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JEL Code: H24
311,105 Total downloads
Showing Papers 121 - 170 of 1,863
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Incl. Electronic Paper Income Shifting as Income Creation? The Intensive vs. The Extensive Shifting Margins
CESifo Working Paper Series No. 6510
Håkan Selin and Laurent Simula
Uppsala Center for Fiscal Studies and Ecole des Hautes Etudes en Sciences Sociales (EHESS)
Date Posted: June 26, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Making Income and Property Taxes More Growth-Friendly and Redistributive in India
OECD Working Paper No. 1389
Isabelle Joumard, Alastair Thomas and Hermes Morgavi
Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO), Organization for Economic Co-Operation and Development (OECD) and Organization for Economic Co-Operation and Development (OECD)
Date Posted: June 23, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper State and Local Tax Policy
Adam A Millsap and Olivia Gonzalez
George Mason University - Mercatus Center and George Mason University, Department of Economics, Students
Date Posted: June 22, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Price and Quantity Effects of the German Real Estate Transfer Tax
WU International Taxation Research Paper Series No. 2017-07
Kunka Petkova and Alfons J. Weichenrieder
Vienna University of Economics and Business and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Date Posted: June 20, 2017
Accepted Paper Series
46 downloads

Incl. Electronic Paper Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking
Benjamin P. Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 14, 2017
Working Paper Series
53 downloads

Incl. Electronic Paper Who Reacts to Income Tax Rate Changes? The Relationship between Income Taxes and the Motivation to Work: The Case of Azerbaijan
Orkhan Nadirov, Bruce Dehning, Khatai Aliyev and Minura Iskandarova
Tomas Bata University - Faculty of Management and Economics, Chapman University - The George L. Argyros School of Business & Economics, Qafqaz University and Baku Engineering University
Date Posted: June 13, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides)
Daniel Shaviro
New York University School of Law
Date Posted: June 05, 2017
Last Revised: June 17, 2017
Working Paper Series
232 downloads

Incl. Electronic Paper Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland
Luxembourg Institute of Socio-Economic Research (LISER) Working Paper Series 2017-08
Isabel Z. Martinez
Luxembourg Institute of Socio-Economic Research (LISER)
Date Posted: June 03, 2017
Working Paper Series
2 downloads

Incl. Fee Electronic Paper Measuring Health Insurance Benefits: The Case of People with Disabilities
Contemporary Economic Policy, Vol. 35, Issue 3, pp. 439-456, 2017
Richard V. Burkhauser, Jeff Larrimore and Sean Lyons
Cornell University - Department of Policy Analysis & Management (PAM), Board of Governors of the Federal Reserve System and Government of the United States of America - Congressional Budget Office (CBO)
Date Posted: May 30, 2017
Accepted Paper Series

Incl. Electronic Paper Considering 'Citizenship Taxation': In Defense of FATCA
20 Florida Tax Review 335 (2017), University of Utah College of Law Research Paper No. 215
Young Ran (Christine) Kim
University of Utah, S.J. Quinney College of Law
Date Posted: May 25, 2017
Last Revised: June 08, 2017
Accepted Paper Series
109 downloads

Incl. Electronic Paper Regulatory Compensation Limits and Business Performance – Evidence from the National Football League
WU International Taxation Research Paper Series No. 2017-06
Matthias Petutschnig
Vienna University of Economics and Business
Date Posted: May 24, 2017
Working Paper Series
40 downloads

Incl. Electronic Paper The Impact of Market Structure on Ex-Dividend Day Stock Price Behavior
Financial Management, Forthcoming
Sandra Mortal, Shishir K. Paudel and Sabatino Silveri
University of Alabama - Culverhouse College of Commerce & Business Administration, Alabama A&M University - College of Business and Public Affairs and University of Memphis - Fogelman College of Business and Economics
Date Posted: May 24, 2017
Accepted Paper Series
21 downloads

Within Year Labor Supply and the EITC: Employment Stability and the Role of Information
Riley Wilson
University of Maryland
Date Posted: May 24, 2017
Working Paper Series

