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SSRN eLibrary Search Results
JEL Code: H21
255,678 Total downloads
Showing Papers 901 - 950 of 2,166
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Incl. Electronic Paper Optimal Income Taxation with Labor Supply Responses at Two Margins: When Is an Earned Income Tax Credit Optimal?
MPI Collective Goods Preprint, No. 2017/10
Emanuel Hansen
University of Cologne - Department of Economics
Date Posted: May 23, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Taxation, Competitiveness, and Inversions: A Response to Kleinbard
Tax Notes, Vol. 155, P. 619, 2017, U of Penn, Inst for Law & Econ Research Paper No. 17-21
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: May 23, 2017
Accepted Paper Series
67 downloads

Incl. Electronic Paper Capital Taxation with Heterogeneous Discounting and Collateralized Borrowing
FEDS Working Paper No. 2017-053
Nina Biljanovska and Alexandros Vardoulakis
International Monetary Fund (IMF) and Board of Governors of the Federal Reserve System
Date Posted: May 22, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Targeting Corporate Inversions – Are We Doing the Right Thing?
Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017)
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 19, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Web Appendix for 'Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 17, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments
U of Penn, Inst for Law & Econ Research Paper No. 17-20
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 16, 2017
Last Revised: May 17, 2017
Accepted Paper Series
74 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
7 downloads

Incl. Electronic Paper The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)
David Herzig
Valparaiso University Law School
Date Posted: May 04, 2017
Last Revised: May 05, 2017
Working Paper Series
63 downloads

Incl. Electronic Paper How Do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers
VATT Institute for Economic Research Working Papers 85
Wian Boonzaaier, Jarkko Harju, Tuomas Matikka and Jukka Pirttila
Government of the Republic of South Africa - South Africa National Treasury, VATT Institute for Economic Research, VATT Institute for Economic Research and United Nations - World Institute for Development Economics Research (UNU/WIDER)
Date Posted: April 29, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Optimal Paternalistic Savings Policies
Christian Moser and Pedro Olea de Souza e Silva
Columbia University and Wealthfront, Inc.
Date Posted: April 28, 2017
Last Revised: May 09, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper What Maximizes Labor Productivity? Optimal Levels of R&D Intensity and Tax on Corporate Profits for Nations
Coccia Lab Working Paper 2017 – No. 9,
Mario Coccia
National Research Council of Italy (CNR)
Date Posted: April 25, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Citizenship Overreach
Michigan Journal of International Law, Forthcoming, Temple University Legal Studies Research Paper No. 2017-12
Peter J. Spiro
Temple University - James E. Beasley School of Law
Date Posted: April 22, 2017
Last Revised: May 12, 2017
Accepted Paper Series
120 downloads

Incl. Electronic Paper Optimal Redistributional Instruments in Tax Policy and Law & Economics: Survey and Assessment
U of Penn, Inst for Law & Econ Research Paper No. 17-17
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: April 22, 2017
Working Paper Series
58 downloads

Incl. Electronic Paper The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe
Chapter 7 In: A.S. Gubik & K. Wach (Eds.). Institutional Aspects of Entrepreneurship. Miskolc: University of Miskolc, pp. 97-109.
Zoltan Bartha
University of Miskolc
Date Posted: April 14, 2017
Last Revised: April 20, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper A Tax Plan for Endogenous Innovation
Mariano Massimiliano Croce, Anastasios G. Karantounias, Steve Raymond and Lukas Schmid
University of North Carolina Kenan-Flagler Business School, Federal Reserve Banks - Federal Reserve Bank of Atlanta, University of North Carolina (UNC) at Chapel Hill - Department of Economics and Duke University - The Fuqua School of Business
Date Posted: April 14, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Petroleum Tax Competition Subject to Capital Rationing
CESifo Working Paper Series No. 6390
Petter Osmundsen, Kjell Løvås and Magne Emhjellen
University of Stavanger, Statoil and Petoro A.S.
Date Posted: April 12, 2017
Working Paper Series
9 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 Demonetization of Indian Economy: Philosophical Critics
Paritosh Chandra Sinha
The University of Burdwan
Date Posted: April 08, 2017
Working Paper Series
66 downloads

Service Tax on Transfer of ‘Know-How’ and Other IPRs: A Study of Contrasts
VAT and Service Tax Cases, (2017) 99 VST (Journal) 1-26
Tarun Jain
Supreme Court of India
Date Posted: April 03, 2017
Accepted Paper Series

