1.
Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
Number of pages: 50
Posted: 17 Aug 2001
Last Revised: 18 Aug 2009
Working Paper Series
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Downloads
2,096
2.
Destination-Based Cash Flow Taxation
Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01,
Number of pages: 101
Posted: 13 Feb 2017
Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads
1,270
3.
Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?
Boston College Law School Legal Studies Research Paper
Number of pages: 7
Posted: 19 Jan 2018
Last Revised: 27 Mar 2019
Working Paper Series
Boston College Law School and Boston College - Law School
Downloads
1,011
4.
Tourist Arrivals in India: How Important are Domestic Disorders
Number of pages: 24
Posted: 23 Jun 2003
Working Paper Series
Indira Gandhi Institute of Development Research (IGIDR)
Downloads
614
5.
Leak-Driven Law
UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79
Posted: 16 Feb 2017
Last Revised: 22 Jul 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads
469
6.
The Offshore Tax Enforcement Dragnet
Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79
Posted: 01 Apr 2017
Last Revised: 23 May 2018
Accepted Paper Series
Boston College Law School
Downloads
444
7.
Local Government Property Tax Amnesty Programs: Structures and Themes
Public Finance and Management 12(2), pp. 146-173, 2012., Indiana University-Bloomington: School of Public & Environmental Affairs Research Paper No. 2012-02-01
Number of pages: 31
Posted: 19 Feb 2012
Last Revised: 27 Jul 2012
Working Paper Series
Indiana University - School of Public & Environmental Affairs
Downloads
419
8.
Colonial Institutions, Slavery, Inequality, and Development: Evidence from São Paulo, Brazil
Number of pages: 58
Posted: 18 Apr 2010
Working Paper Series
University of California, Los Angeles - Department of History
Downloads
399
9.
Criminal Deterrence When There are Offsetting Risks: Traffic Cameras, Vehicular Accidents, and Public Safety
Number of pages: 47
Posted: 30 Nov 2017
Working Paper Series
Case Western Reserve University - Weatherhead School of Management and University of Arizona
Downloads
384
10.
Do College Football Games Pay for Themselves? The Impact of College Football Games on Local Sales Tax Revenue
Number of pages: 26
Posted: 04 Jun 2008
Working Paper Series
University of Maryland, Baltimore County and University of North Carolina at Charlotte - The Belk College of Business Administration - Department of Economics
Downloads
375
11.
Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics
CESifo Working Paper Series No. 2777
Number of pages: 27
Posted: 21 Sep 2009
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads
341
12.
Revenue Sharing in Mining: Insights from the Philippine Case
Number of pages: 39
Posted: 23 Jan 2013
Working Paper Series
Ateneo De Manila University - Ateneo School of Government and Asian Institute of Management - Policy Center
Downloads
327
13.
Can Central Banks Go Broke?
CEPR Policy Insight No. 24, May 2008
Number of pages: 12
Posted: 10 Sep 2014
Accepted Paper Series
Citigroup New York
There are 2 versions of this paper
Can Central Banks Go Broke?
CEPR Policy Insight No. 24, May 2008
Number of pages: 12
Posted: 10 Sep 2014
Downloads
318
Can Central Banks Go Broke?
CEPR Discussion Paper No. DP6827
Number of pages: 34
Posted: 12 Jun 2008
Downloads
16
Downloads
318
14.
Dancing with the Devil: A Study of Country Size and the Incentive to Tolerate Money Laundering
Number of pages: 14
Posted: 22 Aug 2008
Working Paper Series
Leibniz Universität Hannover - Faculty of Economics and Management, University of Groningen - SOM Research School and Utrecht University - School of Economics
Downloads
298
15.
Budget Gimmicks
Washington U. School of Law Working Paper No. 07-02-01, FISCAL CHALLENGES: AN INTERDISCIPLINARY APPROACH TO BUDGET POLICY, Elizabeth Garrett, Elizabeth Graddy, Howell Jackson, eds., Cambridge University Press, 2007
Number of pages: 34
Posted: 08 Feb 2007
Accepted Paper Series
Washington University in St. Louis - School of Law
Downloads
288
16.
The Long-Run Effects of Oil Wealth on Development: Evidence from Petroleum Geology
Number of pages: 107
Posted: 16 Dec 2015
Last Revised: 25 Aug 2018
Working Paper Series
University of Alabama
Downloads
285
17.
The Economics of Casino Taxation
Applied Economics, 2006
Number of pages: 28
Posted: 24 Apr 2006
Accepted Paper Series
Cyprus International University and Queen's University - Department of Economics
Downloads
267
18.
Consumption and Saving Response to a Tax-Subsidized Saving Policy: Evidence from India
Number of pages: 61
Posted: 17 Aug 2017
Last Revised: 10 Oct 2018
Working Paper Series
National University of Singapore, Office of the Comptroller of the Currency (OCC), Indian Institute of Management (IIMB), Bangalore and University of Sydney
Downloads
264
19.
