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JEL Code: H71

188,972 Total downloads

Viewing: 1 - 50 of 1,509 papers

1.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,346
2.

Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes

Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83 Posted: 14 Feb 2005
Accepted Paper Series
Harvard University - Harvard Law School and Northwestern University - Pritzker School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 2,500
3.

Political Economy at Any Speed: What Determines Traffic Citations?

Number of pages: 38 Posted: 08 Feb 2007 Last Revised: 07 Oct 2009
Working Paper Series
Clemson University - John E. Walker Department of Economics and George Mason University - Buchanan Center Political Economy
Downloads 1,708
4.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 1,676
5.

Carousel Fraud in the EU: A Digital Vat Solution

Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8 Posted: 15 Aug 2006
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,431
6.

The Impact of Professional Sports Franchises and Venues on Local Economies: A Comprehensive Survey

Number of pages: 88 Posted: 03 Feb 2022 Last Revised: 05 Apr 2022
Working Paper Series
Kennesaw State University, University of Maryland, Baltimore County and West Virginia University - Department of Economics
Downloads 1,276
7.

Tax Policy in the European Union

CESifo Working Paper Series No. 758
Number of pages: 94 Posted: 21 Oct 2002
Working Paper Series
University of Maastricht - Department of Economics
Downloads 1,245
8.

Publicly Financed New Sports Facilities: Are They Economically Justifiable? A Case Study of the Los Angeles Staples Center

University of Miami Business Law Review, Vol. 10, No. 3, pp. 435, Spring/Summer 2002
Number of pages: 33 Posted: 11 Aug 2006
Accepted Paper Series
Chapman University, The Dale E. Fowler School of Law
Downloads 1,243
9.

The Myth of State Competition in Corporate Law

Number of pages: 72 Posted: 02 Jan 2003
Accepted Paper Series
New York University School of Law and Tel Aviv University - Buchmann Faculty of Law
Downloads 1,243
10.

Natural Resource Rents, Local Taxes, and Government Performance: Evidence from Colombia

Number of pages: 122 Posted: 17 Nov 2018 Last Revised: 01 Feb 2022
Working Paper Series
University of Chicago - Harris School of Public Policy
Downloads 1,184
11.

International Tax Arbitration

Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19 Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney Law School
Downloads 1,182
12.

Implications of the Coronavirus on Sales Tax Revenue and Local Government Fiscal Health

Journal of Public and Nonprofit Affairs, 2020, Vol. 6, No. 3: 377-400
Number of pages: 41 Posted: 10 Apr 2020 Last Revised: 02 Dec 2020
Accepted Paper Series
North Carolina State University and University of Central Florida
Downloads 1,171
13.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,134
14.

The Internet as a Tax Haven? The Effect of the Internet on Tax Competition

Number of pages: 58 Posted: 21 Sep 2013 Last Revised: 26 May 2020
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 1,129
15.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,119
16.

The Senate Immigration Bill Rewards Lawbreaking: Why the Dream Act is a Nightmare

Heritage Foundation Backgrounder, No. 1960, August 14, 2006
Number of pages: 5 Posted: 27 Feb 2008
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,077
17.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 1,076
18.

The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions

Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Number of pages: 33 Posted: 16 Aug 2012 Last Revised: 23 Nov 2015
Accepted Paper Series
Babson College, Bentley University and Bentley University
Downloads 999
19.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads 995
20.

Behavioral Responses to State Income Taxation of High Earners: Evidence from California

Number of pages: 77 Posted: 03 Oct 2019 Last Revised: 06 May 2022
Working Paper Series
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 959
21.

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

IMF Working Paper No. 97/30
Number of pages: 36 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 936
22.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads 927
23.

The Economic Effects of Federalism and Decentralization - A Cross-Country Assessment

CESifo Working Paper Series No. 2766
Number of pages: 37 Posted: 26 Nov 2008 Last Revised: 17 Nov 2021
Working Paper Series
University of Hamburg - Institute of Law & Economics and Phillips University Marburg
Downloads 916
24.

