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JEL Code: H22

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1.

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
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 4,873
2.

Three Views on the Ethics of Tax Evasion

Andreas School of Business Working Paper
Number of pages: 41 Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,056
3.

Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition

Journal of Political Economy, Vol. 121, No. 3, Forthcoming
Number of pages: 62 Posted: 08 Jan 2009 Last Revised: 06 Mar 2013
Accepted Paper Series
Microsoft Research and University of Tokyo - Graduate School of Economics
Downloads 1,904
4.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Working Paper Series
Getulio Vargas Foundation, EBAPE
Downloads 1,582
5.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,497
6.

The Average-Marginal Relationship and Tractable Equilibrium Forms

Number of pages: 55 Posted: 30 Dec 2012 Last Revised: 27 Oct 2016
Working Paper Series
University of Tokyo - Graduate School of Economics and Microsoft Research
Downloads 1,463
7.

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

IMF Working Paper No. 07/31
Number of pages: 35 Posted: 21 Feb 2007
Working Paper Series
University College London - Department of Economics and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1,410
8.

Is Tax Competition Harmful?

Barry University Andreas School of Business Working Paper
Number of pages: 9 Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,151
9.

The Incidence of Housing Voucher Generosity

Number of pages: 57 Posted: 24 Apr 2013 Last Revised: 01 Jul 2016
Working Paper Series
New York University and Harvard University
Downloads 1,102
10.

Is the Value Added Tax Naturally Progressive?

Number of pages: 24 Posted: 27 Apr 2006
Working Paper Series
Queen's University - Department of Economics, Eastern Mediterranean University - Department of Banking and Finance and Queen's University - Department of Economics
Downloads 997
11.

The Impact of a 'Soda Tax' on Prices: Evidence from French Micro Data

Banque de France Working Paper No. 415
Number of pages: 29 Posted: 22 Dec 2012
Working Paper Series
Banque de France - Economic Study and Research Division, Aix-Marseille University, Banque de France and Banque de France
Downloads 989
12.

The Effect of the Frequency of Holdings Data on Conclusions About Mutual Fund Management Behavior

Bloomberg Portfolio Research Paper No. 2010-04-FRONTIERS
Number of pages: 39 Posted: 03 Aug 2006 Last Revised: 07 Apr 2010
Working Paper Series
New York University (NYU) - Department of Finance, New York University (NYU) - Department of Finance, Gabelli School of Business, Fordham University, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 950
13.

Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

NYU Law and Economics Research Paper No. 07-25, Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64 Posted: 18 Jun 2007
Working Paper Series
New York University School of Law
Downloads 811
14.

The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea

Chapman University Law Research Paper No. 2008
Number of pages: 37 Posted: 02 Nov 2008 Last Revised: 26 Nov 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 792
15.

What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax

63 Tax Law Review 1 (2009)., NYU Law and Economics Research Paper No. 08-42
Number of pages: 113 Posted: 28 Sep 2008 Last Revised: 26 Jun 2017
Accepted Paper Series
New York University School of Law
Downloads 787
16.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 783
17.

Estate Tax Reform: Issues and Options

Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Number of pages: 16 Posted: 26 Dec 2008 Last Revised: 04 Mar 2009
Accepted Paper Series
New York University School of Law
Downloads 783
18.

Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage

Number of pages: 94 Posted: 03 Sep 2014 Last Revised: 06 Jul 2017
Working Paper Series
University of Texas at Austin, University of Texas at Austin and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 765
19.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017
Accepted Paper Series
Proskauer Rose LLP
Downloads 750
20.

The Economic Consequences of the French Wealth Tax

La Revue de Droit Fiscal, Vol. 14, p. 5, April 2007
Number of pages: 25 Posted: 16 Aug 2009 Last Revised: 17 Jun 2011
Accepted Paper Series
KEDGE Business School
Downloads 660
21.

Profits-Only Partnership Interests

Brooklyn Law Review, Vol. 74, p. 1283, 2009
Number of pages: 49 Posted: 03 Sep 2008 Last Revised: 09 Oct 2009
Accepted Paper Series
Brooklyn Law School
Downloads 629
22.

The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty

Number of pages: 30 Posted: 12 Oct 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 610
23.

Aggregate-Plus Theory of Partnership Taxation

Georgia Law Review, Vol. 43, p. 717, 2009
Number of pages: 68 Posted: 18 Apr 2008 Last Revised: 30 Jun 2009
Accepted Paper Series
Brooklyn Law School
Downloads 609
24.

Lobbying and Taxes

American Journal of Political Science, Vol. 53, Issue 4. p. 893-909
Number of pages: 37 Posted: 10 Jan 2008 Last Revised: 10 Dec 2011
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, University of California, San Diego - School of Global Policy and Strategy and NYU Abu Dhabi
Downloads 603
25.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01,
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 596
26.

Goods and Service Tax in India – Challenges and Opportunities

Number of pages: 17 Posted: 25 Sep 2010
Working Paper Series
Supreme Court of Nepal
Downloads 559
27.

Who Pays the Corporate Tax in a Global Economy?

National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54 Posted: 09 Feb 2013
Accepted Paper Series
Reed College - Department of Economics
Downloads 535
28.

Government Subsidies: Concepts, International Trends, and Reform Options

IMF Working Paper No. 95/91
Number of pages: 58 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF), affiliation not provided to SSRN and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 478
29.

Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes

3rd Annual Conference on Empirical Legal Studies Papers
Number of pages: 51 Posted: 16 May 2008 Last Revised: 31 Oct 2008
Working Paper Series
New York University School of Law and Tax Policy Center
Downloads 466
30.

