SSRN Public Economics: Taxation, Subsidies, & Revenue eJournal

1.

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

Gerald T. Prante and Austin John

Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics

Downloads 11,423

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

Lily L. Batchelder

New York University School of Law

Downloads 7,796

3.

A Plan for Addressing the Financial Crisis

The Economists' Voice, Vol. 5, No. 5, Article 6, 2008, Harvard Law and Economics Discussion Paper No. 620, September 2008

Number of pages: 15 Posted: 26 Sep 2008 Last Revised: 29 Jun 2012

Accepted Paper Series

Lucian A. Bebchuk

Harvard Law School

Downloads 7,225

4.

Death and Taxes and Zombies

98 Iowa Law Review 1207 (2013)

Number of pages: 25 Posted: 24 Apr 2012 Last Revised: 08 Mar 2013

Accepted Paper Series

Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law

Downloads 6,621

5.

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

Reuven S. Avi-Yonah and David M. Uhlmann

University of Michigan Law School and University of Michigan Law School

Downloads 6,001

6.

Corporate Payout Policy

Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008

Number of pages: 198 Posted: 07 May 2009 Last Revised: 29 Dec 2012

Accepted Paper Series

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

There are 2 versions of this paper

Downloads 5,531

7.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010

Working Paper Series

Michelle Hanlon and Shane Heitzman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business

Downloads 5,268

8.

Fiscal Policy for the Crisis

Number of pages: 38 Posted: 08 Feb 2009

Working Paper Series

Antonio Spilimbergo, Steven Symansky, Olivier J. Blanchard and Carlo Cottarelli

International Monetary Fund (IMF) - Research Department, International Monetary Fund (IMF) - Fiscal Affairs Department, National Bureau of Economic Research (NBER) and International Monetary Fund (IMF)

There are 2 versions of this paper

Downloads 5,104

9.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20

Number of pages: 59 Posted: 15 Feb 2006

Accepted Paper Series

Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

Downloads 4,849

10.

The Tradeoff Between Mortgage Prepayments and Tax-Deferred Retirement Savings

Number of pages: 43 Posted: 18 Mar 2006

Working Paper Series

Jennifer C. Huang, Gene Amromin and Clemens Sialm

University of Texas at Austin - Department of Finance, Federal Reserve Bank of Chicago and University of Texas at Austin - McCombs School of Business

There are 2 versions of this paper

Downloads 4,716

11.

The Impact of International Accounting Standards on Firms

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper

Number of pages: 13 Posted: 16 May 2006

Working Paper Series

Marjan Petreski

University of American college - Skopje - School of Business Economics and Management

Downloads 4,093

12.

Goods and Services Tax (GST): A New Tax Reform in Malaysia

International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013

Number of pages: 8 Posted: 06 Jan 2013

Accepted Paper Series

Nor Hafizah Abdul Mansor and Azleen Ilias

Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting

Downloads 3,866

13.

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

Antony Ting

University of Sydney

Downloads 3,866

14.

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

Edward D. Kleinbard

USC Gould School of Law

Downloads 3,547

15.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005

Working Paper Series

Mihir A. Desai and Dhammika Dharmapala

Harvard Business School - Finance Unit and University of Chicago Law School

There are 3 versions of this paper

Downloads 3,326

16.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012

Working Paper Series

John R. Graham, Jana Smith Raedy and Douglas A. Shackelford

Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

There are 2 versions of this paper

Downloads 3,080

17.

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

Baruch Lev, Christine Petrovits and Suresh Radhakrishnan

New York University - Stern School of Business, College of William and Mary - Mason School of Business and University of Texas at Dallas - School of Management

Downloads 3,000

18.

The Ethics of Tax Evasion: A Survey of International Business Academics

Number of pages: 45 Posted: 26 Sep 2005

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 2,982

19.

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

John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff

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 2,870

20.

The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications

British Tax Review, No. 4, 2008

Number of pages: 41 Posted: 26 Sep 2008

Accepted Paper Series

Eduardo A. Baistrocchi

London School of Economics - Law Department

Downloads 2,854

21.

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

Dhammika Dharmapala

University of Chicago Law School

There are 2 versions of this paper

Downloads 2,804

22.

A General Formula for the WACC

International Journal of Business, Vol. 11, No. 2, 2006

Number of pages: 8 Posted: 27 Apr 2006

Accepted Paper Series

Andre Farber, Roland L. Gillet and Ariane Szafarz

Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, Université Paris I Panthéon-Sorbonne and Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB) & CERMi

Downloads 2,510

23.

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

Chun Keung (Stan) Hoi, Qiang Wu and Hao Zhang

Rochester Institute of Technology - Saunders College of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Rochester Institute of Technology (RIT) - Saunders College of Business

Downloads 2,420

24.

Tax Aggressiveness and Corporate Transparency

Number of pages: 67 Posted: 27 Mar 2011 Last Revised: 15 Jul 2017

Working Paper Series

Karthik Balakrishnan, Jennifer L. Blouin and Wayne R. Guay

London Business School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department

Downloads 2,417

25.

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment

HBS Finance Working Paper No. 884812

Number of pages: 24 Posted: 28 Feb 2006 Last Revised: 21 Jan 2009

Working Paper Series

Dhammika Dharmapala and Mihir A. Desai

University of Chicago Law School and Harvard Business School - Finance Unit

Downloads 2,373

26.

