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Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal

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Viewing: 1 - 50 of 2,979 papers

1.

Families Facing Tax Increases Under Trump's Tax Plan

Urban-Brookings Tax Policy Center Research Report, Oct. 28, 2016
Number of pages: 29 Posted: 26 Sep 2016 Last Revised: 30 Oct 2016
Accepted Paper Series
New York University School of Law
Downloads 7,918
2.

Fiscal Policy for the Crisis

Number of pages: 38 Posted: 08 Feb 2009
Working Paper Series
International Monetary Fund (IMF) - Research Department, International Monetary Fund (IMF) - Fiscal Affairs Department, National Bureau of Economic Research (NBER) and International Monetary Fund (IMF)

Multiple version iconThere are 2 versions of this paper

Downloads 5,145
3.

'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
USC Gould School of Law
Downloads 4,312
4.

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 4,130
5.

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 4,015
6.

Asset Valuations and Safe Portfolio Withdrawal Rates

Number of pages: 17 Posted: 28 Jun 2013 Last Revised: 01 Jul 2013
Working Paper Series
Morningstar Investment Management, The American College and The American College
Downloads 3,829
7.

Basel III: Is the Cure Worse than the Disease?

Number of pages: 53 Posted: 09 Oct 2010 Last Revised: 18 Oct 2010
Working Paper Series
National Institute of Economic and Social Research, University of Westminster, Loughborough University - School of Business and Economics and City University London - Sir John Cass Business School
Downloads 3,105
8.

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 3,083
9.

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-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,006
10.

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 2,892
11.

Nigerian Banking Reform: Recent Actions and Future Prospects

Number of pages: 26 Posted: 20 Apr 2010
Working Paper Series
University of South Carolina School of Law
Downloads 2,210
12.

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 2,133
13.

The Theory of International Tax Competition and Coordination

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72 Posted: 18 Jul 2012 Last Revised: 09 Jul 2014
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads 1,944
14.

Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'

Columbia Journal of Tax Law, Vol. 4, No. 1, 2013
Number of pages: 54 Posted: 28 Oct 2011 Last Revised: 16 Jul 2013
Accepted Paper Series
Texas A&M School of Law and William Blair
Downloads 1,869
15.

Poisoning the Next Apple? The America Invents Act and Individual Inventors

Stanford Law Review, Vol. 65, P. 517, 2013, U of Penn, Inst for Law & Econ Research Paper No. 11-29
Number of pages: 48 Posted: 12 Jul 2011 Last Revised: 04 Feb 2014
Accepted Paper Series
University of Pennsylvania Law School and University of Pennsylvania Law School
Downloads 1,848
16.

Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries

OECD Working Paper No. 376
Number of pages: 67 Posted: 25 Oct 2013
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,804
17.

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 1,791
18.

The Effects of Fiscal Stimulus: Evidence from the 2009 ‘Cash for Clunkers’ Program

Number of pages: 44 Posted: 05 Sep 2010
Working Paper Series
Princeton University - Department of Economics and University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,725
19.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads 1,709
20.

Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth & Employment

Number of pages: 40 Posted: 19 Jul 2012 Last Revised: 19 Feb 2013
Working Paper Series
University of Chicago - Booth School of Business
Downloads 1,589
21.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
Working Paper Series
University of Chicago - Law School
Downloads 1,531
22.

The Petroleum Sector Value Chain

Number of pages: 32 Posted: 28 Nov 2009
Working Paper Series
University of Cambridge - Judge Business School
Downloads 1,512
23.

Double Taxation Avoidance Agreements in India

Number of pages: 10 Posted: 05 Mar 2014
Working Paper Series
West Bengal National University of Juridical Sciences
Downloads 1,498
24.

Tax Competition And Transfer Pricing Disputes

Number of pages: 15 Posted: 14 Dec 1999
Working Paper Series
Colby College and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,492
25.

The Asset Pricing Implications of Government Economic Policy Uncertainty

Management Science 61(1), January 2015
Number of pages: 53 Posted: 04 Jun 2012 Last Revised: 18 Apr 2015
Accepted Paper Series
University of Washington - Department of Finance and Business Economics and University of Denver - Daniels College of Business
Downloads 1,487
26.

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012
Accepted Paper Series
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads 1,477
27.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013
Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013
Accepted Paper Series
University of Southern California, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,447
28.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
University of New South Wales (UNSW), UNSW Business School
Downloads 1,373
29.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 ,
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 06 Oct 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management
Downloads 1,277
30.

Earning Exclusivity: Generic Drug Incentives and the Hatch-Waxman Act

Antitrust Law Journal, Vol. 77, p. 947, 2011, Stanford Law and Economics Olin Working Paper No. 405, Columbia Law and Economics Working Paper No. 391
Number of pages: 44 Posted: 10 Jan 2011 Last Revised: 01 Jun 2017
Accepted Paper Series
New York University School of Law and Stanford Law School
Downloads 1,276
31.

