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Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal

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Viewing: 1 - 50 of 3,957 papers

1.

The Benefits and Costs of Using Social Distancing to Flatten the Curve for COVID-19

Forthcoming Journal of Benefit-Cost Analysis
Number of pages: 27 Posted: 27 Mar 2020 Last Revised: 14 Apr 2020
Accepted Paper Series
University of Wyoming, University of Wyoming - College of Business - Department of Economics and Finance, University of Wyoming, University of Wyoming and University of Wyoming
Downloads 8,878
2.

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 8,187
3.

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 6,262
4.

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 5,687
5.

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 5,468
6.

Car Seats as Contraception

Number of pages: 49 Posted: 22 Sep 2020
Working Paper Series
MIT - Sloan and Boston College - Carroll School of Management
Downloads 5,062
7.

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 5,018
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 4,594
9.

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 for Financial Services
Downloads 4,526
10.

'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 4,466
11.

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 3,946
12.

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 3,778
13.

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 3,656
14.

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 3,560
15.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
UNSW Business School
Downloads 2,956
16.

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 2,777
17.

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 2,570
18.

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

Number of pages: 73 Posted: 22 Feb 2018 Last Revised: 06 Jan 2020
Working Paper Series
University of Chicago - Harris School of Public Policy and University of Pennsylvania - School of Social Policy & Practice

Multiple version iconThere are 3 versions of this paper

Downloads 2,499
19.

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 2,496
20.

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 2,359
21.

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 2,340
22.

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 2,145
23.

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 2,129
24.

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 2,030
25.

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 1,976
26.

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 Carey Law School and University of Pennsylvania Law School
Downloads 1,953
27.

The Petroleum Sector Value Chain

Number of pages: 32 Posted: 28 Nov 2009
Working Paper Series
University of Cambridge - Judge Business School
Downloads 1,929
28.

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 (deceased), Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 1,906
29.

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 1,879
30.

The Political Economy of Education, Financial Literacy, and the Racial Wealth Gap

Review, Vol. 99, Issue 1, pp. 59-76, 2017
Number of pages: 18 Posted: 16 Feb 2017 Last Revised: 15 Oct 2019
Accepted Paper Series
The New School - Department of Economics and University of North Carolina (UNC) at Chapel Hill - Department of Economics
Downloads 1,762
31.

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 1,732
32.

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 1,707
33.

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 1,688
34.

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 1,679
35.

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 1,651
36.

Firm-Level Political Risk: Measurement and Effects

Number of pages: 79 Posted: 28 Sep 2016 Last Revised: 19 Dec 2017
Working Paper Series
Boston University, Tilburg University - Tilburg School of Economics and Management, Frankfurt School of Finance and Management and London Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,587
37.

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 1,572
38.

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 1,526
39.

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 1,519
40.

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)

Multiple version iconThere are 2 versions of this paper

Downloads 1,512
41.

Small Business under the COVID-19 Crisis: Expected Short- and Medium-Run Effects of Anti-Contagion and Economic Policies

Journal of Japanese and International Economies, Forthcoming
Number of pages: 31 Posted: 25 Jun 2020 Last Revised: 27 Apr 2021
Accepted Paper Series
Hong Kong University of Science and Technology, Meiji Gakuin University and Hitotsubashi University, Graduate School of Economics
Downloads 1,504
42.

Maksimalisasi Zakat Sebagai Salah Satu Komponen Fiskal Dalam Sistem Ekonomi Islam (Utilization of Zakat as a Fiscal Component in Islamic Economic System)

JURISPRUDENSI Jurnal Syari'ah, Vol. 3, No. 1, 2011, pp.1-10
Number of pages: 10 Posted: 22 May 2012 Last Revised: 19 Dec 2012
Accepted Paper Series
Universitas Islam Negeri Ar-Raniry
Downloads 1,482
43.

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 - Tuck School of Business
Downloads 1,463
44.

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 1,462
45.

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 1,434
46.

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 1,367
47.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 25 Oct 2020
Working Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 1,359
48.

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 1,356
49.

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 1,352
50.

Taxing the Digital Economy Post BEPS ... Seriously

University of Florida Levin College of Law Research Paper No. 19-16
Number of pages: 61 Posted: 28 Mar 2019 Last Revised: 11 Apr 2019
Working Paper Series
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 1,337