Investor Tax Credits and Entrepreneurship: Evidence from U.S. States

NYU Stern School of Business
Number of pages: 124 Posted: 08 May 2020 Last Revised: 09 Aug 2022
Working Paper Series
Carnegie Mellon University - Tepper School of Business, New York University (NYU) - Leonard N. Stern School of Business, Kellogg School of Management - Department of Finance, UCLA Anderson School of Management and University of Virginia - Darden School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 903
25.

To Serve and Collect: The Fiscal and Racial Determinants of Law Enforcement

GMU Working Paper in Economics No. 16-17
Number of pages: 33 Posted: 10 Mar 2016 Last Revised: 11 Sep 2018
Working Paper Series
Clemson University - John E. Walker Department of Economics, George Mason University - Buchanan Center Political Economy and George Mason University - Department of Economics
Downloads 896
26.

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 884
27.

Is 'Internal Consistency' Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation

University of Georgia Legal Studies Research Paper No. 07-005, New York University School of Law Tax Law Review, Forthcoming
Number of pages: 46 Posted: 21 Feb 2007
Accepted Paper Series
University of Georgia School of Law
Downloads 880
28.

Freedom of Choice in European Corporate Law

Yale Journal of International Law, Vol. 29, No. 2, 2004
Number of pages: 69 Posted: 04 Aug 2003 Last Revised: 01 Apr 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 832
29.

Film Tax Credits and the Economic Impact of the Film Industry on Georgia’s Economy

Bagwell Center Policy Brief, July 2019
Number of pages: 23 Posted: 08 Feb 2020 Last Revised: 08 Feb 2020
Working Paper Series
Kennesaw State University
Downloads 797
30.

The Effects of Fiscal Institutions on Public Finance: A Survey of the Empirical Evidence

Number of pages: 32 Posted: 06 Dec 2001
Working Paper Series
Universität St. Gallen
Downloads 791
31.

Persecuting Plastic Bags

Excerpt from Adam J. Hoffer and Todd Nesbit, eds., For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century. Arlington, VA: Mercatus Center at George Mason University, 2018.
Number of pages: 10 Posted: 04 May 2018
Accepted Paper Series
Berry College - Campbell School of Business
Downloads 789
32.

Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure

Number of pages: 45 Posted: 14 Jun 2019 Last Revised: 11 Sep 2020
Working Paper Series
University of California, Riverside (UCR) - School of Business Administration, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 771
33.

Levy of Income Tax on Intellectual Property

Number of pages: 12 Posted: 01 Mar 2014
Working Paper Series
Symbiosis International University
Downloads 749
34.

Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program

Number of pages: 59 Posted: 28 Oct 2011 Last Revised: 21 Jul 2015
Working Paper Series
University of Zurich and University of Michigan at Ann Arbor - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 740
35.

The Rise of School-Supporting Nonprofits

Number of pages: 39 Posted: 04 Dec 2013 Last Revised: 18 Feb 2014
Working Paper Series
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and School of Public & Environmental Affairs
Downloads 739
36.

Harmonized 'Goods and Service Tax' in India: A Backgrounder

Excise and Customs Reporter, Vol. 191(1) (May 2012)(pp. 1SF-20SF)
Number of pages: 21 Posted: 14 Sep 2008 Last Revised: 04 Jun 2012
Accepted Paper Series
Supreme Court of India
Downloads 731
37.

Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology

50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Number of pages: 27 Posted: 02 Jun 2008 Last Revised: 03 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 699
38.

Can Pigou at the Polls Stop US Melting the Poles?

Number of pages: 80 Posted: 17 Jun 2019 Last Revised: 07 Jun 2022
Working Paper Series
Michigan State University - Department of Economics, University of Pennsylvania - School of Social Policy & Practice and University of Houston - Department of Political Science
Downloads 690
39.