Taxation in Latin America: Structural Trends and Impact of Administration
IMF Working Paper No. 99/19
Number of pages: 33
Posted: 10 Feb 2006
Working Paper Series
International Tax Research and Analysis Foundation
Downloads
244
20.
Sectoral Transformations in Neo-Patrimonial Rentier States: Tourism Development and State Policy in Egypt
GIGA Working Paper No. 61
Number of pages: 30
Posted: 04 Dec 2007
Last Revised: 16 Aug 2012
Working Paper Series
German Institute of Global and Area Studies (GIGA) and Johannes Gutenberg-University, Centre for Research on the Arab World
Downloads
237
21.
Tax Differential and Cross-Border Shopping: Evidence from Singapore
Number of pages: 49
Posted: 08 May 2013
Last Revised: 02 Mar 2017
Working Paper Series
National University of Singapore, Office of the Comptroller of the Currency (OCC), National University of Singapore - NUS Business School and National University of Singapore (NUS)
There are 2 versions of this paper
Tax Differential and Cross-Border Shopping: Evidence from Singapore
Number of pages: 49
Posted: 08 May 2013
Last Revised: 02 Mar 2017
Downloads
221
Tax Differential and Cross-Border Shopping: Evidence from Singapore
Georgetown McDonough School of Business Research Paper No. 3038550
Number of pages: 41
Posted: 19 Sep 2017
Last Revised: 12 Apr 2018
Downloads
62
Downloads
221
22.
Seigniorage, (Hyper)Inflation and Money Demand in Venezuela in the XXI Century: A First Estimation Attempt
GMU Working Paper in Economics No. 18-39
Number of pages: 14
Posted: 14 Dec 2018
Last Revised: 24 Dec 2018
Working Paper Series
George Mason University, Department of Economics
Downloads
212
23.
Failed Charity: Taking State Tax Benefits into Account for Purposes of the Charitable Deduction
66 Buffalo Law Review 779 (August 2018)
Number of pages: 39
Posted: 07 May 2018
Last Revised: 24 Aug 2018
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads
204
24.
The Impacts of Autonomous Vehicles and E-Commerce on Local Government Budgeting and Finance
Number of pages: 26
Posted: 31 Jul 2017
Last Revised: 22 Sep 2018
Working Paper Series
University of Oregon - School of Planning, Public Policy & Management, University of Oregon - School of Architecture and Allied Arts and University of Oregon School of Law
Downloads
201
25.
What Does Norway Get Out of its Oil Fund, if Not More Strategic Infrastructure Investment?
Levy Economics Institute Working Papers Series No. 657
Number of pages: 30
Posted: 18 Mar 2011
Working Paper Series
University of Missouri at Kansas City - Department of Economics
Downloads
201
26.
Marshall’s Maps, the U.S. Reports, and the New Judicial Restraint
Green Bag 2d, Vol. 15, No. 4, pp. 445-462, 2012
, George Mason Law & Economics Research Paper No. 12-53
Number of pages: 20
Posted: 09 Aug 2012
Last Revised: 22 Aug 2012
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads
198
27.
Digitalisation and the Future of National Tax Systems: Taxing Robots?
Number of pages: 23
Posted: 12 Oct 2018
Last Revised: 01 Dec 2018
Working Paper Series
University of Muenster - Faculty of Law
Downloads
183
28.
Financial Transactions Tax: Panacea, Threat or Damp Squib?
Number of pages: 34
Posted: 14 Nov 2009
Last Revised: 15 Oct 2010
Working Paper Series
Trinity College Dublin - Department of Economics and University of Dublin - Department of Economics
There are 2 versions of this paper
Financial Transactions Tax: Panacea, Threat or Damp Squib?
Number of pages: 34
Posted: 14 Nov 2009
Last Revised: 15 Oct 2010
Downloads
178
Financial Transactions Tax: Panacea, Threat, or Damp Squib?
World Bank Policy Research Working Paper No. 5230
Number of pages: 37
Posted: 20 Apr 2016
Downloads
165
Downloads
178
29.
Tax Expenditure Estimates in Ghana
Number of pages: 33
Posted: 21 Sep 2016
Last Revised: 22 Sep 2016
Working Paper Series
World Bank and World Bank Group
Downloads
177
30.
A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance
Economics Discussion Paper No. 2012-10
Number of pages: 26
Posted: 17 Feb 2012
Working Paper Series
World Bank and Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)
Downloads
175
31.
Zakat Accounting: Metaphor and Accounting Treatment for Business Organization
MPRA Paper No. 74782, 4th International Conference on Islamic Economics and Business (ICONIES), October 24, 2016.
Number of pages: 20
Posted: 26 Sep 2016
Last Revised: 12 Jan 2017
Working Paper Series
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Downloads
156
32.
Temporary Immigration Visas
Number of pages: 16
Posted: 25 Feb 2007
Working Paper Series
RWTH Aachen University and RWTH Aachen University
Downloads
135
33.