Fifty State Series: LLC Charging Order CaseTable

Suffolk University Law School Research Paper No. 10-15

Number of pages: 112 Posted: 23 Mar 2010 Last Revised: 13 Oct 2016

Working Paper Series

Carter G. Bishop

Suffolk University Law School

Downloads 2,319

27.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049

Number of pages: 10 Posted: 01 Jun 2007

Accepted Paper Series

Allison Christians

McGill University - Faculty of Law

Downloads 2,231

28.

The Value of Tax Shields is Not Equal to the Present Value of Tax Shields

EFMA 2003 Helsinki Meetings

Number of pages: 22 Posted: 05 May 2003 Last Revised: 05 Aug 2008

Working Paper Series

Pablo Fernandez

University of Navarra - IESE Business School

Downloads 2,174

29.

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

Edward D. Kleinbard

USC Gould School of Law

Downloads 2,137

30.

Estate Planning for Persons with Less Than $5 Million

Estate Planning, March 2007

Number of pages: 18 Posted: 26 Oct 2006

Accepted Paper Series

Jonathan G. Blattmachr, Georgiana J. Slade and Bridget J. Crawford

Milbank, Tweed, Hadley & McCloy LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law

Downloads 2,106

31.

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

Harry DeAngelo and Ronald W. Masulis

University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of New South Wales - Australian School of Business

Downloads 2,072

32.

The Effects of Executives on Corporate Tax Avoidance

Number of pages: 50 Posted: 11 Jul 2008 Last Revised: 19 Sep 2012

Working Paper Series

Scott Dyreng, Michelle Hanlon and Edward L. Maydew

Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Downloads 2,041

33.

To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond

Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009 , University of Illinois Law & Economics Research Paper No. LE09-026

Number of pages: 6 Posted: 23 Sep 2009 Last Revised: 10 Oct 2009

Accepted Paper Series

Richard L. Kaplan

University of Illinois College of Law

Downloads 2,035

34.

Taxation and Corporate Governance: An Economic Approach

Number of pages: 24 Posted: 03 May 2007

Working Paper Series

Mihir A. Desai and Dhammika Dharmapala

Harvard Business School - Finance Unit and University of Chicago Law School

Downloads 2,028

35.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011

Working Paper Series

David S. Miller and Jean Marie Bertrand

Proskauer Rose LLP and affiliation not provided to SSRN

Downloads 1,988

36.

Measuring Economic Policy Uncertainty

Chicago Booth Research Paper No. 13-02

Number of pages: 48 Posted: 09 Jan 2013

Working Paper Series

Scott R. Baker, Nicholas Bloom and Steven J. Davis

Northwestern University, Kellogg School of Management, Department of Finance, Stanford University - Department of Economics and University of Chicago

There are 3 versions of this paper

Downloads 1,986

37.

The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint

Columbia Journal of Tax Law, Vol. 8, No. 117, 2017, Columbia Law and Economics Working Paper No. 557

Number of pages: 53 Posted: 03 Feb 2017 Last Revised: 01 May 2017

Accepted Paper Series

Michael J. Graetz

Columbia Law School

Downloads 1,968

38.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10

Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014

Accepted Paper Series

Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,858

39.

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

Michael Keen and Kai A. Konrad

International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance

Downloads 1,856

40.

'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

Leandra Lederman

Indiana University Maurer School of Law

Downloads 1,814

41.

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

Andrew P. Morriss and Lotta Moberg

Texas A&M School of Law and William Blair

Downloads 1,808

42.

Controlled Foreign Company Regimes and Double Taxation

Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015

Number of pages: 4 Posted: 14 May 2010 Last Revised: 10 Jun 2015

Accepted Paper Series

John Prebble QC

Victoria University of Wellington - Faculty of Law

Downloads 1,791

43.

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 Mar 2016

Accepted Paper Series

Rifat Azam

Radzyner School of Law, Interdisciplinary Center Herzliya

Downloads 1,773

44.

Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels By Large Listed Australian Firms

MGSM Working Paper No. 2007-8

Number of pages: 26 Posted: 14 Feb 2007

Working Paper Series

Tyrone M. Carlin, Nigel Finch and Guy Ford

The University of Sydney Business School, Saki Partners and Macquarie University - Graduate School of Management

Downloads 1,721

45.

Pre and Post Tax Discount Rates and Cash Flows - A Technical Note

Journal of Applied Research in Accounting and Finance, Vol. 4, No. 1, pp. 41-45, 2009

Number of pages: 11 Posted: 18 Aug 2009

Accepted Paper Series

Wayne Lonergan

University of Sydney

Downloads 1,716

46.

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

Bryan Camp

Texas Tech University School of Law

Downloads 1,710

47.

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

Contemporary Accounting Research, Vol. 26, No. 1, 2009

Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 27 Oct 2008

Accepted Paper Series

Benjamin C. Ayers, John (Xuefeng) Jiang and Stacie Kelley Laplante

University of Georgia, Michigan State University - Department of Accounting & Information Systems and University of Wisconsin - Madison

There are 2 versions of this paper

Downloads 1,699

48.

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

Benjamin B Lockwood, Charles Nathanson and E. Glen Weyl

University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft Research

Downloads 1,697

49.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015

Working Paper Series

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law

Downloads 1,687

50.

Taxation, Political Accountability, and Foreign Aid: Lessons from Somaliland

Journal of Development Studies, Forthcoming

Number of pages: 34 Posted: 08 Jun 2010 Last Revised: 31 Mar 2011

Accepted Paper Series

Nicholas Eubank

Independent

Downloads 1,686

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