private Equity As an Alternative Corporate Restructuring Scheme: Does Private Equity Increase the Operating Performance of PE-Backed Firms?
KDI Journal of Economic Policy 2016, 38(2) 21-44
Jahyun Koo
Korea Development Institute (KDI)
Date Posted: June 27, 2016
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Taxing Wealth: Evidence from Switzerland
CEPR Discussion Paper No. DP11342
Marius Brülhart , Jonathan Gruber , Matthias Krapf and Kurt Schmidheiny
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) , Massachusetts Institute of Technology (MIT) - Department of Economics , University of Lausanne and Universität Basel
Date Posted: June 27, 2016
Working Paper Series

Incl. Electronic Paper Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey
IZA Discussion Paper No. 9993
Binnur Balkan , Yusuf Soner Baskaya and Semih Tumen
Government of the Republic of Turkey - Central Bank of the Republic of Turkey , Central Bank of the Republic of Turkey and Central Bank of the Republic of Turkey
Date Posted: June 27, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Thoughts on Dynamic Scoring of Fiscal Policies
Brookings Papers on Economic Activity, June 2016
Donald B. Marron
The Urban Institute
Date Posted: June 26, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper How the Rich Respond to Anticipated Tax Increases: Evidence from the 1993 Tax Act
Gerald Auten and Laura Kawano
Office of Tax Analysis (OTA) and US Department of Treasury - Office of Tax Analysis
Date Posted: June 25, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
58 downloads

Incl. Electronic Paper Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era
Fabio B. Gaertner , Stacie Kelley Laplante and Dan Lynch
University of Wisconsin - Madison - Department of Accounting and Information Systems , University of Wisconsin and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 25, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Rights of Passage: The Economic Effects of Raising the DMT Threshold in Canada
C.D. Howe Institute ebrief 239
Christine A. McDaniel , Simon Schropp and Olim Latipov
Sidley Austin LLP , University of St. Gallen and Sidley Austin LLP
Date Posted: June 25, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Effect of Consumption Taxes on Corporate Investment
Martin Jacob , Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and WHU - Otto Beisheim School of Management
Date Posted: June 25, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Endogenous Crackdowns: Theory and Experimental Evidence
Zhixin Dai
School of Finance, Renmin University of China
Date Posted: June 24, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Jeri K. Seidman and Bridget Stomberg
University of Virginia - McIntire School of Commerce and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: June 23, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Taxing Pensions
CESifo Working Paper Series No. 5930
Helmuth Cremer and Pierre Pestieau
University of Toulouse (GREMAQ & IDEI) and University of Liege - Research Center on Public and Population Economics
Date Posted: June 23, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Biofuel Mandating and the Green Paradox
CentER Discussion Paper Series No. 2016-024
Samuel Jovan Okullo , Frederic Reynes and Marjan W. Hofkes
Tilburg School of Economics and Managemet , VU University Amsterdam - Institute for Environmental Studies (IVM) and VU University Amsterdam - Department of Economics
Date Posted: June 23, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper A Sure Bet? The Legal Status of Daily Fantasy Sports
Pace Intellectual Property, Sports & Entertainment Law Forum, Forthcoming
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: June 22, 2016
Accepted Paper Series
24 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Inter Vivos Transfers of Ownership in Family Firms
CESifo Working Paper Series No. 5923
James R. Hines Jr. , Niklas Potrafke , Marina Riem and Christoph Schinke
University of Michigan , CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute , CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Date Posted: June 22, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Anti-Discrimination Legislation and the Efficiency-Enhancing Role of Mandatory Parental Leave
CESifo Working Paper Series No. 5917
Spencer Bastani , Tomer Blumkin and Luca Micheletto
Linnaeus University - Department of Economics and Statistics , Tel Aviv University - Eitan Berglas School of Economics and Bocconi University
Date Posted: June 22, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Distributional Implications of Joint Tax Evasion
CESifo Working Paper Series No. 5915
Odd E. Nygard , Joel B. Slemrod and Thor O. Thoresen
Statistics Norway , University of Michigan, Stephen M. Ross School of Business and Statistics Norway - Research Department
Date Posted: June 22, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Can Minimum Wages Raise Workers' Incomes in the Long Run?
CESifo Working Paper Series No. 5913
George Economides and Thomas Moutos
Athens University of Economics and Business - Department of International and European Economic Studies and Athens University of Economics and Business - Department of International and European Economic Studies
Date Posted: June 22, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Bracket Creep Revisited - with and Without R>G: Evidence from Germany
Bundesbank Discussion Paper No. 37/2015
Junyi Zhu
Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper German Labor Market and Fiscal Reforms 1999 to 2008: Can They Be Blamed for Intra-Euro Area Imbalances?
Bundesbank Discussion Paper No. 29/2015
Niklas Gadatsch , Nikolai Stahler and Benjamin Weigert
German Council of Economic Experts , Deutsche Bundesbank - Economics Department and University of Giessen - Department of Economics
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper German and the Rest of Euro Area Fiscal Policy During the Crisis
Bundesbank Discussion Paper No. 05/2015
Niklas Gadatsch , Klemens Hauzenberger and Nikolai Stahler
German Council of Economic Experts , Deutsche Bundesbank and Deutsche Bundesbank - Economics Department
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Structural and Cyclical Effects of Tax Progression
Bundesbank Discussion Paper No. 15/2013
Jana Kremer and Nikolai Stahler
Deutsche Bundesbank and Deutsche Bundesbank - Economics Department
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Estimating Dynamic Tax Revenue Elasticities for Germany
Bundesbank Discussion Paper No. 23/2012
Gerrit B. Koester and Christoph Priesmeier
European Central Bank (ECB) and Deutsche Bundesbank
Date Posted: June 21, 2016
Working Paper Series

