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Political Economy: Taxation, Subsidies, & Revenue eJournal

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Viewing: 1 - 50 of 12,326 papers

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 38,295
2.

Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)

Number of pages: 12 Posted: 17 Nov 2012 Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads 11,666
3.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 10,765
4.

The Importance of Transportation in Tourism Sector

7th Silk Road International Conference “Challenges and Opportunities of Sustainable Economic Development in Eurasian Countries”, May 24, 2012 – May 26, 2012
Number of pages: 6 Posted: 11 Mar 2013 Last Revised: 22 Mar 2013
Accepted Paper Series
Qafqaz University
Downloads 9,742
5.

Should Law Subsidize Driving?

95 New York University Law Review 498 (2020), U Iowa Legal Studies Research Paper No. 2019-03
Number of pages: 82 Posted: 04 Mar 2019 Last Revised: 18 May 2020
Accepted Paper Series
University of Iowa College of Law
Downloads 7,620
6.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Vanderbilt Law Review, 2018, BYU Law Research Paper No. 17-24
Number of pages: 47 Posted: 06 Sep 2017 Last Revised: 03 May 2018
Working Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 7,347
7.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads 7,245
8.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 7,178
9.

Price Theory

Journal of Economic Literature, Forthcoming
Number of pages: 80 Posted: 02 Jun 2014 Last Revised: 18 Apr 2017
Accepted Paper Series
Microsoft
Downloads 6,873
10.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1
Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014
Accepted Paper Series
University of Sydney
Downloads 6,487
11.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 13 Sep 2021
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,275
12.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 5,769
13.

The Distribution of Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand

Victoria University of Wellington Working Paper in Public Finance No. 10/2013
Number of pages: 49 Posted: 07 Jan 2014
Working Paper Series
Government of New Zealand - Treasury, Victoria University of Wellington - Victoria Business School and Victoria University of Wellington
Downloads 5,187
14.

Different Choices Maximize the RRSP Net Benefit

Number of pages: 30 Posted: 22 Sep 2018 Last Revised: 27 May 2021
Working Paper Series
Independent
Downloads 5,096
15.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Accepted Paper Series
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 4,992
16.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 4,765
17.

The Morality of Tax Avoidance

Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012
Number of pages: 54 Posted: 29 Jul 2010 Last Revised: 08 Apr 2015
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 4,640
18.

Stateless Income

Florida Tax Review, Vol. 11, p. 699, 2011, USC CLEO Research Paper No. C11-1, USC Law Legal Studies Paper No. 11-6
Number of pages: 84 Posted: 26 Mar 2011 Last Revised: 12 Nov 2013
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 4,574
19.

'Competitiveness' Has Nothing to Do With It

144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Number of pages: 16 Posted: 07 Aug 2014 Last Revised: 11 Sep 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 4,480
20.

How Inflation Destroys Value: Taxes

Number of pages: 11 Posted: 12 Feb 2013 Last Revised: 26 May 2019
Working Paper Series
IESE Business School
Downloads 4,452
21.

Herman Cain's 9-9-9 Tax Plan

Tax Notes, October 24, 2011, USC CLEO Research Paper No. C11-17, USC Law Legal Studies Paper No. 11-24
Number of pages: 13 Posted: 10 Oct 2011 Last Revised: 12 Nov 2013
Working Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 4,255
22.

Changes in Income Inequality Among U.S. Tax Filers between 1991 and 2006: The Role of Wages, Capital Income, and Taxes

Number of pages: 41 Posted: 27 Jan 2013 Last Revised: 25 Feb 2013
Working Paper Series
National Academy of Social Insurance (NASI)
Downloads 4,118
23.

Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics

Rutgers Business Review, Vol. 1, No. 1, 2016
Number of pages: 17 Posted: 23 Jul 2017
Accepted Paper Series
Rutgers, The State University of New Jersey
Downloads 3,930
24.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-IrvineUniversity of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,858
25.

The Taxation of Controlled Foreign Corporations

(Institute of Policy Studies, Victoria University Press, Wellington, 1987)
Number of pages: 41 Posted: 27 Mar 2010
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 3,821
26.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 3,740
27.

Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities

Accounting Review, Forthcoming
Number of pages: 52 Posted: 17 Jun 2013 Last Revised: 27 Aug 2015
Accepted Paper Series
Rochester Institute of Technology (RIT) - Department of Accounting and Finance, Hong Kong Polytechnic University-School of Accounting and Finance and Rochester Institute of Technology (RIT) - Saunders College of BusinessRochester Institute of Technology (RIT) - Saunders College of Business
Downloads 3,674
28.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,612
29.

Revisiting Event Study Designs

Number of pages: 25 Posted: 20 Aug 2016 Last Revised: 29 May 2018
Working Paper Series
Princeton University - International Economics Section and London School of Economics & Political Science (LSE) - Department of Economics
Downloads 3,610
30.

Taxation and the Allocation of Talent

Journal of Political Economy, Forthcoming
Number of pages: 67 Posted: 08 Jan 2009 Last Revised: 08 Aug 2016
Accepted Paper Series
University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft
Downloads 3,602
31.

Carbon Risk

Number of pages: 78 Posted: 10 Mar 2017 Last Revised: 19 Aug 2020
Working Paper Series
University of Augsburg, University of Augsburg, University of St. Gallen - School of Finance, Queen's University - Smith School of Business, University of Augsburg and University of Augsburg
Downloads 3,505
32.