The Trouble with Gig Talk: Choice of Narrative and the Worker Classification Fights
Forthcoming, Law and Contemporary Problems, Vol. 81, No. 3 (2018), Boston College Law School Legal Studies Research Paper No. 471
Number of pages: 38
Posted: 12 Jan 2018
Last Revised: 22 Feb 2018
Accepted Paper Series
Boston College Law School
Downloads
131
34.
Tax Competition, Location, and Horizontal Foreign Direct Investment
CORE Discussion Paper No. 2005/91
Number of pages: 35
Posted: 24 Feb 2006
Working Paper Series
Catholic University of Louvain (UCL) - Center for Operations Research and Econometrics (CORE) and Centre de Recherche en Économie Appliquée (CREA)
Downloads
129
35.
Using Littered Pack Data to Estimate Cigarette Tax Avoidance in NYC
Number of pages: 43
Posted: 21 Dec 2012
Working Paper Series
University of Illinois at Chicago - Institute of Government and Public Affairs and City University of New York, CUNY Hunter College - Department of Economics
Downloads
118
36.
Tax Law's Workplace Shift
Boston University Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67
Posted: 03 Dec 2018
Last Revised: 16 May 2019
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads
115
37.
Sources of Revenue and Government Performance: Evidence from Colombia
Number of pages: 71
Posted: 17 Nov 2018
Working Paper Series
University of Chicago - Irving B. Harris Graduate School of Public Policy Studies
Downloads
114
38.
Land Reform, Latifundia and Social Development at Local Level in Colombia, 1961-2010
Documento CEDE No. 2015-06
Number of pages: 43
Posted: 24 Feb 2015
Working Paper Series
London School of Economics & Political Science (LSE) - Centre for Economic Performance (CEP), Universidad de los Andes, Colombia - Department of Economics and Universidad del Rosario
Downloads
111
39.
Should Alcohol Taxes Be Raised?
Regulation, Vol. 32, No. 3, pp. 10-13, Fall 2009
Number of pages: 6
Posted: 08 Oct 2009
Accepted Paper Series
Resources for the Future and Harvard University - Department of Economics
Downloads
111
40.
Identifying and Measuring Financial Repression: The British Case in the Mid-20th Century
Number of pages: 77
Posted: 24 May 2017
Last Revised: 25 May 2017
Working Paper Series
London School of Economics
Downloads
103
41.
The Judiciary Fund: A Modest Proposal that the Bar Give to Judges What Congress Will Not Let Them Earn
Green Bag 2d, Vol. 11, No. 3, pp. 354-383, Spring 2008, George Mason University Law & Economics Research Paper Series, No. 08-38
Number of pages: 32
Posted: 27 May 2008
Last Revised: 17 Jun 2008
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads
102
42.
Available at: Introducing a Nearly Vast Amount of Work to Be Done
Journal of Law: Periodical Laboratory of Legal Scholarship, Vol. 3, No. 1, pp. 1-26, 2013, George Mason Law & Economics Research Paper No. 13-32
Number of pages: 27
Posted: 08 May 2013
Last Revised: 10 Jun 2013
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads
101
43.
Financing Infrastructure: Who Should Pay?
Rotman School of Management Working Paper No. 3083743
Number of pages: 17
Posted: 07 Dec 2017
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management and University of Toronto Munk Centre for International Studies
Downloads
99
44.
Mineral Royalties: Historical Uses and Justifications
Duke Environmental Law & Policy Forum, Vol. 28, No. 1, 2017
Number of pages: 29
Posted: 16 Feb 2017
Last Revised: 22 Feb 2018
Accepted Paper Series
NYU School of Law and George Mason University - Antonin Scalia Law School, Faculty
Downloads
98
45.
Powermarkets: Transferring Systematic Risk to Lottery Players
Number of pages: 6
Posted: 22 Jun 2000
Working Paper Series
Smith College - Department of Economics and Pace University - Lubin School of Business - Department of Finance and Economics
Downloads
95
46.
Trump and a Populist Tax Agenda?
Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4
Posted: 05 Apr 2017
Accepted Paper Series
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads
91
47.
Zakah Management for Poverty Alleviation in Indonesia and Brunei Darussalam
Turkish Economic Review, Vol. 3, No. 3, p. 495-512, 2016
Number of pages: 20
Posted: 31 Oct 2016
Accepted Paper Series
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Downloads
89
48.
The Seven Mechanisms for Achieving Sovereign Debt Sustainability
Number of pages: 30
Posted: 16 Mar 2016
Last Revised: 17 Mar 2016
Working Paper Series
London School of Economics
Downloads
75
49.
El Petróleo Y La Política Macroeconómica En La Venezuela Contemporánea (Oil and Macroeconomic Policy in Contemporary Venezuela)
Number of pages: 95
Posted: 13 Aug 2015
Working Paper Series
Universidad Católica Andrés Bello
Downloads
73
50.
On the Welfare Improving Trade in Marginal Tax Rates
Number of pages: 55
Posted: 29 Jul 2008
Last Revised: 26 Sep 2008
Working Paper Series
Vistula University
Downloads
72
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