Incl. Electronic Paper Tax Incentives and Capital Structure Choice: Evidence from Germany
Bundesbank Discussion Paper No. 18/2012
Thomas Hartmann-Wendels , Ingrid Stein and Alwin Stöter
University of Cologne - Department of Banking , Deutsche Bundesbank and University of Cologne - Department of Banking
Date Posted: June 21, 2016
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Optimal Automatic Stabilizers
CEPR Discussion Paper No. DP11337
Alisdair McKay and Ricardo Reis
Boston University - Department of Economics and London School of Economics & Political Science (LSE)
Date Posted: June 20, 2016
Working Paper Series

Incl. Electronic Paper Tax Court S Cases: Does the 'S' Stand for Secret?
79 Tax Notes 257 (Apr. 13, 1998)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: June 19, 2016
Accepted Paper Series
8 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 2016
Accepted Paper Series

Incl. Electronic Paper The Educational Impact of Broadband Subsidies for Schools Under E-Rate
Thomas W. Hazlett , Benjamin Schwall and Scott Wallsten
Clemson University , Clemson University and Technology Policy Institute
Date Posted: June 17, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Banks As Tax Planning Intermediaries
John Gallemore , Brandon Gipper and Edward L. Maydew
University of Chicago - Booth School of Business , University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill
Date Posted: June 17, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper Using Tax as an Investment Promotion Tool
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: June 17, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Does Social Interaction Make Bad Policies Even Worse? Evidence from Renewable Energy Subsidies
Justus Hans Inhoffen , Christoph Siemroth and Philipp Zahn
Tinbergen Institute - Tinbergen Institute Amsterdam (TIA) , University of Mannheim - School of Economics (VWL) and University of St. Gallen
Date Posted: June 17, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold
VATT Institute for Economic Research Working Papers No. 75
Jarkko Harju , Tuomas Matikka and Timo Rauhanen
Government of the Republic of Finland - Government Institute for Economic Research (VATT) , Government Institute for Economic Research and Government of the Republic of Finland - Government Institute for Economic Research (VATT)
Date Posted: June 17, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Identifying the Effects of Place-Based Policies - Causal Evidence from Germany
CESifo Working Paper Series No. 5901
Eva Dettmann , Matthias Brachert and Mirko Titze
Halle Institute for Economic Research , Halle Institute for Economic Research and Halle Institute for Economic Research
Date Posted: June 17, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Identifying Tax Mimicking in Municipal Health Insurance: Evidence from a Boundary Reform
Michihito Ando and Reo Takaku
Institute for Health Economics and Policy (IHEP)
Date Posted: June 16, 2016
Working Paper Series
5 downloads

Multinational Firm Theory and International Tax Law: Seeking Coherence
8 World Tax Journal 2, Journals IBFD (2016)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 16, 2016
Accepted Paper Series

Incl. Electronic Paper Commercial Buildings Capital Consumption and the United States National Accounts
Sheharyar Bokhari and David Geltner
Massachusetts Institute of Technology (MIT) and Massachusetts Institute of Technology (MIT)
Date Posted: June 16, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona - Institut d'Economia de Barcelona (IEB)
Date Posted: June 16, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Does Trade Liberalization Trigger Tax Competition? Theory and Evidence from OECD Countries
GATE Working Paper No. UMR 5824
Nelly Exbrayat
University of Lyon 2 - Groupe d'Analyse et de Théorie Economique (GATE)
Date Posted: June 15, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper The Passions and the Interests: Unpacking the 'Sharing Economy'
Institute for Prospective Technological Studies, JRC Science for Policy Report, 2016
Cristiano Codagnone , Federico Biagi and Fabienne Abadie
Università degli studi di Milano, Dipartimento di Scienze Sociali e Politiche , European Commission Joint Research Center - IPTS and European Commission Joint Research Center - IPTS
Date Posted: June 15, 2016
Working Paper Series
38 downloads

Challenges in Managing Government Payroll Systems in Ghana: The Way Forward
Asian Academic Research Journal of Social Science & Humanities, Volume 2, Issue 1, June 2015
Kannyiri Thadious Banyen and Mumuni Abraham Nasamu
University for Development Studies and KNUST
Date Posted: June 14, 2016
Accepted Paper Series

Incl. Electronic Paper Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity
WU International Taxation Research Paper Series No. 2016-03
Saskia Kohlhase
Vienna University of Economics and Business
Date Posted: June 14, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper Who Benefits from Tax Expenditures? Incidence Based on Wealth
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: June 14, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Defining and Estimating Underground and Informal Economies: The New Institional Economics Approach
World Development, Vol 18, No 7, 1990
Edgar L. Feige

Date Posted: June 14, 2016
Accepted Paper Series
4 downloads


 

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