Search Results
IRPN: Innovation & Public Economics (Topic)

128,719 Total downloads

Viewing: 1 - 50 of 641 papers

1.

Blockchain Technology and Decentralized Governance: Is the State Still Necessary?

Number of pages: 37 Posted: 02 Jan 2016 Last Revised: 13 Jun 2016
Working Paper Series
University College of London - Center for Blockchain Technologies
Downloads 11,579
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 5,556
3.

There's an App for That: Mobile Applications for Urban Planning

Number of pages: 12 Posted: 30 Oct 2011
Working Paper Series
Ohio State University (OSU)
Downloads 4,487
4.

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
Reed College - Department of Economics
Downloads 2,340
5.

Global Taxation of Cross Border E-Commerce Income

Virginia Tax Review, Vol. 31, No. 4, 2012
Number of pages: 56 Posted: 26 Jul 2012 Last Revised: 04 Dec 2017
Accepted Paper Series
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 2,098
6.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,926
7.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,914
8.

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 1,437
9.

How Do Changes In Housing Voucher Design Affect Rent and Neighborhood Quality?

Kreisman Working Papers Series in Housing Law and Policy No. 48
Number of pages: 58 Posted: 24 Apr 2013 Last Revised: 16 Feb 2018
Working Paper Series
New York University (NYU) - Robert F. Wagner Graduate School of Public Service, and University of Chicago
Downloads 1,402
10.

Evaluating the Costs and Benefits of Taxing Internet Commerce

Number of pages: 35 Posted: 13 Sep 1999
Working Paper Series
University of Chicago - Booth School of Business and Harvard Law School and Harvard Kennedy School of Government

Multiple version iconThere are 2 versions of this paper

Downloads 1,383
11.

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 14
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 1,330
12.

Stockholm’s Stokab: A Blueprint for Ubiquitous Fiber Connectivity?

Number of pages: 16 Posted: 21 Jul 2012 Last Revised: 28 Aug 2012
Working Paper Series
Diffraction Analysis
Downloads 1,321
13.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,315
14.

The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments

17 Vand. J. Ent. & Tech. L. 1 (2014)
Number of pages: 39 Posted: 29 Apr 2014 Last Revised: 26 May 2015
Accepted Paper Series
California State University Northridge
Downloads 1,306
15.

Can Taxes Shape an Industry? Evidence from the Implementation of the 'Amazon Tax'

Journal of Finance, Forthcoming, Fisher College of Business Working Paper No. 2014-03-05, Charles A. Dice Center Working Paper No. 2014-05
Number of pages: 54 Posted: 10 Apr 2014 Last Revised: 27 Jan 2018
Accepted Paper Series
Univeristy of Nebraska at Lincoln (UNL) - Department of Finance, Ohio State University (OSU) - Department of Finance and University of Melbourne - Faculty of Business and Economics
Downloads 1,235
16.

Taxation of Electronic Commerce: Prospects and Challenges for Nigeria

Number of pages: 77 Posted: 27 Oct 2010
Working Paper Series
affiliation not provided to SSRN
Downloads 1,198
17.

Big Data and Tax Haven Secrecy

Florida Tax Review, Forthcoming, Queen's University Legal Research Paper No. 062
Number of pages: 49 Posted: 06 Oct 2015
Accepted Paper Series
Queen's University - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,160
18.

How Do Private Digital Currencies Affect Government Policy?

NYU Stern School of Business, NYU Law and Economics Research Paper No. 20-05
Number of pages: 23 Posted: 20 Aug 2019 Last Revised: 17 Jun 2020
Working Paper Series
New York University School of Law, Wake Forest University - Schools of Business and New York University (NYU) - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,137
19.

The Rise of the OECD as Informal 'World Tax Organization' Through National Responses to E-Commerce Tax Challenges

Yale Journal of Law and Technology, Vol. 8, p. 136, Spring 2006
Number of pages: 52 Posted: 17 Jul 2006
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,130
20.

