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SSRN eLibrary Search Results
JEL Code: H22
71,013 Total downloads
Showing Papers 41 - 90 of 577
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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
17 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
41 downloads

Incl. Electronic Paper Public Finance in a Nutshell: A Cobb Douglas Teaching Tool for General Equilibrium Tax Incidence and Excess Burden
CESifo Working Paper Series No. 6265
Don Fullerton and Chi Ta
University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign - University of Illinois
Date Posted: February 02, 2017
Working Paper Series
23 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
290 downloads

Incl. Electronic Paper The Incidence of Carbon Taxes in U.S. Manufacturing: Lessons from Energy Cost Pass-Through
Cowles Foundation Discussion Paper No. 2038R
Sharat Ganapati, Joseph S. Shapiro and Reed Walker
Yale University, Department of Economics, Yale University, Department of Economics and University of California, Berkeley - Haas School of Business
Date Posted: January 14, 2017
Working Paper Series
22 downloads

Incl. Electronic Paper Taxation in Digital Media Markets
CESifo Working Paper Series No. 6202
Hans Jarle Kind and Marko Koethenbuerger
Norwegian School of Economics & Business Administration (NHH) and ETH Zurich - Department of Management, Technology and Economics
Date Posted: January 10, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda
Center for Global Development Working Paper No. 443
Nora Lustig, Jon R. Jellema, Astrid Haas and Sebastian Wolf
Tulane University, University of California, Berkeley - Department of Economics, International Growth Center and London School of Economics & Political Science (LSE) - The International Growth Centre
Date Posted: January 09, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers the Poor in the Developing World
Center for Global Development Working Paper No. 442
Ali Enami, Nora Lustig and Alireza Taqdiri
Tulane University - Department of Economics, Tulane University and University of Akron - Department of Economics
Date Posted: January 07, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Fiscal Policy, Inequality and the Poor in the Developing World
Center for Global Development Working Paper No. 441
Nora Lustig
Tulane University
Date Posted: January 07, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Impact of Taxes and Social Spending on Inequality and Poverty in El Salvador
In, Nora Lustig (editor), Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty. Brookings Institution Press and CEQ Institute. (2016), Center for Global Development Working Paper No. 447
Margarita Beneke, Nora Lustig and José Andrés Oliva
La Fundación Salvadoreña para el Desarrollo Económico y Social, Tulane University and La Fundación Salvadoreña para el Desarrollo Económico y Social
Date Posted: January 07, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Who Bears the Burden of Social Security Contributions in Germany? Evidence from 35 Years of Administrative Data
DIW Berlin Discussion Paper No. 1627
Kai-Uwe Müller and Michael Neumann
German Institute for Economic Research (DIW Berlin) and German Institute for Economic Research (DIW Berlin)
Date Posted: December 15, 2016
Working Paper Series
6 downloads

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 Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
CESifo Working Paper Series No. 6089
Dominik Sachs, Aleh Tsyvinski and Nicolas Werquin
European University Institute, Yale University - Cowles Foundation and Yale University
Date Posted: November 09, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper Distributional Effects of Taxing Financial Transactions and the Low Interest Rate Environment
DIW Berlin Discussion Paper, Forthcoming
Dorothea Schaefer
German Institute for Economic Research (DIW Berlin)
Date Posted: November 04, 2016
Last Revised: November 08, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper The 'Silver Spoon' Tax: How to Strengthen Wealth Transfer Taxation
Washington Center for Equitable Growth, Delivering Equitable Growth: Strategies for the Next Administration (Fall, 2016)
Lily L. Batchelder
New York University School of Law
Date Posted: November 01, 2016
Accepted Paper Series
112 downloads

Incl. Electronic Paper Do Mortgage Subsidies Help or Hurt Borrowers?
FEDS Working Paper No. 2016-081
David E Rappoport
Federal Reserve Board
Date Posted: October 14, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper Environmental Taxation
Resources for the Future Discussion Paper 16-24
Roberton C. Williams III
University of Maryland - Department of Agricultural & Resource Economics
Date Posted: October 12, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper A Distribution-Neutral Perspective on Tax Expenditure Limitations
Tax Policy and the Economy, Vol. 31, Robert Moffitt, ed., Forthcoming , John M. Olin Center for Law, Economics, and Business Discussion Paper No. 885
Louis Kaplow
Harvard Law School
Date Posted: October 07, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA (The Tax Burden on Labor and Capital Income in Colombia: The Case of the Income Tax and the VAT)
Jorge Armando Rodriguez and Javier Ávila Mahecha
National University of Colombia and Government of the Republic of Colombia - Dirección de Impuestos y Aduanas Nacionales de Colombia
Date Posted: October 01, 2016
Working Paper Series
71 downloads

