Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 718,210
Full Text Papers: 605,468
Authors: 331,345
Papers Received in
  Last 12 months:
64,176

Paper Downloads:
To date: 109,232,843
Last 12 months: 13,590,692
Last 30 days: 1,111,725

CiteReader:  What's this?
Papers with
  Resolved
  References:
316,205
Total References: 9,215,542
Papers with Cites: 247,722
Total Citation
  Links:
5,972,276
Papers with
  Resolved
  Footnotes:
91,684
Total Footnotes: 9,006,184


SSRN eLibrary Search Results
JEL Code: H2
1,756,638 Total downloads
Showing Papers 1,821 - 1,870 of 11,264
Sort By
1 2 3 4 ... 226 | Next >
   

Incl. Electronic Paper El Régimen De Incorporación Fiscal Y Su Incidencia En El Impuesto Sobre La Renta En México (Tax Regime Incorporation and Its Incidence on the Income Tax in Mexico)
Revista Global de Negocios, v. 5 (2) p. 1-16
José Manuel Osorio Atondo, Luis Huesca and Jesús María Martín Terán Gastélum
Universidad Estatal de Sonora, Centre interuniversitaire sur le risque, les politiques économiques et l'emploi (CIRPÉE) and Center of Research on Food and Development/Mexico and Universidad Estatal de Sonora
Date Posted: February 24, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax
Jack Manhire
Texas A&M University School of Law
Date Posted: February 24, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper From Student-Athletes to Employee-Athletes: Why a 'Pay for Play' Model of College Sports Would Not Necessarily Make Educational Scholarships Taxable
Boston College Law Review, Vol. 58, 2017
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: February 24, 2017
Accepted Paper Series
46 downloads

Incl. Electronic Paper Tax Rulings as State Aid FAQ
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: February 24, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine
WU International Taxation Research Paper Series No. 2017 - 01
Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada
World Bank, Vienna University of Economics and Business - Department of Economics, Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 23, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Economic Effects from Change in Tourism Policy on an Island Economy
Global Journal of Business Research, v. 10 (3) p. 35-48
Cheng-Yih Hong, Chen-Jung Hsu, Chung-Huang Huang, Li-Ping Chen and Jian-Fa Li
Chaoyang University of Technology, Chaoyang University of Technology, Taiwan Research Institute, Pingtung County Henchun Folksong Association and Chaoyang University of Technology
Date Posted: February 23, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Transfer Pricing and Intellectual Property: Identifying Issues and Reviewing the Existing and Alternative Solutions
Alexander Fedan
Yoram L. Cohen, Law Offices
Date Posted: February 23, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Pension Incentives and Formal-Sector Labor Supply: Evidence from Colombia
Documento CEDE No. 2017-14
Oscar Becerra
Universidad de los Andes, Colombia
Date Posted: February 22, 2017
Working Paper Series