The Doha Round's Public Health Legacy: Strategies for the Production and Diffusion of Patented Medicines Under the Amended TRIPS Provisions

Journal of International Economic Law, Vol. 10, pp. 921-87, 2007, FSU College of Law, Law and Economics Paper No. 07-25, FSU College of Law, Public Law Research Paper No. 287
Number of pages: 68 Posted: 01 Nov 2007 Last Revised: 01 May 2013
Accepted Paper Series
Florida State University - College of Law and Duke University School of Law
Downloads 1,108
21.

Patent-to-Patent Similarity: A Vector Space Model

Number of pages: 39 Posted: 30 Dec 2015 Last Revised: 19 Aug 2016
Working Paper Series
Ecole Polytechnique Fédérale de Lausanne and University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School
Downloads 1,095
22.

The Government as Venture Capitalist: The Long-Run Impact of the Sbir Program

Number of pages: 49 Posted: 25 Nov 1996
Working Paper Series
Harvard Business School - Finance Unit

Multiple version iconThere are 3 versions of this paper

Downloads 1,084
23.

Can Healthcare IT Save Babies?

Number of pages: 60 Posted: 03 Jan 2008 Last Revised: 30 Jul 2012
Working Paper Series
University of Virginia - Department of Economics and Massachusetts Institute of Technology (MIT) - Management Science (MS)
Downloads 1,080
24.

Technological Innovation, International Competition, and the Challenges of International Income Taxation

Columbia Law Review, Vol. 113, 2013, Yale Law & Economics Research Paper No. 460, Columbia Law and Economics Working Paper No. 437
Number of pages: 100 Posted: 20 Oct 2012 Last Revised: 09 May 2013
Accepted Paper Series
Columbia Law School and Yale University
Downloads 1,073
25.

Social Networks in Political Campaigns: Facebook and Congressional Elections 2006, 2008

APSA 2009 Toronto Meeting Paper
Number of pages: 27 Posted: 13 Aug 2009 Last Revised: 29 Aug 2012
Working Paper Series
Bentley University and Bentley University
Downloads 1,034
26.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Working Paper Series
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads 1,023
27.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 993
28.

E-Signature and Taxation of E-commerce

Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
Number of pages: 11 Posted: 09 May 2015 Last Revised: 24 Jun 2017
Accepted Paper Series
Baku State University Law School
Downloads 990
29.

The Internet as a Tax Haven? The Effect of the Internet on Tax Competition

Number of pages: 58 Posted: 21 Sep 2013 Last Revised: 26 May 2020
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 959
30.
Downloads 929
31.

Tax Regulation, Transportation Innovation, and the Sharing Economy

University of Chicago Law Review Dialogue, Vol. 82, p. 69, 2015, Pepperdine University Legal Studies Research Paper No. 2015/2, San Diego Legal Studies Paper No. 15-180
Number of pages: 16 Posted: 17 Dec 2014 Last Revised: 16 Mar 2015
Working Paper Series
University of San Diego School of Law and Pepperdine University - Rick J. Caruso School of Law
Downloads 761
32.

Should Virtual Currency Be Subject to Income Tax?

Number of pages: 18 Posted: 19 May 2014
Working Paper Series
International Bureau for Fiscal Documentation (IBFD)
Downloads 738
33.

A Better Way Forward for State Taxation of E-Commerce

92 Boston University Law Review 483 (2012), UC Berkeley Public Law Research Paper No. 1948792
Number of pages: 52 Posted: 25 Oct 2011 Last Revised: 01 Feb 2014
Accepted Paper Series
Indiana University Maurer School of Law and affiliation not provided to SSRN
Downloads 711
34.

Do Corporate Taxes Hinder Innovation?

Paris December 2015 Finance Meeting EUROFIDAI - AFFI
Number of pages: 61 Posted: 03 Nov 2014 Last Revised: 13 Feb 2019
Working Paper Series
Hong Kong University of Science & Technology (HKUST) - Department of Finance, Georgia Institute of Technology and Hong Kong University of Science & Technology (HKUST) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 705
35.

War Torts: Accountability for Autonomous Weapons

University of Pennsylvania Law Review, Forthcoming
Number of pages: 56 Posted: 10 Sep 2015 Last Revised: 07 Sep 2016
Accepted Paper Series
University of Richmond School of Law
Downloads 684
36.

