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SSRN eLibrary Search Results
JEL Code: H2
1,073,976 Total downloads
Showing Papers 981 - 1,030 of 7,612
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The Odd Couple: A Common Future for Financial and Tax Accounting?
Tax Law Review, Vol. 58, No. 2, 2005
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: December 08, 2005
Accepted Paper Series

Incl. Electronic Paper The Obama International Tax Plan: A Major Step Forward
U of Michigan Law & Economics, Olin Working Paper No. 09-007, U of Michigan Public Law Working Paper No. 149
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 07, 2009
Last Revised: May 10, 2009
Working Paper Series
720 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
236 downloads

Incl. Electronic Paper The Normative Analysis of 'Tagging' Revisited: Dealing with Stigmatization
Institut de Recherches Economiques et Sociales Working Paper No. 2003-30
Laurence Jacquet and Bruno Van der Linden
Catholic University of Louvain - Economic & Social Research Institute (IRES) and Université Catholique de Louvain - Institut de Recherches Economiques et Sociales
Date Posted: April 25, 2005
Working Paper Series
24 downloads

Incl. Electronic Paper The Nonenforcement of Section 305 Dividend Treatment
The Shelf Project, Tax Notes, Vol. 119, p. 749, May 19, 2008
Charles I. Kingson
Ernst & Young
Date Posted: December 09, 2009
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: February 21, 2008
Working Paper Series
232 downloads

Incl. Electronic Paper The Non-Partisan Fact-Finding Committee for Hoover 1932
Green Bag Almanac & Reader, pp. 111-119, 2008, George Mason Law & Economics Research Paper No. 08-02
Ross E. Davies
George Mason University School of Law
Date Posted: January 17, 2008
Accepted Paper Series
60 downloads

Incl. Electronic Paper The Non-Option: Understanding the Dearth of Discounted Employee Stock Options
CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Boston University School of Law
Date Posted: June 28, 2008
Last Revised: June 29, 2009
Working Paper Series
175 downloads

Incl. Electronic Paper The Non-Equivalence of Labor Market Taxes: A Real-Effort Experiment
Tinbergen Institute Discussion Paper 13-030/I
Matthias Weber and Arthur J. H. C. Schram
University of Amsterdam - Center for Research in Experimental Economics and Political Decision-Making (CREED) and University of Amsterdam - Faculty of Economics and Business (FEB)
Date Posted: February 23, 2013
Working Paper Series
12 downloads

Incl. Electronic Paper The Nisga'a Final Agreement: Negotiating Federalism
Indigenous Law Journal, Vol. 6, No. 2, 2007
Sari M. Graben
University of California, Berkeley - School of Law
Date Posted: March 11, 2011
Accepted Paper Series
37 downloads

Incl. Electronic Paper The Ninth Circuit Says Aloha to Boulware - Again
Tax Notes, Vol. 122, No. 1631, 2009
Scott A. Schumacher
University of Washington - School of Law
Date Posted: September 28, 2009
Accepted Paper Series
19 downloads

Incl. Electronic Paper The New World Order: Social and Economic Globalization versus Protection
Ergin Akalpler
University
Date Posted: May 19, 2010
Last Revised: May 21, 2010
Working Paper Series
203 downloads

Incl. Electronic Paper The New United States Model Income Tax Convention
IBFD Bulletin for International Taxation, Vol. 61, p. 224, 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-024, U of Michigan Public Law Working Paper No. 101
Reuven S. Avi-Yonah and Martin B. Tittle
University of Michigan Law School and Law Office of Martin B. Tittle
Date Posted: June 22, 2007
Last Revised: February 11, 2008
Accepted Paper Series
798 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 Poor at Our Gates: Global Justice Implications for International Trade and Tax Law
New York University Law Review, Vol. 85, 2009, Northwestern Public Law Research Paper No. 08-43
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: January 08, 2009
Last Revised: October 19, 2009
Accepted Paper Series
355 downloads

Incl. Electronic Paper The New Markets Tax Credit – The Path for Financial Institution Participation
Journal of Accounting, Ethics and Public Policy, Vol. 12, No. 1, pp. 75-97, 2011
Anthony Masino
affiliation not provided to SSRN
Date Posted: June 13, 2011
Accepted Paper Series
37 downloads

