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JEL Code: H27

15,500 Total downloads

Viewing: 1 - 50 of 103 papers

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 2,088
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 1,171
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
Working Paper Series
Boston College Law School and Boston College - Law School
Downloads 992
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 612
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 465
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 441
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 410
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 386
9.

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 373
10.

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 336
11.

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 326
12.

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 324
13.

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 - Utrecht University School of Economics
Downloads 297
14.

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

Multiple version iconThere are 2 versions of this paper

Downloads 295
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 280
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 258
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 Monetary Fund (IMF) - Fiscal Affairs Department
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 235
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)

Multiple version iconThere are 2 versions of this paper

Downloads 216
22.

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 201
23.

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
24.

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
25.

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

Multiple version iconThere are 2 versions of this paper

Downloads 178
26.

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 172
27.

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 170
28.

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 169
29.

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 167
30.

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 145
31.

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 137
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.

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
34.

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 128
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 116
36.

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 110
37.

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 108
38.

Tax Law's Workplace Shift

Boston University Law Review, Forthcoming
Number of pages: 66 Posted: 03 Dec 2018 Last Revised: 16 Mar 2019
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 103
39.

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
40.

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
41.

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 101
42.

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
43.

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
44.

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 94
45.

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
46.

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 83
47.

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 75
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.

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
50.
Downloads 71