As Certain as Death and Taxes: Consumer Considerations of Bitcoin Transactions for When the IRS Comes Knocking

Number of pages: 20 Posted: 11 Dec 2013
Working Paper Series
University of New Mexico - School of Law
Downloads 639
37.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Working Paper Series
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 635
38.

The Income of the 21st Century: Online Advertising as a Case Study for the Implications of Technology for Source-Based Taxation

Originally published in 16 Tul. J. Tech. & Intell. Prop. 39 (2013)
Number of pages: 44 Posted: 30 Jan 2013 Last Revised: 10 Jan 2018
Accepted Paper Series
University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 629
39.

Blockchain Solutions for Agency Problems in Corporate Governance

Economic Information to Facilitate Decision Making, Edited Book, Editor- Kashi R. Balachandran, World Scientific Publishers (2019)., U of St. Thomas (Minnesota) Legal Studies Research Paper No. 19-05
Number of pages: 26 Posted: 16 May 2019
Working Paper Series
University of St. Thomas, Minnesota - School of Law
Downloads 625
40.

Open Government Data: Right to Information 2.0 or its Rollback Version?

ICRI Research Paper No. 8
Number of pages: 20 Posted: 26 Sep 2012 Last Revised: 01 Oct 2012
Accepted Paper Series
KU Leuven
Downloads 595
41.

FOIA, Inc.

65 Duke Law Journal 1361 (2016), U Denver Legal Studies Research Paper No. 15-57
Number of pages: 78 Posted: 04 Nov 2015 Last Revised: 15 Apr 2016
Accepted Paper Series
University of Denver Sturm College of Law
Downloads 591
42.

Automating Public Financial Management in Developing Countries

John F. Kennedy School of Government Working Paper No. RWP06-043
Number of pages: 53 Posted: 11 Oct 2006
Working Paper Series
Harvard University - John F. Kennedy School of Government
Downloads 577
43.

Digital Government Units: Origins, Orthodoxy and Critical Considerations for Public Management Theory and Practice

Number of pages: 54 Posted: 21 Jul 2017
Working Paper Series
School of Public Policy and Administration, Carleton University
Downloads 573
44.

The Real Effects of Privatization: Evidence from China’s Split Share Structure Reform

Kelley School of Business Research Paper No. 2014-33
Number of pages: 44 Posted: 19 Aug 2014 Last Revised: 10 Feb 2015
Working Paper Series
University of Otago, Tsinghua University - PBC School of Finance, Valdosta State University - Langdale College of Business Administration and Southwestern University of Finance and Economics

Multiple version iconThere are 2 versions of this paper

Downloads 573
45.

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 571
46.

Sales Suppression as a Service (SSaaS) & the Apple Store Solution

Boston Univ. School of Law, Law and Economics Research Paper No. 14-24
Number of pages: 21 Posted: 06 Jun 2014
Working Paper Series
NYU - Graduate Tax Program
Downloads 566
47.

When is a Game Only a Game?: The Taxation of Virtual Worlds

Loyola-LA Legal Studies Paper No. 2008-24
Number of pages: 27 Posted: 12 Aug 2008 Last Revised: 18 Oct 2015
Working Paper Series
Loyola Law School Los Angeles
Downloads 558
48.

Impact of E-Commerce on Allocation of Tax Revenue between Developed and Developing Countries

Number of pages: 32 Posted: 01 Feb 2005
Accepted Paper Series
Seoul National University - College of Law
Downloads 554
49.

E-Commerce Taxation and Cyberspace Law: The Integrative Adaptation Model

Virginia Journal of Law and Technology, Vol. 12, No. 5, Summer 2007
Number of pages: 34 Posted: 22 May 2009
Accepted Paper Series
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 542
50.

Bet on It: The Taxation of Online Gambling

TAXATION AND VALUATION OF TECHNOLOGY: THEORY, PRACTICE, AND THE LAW, James L. Horvath & David W. Chodikoff, eds., pp. 115-138, Toronto: Irwin Law, 2008
Number of pages: 24 Posted: 31 Oct 2007 Last Revised: 23 Dec 2013
Accepted Paper Series
University of Toronto - Faculty of Law and Fogler Rubinoff LLP
Downloads 535