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JEL Code: H21

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Viewing: 421 - 470 of 2,223 papers

421.

Information Asymmetry and Thwarting Spam

Number of pages: 11 Posted: 20 Jan 2004
Working Paper Series
University of Michigan - Department of Electrical Engineering and Computer Science, Boston University – Questrom School of Business and University of Michigan at Ann Arbor - School of Information
Downloads 6,373
422.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 4,118
423.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 3,600
424.

Accountability and Responsibility in Corporate Governance

Notre Dame Law Review, Forthcoming, Univ. of Illinois Law & Economics, Research Paper Series, Forthcoming
Number of pages: 64 Posted: 20 Jun 2005
Accepted Paper Series
University of Illinois College of Law (deceased)
Downloads 3,013
425.

Conceptualizing the 'Fat Tax': The Role of Food Taxes in Developed Economies

Stanford Law and Economics Olin Working Paper No. 286
Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,494
426.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10 Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads 2,254
427.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 2,204
428.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 2,083
429.

Taxation and the Allocation of Talent

Journal of Political Economy, Forthcoming
Number of pages: 67 Posted: 08 Jan 2009 Last Revised: 08 Aug 2016
Accepted Paper Series
University of Pennsylvania - The Wharton School, Northwestern University - Kellogg School of Management and Microsoft Research
Downloads 1,755
430.

Female Labour Force Participation: Past Trends and Main Determinants in OECD Countries

OECD Working Paper No. 376
Number of pages: 67 Posted: 25 Oct 2013
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,726
431.

Efficiency of Microfinance Institutions: A Data Envelopment Analysis

Asia-Pacific Financial Markets, Forthcoming
Number of pages: 39 Posted: 16 May 2009 Last Revised: 04 Jan 2014
Accepted Paper Series
University of Queensland - Finance, Monash University - Department of Banking and Finance and The University of Queensland
Downloads 1,617
432.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Working Paper Series
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,501
433.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,413
434.

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
435.

The Case for a Progressive Tax: From Basic Research to Policy Recommendations

CESifo Working Paper Series No. 3548
Number of pages: 45 Posted: 24 Aug 2011
Working Paper Series
Massachusetts Institute of Technology (MIT) - Department of Economics and University of California, Berkeley - Department of Economics
Downloads 1,401
436.

The Openness-Equality Trade-Off in Global Redistribution

The Economic Journal, Forthcoming
Number of pages: 45 Posted: 14 Oct 2014 Last Revised: 26 Oct 2016
Accepted Paper Series
Microsoft Research
Downloads 1,195
437.

The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal

NYU Law and Economics Research Paper No. 07-38, Georgetown Law Journal, Vol. 97
Number of pages: 66 Posted: 27 Sep 2007 Last Revised: 04 Apr 2008
Working Paper Series
New York University School of Law
Downloads 1,172
438.

The Economics of Tax Law

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming, NYU School of Law, Public Law Research Paper No. 14-04, NYU Law and Economics Research Paper No. 14-06
Number of pages: 32 Posted: 19 Jan 2014 Last Revised: 14 Feb 2014
Accepted Paper Series
New York University School of Law
Downloads 1,169
439.

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
440.

Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis - 1985/95

IPEA Working Paper No. 818
Number of pages: 23 Posted: 23 Sep 2001
Working Paper Series
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 1,124
441.

What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Journal of Corporation Law, Vol. 32, No. 1, 2006, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper Series No. 2009-011
Number of pages: 45 Posted: 10 Aug 2006
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 1,104
442.

Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence

University of Pittsburgh Tax Review, Vol. 7, No. 43, 2009, Seattle University School of Law Research Paper No. 10-17
Number of pages: 60 Posted: 02 Mar 2009 Last Revised: 09 Jan 2011
Accepted Paper Series
Seattle University School of Law
Downloads 1,100
443.

Efficiency and Tax Incentives: The Case for Refundable Tax Credits

Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
Number of pages: 55 Posted: 08 Nov 2006
Accepted Paper Series
New York University School of Law, Skadden, Arps, Slate, Meagher & Flom LLP and Lazard Asset Management
Downloads 1,098
444.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,047
445.

The Joint Design of Unemployment Insurance and Employment Protection: A First Pass

MIT Department of Economics Working Paper No. 04-15
Number of pages: 33 Posted: 07 Apr 2004
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)

Multiple version iconThere are 2 versions of this paper

Downloads 1,041
446.

Evaluating International Tax Reform

Harvard NOM Working Paper No. 03-48
Number of pages: 25 Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 1,022
447.