Incl. Electronic Paper In Retrospect of 40 Years, Another Look at Andrews’ Personal Deductions Argument: A Comparison of Charitable Contributions and Child-Care Expenses
DePaul Business & Commercial Law Journal Vol. 15:55, 2016
Limor Riza
Carmel Academic Center, School of Law
Date Posted: May 19, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper Housing, the ‘Great Income Tax Experiment’, and the Intergenerational Consequences of the Lease
Motu Working Paper 17-09 Motu Economic and Public Policy Research
Andrew Coleman
Motu Economic and Public Policy Research Trust
Date Posted: May 18, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Do Firms Remit at Least 85 Percent of Tax Everywhere?
Joel B. Slemrod and Tejaswi Velayudhan
University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor
Date Posted: May 18, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Social Capital, the Quality of Social Networks and Redistribution Preferences: Evidence from the International Social Survey Programme
Marek Hlavac
Central European Labour Studies Institute (CELSI)
Date Posted: May 17, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Giving Credit Where Credit Is Due: Reducing Inequality with a Progressive State Tax Credit
Louisiana Law Review, Vol. 77, No. 2, p. 359, 2016
Eric A. Kades
William & Mary Law School
Date Posted: May 17, 2017
Last Revised: May 18, 2017
Accepted Paper Series
40 downloads

Incl. Electronic Paper The Optimal Earned Income Tax Credit
Eitan Regev and Michel Strawczynski
Hebrew University of Jerusalem - Department of Economics and Hebrew University of Jerusalem
Date Posted: May 12, 2017
Last Revised: May 24, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Estimating Taxable Income Responses with Elasticity Heterogeneity
Anil Kumar and Che-Yuan Liang
Federal Reserve Bank of Dallas - Research Department and Uppsala University - Department of Economics
Date Posted: May 11, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform
Jason Matthew DeBacker, Bradley Heim, Shanthi Ramnath and Justin M. Ross
University of South Carolina - Darla Moore School of Business, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Indiana University - School of Public & Environmental Affairs
Date Posted: April 26, 2017
Working Paper Series
1246 downloads

Incl. Electronic Paper Tax Treaties and the Taxation of Services in the Absence of Physical Presence
41 Brook. J. Int'l L. 1143 (2016)
Michael S. Kirsch
Notre Dame Law School
Date Posted: April 21, 2017
Accepted Paper Series
62 downloads

Incl. Electronic Paper Using Kinked Budget Sets to Estimate Extensive Margin Responses: Method and Evidence from the Social Security Earnings Test
Kelley School of Business Research Paper No. 17-39
Alexander Gelber, Damon Jones, Daniel W. Sacks and Jae Song
National Bureau of Economic Research (NBER), University of Chicago - Irving B. Harris Graduate School of Public Policy Studies, Indiana University - Kelley School of Business - Department of Business Economics & Public Policy and U.S. Social Security Administration
Date Posted: April 20, 2017
Last Revised: May 03, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper A Snapshot of the Australian Taxpayer
David Bond and Anna Wright
University of Technology Sydney (UTS) and University of Technology Sydney (UTS)
Date Posted: April 19, 2017
Working Paper Series
25 downloads

Incl. Electronic Paper Defined Benefit Plans vs. Defined Contribution Plans: An Evaluation Framework Using Random Returns
V. Sivarama Krishnan, Julie Cumbie and Randal D. Ice
University of Central Oklahoma - College of Business, University of Central Oklahoma and University of Central Oklahoma
Date Posted: April 18, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper The Legal Framework for Tax Compliance
Tax Lawyer, Vol. 70, No. 2, 2017
Allen D. Madison
University of South Dakota Law School
Date Posted: April 17, 2017
Accepted Paper Series
41 downloads

Incl. Electronic Paper Evaluating Changes to the Income Tax Code to Create Consumer-Driven Health Insurance Competition
Duke Law School Public Law & Legal Theory Series No. 2017-36
Regina Herzlinger and Barak D. Richman
Harvard Business School and Duke University - School of Law
Date Posted: April 14, 2017
Last Revised: May 19, 2017
Accepted Paper Series
48 downloads

Incl. Electronic Paper Mid-Term Effects of the Flat Rate Personal Income Tax in Hungary
Humanities and Social Sciences, vol. 19, 21 (3/2014), pp. 25-42, DOI:10.7862/rz.2014.hss.34
Zoltan Bartha
University of Miskolc
Date Posted: April 14, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Progressivity and Top Incomes: Evidence from Tax Reforms
IZA Discussion Paper No. 10666
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Research Institute of Industrial Economics
Date Posted: April 10, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014
IZA Discussion Paper No. 10667
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Research Institute of Industrial Economics
Date Posted: April 10, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Towards Neutral Distribution Taxes and Vanishing Tax Effects in the European Union
Christoph Maier and Deborah Schanz
Munich School of Management and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: April 08, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper The Household Expenditure Response to a Consumption Tax Rate Increase
FEDS Working Paper No. 2017-035
David B. Cashin
Board of Governors of the Federal Reserve System
Date Posted: April 07, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper Does Creation of a Grantor Retained Annuity Trust Provide Information to the Market?
Susan L. Porter and Susan Perry Williams
University of Virginia - McIntire School of Commerce and University of Virginia - McIntire School of Commerce
Date Posted: April 06, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper International Aspects of the Australian Goods and Services Tax (GST)
Alexander Robert Fullarton
Curtin Business School
Date Posted: April 06, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Trump and a Populist Tax Agenda?
Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: April 05, 2017
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Offshore Tax Enforcement Dragnet
Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Shu-Yi Oei
Tulane Law School
Date Posted: April 01, 2017
Last Revised: May 22, 2017
Accepted Paper Series
347 downloads

