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 - Huntsman School of Business and Brigham Young University
Downloads
3,950
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 Law School and Northwestern University - Pritzker School of Law
There are 2 versions of this paper
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
Downloads
2,394
Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
NYU Working Paper No. CLB-06-034
Number of pages: 83
Posted: 31 Oct 2008
Downloads
84
Downloads
2,394
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
1,601
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
1,588
5.
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
1,210
6.
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
1,184
7.
The Myth of State Competition in Corporate Law
Stanford Law Review, Vol. 55, p. 679, 2002
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
1,179
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
1,159
9.
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
1,062
10.
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
1,057
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
1,040
12.
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
1,030
13.
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
993
14.
The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Number of pages: 80
Posted: 21 Sep 2013
Last Revised: 17 Feb 2017
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads
907
15.
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
Johannes Kepler University and University of Virginia School of Law
Downloads
897
16.
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: 10 Sep 2009
Working Paper Series
University of Hamburg - Institute of Law & Economics and Phillips University Marburg
Downloads
889
17.
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
879
18.
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
861
19.
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
837
20.
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
833
21.
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
798
22.
The Effects of Fiscal Institutions on Public Finance: A Survey of the Empirical Evidence
CESifo Working Paper Series No. 617; University of St. Gallen Discussion Paper No. 2001-15
Number of pages: 32
Posted: 06 Dec 2001
Working Paper Series
Universität St. Gallen
Downloads
782
23.
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
Stanford Institute for Economic Policy Research and University of Michigan at Ann Arbor - Department of Economics
There are 2 versions of this paper
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
Downloads
692
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
NBER Working Paper No. w21185
Number of pages: 60
Posted: 26 May 2015
Downloads
5
Downloads
692
24.
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
681
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
649
26.
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: 26 Jul 2012
Accepted Paper Series
NYU - Graduate Tax Program
Downloads
635
27.
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
631
28.
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
575
29.
Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution?
UCLA Law Review, Vol. 51, No. 1, 2004
Number of pages: 49
Posted: 14 May 2004
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads
550
30.
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
546
31.
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, L.L.C.
Downloads
545
32.
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
534
33.
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
University of Toronto - Joseph L. Rotman School of Management and Humber Institute of Technology & Advanced Learning
Downloads
527
34.
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
518
35.
Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments
CESifo Working Paper Series No. 1087
Number of pages: 32
Posted: 15 Dec 2003
Working Paper Series
Walter Eucken Institute, Universität St. Gallen and University of St. Gallen - CREMA
Downloads
509
36.
Public Sector Decentralization: Measurement Concepts and Recent International Trends
ZEW - Centre for European Economic Research Discussion Paper No. 04-074
Number of pages: 36
Posted: 15 Oct 2004
Last Revised: 15 Aug 2008
Working Paper Series
Center for European Economic Research (ZEW)
Downloads
496
37.
The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures
Journal of American Taxation Association, Vol. 25, No. Supplement, 2003
Number of pages: 26
Posted: 17 Jul 2001
Last Revised: 04 Oct 2010
Accepted Paper Series
Michigan State University - Eli Broad College of Business and Appalachian State University
Downloads
489
38.
Competitive, Political, and Economic Factors Influencing State Tax Policy Changes
Number of pages: 45
Posted: 01 May 2001
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads
486
39.
Bankruptcy, Backwards: The Problem of Quasi-Sovereign Debt
Yale Law Journal, Vol. 121, p. 888, 2012, American University, WCL Research Paper No. 2012-06
Number of pages: 56
Posted: 24 Dec 2011
Last Revised: 04 Feb 2012
Accepted Paper Series
Georgetown University Law Center
Downloads
485
40.
Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds
ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING, Tina Portando, ed., Vol. 42, Chapter 12, 2008, Harvard Law and Economics Discussion Paper No. 609
Number of pages: 33
Posted: 02 Apr 2008
Last Revised: 19 Jun 2008
Accepted Paper Series
Harvard Law School and Northwestern University - Pritzker School of Law
Downloads
482
41.
Moving Toward the New Public Management Paradigm
Number of pages: 23
Posted: 17 Apr 2009
Working Paper Series
Boston University - Questrom School of Business and University of Bologna - Department of Management
Downloads
468
42.
2009 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 84, 2010
Number of pages: 18
Posted: 27 May 2010
Last Revised: 31 Jul 2011
Accepted Paper Series
Reid and Riege, P.C. and Quinnipiac University School of Law
Downloads
466
43.
Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14
Posted: 12 Sep 2012
Last Revised: 19 Feb 2014
Accepted Paper Series
Quinnipiac University School of Law
Downloads
460
44.
More Tickets, Fewer Accidents: How Cash-Strapped Towns Make for Safer Roads
Number of pages: 40
Posted: 19 Aug 2008
Last Revised: 05 Nov 2013
Working Paper Series
Clemson University - John E. Walker Department of Economics and George Mason University - Buchanan Center Political Economy
Downloads
454
45.
Federalism and the Taxing Power
California Law Review, Vol. 99, p. 975, 2011
Number of pages: 62
Posted: 22 Apr 2011
Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads
452
46.
Some Observations Concerning Multi-Jurisdictional Tax Competition
Number of pages: 33
Posted: 08 Feb 2000
Working Paper Series
New York University School of Law
There are 2 versions of this paper
Some Observations Concerning Multi-Jurisdictional Tax Competition
Number of pages: 33
Posted: 08 Feb 2000
Downloads
449
Some Observations Concerning Multi-Jurisdictional Tax Competition
REGULATORY COMPETITION AND ECONOMIC INTEGRATION: COMPARATIVE PERSPECTIVES, Daniel Esty and Damien Geradin (eds.), Oxford University Press, 2000
Number of pages: 33
Posted: 15 Feb 2000
Downloads
332
Downloads
449
47.
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
442
48.
International Decisions: Occidental Exploration and Production Company V. The Republic of Ecuador
American Journal of International Law, Vol. 99, p. 675, 2005
Number of pages: 8
Posted: 03 Oct 2005
Accepted Paper Series
American University - Washington College of Law
Downloads
439
49.
On the Determinants of Fiscal Centralization: Theory and Evidence
Working Paper No. Q 2 1998
Number of pages: 19
Posted: 26 May 1998
Working Paper Series
United Nations - Conference on Trade and Development (UNCTAD)
There are 2 versions of this paper
On the Determinants of Fiscal Centralization: Theory and Evidence
Working Paper No. Q 2 1998
Number of pages: 19
Posted: 26 May 1998
Downloads
428
On the Determinants of Fiscal Centralization: Theory and Evidence
Journal of Public Economics, Vol. 74, 1999
Posted: 05 Oct 1999
Downloads
428
50.
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
425
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