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SSRN eLibrary Search Results
JEL Code: H20
380,925 Total downloads
Showing Papers 1,001 - 1,050 of 2,202
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Incl. Electronic Paper Leak-Driven Law
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal
Emory International Law Review, Vol. 31, No. 1, 2017
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Working Paper Series
115 downloads

Incl. Electronic Paper How Taxes and Required Returns Drove Commercial Real Estate Valuations Over the Past Four Decades
FRB of Dallas Working Paper No. 1703
John V. Duca, Patric H. Hendershott and David C. Ling
Federal Reserve Banks - Federal Reserve Bank of Dallas, University of Aberdeen - Centre for Property Research and University of Florida - Warrington College of Business Administration
Date Posted: February 14, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Exemptions for Investment Income: Boon or Bane?
Mowat Research #143, February 2017; ISBN 978-1-77259-040-1
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Date Posted: February 13, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Destination-Based Cash Flow Taxation
Oxford University Centre for Business Taxation WP 17/01
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
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
Date Posted: February 13, 2017
Working Paper Series
54 downloads

Incl. Electronic Paper From Business Tax Theory to Practice
UC Hastings Research Paper
Alina S Ball and Manoj Viswanathan
University of California Hastings College of the Law and University of California Hastings College of the Law
Date Posted: February 10, 2017
Last Revised: February 18, 2017
Working Paper Series
66 downloads

Incl. Electronic Paper The Legal Consequences of Noncompliance with Federal Tax Laws
Tax Lawyer, Vol. 70, No. 1, p. 367, 2016
Allen D. Madison
University of South Dakota Law School
Date Posted: February 10, 2017
Accepted Paper Series
51 downloads

Incl. Electronic Paper Maybe 'Honor Thy Father and Thy Mother': Uncertain Family Aid and the Design of Social Long Term Care Insurance
CESifo Working Paper Series No. 6290
Chiara Canta, Helmuth Cremer and Firouz Gahvari
Norwegian School of Economics (NHH) - Department of Economics, University of Toulouse (GREMAQ & IDEI) and University of Illinois at Urbana-Champaign - Department of Economics
Date Posted: February 09, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Country-by-Country Reporting: Tension between Transparency and Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Maria Theresia Evers, Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 08, 2017
Working Paper Series
39 downloads

Incl. Electronic Paper Beyond Apple: State Aid as a Model of a Robust Anti-Subsidy Rule
Georgetown Journal of International Law, Forthcoming
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: February 08, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper The EU Apple Case: Who Has a Dog in the Fight?
Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017, BYU Law Research Paper No. 17-04
J. Clifton Fleming Jr.
Brigham Young University - J. Reuben Clark Law School
Date Posted: February 08, 2017
Last Revised: February 21, 2017
Accepted Paper Series
114 downloads

Incl. Electronic Paper The Trouble with Tax Competition: From Practice to Theory
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: February 07, 2017
Working Paper Series
48 downloads

Incl. Electronic Paper Systemic Risk: An Asymptotic Evaluation
Alexandru V. Asimit and Jinzhu Li
City University London - Sir John Cass Business School and Nankai University - School of Mathematical Sciences
Date Posted: February 06, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper The Tax Definition of 'Medical Care': A Critique of the Startling IRS Arguments in O'Donnabhain v. Commissioner
23 Michigan Journal of Gender & Law 313 (2016), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-03
Katherine Pratt
Loyola Law School Los Angeles
Date Posted: February 06, 2017
Accepted Paper Series
35 downloads

Incl. Electronic Paper The Implications of Book-Tax Differences: A Meta-Analysis
ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Maria Theresia Evers, Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW), University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: February 02, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Anticipated Property Tax Increases and the Timing of Home Sales: Evidence from Administrative Data
CESifo Working Paper Series No. 6264
William H. Hoyt and Aaron Yelowitz
University of Kentucky - Gatton College of Business and Economics and University of Kentucky - Department of Economics
Date Posted: February 02, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper 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, and Reduce the Deficit
Tax Forum Paper No. 680
David S. Miller
Proskauer
Date Posted: February 01, 2017
Working Paper Series
304 downloads

Incl. Electronic Paper The Political Economy of Taxation: Power, Structure, Redistribution
CESifo Working Paper Series No. 6252
Stanley L. Winer
Carleton University - School of Public Policy and Administration
Date Posted: January 30, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper The Parsonage Exemption
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: January 30, 2017
Working Paper Series
71 downloads

Incl. Electronic Paper Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Lily L. Batchelder
New York University School of Law
Date Posted: January 25, 2017
Last Revised: February 05, 2017
Working Paper Series
343 downloads