Incl. Electronic Paper The Quantitative Effects of Tax Foresight: Not All States Are Equal
Ana Maria Herrera and Sandeep Kumar Rangaraju
University of Kentucky - Gatton College of Business and Economics and Weber State University (WSU) - Goddard School of Business and Economics
Date Posted: March 30, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper A New Carryover Tax Basis Regime for Marketable Securities
Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: March 29, 2017
Accepted Paper Series
35 downloads

Incl. Fee Electronic Paper Tax Progressivity and Top Incomes: Evidence from Tax Reforms
CEPR Discussion Paper No. DP11936
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Uppsala University - Department of Economics
Date Posted: March 27, 2017
Working Paper Series

Incl. Fee Electronic Paper Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900-2014
CEPR Discussion Paper No. DP11935
Enrico Rubolino and Daniel Waldenström
University of Essex - Institute for Social and Economic Research (ISER)University of Essex - Institute for Social and Economic Research (ISER) and Uppsala University - Department of Economics
Date Posted: March 27, 2017
Working Paper Series

Incl. Electronic Paper Optimal Progressive Income Taxation in a Bewley-Grossman Framework
Towson University Department of Economics, Working Paper No. 2017-01
Juergen Jung and Chung Tran
Towson University - Department of Economics and Australian National University (ANU) - School of Economics
Date Posted: March 27, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Defending Place-Based Philanthropy by Defining the Community Foundation
Brigham Young University Law Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: March 27, 2017
Accepted Paper Series
97 downloads

Incl. Electronic Paper Advocating A Carryover Tax Basis Regime
Notre Dame Law Review, Forthcoming, UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: March 20, 2017
Last Revised: April 05, 2017
Accepted Paper Series
100 downloads

Incl. Electronic Paper Ghostbusting in Detroit: Evidence on Nonfilers from a Controlled Field Experiment
Ben S. Meiselman
University of Michigan at Ann Arbor
Date Posted: March 16, 2017
Working Paper Series
64 downloads

Incl. Electronic Paper Do the Rich Pay Their Fair Share of Taxes? An Empirical Study of United States Data
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: March 14, 2017
Working Paper Series
108 downloads

Incl. Electronic Paper Endogenous Tax Policy in a Computable Economic and Political Equilibrium: With Application to the United States, 1973-1983.
Chapter 7 in W. Hettich and S.L. Winer, Democratic Choice and Taxation: A Theoretical and Empirical Analysis. Cambridge University Press. 1999. 153-194
Thomas F. Rutherford and Stanley L. Winer
University of Wisconsin - Madison and Carleton University - School of Public Policy and Administration
Date Posted: March 08, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Charles Herckenrath's Death Tax
Onno Ydema and Henk Vording
Leiden University and Leiden University - Leiden Law School
Date Posted: March 07, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Using Panel Tax Data to Examine the Transition to Retirement
Peter J. Brady, Steven Bass, Jessica Holland and Kevin Pierce
Investment Company Institute, Investment Company Institute, Government of the United States of America - Internal Revenue Service (IRS), Statistics of Income Division and Government of the United States of America - Internal Revenue Service (IRS)
Date Posted: March 07, 2017
Last Revised: April 11, 2017
Working Paper Series
142 downloads

Incl. Electronic Paper Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value Added Taxes on Labor Outcomes
Cuadernos de Economia, Vol. 35, No. 67, 2015
Eduardo A. Lora and Johanna Fajardo-Gonzalez
Inter-American Development Bank (IDB) - Research Department and University of Minnesota, Department of Applied Economics
Date Posted: March 03, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Subsidizing Charity Liberally
San Diego Legal Studies Paper No. 17-261
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: March 03, 2017
Working Paper Series
52 downloads


 

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