The Global Fifth Amendment? Nafta's Investment Protections and the Misguided Quest for an International 'Regulatory Takings' Doctrine

New York University Law Review, April 2003
Number of pages: 103 Posted: 22 Oct 2002
Accepted Paper Series
New York University School of Law and NYU School of Law Center on Environmental and Land Use Law
Downloads 1,001
448.

Submission to Finance Department on Implementation of FATCA in Canada

Number of pages: 51 Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads 983
449.

Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows

Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Number of pages: 41 Posted: 05 Nov 2007 Last Revised: 14 Mar 2010
Accepted Paper Series
University of Arkansas, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 970
450.

The Financial Transactions Tax versus (?) the Financial Activities Tax

NYU Law and Economics Research Paper No. 12-04
Number of pages: 35 Posted: 22 Jan 2012 Last Revised: 06 Mar 2012
Working Paper Series
New York University School of Law
Downloads 942
451.

Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Number of pages: 71 Posted: 01 Oct 2010 Last Revised: 15 Jan 2011
Working Paper Series
Proskauer Rose LLP
Downloads 936
452.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 927
453.

Usage and Adoption of Online Tax Filing and Payment System in Tax Management: An Empirical Assessment With Technology Acceptance (TAM) Model in Turkey

9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, September 27-28, 2007
Number of pages: 18 Posted: 18 Sep 2007
Accepted Paper Series
Adnan Menderes University and Adnan Menderes University
Downloads 902
454.

The Benefits of Tax Competition

IEA Hobart Paper No. 153
Number of pages: 91 Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads 889
455.

Accepting the Limits of Tax Law and Economics

Cornell Law Review, March 2013, Columbia Law and Economics Working Paper No. 417
Number of pages: 68 Posted: 24 Jan 2012 Last Revised: 02 Dec 2014
Accepted Paper Series
Columbia University - Law School
Downloads 866
456.

The Basic Public Finance of Public-Private Partnerships

Cowles Foundation Discussion Paper No. 1618, Yale University Economic Growth Center Discussion Paper No. 957, Yale Economics Department Working Paper No. 35
Number of pages: 32 Posted: 17 Jul 2007 Last Revised: 02 Mar 2011
Working Paper Series
Yale University - Department of Economics, University of Chile - Center of Applied Economics (CEA) and Universidad de los Andes

Multiple version iconThere are 3 versions of this paper

Downloads 863
457.

Securities Transaction Tax Reduction and Stock-Futures Arbitrage in India

NYU Poly Research Paper No. 1989539
Number of pages: 14 Posted: 23 Jan 2012 Last Revised: 07 May 2012
Working Paper Series
NYU Polytechnic School of Engineering - Department of Finance and Risk Engineering, New York University (NYU) - NYU Polytechnic School of Engineering, New York University (NYU) - NYU Polytechnic School of Engineering and New York University (NYU) - NYU Polytechnic School of Engineering
Downloads 859
458.

Contours of Employment Protection Reform

MIT Department of Economics Working Paper No. 03-35
Number of pages: 42 Posted: 05 Nov 2003
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)
Downloads 849
459.

Taxation

Harvard Law and Economics Discussion Paper No. 542, HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming
Number of pages: 118 Posted: 31 Jul 2006
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 824
460.

The Knowledge Tax

82 University of Chicago Law Review 1981 (2015)
Number of pages: 63 Posted: 20 Jan 2015 Last Revised: 18 Dec 2015
Accepted Paper Series
USC Gould School of Law
Downloads 818
461.

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
462.

Old Rules and New Realities: Corporate Tax Policy in a Global Setting

Ross School of Business Paper No. 920
Number of pages: 34 Posted: 19 Oct 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 800
463.

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
464.

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 788
465.

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
466.

Optimal Fiscal and Monetary Policy

Number of pages: 119 Posted: 11 Mar 1999
Working Paper Series
University of Minnesota - Twin Cities - Department of Economics and Federal Reserve Bank of Minneapolis - Research Department

Multiple version iconThere are 2 versions of this paper

Downloads 781
467.

Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis

Tulane Law Review, Vol. 85, No. 191, 2010
Number of pages: 24 Posted: 14 Dec 2010
Accepted Paper Series
Georgetown University Law Center
Downloads 780
468.

Foreign Bank Accounts - FBAR Reporting Obligations, Enforcement Exposures and Managing the Risk: What Every Tax and Compliance Advisor Needs to Know Now!

Taxes - The Tax Magazine, pp. 35-87, November 2009
Number of pages: 53 Posted: 28 Jan 2010
Accepted Paper Series
Formerly Charles Schwab and Co., Inc.
Downloads 756
469.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, Forthcoming
Number of pages: 17 Posted: 30 Mar 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 751
470.

IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Number of pages: 128 Posted: 11 Sep 2007
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 751