Incl. Electronic Paper Taxation and Labor Supply of Married Couples Across Countries: A Macroeconomic Analysis
IZA Discussion Paper No. 10504
Alexander Bick and Nicola Fuchs-Schundeln
Arizona State University (ASU) - Economics Department and Goethe University Frankfurt
Date Posted: January 22, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom
Columbia Journal of Tax Law, Forthcoming, UC Hastings Research Paper No. 233
Heather M. Field
University of California Hastings College of the Law
Date Posted: January 17, 2017
Last Revised: February 10, 2017
Accepted Paper Series
106 downloads

Incl. Electronic Paper 'The 'Active Trade or Business' Exception of the Limitation on Benefits Clause'
Chapter in, M. Lang et al. (Eds.) "Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention", Linde (2016).
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: January 17, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Drawbridges Down: Altruism and Immigration Preferences
CESifo Working Paper Series No. 6204
Ole-Petter Moe Hansen and Stefan Legge
Norwegian School of Economics (NHH) - Department of Economics and University of St. Gallen - SEPS: Economics and Political Sciences
Date Posted: January 10, 2017
Working Paper Series
12 downloads

Can Cenvat Credit Be Taken Based on Invoices Without the Name and Address of Recipient? An Appraisal
Excise Law Times, (2016) Vol. 342 (Dec 2016) (pp. A203-A207,A211).
Tarun Jain
Supreme Court of India
Date Posted: January 06, 2017
Accepted Paper Series

Incl. Electronic Paper 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
David A. Weisbach
University of Chicago - Law School
Date Posted: January 05, 2017
Last Revised: February 08, 2017
Working Paper Series
707 downloads

Incl. Electronic Paper Uplatňování extralegálních argumentů v daňovém právu - právní moralismus vers. legalismus v daňovém právu (Extralegal Argument in Tax Law: Moralism v. Legalism in Tax Law)
Conference Proceedings (Vol. I): Tax Law vs Tax Frauds and Tax Evasion (14-16 September 2015), Pavol Jozef Safarik University in Kosice, Faculty of Law, Slovak Republic, ISBN 978-80-8152-303-8
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: December 24, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Determinants of Tax Revenue in Malawi
Michael Masiya, Chiyembekezo Chafuwa and Mwayiwawo Sarah Donda
Government of Malawi - Policy Planning & Research (PPR) Division, Government of Malawi - Policy Planning & Research (PPR) Division and Government of Malawi - Policy Planning & Research (PPR) Division
Date Posted: December 21, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Princip proporcionality a jeho uplatnění v daních - vybrané poznámky z jurisprudence a komparatistiky (Applying the Principle of Proportionality in Taxes - Selected Remarks of Jurisprudence and Comparative Law)
Daně a právo, 2015(3), ISSN 1801-6006,
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: December 20, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Self-Financing Education, Borrowing Constraints, Government Policies, and Economic Growth
UB Economics Working Papers E16/354
Hoang D. Duong and Fernando Sánchez Losada
Autonomous University of Barcelona and University of Barcelona - Department of Economic Theory
Date Posted: December 19, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Whose Credit Line is it Anyway: An Update on Banks' Implicit Subsidies
IMF Working Paper No. 16/224
Tryggvi Gudmundsson
University of Cambridge - Christ's College
Date Posted: December 16, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper Public and Private Sector Relations for Economic Growth: Evidence from Uzbekistan
European Journal of Business and Management, Vol. 8, No. 6, 2016
Javlonbek Jurabekovich Kurbonov
Tashkent Financial Institute
Date Posted: December 14, 2016
Working Paper Series
6 downloads

Economic Determinants of Wine Consumption in Thailand
International Journal of Economics and Business Research Special Issue: Wine Business and Economics, Publisher: InderScience, Forthcoming
Jordan French
Stamford International University
Date Posted: December 13, 2016
Accepted Paper Series

Incl. Electronic Paper Shifting the Beveridge Curve: What Affects Labor Market Matching?
IMF Working Paper No. 16/93
Elva Bova, João Tovar Jalles and Christina Elisabeth Kolerus
Independent, International Monetary Fund (IMF) and University of Mannheim - Center for Doctoral Studies in Economics and Management (CDSEM)
Date Posted: December 09, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Unlocking Pakistan's Revenue Potential
IMF Working Paper No. 16/182
Serhan Cevik
International Monetary Fund (IMF)
Date Posted: December 09, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Does Conditionality Mitigate the Potential Negative Effect of Aid on Revenues?
IMF Working Paper No. 16/142
Ernesto Crivelli and Sanjeev Gupta
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: December 09, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper The Design of Fiscal Reform Packages: Insights from a Theoretical Endogenous Growth Model
IMF Working Paper No. 16/146
Andrew Hodge
International Monetary Fund (IMF)
Date Posted: December 09, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper What Does Aid Do to Fiscal Policy? New Evidence
IMF Working Paper No. 16/112
Jean-Louis Combes, Rasmané Ouedraogo and Sampawende Tapsoba
Universite d'Auvergne - Clermont 1 - CERDI, World Bank and International Monetary Fund (IMF)
Date Posted: December 09, 2016
Working Paper Series
21 downloads