Incl. Electronic Paper Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: February 22, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Auswirkungen Von Steuervermeidung Und Steuerhinterziehung Auf Die Entwicklungsländer. Stellungnahme für die öffentliche Anhörung des Finanzausschusses des Deutschen Bundestages am 20. Juni 2016, von Netzwerk Steuergerechtigkeit Deutschland und Tax Justice Network, 17. Juni 2016 (Impact of Tax Avoidance and Tax Evasion on Developing Countries. Expert's Opinion for the Public Hearing of the Finance Committee of the German Parliament (Bundestag) on 20 June 2016, by Netzwerk Steuergerechtigkeit and Tax Justice Network, 17 June 2016)
Markus Meinzer
Tax Justice Network
Date Posted: February 21, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Externalities, Public Goods, and Property Rights Revisited: Regulations Based on Traditional B-C Analyses are Too Lax
Philip E. Graves
University of Colorado at Boulder - Department of Economics
Date Posted: February 21, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper The Crucial Role of Social Welfare Criteria for Optimal Inheritance Taxation
Banco de Espana Working Paper No. 1706
Esteban García-Miralles
Banco de España
Date Posted: February 21, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Petchey's (2015) Extension of Oates & Schwab's (1988) Efficiency Result Revisited
CESifo Working Paper Series No. 6315
Thomas Eichner and Rudiger Pethig
University of Siegen - School of Economic Disciplines and University of Siegen - School of Economic Disciplines
Date Posted: February 21, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?
CESifo Working Paper Series No. 6312
Ruud A. De Mooij and Shafik Hebous
International Monetary Fund (IMF) and Goethe University Frankfurt - Faculty of Economics and Business Administration
Date Posted: February 21, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Private Road Networks with Uncertain Demand
Tinbergen Institute Discussion Paper 2017-025/VIII
Xinying Fu
VU University Amsterdam - Faculty of Economics and Business Administration
Date Posted: February 20, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Substantial Authority Update: Tax Penalty Avoidance by Good Faith Reference to Judicial, Administrative and Legislative Authorities
Accounting & Taxation, v. 8 (1) p. 49-58
Albert D. Spalding Jr. and Nancy W Spalding
Wayne State University - Finance and Cohen & Company, CPAs
Date Posted: February 18, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Federal Lands and Fossil Fuels
Jayni Foley Hein
NYU School of Law
Date Posted: February 17, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Who Invests in Corporate Tax Avoiders?
Sonja O. Rego, Brian M. Williams and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business
Date Posted: February 16, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper Mineral Royalties: Historical Uses and Justifications
Jayni Foley Hein and Caroline Cecot
NYU School of Law and George Mason University - Antonin Scalia Law School, Faculty
Date Posted: February 16, 2017
Working Paper Series
13 downloads

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
43 downloads

Incl. Electronic Paper A Matter of Perspective: How Experience Shapes Preferences for Redistribution
CESifo Working Paper Series No. 6302
Lea Cassar and Arnd Heinrich Klein
University of Cologne and University of Zurich
Date Posted: February 16, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper As Easy as ABC? Multidimensional Screening in Public Finance
CESifo Working Paper Series No. 6301
Sander Renes and Floris T. Zoutman
Erasmus School of Economics and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: February 16, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Aiyagari Meets Ramsey: Optimal Capital Taxation with Incomplete Markets
FRB St. Louis Working Paper No. 2017-3
Yunmin Chen, Yili Chien and C.C. Yang
Academia Sinica - Institute of Economics, Federal Reserve Banks - Federal Reserve Bank of Saint Louis and Academia Sinica - Institute of Economics
Date Posted: February 16, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper What do External Statistics tell us About Undeclared Assets held Abroad and Tax Evasion?
Bank of Italy Occasional Paper No. 367
Valeria Pellegrini, Alessandra Sanelli and Enrico Tosti
Bank of Italy, Bank of Italy and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance
CESifo Working Paper Series No. 6297
Kevin Spiritus and Robin Boadway
KU Leuven and Queen's University
Date Posted: February 15, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Regulation, Tax and Capital Structure: Evidence from Administrative Data on Italian Banks
Bank of Italy Occasional Paper No. 361
Steve Bond, Kiung Yeon Han, Giorgia Maffini, Andrea Nobili and Giacomo Ricotti
University of Oxford, University of Oxford, University of Oxford - Said Business School, Associazione Bancaria Italiana and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
7 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
119 downloads

Incl. Electronic Paper War, Trade, and Mercantilism: Reconciling Adam Smith's Three Theories of the British Empire
Barry R. Weingast
Stanford University, Department of Political Science
Date Posted: February 14, 2017
Working Paper Series
27 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
13 downloads

Incl. Electronic Paper The Nation's First Forester-in-Chief: The Overlooked Role of FDR and the Environment
Michael C. Blumm
Lewis & Clark Law School
Date Posted: February 14, 2017
Last Revised: February 21, 2017
Working Paper Series
12 downloads

