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JEL Code: H71

126,972 Total downloads

Viewing: 1 - 50 of 1,127 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 - Huntsman School of Business and Brigham Young University
Downloads 3,877
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

Multiple version iconThere are 2 versions of this paper

Downloads 2,376
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 1,569
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 1,563
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 1,202
6.

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 1,166
7.

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 1,153
8.

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 1,137
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 1,050
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 1,039
11.

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 1,025
12.

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 1,005
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 974
14.

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 890
15.

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 884
16.

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 875
17.

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 860
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 858
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 804
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 802
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 797
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 780
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

Multiple version iconThere are 2 versions of this paper

Downloads 680
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 667
25.

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 627
26.

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 615
27.

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 574
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 567
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 546
30.

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 541
31.

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 537
32.

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 510
33.

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 506
34.

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 491
35.

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 486
36.

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 485
37.

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 480
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 480
39.

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
Downloads 480
40.

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 465
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 460
42.

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 450
43.

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 447
44.

Some Observations Concerning Multi-Jurisdictional Tax Competition

Number of pages: 33 Posted: 08 Feb 2000
Working Paper Series
New York University School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 446
45.

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 441
46.

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 434
47.

Public Land Leasing and the Changing Roles of Local Government in Urban China

Number of pages: 22 Posted: 13 May 2003
Working Paper Series
Chongqing Technology and Business University

Multiple version iconThere are 2 versions of this paper

Downloads 423
48.

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)

Multiple version iconThere are 2 versions of this paper

Downloads 422
49.

Real Estate Taxes and Fees: Impacts on Urban Land and Housing Development in China

Number of pages: 23 Posted: 09 Nov 2006
Working Paper Series
University of Nebraska at Lincoln - Department of Economics
Downloads 417
50.

2011 Developments in Connecticut Estate and Probate Law

Connecticut Bar Journal, Vol. 86, 2011
Number of pages: 22 Posted: 09 Mar 2012
Accepted Paper Series
Quinnipiac University School of Law and Reid and Riege, P.C.
Downloads 414