Incl. Electronic Paper A Taste for Taxes: Minimizing Distortions Using Political Preferences
Emiliano Huet-Vaughn, Andrea Robbett and Matthew Spitzer
Middlebury College - Department of Economics, Middlebury College - Department of Economics and Middlebury College - Department of Economics
Date Posted: April 03, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper The Economic Distortions of a Border-Adjusted Corporate Cash Flow Tax
M. Kevin McGee
University of Wisconsin - Oshkosh
Date Posted: April 03, 2017
Last Revised: April 07, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Conscription and the Developing Countries
Nguyen Dinh Tuan Vuong and David Flath
University of Maine and Ritsumeikan University - Faculty of Economics
Date Posted: April 01, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Macro Policy Responses to Natural Resource Windfalls and the Crash in Commodity Prices
BIS Working Paper No. 616
Rick van der Ploeg
University of Oxford
Date Posted: April 01, 2017
Working Paper Series
17 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
323 downloads

Incl. Electronic Paper Crises and Tax
Duke Law Journal, Vol. 67, Forthcoming
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: March 29, 2017
Accepted Paper Series
43 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 Renewable Technology Adoption and the Macroeconomy
CESifo Working Paper Series No. 6372
Bernardino Adão, Borghan Narajabad and Ted P. Temzelides
Banco de Portugal, Government of the United States of America - Division of Research and Statistics and Rice University
Date Posted: March 27, 2017
Working Paper Series
22 downloads

Incl. Fee Electronic Paper A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation
The Scandinavian Journal of Economics, Vol. 119, Issue 2, pp. 240-267, 2017
Christian Gillitzer, Henrik Kleven and Joel B. Slemrod
Reserve Bank of Australia, London School of Economics & Political Science (LSE) - Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD) and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 26, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Introduction of Corporate Income Tax Deferral As an Essential Factor for Economic Development of Latvia
Anatolijs Prohorovs, Levs Fainglozs and Velta Jonina
Riga International School of Economics and Business Administration (RISEBA), Transport and Telecommunication Institute (TSI) - Department of Economics and Management and BA School of Business and Finance (Banku Augstskola), Students
Date Posted: March 24, 2017
Working Paper Series
24 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
93 downloads

Incl. Electronic Paper The Effect of the U.S. Worldwide Taxation Policy on Domestic Mergers and Acquisitions
Jeremiah Harris and William O'Brien
Kent State University - College of Business Administration and University of Illinois at Chicago
Date Posted: March 09, 2017
Last Revised: May 19, 2017
Working Paper Series
38 downloads

Incl. Electronic Paper Petroleum Tax Competition Subject to Capital Rationing
USAEE Working Paper No. 17-306
Petter Osmundsen, Kjell Løvås and Magne Emhjellen
University of Stavanger, Statoil and Petoro A.S.
Date Posted: March 08, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel
IMF Working Paper No. 17/4
Paolo Dudine and João Tovar Jalles
International Monetary Fund (IMF) and New University of Lisbon - Nova School of Business and Economics
Date Posted: March 07, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper Optimal Tax Administration
IMF Working Paper No. 17/8
Michael Keen and Joel B. Slemrod
International Monetary Fund (IMF) - Fiscal Affairs Department and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 07, 2017
Working Paper Series
44 downloads

Incl. Electronic Paper Does the Income Tax Cause Parents to Spend Too Much Time with Their Children?: Rethinking Mirrlees
Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-11
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: March 02, 2017
Working Paper Series
56 downloads

Incl. Electronic Paper 'They are a Tax Fearing People': Deterrent Effect – Penalties, Audit and Corruption in a Developing Country
Curtin Law and Taxation Review, 3: 1-50 (2016)
Nahida Faridy, Brett Freudenberg and Tapan Sarker
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: March 01, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Human Rights at the Borders of Tax Sovereignty
Allison Christians
McGill University - Faculty of Law
Date Posted: February 28, 2017
Working Paper Series
112 downloads

Incl. Electronic Paper Household Bargaining, Spouses' Consumption Patterns and the Design of Commodity Taxes
IZA Discussion Paper No. 10557
Helmuth Cremer, Jean Marie Lozachmeur and Kerstin Roeder
University of Toulouse (GREMAQ & IDEI), University of Liege - Economics, Business Administration and Social Sciences and Ludwig Maximilian University of Munich
Date Posted: February 27, 2017
Working 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
Last Revised: March 20, 2017
Working Paper Series
43 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
4 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
22 downloads

Incl. Electronic Paper Leak-Driven Law
UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Last Revised: May 18, 2017
Accepted Paper Series
222 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
16 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 St. Louis and Academia Sinica - Institute of Economics
Date Posted: February 16, 2017
Working Paper Series
11 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
20 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
86 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
21 downloads

Incl. Electronic Paper Destination-Based Cash Flow Taxation
Oxford University Centre for Business Taxation WP 17/01, Oxford Legal Studies Research Paper No. 14/2017
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
406 downloads


 

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