Riding Out the COVID-19 Storm: How Government Policies Affect SMEs in China

China Economic Review, Forthcoming
Number of pages: 44 Posted: 04 Aug 2020 Last Revised: 01 Jul 2022
Accepted Paper Series
Cheung Kong Graduate School of Business, Peking University - China Center for Economic Research (CCER), HKUST Business School and Peking University - China Center for Economic Research
Downloads 641
40.

A New Approach to Corporate Choice of Law

Vanderbilt Journal of Transnational Law, Vol. 38, No. 1, p. 51, 2005
Number of pages: 57 Posted: 24 Sep 2003 Last Revised: 31 Mar 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 617
41.

Capturing Four Budget Deficit Theories in a Simple Graphical Model

Number of pages: 10 Posted: 22 Nov 2009
Working Paper Series
University of Applied Sciences Kaiserslautern and University of Hildesheim
Downloads 614
42.

The Relationship between the WTO Agreement on Agriculture and the Agreement on Subsidies and Countervailing Measures

University of Cambridge Faculty of Law Research Paper No. 38/2015
Number of pages: 19 Posted: 07 Jul 2015 Last Revised: 14 Jul 2015
Working Paper Series
University of Cambridge - Faculty of Law
Downloads 604
43.

The Taxation of Cloud Computing and Digital Content

Tax Notes, Vol. 140, No. 4, July, 22, 2013, Tax Notes International, Vol. 71, No. 4, July, 22, 2013, State Tax Notes, Vol. 69, No. 4, July 22, 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-26
Number of pages: 37 Posted: 03 Aug 2013
Accepted Paper Series
University of Pennsylvania Law School
Downloads 604
44.

Dynamics of Fuel Demand Elasticity: Evidence from Iranian Subsidy Reforms

Energy Economics, Vol. 110, 2022
Number of pages: 39 Posted: 06 Jan 2019 Last Revised: 29 Apr 2022
Accepted Paper Series
California State Polytechnic University, San Luis Obispo, Khatam University and HEC Montreal
Downloads 598
45.

State Aid and EU Public Procurement: More Interactions, Fuzzier Boundaries

L Hancher & JJ Piernas López (eds), Research Handbook on European State Aid Law (2nd edn, Edward Elgar, 2020, Forthcoming
Number of pages: 19 Posted: 17 Oct 2019
Working Paper Series
University of Bristol - School of Law
Downloads 586
46.

Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution?

Number of pages: 49 Posted: 14 May 2004
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 581
47.

Sales Taxation in Canada: The GST-HST-QST-RST 'System'

Revision of paper present at American Tax Policy Institute Conference on Structuring a Federal VAT: Design and Coordination Issues, Washington, D.C., February 18-19, 2009
Number of pages: 53 Posted: 05 Jun 2009
Working Paper Series
affiliation not provided to SSRN and Faculty of Business, Humber Institute of Technology & Advanced Learning
Downloads 575
48.

Do States Tax Wireless Services Inefficiently? Evidence on the Price Elasticity of Demand

Virginia Tax Review, Vol. 24, No. 2, pp. 249-261, Fall 2004
Number of pages: 14 Posted: 17 Apr 2004
Accepted Paper Series
Economists Incorporated and Criterion Economics, Inc.
Downloads 562
49.

Sports Stadiums and Local Economic Activity: Evidence from Sales Tax Collections

Journal of Urban Affairs, forthcoming
Number of pages: 42 Posted: 22 Mar 2021 Last Revised: 08 Feb 2022
Accepted Paper Series
Kennesaw State University
Downloads 560
50.

Making Federalism Great Again: How the Trump Administration's Attack on Sanctuary Cities Unintentionally Strengthened Judicial Protection for State Autonomy

Texas Law Review (Symposium on “Reclaiming—and Restoring—Constitutional Norms”), Vol. 97, pp. 1247-1294, 2019, George Mason Legal Studies Research Paper No. LS 19-02
Number of pages: 49 Posted: 07 Mar 2019 Last Revised: 28 Jun 2019
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads 550