Time for Permanent Estate Tax Reform

University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14 Posted: 12 Sep 2012 Last Revised: 19 Feb 2014
Accepted Paper Series
Quinnipiac University School of Law
Downloads 446
31.

Optimal Tax Policy and the Symmetries of Ignorance

Tax Law Review, Vol. 66, p. 1, 2012, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19, U of Penn Law School, Public Law Research Paper No. 11-21
Number of pages: 62 Posted: 03 Jun 2011 Last Revised: 14 Jul 2016
Accepted Paper Series
University of Pennsylvania Law School
Downloads 422
32.

Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?

IZA Discussion Paper No. 6030
Number of pages: 90 Posted: 23 Oct 2011
Working Paper Series
World Bank, Europe and Central Asia and affiliation not provided to SSRN
Downloads 400
33.

The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion

Number of pages: 32 Posted: 19 Jan 2001
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 400
34.

Firm Investment, Corporate Finance, and Taxation

IMF Working Paper No. 02/237
Number of pages: 46 Posted: 27 Feb 2003
Working Paper Series
International Monetary Fund (IMF)
Downloads 386
35.

Emission Trading Beyond Europe: Linking Schemes in a Post-Kyoto World

ZEW - Centre for European Economic Research Discussion Paper No. 06-058
Number of pages: 40 Posted: 29 Aug 2006 Last Revised: 12 Jan 2014
Working Paper Series
Centre for European Economic Research (ZEW)
Downloads 383
36.

Economic Effects of Vat Reform in Germany

ZEW - Centre for European Economic Research Discussion Paper No. 06-030
Number of pages: 36 Posted: 22 May 2006 Last Revised: 26 Aug 2008
Working Paper Series
CPB Netherlands Bureau of Economic Policy Analysis, University of Oldenburg - Economic Policy, Ifo Institute for Economic Research and Centre for European Economic Research (ZEW)
Downloads 373
37.

Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States

PMMA Working Paper No. 2007-18
Number of pages: 31 Posted: 08 May 2007
Working Paper Series
Jadavpur University, Government of West Bengal - Department of Finance (Revenue) and affiliation not provided to SSRN
Downloads 365
38.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 74 Posted: 01 Apr 2017 Last Revised: 22 May 2017
Accepted Paper Series
Boston College - Law School
Downloads 364
39.

In a World Without Borders: The Impact of Taxes on Internet Commerce

Number of pages: 29 Posted: 04 Feb 1999
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 359
40.

The 'Illegal' Tax

Connecticut Public Interest Law Journal, Vol. 11, pp. 93-132, Fall/Winter 2011
Number of pages: 39 Posted: 19 Mar 2012
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 351
41.

Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective

Pepperdine Law Review, Vol. 3, 2006
Number of pages: 48 Posted: 02 May 2006
Accepted Paper Series
Quinnipiac University School of Law
Downloads 345
42.

Business Taxes and International Competitiveness

U of Penn, Inst for Law & Econ Research Paper No. 08-12
Number of pages: 29 Posted: 28 May 2008
Working Paper Series
University of Pennsylvania Law School
Downloads 335
43.

Assessing Emission Allocation in Europe: An Interactive Simulation Approach

ZEW - Centre for European Economic Research Discussion Paper No. 04-040
Number of pages: 42 Posted: 03 Jul 2004 Last Revised: 14 Aug 2008
Working Paper Series
University of Oldenburg - Economic Policy, Centre for European Economic Research (ZEW), University of Hamburg, University of Muenster - Chair of Microeconomics, esp. Energy and Resource Economics and Frankfurt School of Finance & Management gemeinnützige GmbH
Downloads 325
44.

The Uncertain Case Against the Double Taxation of Corporate Income

North Carolina Law Review, Vol. 68, p. 613, 1990
Number of pages: 46 Posted: 30 Apr 2006
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 315
45.

Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004

Tax Foundation Working Paper No. 1
Number of pages: 123 Posted: 03 Apr 2007
Working Paper Series
Glassdoor, Inc. and Lynchburg College, School of Business and Economics
Downloads 314
46.

Government Policy and Ownership of Equity Securities

ECGI - Finance Working Paper No. 263/2009, Paris December 2009 Finance International Meeting AFFI - EUROFIDAI
Number of pages: 39 Posted: 02 Jul 2009 Last Revised: 01 Jan 2013
Working Paper Series
State University of New York at Binghamton - School of Management, Loyola Marymount University - Department of Finance and Computer Information Systems and Stanford University - Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 307
47.

The Ethics of Tax Evasion: A Survey of Chinese Business and Economics Students

Number of pages: 17 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and University of International Business and Economics
Downloads 303
48.

The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience

Number of pages: 22 Posted: 29 Sep 2008 Last Revised: 03 Nov 2008
Working Paper Series
University of Toronto - Department of Economics and University of Toronto - Joseph L. Rotman School of Management
Downloads 302
49.

Income Distribution and Tax and Government Social Spending Policies in Developing Countries

IMF Working Paper No. 00/62
Number of pages: 48 Posted: 10 Feb 2006
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 298
50.

Political Campaigning by Churches and Charities: Hazardous for 501(C)(3)S; Dangerous for Democracy

Center for Interdisciplinary Law and Policy Studies Working Paper No. 58, Georgetown Law Journal, v. 95, 2007, p. 1313+, Ohio State Public Law Working Paper No. 85
Number of pages: 52 Posted: 04 Dec 2006 Last Revised: 20 Jun 2014
Accepted Paper Series
University of Maryland Francis King Carey School of Law
Downloads 298