Incl. Electronic Paper The New Home Mortgage Bankruptcy Proposals and the Constitutional Right to Housing
John Ryskamp
Independent
Date Posted: April 14, 2007
Working Paper Series
96 downloads

Incl. Electronic Paper The New Earned Income Tax Credit: Too Complex for the Targeted Taxpayers?
Tax Notes, Vol. 57, No. 789, 1992
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas, William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: January 10, 2008
Accepted Paper Series
103 downloads

Incl. Electronic Paper The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market
EC Tax Review, Vol. 22, No. 1, pp. 40-55, February 2013
Maarten Floris de Wilde and Ciska Wisman
Erasmus University Rotterdam and Radboud University Nijmegen
Date Posted: June 14, 2013
Accepted Paper Series
4 downloads

The New Age of Big Government
Regulation, Vol. 27, No. 1, pp. 36-42, Spring 2004
Daniel Shaviro
New York University School of Law
Date Posted: May 27, 2004
Accepted Paper Series

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 New 95(2)(F.1) Carve-Out Rule - Election Deadline Approaching
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: May 13, 2010
Working Paper Series
18 downloads

Incl. Electronic Paper The New (Commercial) Open Source: Does it Really Improve Social Welfare?
Goldman School of Public Policy Working Paper No. GSPP10-001
Sebastian von Engelhardt and Stephen M. Maurer
University of Jena - Economics Department and University of California, Berkeley
Date Posted: January 25, 2010
Last Revised: August 15, 2012
Working Paper Series
253 downloads

Incl. Electronic Paper The Netherlands - Key Practical Issues to Eliminate Double Taxation of Business Income
CAHIERS DE DROIT FISCAL INTERNATIONAL - STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 96b, SDU Fiscale & Financiële Uitgevers, 2011,
Maarten Floris de Wilde and Geert T.W. Janssen
Erasmus University Rotterdam and affiliation not provided to SSRN
Date Posted: July 02, 2011
Last Revised: July 05, 2011
Accepted Paper Series
46 downloads

Incl. Electronic Paper The Net Present Value Effective Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jim Musumeci and Richard C. Sansing
Southern Illinois University at Carbondale - Department of Finance and Dartmouth College - Tuck School of Business
Date Posted: August 05, 2011
Working Paper Series
85 downloads

The Neglected Role of International Altruistic Investment in the Chinese Transition Economy
George Washington International Law Review, Vol. 36, No. 1
Darryll K. Jones
Stetson University College of Law
Date Posted: December 23, 2003
Accepted Paper Series

Incl. Electronic Paper The Negative Effect of the Marriage Penalty Tax on American Society
Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
Frederick J. Feucht , Murphy Smith and Robert Strawser
Prairie View A&M University , Murray State University - College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 07, 2010
Last Revised: December 16, 2010
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden
Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12 ,
Jochen Hundsdoerfer , Christian Sielaff , Kay Blaufus , Dirk Kiesewetter and Joachim Weimann
Free University of Berlin (FUB) , Free University of Berlin (FUB) , Leibniz University Hannover , University of Wuerzburg and University of Magdeburg - Institute of Economics and Business Administration
Date Posted: February 16, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper The Myth of Unbundling the Railways in the Czech Republic
Competitiveness and Competition in Railway Transportation - Economic and Regional Aspects of Regulation, Brno: FEA MU, 2009
Tomáš Otáhal and Tomáš Pospíšil
FBE MENDELU in Brno and affiliation not provided to SSRN
Date Posted: October 31, 2010
Last Revised: March 26, 2011
Working Paper Series
38 downloads

Incl. Electronic Paper The Myth of the Matching Principle as a Tax Value
American Journal of Tax Policy, Vol. 15, No. 17, 1998, Cleveland-Marshall Legal Studies Paper No. 1333807
Deborah A. Geier
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: January 29, 2009
Accepted Paper Series
95 downloads

Incl. Electronic Paper The Myth of State Competition in Corporate Law
Stanford Law Review, Vol. 55, p. 679, 2002
Marcel Kahan and Ehud Kamar
New York University School of Law and University of Southern California - Gould School of Law
Date Posted: January 02, 2003
Accepted Paper Series
871 downloads

