Search Results
JEL Code: H21

530,302 Total downloads

Viewing: 1 - 50 of 3,129 papers

1.

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 7,837
2.

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 - Department of Management Information Systems and University of Michigan at Ann Arbor - School of Information
Downloads 6,513
3.

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 5,969
4.

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 4,502
5.

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 Plural Technology Collaboratory, Microsoft Research Special Projects
Downloads 4,097
6.

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 3,502
7.

Ten Questions About Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31 Posted: 21 Dec 2017 Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,318
8.

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 3,211
9.

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 3,034
10.

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

Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,917
11.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 2,703
12.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
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
Downloads 2,502
13.

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 2,346
14.

The Influence of Consumer Perception Towards Green Advertising on Green Purchase Intention

International Journal of Entrepreneurship & Business Environment Perspectives, Vol. 4, No. 3, pp. 1865-1873, July-September 2015
Number of pages: 9 Posted: 31 Oct 2015
Accepted Paper Series
Kadi Sarva Vishwavidyalaya and Nirma University - Institute of Management
Downloads 2,340
15.

Nudging as an Environmental Policy Instrument

CeCAR Working Paper Series No. 4
Number of pages: 31 Posted: 27 Oct 2020 Last Revised: 24 Feb 2021
Working Paper Series
Goeteborg University - School of Economics & Commercial Law, University of Copenhagen, University of Gothenburg - Department of Economics and Goeteborg University - School of Economics & Commercial Law
Downloads 2,121
16.

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 2,027
17.

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 2,027
18.

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 1,835
19.

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
Plural Technology Collaboratory, Microsoft Research Special Projects
Downloads 1,816
20.

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 University of Newcastle - Newcastle University Business School
Downloads 1,802
21.

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 1,739
22.

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 1,707
23.

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 1,657
24.

Sugar Taxes Aren’t Sweet: The Case Against Taxes on Sugar-Based Drinks

Number of pages: 23 Posted: 02 Jun 2009 Last Revised: 07 May 2010
Working Paper Series
Independent
Downloads 1,651
25.

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 1,631
26.

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
N.A. and Adnan Menderes University
Downloads 1,614
27.

Dynamic Pricing and Organic Waste Bans: A Study of Grocery Retailers' Incentives to Reduce Food Waste

Number of pages: 42 Posted: 28 Jun 2017 Last Revised: 22 Dec 2023
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management
Downloads 1,600
28.

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 1,588
29.

Is Efficiency Biased?

University of Chicago Law Review, Vol. 85, 2018
Number of pages: 70 Posted: 16 Aug 2017 Last Revised: 18 Jan 2019
Accepted Paper Series
Yale University - Law School
Downloads 1,541
30.

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 1,522
31.

Tax Compliance Costs: A Review of Cost Burdens and Cost Structures

Number of pages: 43 Posted: 09 Dec 2014 Last Revised: 24 Mar 2015
Working Paper Series
Otto-von-Guericke-Universität Magdeburg and University of Montreal
Downloads 1,506
32.

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 1,505
33.

Redistribution through Markets

Becker Friedman Institute for Research in Economics Working Paper No. 2018-16
Number of pages: 74 Posted: 20 Mar 2018 Last Revised: 09 Jul 2020
Working Paper Series
Northwestern University - Department of Economics, Harvard University and Stanford University
Downloads 1,493
34.

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 1,408
35.

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 1,353
36.

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
University of Southern California Gould School of Law
Downloads 1,349
37.

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals

National Tax Journal 72(4), 839-856 (2019)
Number of pages: 28 Posted: 30 Jul 2019 Last Revised: 25 Nov 2019
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,319
38.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,294
39.

The Benefits of Tax Competition

IEA Hobart Paper No. 153
Number of pages: 91 Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads 1,280
40.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,274
41.

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 1,272
42.

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 1,262
43.

Taxing Externalities Without Hurting the Poor

Number of pages: 52 Posted: 09 Aug 2022 Last Revised: 29 Feb 2024
Working Paper Series
Rice University and Yale, Department of Economics
Downloads 1,232
44.

Evaluating International Tax Reform

Number of pages: 25 Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 1,229
45.

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 - Department of Accounting, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,201
46.

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 1,183
47.

Optimal Paternalistic Savings Policies

Columbia Business School Research Paper No. 17-51
Number of pages: 131 Posted: 28 Apr 2017 Last Revised: 09 Jan 2019
Working Paper Series
Columbia University and Wealthfront, Inc.
Downloads 1,178
48.

Taxation and Market Power in the Legal Marijuana Industry

RAND Journal of Economics, Vol. 52(3), p. 559-595
Number of pages: 59 Posted: 23 Sep 2018 Last Revised: 24 Sep 2021
Accepted Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management and Yale School of Management
Downloads 1,177
49.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 1,169
50.

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 1,167