Public Sector Performance and Development Cooperation in Rwanda, Results-Based Approaches
Palgrave Macmillan, DOI: 10.1007/978-3-319-42144-5 (2016)
Stephan Klingebiel, Victoria Gonsior, Franziska Jakobs and Miriam Nikitka
German Development Institute, Independent, Independent and Independent
Date Posted: December 06, 2016
Accepted Paper Series

Incl. Electronic Paper The Economic Incidence of Additional State Business Taxes
Robert J. Cline, Andrew D. Phillips, Joo Mi Kim and Thomas S. Neubig
Ernst & Young LLP, Ernst & Young LLP, Independent and Tax Sage Network
Date Posted: December 04, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Current Issues in Cross Border Taxation and Investment in the State of Israel
International Tax & Development: A Comparative Study (Karen B. Brown Ed, Sringer Publishing) (2015)
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management, Ono Academic College Faculties of Law & Business Administration and Tax Justice Network
Date Posted: November 25, 2016
Last Revised: January 13, 2017
Working Paper Series
54 downloads

Incl. Electronic Paper Federal Budget for 2017-2019
Russian Economic Developments. Moscow, 2016, No. 11, pp. 2-8
Ilya Sokolov
Gaidar Institute for Economic Policy
Date Posted: November 23, 2016
Working Paper Series
15 downloads

Incl. Fee Electronic Paper A Survey on the Output Effects of Tax Reforms from a Policy Perspective
Contemporary Economic Policy, Vol. 35, Issue 1, pp. 165-192, 2017
Richard Kneller and Florian Misch
University of Nottingham and Centre for European Economic Research (ZEW)
Date Posted: November 22, 2016
Accepted Paper Series

Incl. Electronic Paper Essai des indices FGT d’incidence, de profondeur et de sévérité de l’informalité en RDC (Test of Indices FGT of Incidence, Depth and Severity of the Informality in DRC)
Izu Makongo Akhenaton
University of Kinshasa
Date Posted: November 21, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Tempted by an Apple: Europe's Fall from Grace on Retroactive Taxation
Columbia Journal of European Law: Preliminary Reference (Nov. 10, 2016)
Joanna Diane Caytas
Columbia University
Date Posted: November 21, 2016
Accepted Paper Series
72 downloads

International Exchange of Information: Legitimacy and Rights from the Taxpayer's Perspective
Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior. Febrero de 2016. Instituto Colombiano de Derecho Tributario. Colombian Tax Institute (In Spanish)
Irma Johanna Mosquera Valderrama
International Bureau for Fiscal Documentation (IBFD)
Date Posted: November 18, 2016
Accepted Paper Series

Incl. Electronic Paper Correlation between the Romanian Fiscal System and the Basic World Tax Code
Razvan Stefanescu and Ramona Dumitriu
University Dunarea de Jos Galati and University Dunarea de Jos Galati
Date Posted: November 18, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Corporate Income Tax Competition between Romania and Other Eastern European Countries
Ramona Dumitriu and Razvan Stefanescu
University Dunarea de Jos Galati and University Dunarea de Jos Galati
Date Posted: November 18, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Negative Impact of CTT on Gold Futures Traded in MCX: Analysis of Evidence Using Impulse Response Function
Velmurugan Palanipappa Shanmugan and Perumalraja R
Pondicherry University - Department of Commerce and Pondicherry University- Department of Commerce
Date Posted: November 18, 2016
Working Paper Series
20 downloads

Incl. Fee Electronic Paper Lifetime Versus Annual Tax‐And‐Transfer Progressivity: Sweden, 1968–2009
The Scandinavian Journal of Economics, Vol. 118, Issue 4, pp. 619-645, 2016
Niklas Bengtsson, Bertil Holmlund and Daniel Waldenström
Uppsala University, Uppsala University - Department of Economics and Uppsala University - Department of Economics
Date Posted: November 17, 2016
Accepted Paper Series


 

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