The Location, Composition, and Investment Implications of Permanently Reinvested Earnings

Number of pages: 49 Posted: 01 Oct 2012 Last Revised: 17 Aug 2014
Working Paper Series
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Accounting
Downloads 1,261
32.

Determinants and Effects of Corporate Lobbying

Financial Management, Forthcoming
Number of pages: 53 Posted: 16 Jun 2009 Last Revised: 30 Jul 2013
Accepted Paper Series
Arkansas State University, University of Southern Mississippi, Clemson University - Department of Finance and University of Mississippi - Department of Finance
Downloads 1,245
33.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
Working Paper Series
Centre for European Economic Research (ZEW), Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, Centre for European Economic Research (ZEW) and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,243
34.

Corporate Governance in Teaching Hospitals: A Study on a University Hospital

3rd Coloquio y Seminario Doctoral Internacional Sobre el Tema: Las Metodologías investigación Organizada Conjuntamente Entre el ISEOR y la Divisón, June 2011,
Number of pages: 15 Posted: 29 Jul 2011 Last Revised: 03 Aug 2011
Accepted Paper Series
Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas), Universidade Federal de Uberlândia - Doutorando - EAESP/FGVFundação Getúlio Vargas, Federal University of Uberlândia - Brazil - UFU and affiliation not provided to SSRN
Downloads 1,215
35.

What the BEPS?

University of Florida Levin College of Law Research Paper No. 15-40
Number of pages: 62 Posted: 14 Mar 2014 Last Revised: 09 Dec 2015
Working Paper Series
University of Florida - Levin College of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,204
36.

International Tax Avoidance - The Tension between Protecting the Tax Base and Certainty of Law

Journal of Business Law, Issue 7, September 2011
Number of pages: 18 Posted: 20 Mar 2011 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 1,167
37.

The End of Taxation without End: A New Tax Regime for U.S. Expatriates

Virginia Tax Review, Vol. 32, No. 1, 2012
Number of pages: 76 Posted: 07 Dec 2012 Last Revised: 17 Dec 2012
Accepted Paper Series
Queen Mary, University of London
Downloads 1,164
38.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,143
39.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 27 Oct 2010
Working Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 1,133
40.

Reserving Time for Daddy: The Short and Long-Run Consequences of Fathers' Quotas

Number of pages: 49 Posted: 05 Aug 2014 Last Revised: 19 Jan 2016
Working Paper Series
Cornell University
Downloads 1,129
41.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,127
42.

The Impact of the Broker-Dealer Fiduciary Standard on Financial Advice

Number of pages: 31 Posted: 10 Mar 2012
Working Paper Series
The American College and affiliation not provided to SSRN
Downloads 1,098
43.

Trade, Multinationals, and Transfer Pricing Regulations

Center for Economic Studies Working Paper at University of Munich No. 152
Number of pages: 25 Posted: 23 Apr 1998
Working Paper Series
Norwegian School of Economics (NHH) - Department of Business and Management Science and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads 1,008
44.

Legal and Regulatory Responses to the Financial Crisis

FINANCIAL CRISIS CONTAINMENT AND GOVERNMENT GUARANTEES, John Raymond LaBrosse, Rodrigo Olivares-Caminal and Dalvinder Singh, eds., Edward Elgar, 2012, Queen Mary School of Law Legal Studies Research Paper No. 100/2012
Number of pages: 15 Posted: 14 Mar 2012 Last Revised: 26 Mar 2012
Accepted Paper Series
University of London - Centre for Commercial Law Studies (CCLS)
Downloads 1,002
45.

Sarbanes Oxley Effectiveness on the Earning Management

Number of pages: 12 Posted: 22 Mar 2011
Working Paper Series
Independent
Downloads 994
46.

Taxing Caloric Sweetened Beverages: Potential Effects on Beverage Consumption, Calorie Intake, and Obesity

USDA-ERS Economic Research Report No. 100
Number of pages: 33 Posted: 08 Aug 2012
Working Paper Series
U.S. Department of Agriculture (USDA) - Economic Research Service (ERS), U.S. Department of Agriculture (USDA) - Economic Research Service (ERS) and affiliation not provided to SSRN
Downloads 977
47.

Prudence with Biased Experts: Ratings Agencies & Regulators

Number of pages: 45 Posted: 24 Sep 2010
Working Paper Series
George Mason University - Center for Study of Public Choice and University of Richmond - Jepson School of Leadership Studies
Downloads 951
48.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Accepted Paper Series
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)
Downloads 950
49.

Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure

Journal of Accounting, Ethics & Public Policy 14(3): 611-645 (2013)
Number of pages: 35 Posted: 04 Aug 2013
Working Paper Series
HEC Montreal, University of Quebec at Montreal (UQAM) and University of Quebec at Montreal (UQAM)
Downloads 947
50.

Policy Design and Domestic Support for International Bailouts

European Journal of Political Research, Forthcoming
Number of pages: 48 Posted: 19 Oct 2012 Last Revised: 17 Jul 2017
Working Paper Series
Washington University in St. Louis, Stanford University - Department of Political Science and Columbia University
Downloads 913