Incl. Electronic Paper The Welfare Impact of Corporate Tax Privacy
Daniel Schaffa
University of Michigan, College of Literature, Science and the Arts, Economics, Students
Date Posted: September 22, 2016
Last Revised: October 07, 2016
Working Paper Series
15 downloads

Incl. Fee Electronic Paper Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
CEPR Discussion Paper No. DP11497
Dominik Sachs, Aleh Tsyvinski and Nicolas Werquin
European University Institute, Yale University - Cowles Foundation and Yale University
Date Posted: September 20, 2016
Working Paper Series

Incl. Electronic Paper The Impact of Taxes and Social Spending on Inequality and Poverty in Latin America: Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Peru, and Uruguay (Spanish)
Center for Global Development Working Paper No. 427
Nora Lustig
Tulane University
Date Posted: September 16, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Pass-Through Pricing on Production Chains
Maria-Augusta Miceli and Claudia Nardone
University of Rome "Sapienza" and University of Rome I
Date Posted: September 11, 2016
Last Revised: October 20, 2016
Working Paper Series
32 downloads

Incl. Fee Electronic Paper Comparing the Incidence of Taxes and Social Spending in Brazil and the United States
Review of Income and Wealth, Vol. 62, pp. S22-S46, 2016
Sean Higgins, Nora Lustig, Whitney Ruble and Timothy M. Smeeding
Tulane University, Tulane University, Tulane University and University of Wisconsin - Madison
Date Posted: August 29, 2016
Accepted Paper Series

Incl. Electronic Paper Inequality and the Mortgage Interest Deduction
Forthcoming, Tax Law Review, 2017, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 775, U of Chicago, Public Law Working Paper No. 593, Kreisman Working Papers Series in Housing Law and Policy No. 39
Daniel Jacob Hemel and Kyle Rozema
University of Chicago Law School and Northwestern University - Pritzker School of Law
Date Posted: August 25, 2016
Last Revised: September 24, 2016
Accepted Paper Series
165 downloads

Incl. Fee Electronic Paper Income and Fiscal Incidence by Age and Gender: Some Evidence from New Zealand
Review of Income and Wealth, Vol. 62, Issue 3, pp. 534-558, 2016
Omar Aziz, Norman Gemmell and Athene Laws
Government of New Zealand - Treasury, Victoria University of Wellington - Victoria Business School and Victoria University of Wellington
Date Posted: August 16, 2016
Accepted Paper Series

Incl. Electronic Paper Discrete Prices and the Incidence and Efficiency of Excise Taxes
Christopher T. Conlon and Nirupama Rao
Columbia University and New York University (NYU) - Robert F. Wagner Graduate School of Public Service
Date Posted: August 11, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Benefit Incidence of Fuel Subsidies in Madagascar and Recommendations for Child-Friendly Reallocation
Development Analytics Research Paper Series No 1602
Meltem A. Aran, Nazli Aktakke and Martin Evans
Development Analytics, Development Analytics and United Nations Children’s Fund (UNICEF)
Date Posted: August 04, 2016
Last Revised: September 09, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Have Excess Returns to Corporations Been Increasing Over Time?
National Tax Journal, Vol. 69, No. 4, 2016
Laura Power and Austin Frerick
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: July 16, 2016
Last Revised: October 20, 2016
Accepted Paper Series
52 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
40 downloads

Incl. Electronic Paper Who Benefits from Tax Expenditures? Incidence Based on Wealth
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: June 14, 2016
Last Revised: January 29, 2017
Working Paper Series
113 downloads

Incl. Electronic Paper Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
IZA Discussion Paper No. 9932
Sharat Ganapati, Joseph S. Shapiro and Reed Walker
Yale University, Department of Economics, Yale University, Department of Economics and University of California, Berkeley - Haas School of Business
Date Posted: June 01, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Análisis del beneficio marginal del gasto público y sus servicios (Marginal Benefit Analysis of Public Spending and Their Services)
Revista Politécnica, Vol. 37, No. 2,
Paúl A Carrillo Maldonado Ministerio Coordinador de Política Económica
Date Posted: May 28, 2016
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper The (Aggregate) Demand for State‐Lottery Tickets: What Have We Really Learned?
Contemporary Economic Policy, Vol. 34, Issue 3, pp. 475-482, 2016
Thomas A. Garrett
Federal Reserve Bank of St. Louis - Research Division
Date Posted: May 27, 2016
Accepted Paper Series

Incl. Electronic Paper Incidence and Distributional Effects of Value Added Taxes
Ingvil Gaarder
University of Chicago - Department of Economics
Date Posted: May 26, 2016
Working Paper Series
65 downloads