Optimal Capital Structure Under Corporate and Personal Taxation

Journal of Financial Economics, Vol. 8, No. 1, pp. 3-27, 1980
Number of pages: 27 Posted: 04 Oct 2009 Last Revised: 12 Oct 2009
Accepted Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales, Sydney
Downloads 3,455
33.

Is Doing Good Good for You? How Corporate Charitable Contributions Enhance Revenue Growth

Number of pages: 40 Posted: 27 Jul 2006 Last Revised: 26 Jan 2009
Working Paper Series
New York University - Stern School of Business, College of William and Mary - Mason School of Business and JSOM, University of Texas at Dallas
Downloads 3,358
34.

Rethinking the RRSP's Benefits

Number of pages: 18 Posted: 28 Jul 2015 Last Revised: 30 Jul 2021
Working Paper Series
Independent
Downloads 3,323
35.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and UCLA School of Law
Downloads 3,271
36.

Financing Dies in Darkness? The Impact of Newspaper Closures on Public Finance

Journal of Financial Economics, (2020) vol. 135, no. 2, 445-467
Number of pages: 71 Posted: 15 May 2018 Last Revised: 12 Oct 2020
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Korea Advanced Institute of Science and Technology (KAIST) - College of Business and University of Illinois at Chicago
Downloads 3,270
37.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
UNSW Business SchoolCentre for Aerospace & Security Studies (CASS)
Downloads 3,130
38.

As Certain as Debt and Taxes: Estimating the Tax Sensitivity of Leverage from State Tax Changes

Journal of Financial Economics (JFE), 118, 684-712 (2015)
Number of pages: 73 Posted: 18 Mar 2012 Last Revised: 24 May 2016
Accepted Paper Series
European Central Bank (ECB) and Centre for Economic Policy Research (CEPR)Stockholm School of Economics

Multiple version iconThere are 4 versions of this paper

Downloads 3,000
39.

Rules for Growth: Promoting Innovation and Growth Through Legal Reform

Yale Law & Economics Research Paper No. 426, Stanford Law and Economics Olin Working Paper No. 410, UC Berkeley Public Law Research Paper No. 1757982
Number of pages: 513 Posted: 08 Feb 2011 Last Revised: 20 Feb 2014
Working Paper Series
Council on Foreign Relations (CFR) - Council on Foreign Relations- Washington D.C., Harvard University, George Mason University - Antonin Scalia Law School, Faculty, Massachusetts Institute of Technology (MIT) - Human Dynamics Group, Arizona State University (ASU) - School for the Future of Innovation in Society, University of California, Berkeley - School of Law, University of California at Berkeley, Notre Dame Law School, Stanford Law School, Vermont Law School, University of Toronto, Stanford Law School, University of California, Berkeley - School of Law, Yale University - Law School, University of Illinois College of Law (deceased), Columbia University - Columbia Law School, Yale University - Law School, Harvard Law School, Columbia University - Law School, Israel Supreme Court, University of Illinois at Urbana-Champaign - Graduate School of Library and Information Science, Ewing Marion Kauffman Foundation, American Enterprise Institute and affiliation not provided to SSRN
Downloads 2,997
40.

A Compendium of Private Equity Tax Games

UNC Legal Studies Research Paper No. 2524593
Number of pages: 18 Posted: 16 Nov 2014
Working Paper Series
University of Georgia School of Law
Downloads 2,906
41.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 2,871
42.

Should Robots Pay Taxes? Tax Policy in the Age of Automation

Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32 Posted: 15 Mar 2017 Last Revised: 10 Sep 2021
Accepted Paper Series
University of Surrey School of Law and Christopher Newport University
Downloads 2,816
43.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Working Paper Series
ISM International School of Management
Downloads 2,784
44.

Through a Latte, Darkly: Starbucks's Stateless Income Planning

Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10
Number of pages: 22 Posted: 14 May 2013 Last Revised: 06 Aug 2014
Accepted Paper Series
University of Southern California Gould School of Law, Deceased
Downloads 2,706
45.

Corporate Social Responsibility and Tax Planning: Not by Rules Alone

Social & Legal Studies 2015, Vol. 24(2) 225–250, Tilburg Law School Research Paper No. 09/2015
Number of pages: 27 Posted: 26 May 2015
Accepted Paper Series
Tilburg Law School
Downloads 2,705
46.

Forecasting the Economic Impact of Coronavirus on Developing Countries: Case of Pakistan

CASS Working Papers on Economics & National Affairs, Working Paper ID: EC016UC (2020)
Number of pages: 26 Posted: 30 Mar 2020 Last Revised: 20 Apr 2020
Working Paper Series
UNSW Business SchoolCentre for Aerospace & Security Studies (CASS)
Downloads 2,691
47.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
ISM International School of Management
Downloads 2,688
48.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Accepted Paper Series
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,569
49.

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Number of pages: 40 Posted: 07 Nov 2015 Last Revised: 19 Jun 2016
Working Paper Series
UCLA School of Law
Downloads 2,565
50.

A Century of Capital Structure: The Leveraging of Corporate America

Number of pages: 62 Posted: 25 Feb 2013 Last Revised: 12 Aug 2014
Working Paper Series
Duke University, Washington University in St. Louis - Olin Business School and The Wharton School - University of Pennsylvania; National Bureau of Economic Research (NBER)

Multiple version iconThere are 2 versions of this paper

Downloads 2,502