Incl. Electronic Paper The Mysteries of Erroneous Refunds
Tax Notes, pp. 231-245, January 15, 2007
Bryan Camp
Texas Tech University School of Law
Date Posted: December 07, 2006
Working Paper Series
97 downloads

Incl. Electronic Paper The Municipal Status Quo vs. Federal Income Tax Reform
Kyle M. Palmer
NIU - Master of Public Administration
Date Posted: January 16, 2010
Working Paper Series
46 downloads

Incl. Electronic Paper The Modigliani/Miller Propositions and Dividend Policy
LMU Working Paper No. 2006-22
Joerg Wiese
Ludwig-Maximilians-Universität Munich
Date Posted: January 24, 2007
Working Paper Series
1736 downloads

Incl. Electronic Paper The Mobility Paradox
Georgetown Law Journal, Vol. 92, No. 3, 2004
Todd E. Pettys
University of Iowa - College of Law
Date Posted: December 11, 2008
Last Revised: May 13, 2010
Accepted Paper Series
29 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
152 downloads

Incl. Electronic Paper The Misuse of Textualism: A Further Reply to Prof. Kahn
Tax Notes, Vol. 127, 2010, Georgetown Law and Economics Research Paper No. 10-06
Stephen B. Cohen
Georgetown University Law Center
Date Posted: April 13, 2010
Last Revised: July 31, 2010
Accepted Paper Series
57 downloads

Incl. Electronic Paper The Misleading Effects of Averages in Tax Distribution Analysis
Jason J. Fichtner
George Mason University - Mercatus Center
Date Posted: February 11, 2005
Working Paper Series
33 downloads

Incl. Electronic Paper The Mirage of Equivalence and the Ethereal Principles of Parallelism and Horizontal Equity
Hastings Law Journal, Vol. 57, p. 645, 2006
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: May 08, 2006
Accepted Paper Series
74 downloads

Incl. Electronic Paper The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment
Stephen Coleman
Metropolitan State University
Date Posted: April 22, 2009
Working Paper Series
91 downloads

The Minnesota Income Tax Compliance Experiment--State Tax Results
Stephen Coleman
Metropolitan State University
Date Posted: November 12, 1996
Working Paper Series

The Minimum Wage, the Earned Income Tax Credit, and Optimal Subsidy Policy
University of Chicago Law Review, March 1997.
Daniel Shaviro
New York University School of Law
Date Posted: March 14, 1997
Accepted Paper Series

Incl. Electronic Paper The Mind Game: Invisible Cheating and Inferable Intentions
LICOS Discussion Paper Series 309/2012
Ting Jiang
Philosophy, Politics and Economics
Date Posted: May 06, 2012
Last Revised: May 17, 2012
Working Paper Series
18 downloads

Incl. Electronic Paper The Million-Dollar Question: Has Congress Missed the Mark with I.R.C. § 162(m) Compensation Deduction Caps?
Cristopher D. Jones
Georgetown University Law Center
Date Posted: April 30, 2012
Last Revised: November 28, 2012
Working Paper Series
134 downloads

Incl. Electronic Paper The Military and Distributional Conflict in Non-Democracies
J. Atsu Amegashie
University of Guelph - Department of Economics
Date Posted: January 10, 2012
Last Revised: June 18, 2012
Working Paper Series
41 downloads

Incl. Electronic Paper The Measurement of Tax Elasticity in India: A Time Series Approach
Hem Acharya
FMS, Delhi
Date Posted: May 21, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper The Measurement of Social Welfare
Osaka University Economics Discussion Paper No. 698
Atsushi Tsuneki
Osaka University - Institute of Social and Economic Research (ISER)
Date Posted: September 07, 2007
Working Paper Series
146 downloads

Incl. Electronic Paper The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics
ZEW Discussion Paper No. 02-46
Lothar Lammersen
affiliation not provided to SSRN
Date Posted: June 03, 2003
Working Paper Series
181 downloads

Incl. Electronic Paper The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report
Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Allison Christians and Yariv Brauner
McGill University - Faculty of Law and University of Florida - Levin College of Law
Date Posted: June 10, 2011
Last Revised: August 01, 2011
Working Paper Series
274 downloads

Incl. Electronic Paper The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
Eric Bennett Rasmusen
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: May 10, 2013
Working Paper Series
79 downloads


 

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