The Impact of Higher Quality Government Regulation of Business and Greater Economic Freedom on Living Standards: Evidence from OECD Nations
Journal of Entrepreneurship and Public Policy, Vol. 5 Iss: 1, pp.82 - 94
Richard J. Cebula, Fabrizio Rossi and J. R. Clark
Armstrong Atlantic State University, University of Cassino and Southern Lazio and The University of Tennessee at Chattanooga
Date Posted: May 25, 2016
Accepted Paper Series

Incl. Electronic Paper Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
US Census Bureau Center for Economic Studies Paper No. CES-WP-16-27
Sharat Ganapati, Joseph S. Shapiro and Reed Walker
Yale University, Department of Economics, Yale University, Department of Economics and University of California, Berkeley - Haas School of Business
Date Posted: May 25, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Distributional and Welfare Impacts of Renewable Subsidies in Italy
FEEM Working Paper No. 36.2016
Roberta Distante, Elena Verdolini and Massimo Tavoni
University of Copenhagen - Department of Economics, Fondazione Eni Enrico Mattei (FEEM), CMCC - Euro Mediterranean Centre for Climate Change and Fondazione Eni Enrico Mattei (FEEM)
Date Posted: May 24, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper The Economic Incidence of Social Security Contributions: A Discontinuity Approach with Linked Employer-Employee Data
DIW Berlin Discussion Paper No. 1578
Kai-Uwe Müller and Michael Neumann
German Institute for Economic Research (DIW Berlin) and German Institute for Economic Research (DIW Berlin)
Date Posted: May 21, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Energy Prices, Pass-Through, and Incidence in U.S. Manufacturing
Cowles Foundation Discussion Paper No. 2038
Sharat Ganapati, Joseph S. Shapiro and Reed Walker
Yale University, Department of Economics, Yale University, Department of Economics and University of California, Berkeley - Haas School of Business
Date Posted: May 19, 2016
Last Revised: May 28, 2016
Working Paper Series
37 downloads

Incl. Electronic Paper Unascertained Goods’ and VAT – An Analysis in Light of Recent Landmark Judgments?
VAT & Service Tax Cases, Volume 89
Shankey Agrawal
Independent
Date Posted: May 03, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany
DIW Berlin Discussion Paper No. 1568
Peter Haan and Martin Simmler
DIW Berlin, German Institute for Economic Research and German Institute for Economic Research (DIW Berlin)
Date Posted: April 25, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Driving to Drink: Tax Avoidance Along the Washington-Oregon Border
UCSC Department of Economics, Working Paper Series
Katherine LoPiccalo
Federal Communications Commission
Date Posted: April 23, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Raising Revenue with Transaction Taxes in Latin America: Or is it Better to Tax with the Devil You Know?
World Bank Policy Research Working Paper No. 3279
Rodrigo Suescun
World Bank
Date Posted: April 20, 2016
Working Paper Series
133 downloads

The Impact of Higher Quality Government Regulation of Business and Greater Economic Freedom on the Growth and Level of Living Standards: Evidence from OECD Nations
Journal of Entrepreneurship and Public Policy, 2016, Vol. 5 (1), pp. 82-94
Richard J. Cebula, Fabrizio Rossi and J. R. Clark
Armstrong Atlantic State University, University of Cassino and Southern Lazio and The University of Tennessee at Chattanooga
Date Posted: April 16, 2016
Last Revised: May 23, 2016
Accepted Paper Series

Incl. Electronic Paper The Effect of Local Taxes on Firm Performance: Evidence from Geo-Referenced Data
CEIS Working Paper No. 377
Federico Belotti, Edoardo Di Porto and Gianluca Santoni
University of Rome, Tor Vergata - Faculty of Economics, University of Naples Federico II and Centre d'Etudes Prospectives et d'Info. Internationales (CEPII)
Date Posted: April 15, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Incidence, Optimal Use and Rationale of Place-Based Job Creation Programs
SERIES Working Papers, N. 02/2016
Sachiko Kazekami
Chukyo University - Department of Economics
Date Posted: April 02, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Taxing Consumption in Canada: Rates, Revenues, and Redistribution
Richard M. Bird and Michael Smart
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Department of Economics
Date Posted: March 15, 2016
Working Paper Series
70 downloads

Incl. Electronic Paper Supply Side Incidence of Consumption Taxes
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: March 07, 2016
Last Revised: October 06, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Assessing the Effects of Disability Insurance Experience Rating: The Case of the Netherlands
IZA Discussion Paper No. 9742
Nynke De Groot and Pierre Koning
VU University Amsterdam and CPB Netherlands Bureau of Economic Policy Analysis
Date Posted: March 07, 2016
Working Paper Series
6 downloads


 

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