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Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal

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Viewing: 1 - 50 of 3,390 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 8,098
2.

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 5,346
3.

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 5,266
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 4,976
5.

'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 4,397
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 4,024
7.

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 3,578
8.

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 3,337
9.

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, Brunel University London, Loughborough University - School of Business and Economics and City University London - Sir John Cass Business School
Downloads 3,316
10.

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 3,259
11.

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 3,157
12.

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 2,808
13.

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 2,370
14.

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 2,279
15.

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 2,124
16.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
UNSW Business School
Downloads 2,031
17.

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 Innovation and William Blair
Downloads 2,028
18.

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 1,898
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 1,854
20.

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 1,779
21.

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 Utah - David Eccles School of Business and University of Denver - Daniels College of Business
Downloads 1,674
22.

The Petroleum Sector Value Chain

Number of pages: 32 Posted: 28 Nov 2009
Working Paper Series
University of Cambridge - Judge Business School
Downloads 1,634
23.

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 1,619
24.

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 1,612
25.

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 1,606
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 1,548
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, Boston University Questrom School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,543
28.

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 1,525
29.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
Working Paper Series
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 1,499
30.

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 1,476
31.

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

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1,
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
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

Multiple version iconThere are 2 versions of this paper

Downloads 1,392
32.

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 1,364
33.

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

Number of pages: 54 Posted: 01 Oct 2012 Last Revised: 19 Jan 2018
Working Paper Series
University of Pennsylvania - Accounting Department, University of Oregon and Dartmouth College - Accounting
Downloads 1,364
34.

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

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,351
35.

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
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,328
36.

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 1,312
37.

The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund

Number of pages: 47 Posted: 22 Feb 2018
Working Paper Series
University of Chicago - Irving B. Harris Graduate School of Public Policy Studies and University of Pennsylvania - School of Social Policy & Practice

Multiple version iconThere are 3 versions of this paper

Downloads 1,300
38.

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 1,291
39.

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 - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,270
40.

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 1,250
41.

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 1,227
42.

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 1,227
43.

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 1,198
44.

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 1,196
45.

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 1,171
46.

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
Working Paper Series
University of Chicago - Booth School of Business, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,159
47.

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 Université du Québec à Montréal
Downloads 1,151
48.

Overconfidence and Corporate Tax Policy

Number of pages: 42 Posted: 14 Mar 2014 Last Revised: 03 Feb 2018
Working Paper Series
University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and University of Florida - Fisher School of Accounting
Downloads 1,036
49.

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 1,032
50.

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
Centre for Commercial Law Studies, Queen Mary University of London
Downloads 1,031