Privatization of State Enterprises: A Cost Benefit Decision Model Applied to Poland
S. I. Cohen
Erasmus University Rotterdam (EUR) - Department of Economics
Date Posted: February 14, 2017
Working Paper Series

Incl. Electronic Paper Funding Liquidity Without Banks: Evidence from a Shock to the Cost of Very Short-Term Debt
Felipe Restrepo, Lina Cardona-Sosa and Philip E. Strahan
University of Western Ontario - Richard Ivey School of Business, Central Bank of Colombia and Boston College - Department of Finance
Date Posted: February 13, 2017
Working Paper Series
12 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
81 downloads

Incl. Electronic Paper CEO Inside Debt Incentives and Corporate Tax Sheltering
Journal of Accounting Research, Forthcoming
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and Texas Tech University
Date Posted: February 13, 2017
Working Paper Series
63 downloads

Incl. Electronic Paper Voter Psychology and the Carbon Tax
Gary Lucas, Jr.
Texas A&M University School of Law
Date Posted: February 11, 2017
Working Paper Series
30 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
69 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
56 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 Modes of Child Care
CESifo Working Paper Series No. 6287
Gerhard Glomm and Volker Meier
Indiana University Bloomington - Department of Economics and CESifo (Center for Economic Studies and Ifo Institute for Economic Research)
Date Posted: February 09, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper The Deterrence Effect of Real-World Operational Tax Audits
University of Milan Bicocca Department of Economics, Management and Statistics Working Paper No. 359
Gabriele Mazzolini, Laura Pagani and Alessandro Santoro
Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS), University of Milan, Bicocca - Faculty of Economics and Università degli Studi di Milano-Bicocca - Center for Interdisciplinary Studies in Economics, Psychology & Social Sciences (CISEPS)
Date Posted: February 09, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Are Australians under or over Confident when it Comes to Tax Literacy, and Why Does it Matter?
eJournal of Tax Research, Vol. 14(3), p. 650-682, 2016
Toni Chardon, Brett Freudenberg and Mark Brimble
University of Southern Queensland, Griffith University - Griffith Business School and Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses
Date Posted: February 09, 2017
Accepted Paper Series
4 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
41 downloads

Incl. Electronic Paper Tax and Superannuation Literacy: Australian and New Zealand Perspectives
(2016) 22(4) New Zealand Journal of Taxation Law and Policy 327-345
Toni Chardon, Mark Brimble and Brett Freudenberg
University of Southern Queensland, Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and Griffith University - Griffith Business School
Date Posted: February 08, 2017
Accepted Paper Series
9 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
13 downloads

Incl. Electronic Paper Legitimate Authorities and Rational Taxpayers: An Investigation of Voluntary Compliance and Method Effects in a Survey Experiment of Income Tax Evasion
Blaine G. Robbins and Edgar Kiser
New York University (NYU) - New York University Abu Dhabi and University of Washington
Date Posted: February 08, 2017
Working Paper Series
15 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
127 downloads

Incl. Electronic Paper Company Stock Reactions to the 2016 Election Shock: Trump, Taxes and Trade
HKS Working Paper No. 17-005
Alexander F. Wagner, Richard J. Zeckhauser and Alexandre Ziegler
University of Zurich - Department of Banking and Finance, Harvard University - Harvard Kennedy School (HKS) and University of Zurich - Department of Banking and Finance
Date Posted: February 07, 2017
Working Paper Series
35 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
50 downloads

Incl. Electronic Paper Quiet Please! Adverse Effects of Noise on Child Development
CESifo Working Paper Series No. 6281
Anna Makles and Kerstin Schneider
University of Wuppertal - Department of Economics and University of Wuppertal - Department of Economics
Date Posted: February 07, 2017
Working Paper Series
12 downloads


 

1 2 3 4 ... 226 | Next >