1.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
8,215
2.
Taxing Undocumented Immigrants: Separate, Unequal and Without Representation
Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59
Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads
5,630
3.
Three Views on the Ethics of Tax Evasion
Andreas School of Business Working Paper
Number of pages: 41
Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,089
4.
Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition
Journal of Political Economy, Vol. 121, No. 3, Forthcoming
Number of pages: 62
Posted: 08 Jan 2009
Last Revised: 06 Mar 2013
Accepted Paper Series
Plural Technology Collaboratory, Microsoft Research Special Projects and University of Tokyo - Graduate School of Economics
Downloads
2,758
5.
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
2,390
6.
The Economic Consequences of the French Wealth Tax
La Revue de Droit Fiscal, Vol. 14, p. 5, April 2007
Number of pages: 25
Posted: 16 Aug 2009
Last Revised: 17 Jun 2011
Accepted Paper Series
KEDGE Business School
Downloads
2,217
7.
Measuring Long-Run Gasoline Price Elasticities in Urban Travel Demand
Number of pages: 78
Posted: 09 Dec 2018
Last Revised: 01 Sep 2021
Working Paper Series
University of Florida
Downloads
2,101
8.
Functional Forms for Tractable Economic Models and the Cost Structure of International Trade
Number of pages: 61
Posted: 26 Sep 2018
Last Revised: 26 Sep 2018
Working Paper Series
University of Tokyo - Graduate School of Economics and Plural Technology Collaboratory, Microsoft Research Special Projects
Downloads
1,952
9.
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
1,904
10.
Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS
Number of pages: 23
Posted: 24 Oct 2008
Working Paper Series
Brazilian School of Public and Business Administration
Downloads
1,892
11.
As American as Apple Inc.: International Tax and Ownership Nationality
Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68
Posted: 11 Feb 2014
Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Carey Law School
Downloads
1,848
12.
How Do Changes In Housing Voucher Design Affect Rent and Neighborhood Quality?
Kreisman Working Papers Series in Housing Law and Policy No. 48
Number of pages: 58
Posted: 24 Apr 2013
Last Revised: 16 Feb 2018
Working Paper Series
New York University (NYU) - Robert F. Wagner Graduate School of Public Service, and University of Chicago
Downloads
1,650
13.
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
1,436
14.
Is the Value Added Tax Naturally Progressive?
Number of pages: 24
Posted: 27 Apr 2006
Working Paper Series
Queen's University - Department of Economics, Eastern Mediterranean University - Department of Banking and Finance and Queen's University - Department of Economics
Downloads
1,377
15.
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
1,250
16.
Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage
Becker Friedman Institute for Research in Economics Working Paper No. 2018-6
Number of pages: 94
Posted: 03 Sep 2014
Last Revised: 07 Feb 2018
Working Paper Series
University of Texas at Austin, University of Texas at Austin and University of Chicago Booth School of Business
There are 2 versions of this paper
Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage
Becker Friedman Institute for Research in Economics Working Paper No. 2018-6
Number of pages: 94
Posted: 03 Sep 2014
Last Revised: 07 Feb 2018
Downloads
1,204
Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage
NBER Working Paper No. w20470
Number of pages: 95
Posted: 08 Sep 2014
Last Revised: 08 Jun 2023
Downloads
51
Downloads
1,204
17.
The Impact of a 'Soda Tax' on Prices: Evidence from French Micro Data
Banque de France Working Paper No. 415
Number of pages: 29
Posted: 22 Dec 2012
Working Paper Series
Banque de France - Economic Study and Research Division, Aix-Marseille University, Banque de France and Banque de France
Downloads
1,175
18.
Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax
Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64
Posted: 18 Jun 2007
Last Revised: 29 Jan 2020
Accepted Paper Series
New York University School of Law
Downloads
1,055
19.
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
1,045
20.
The Effect of the Frequency of Holdings Data on Conclusions About Mutual Fund Management Behavior
Bloomberg Portfolio Research Paper No. 2010-04-FRONTIERS
Number of pages: 39
Posted: 03 Aug 2006
Last Revised: 07 Apr 2010
Working Paper Series
New York University (NYU) - Department of Finance, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads
1,038
21.
Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration
Fundamentals of Taxation, July 2019
Number of pages: 28
Posted: 04 Aug 2020
Accepted Paper Series
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads
1,033
22.
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, Reduce the Deficit, and Save the World
Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45
Posted: 01 Feb 2017
Last Revised: 14 Jul 2017
Accepted Paper Series
Proskauer Rose LLP
Downloads
1,026
23.
Who Pays the Corporate Tax in a Global Economy?
National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54
Posted: 09 Feb 2013
Accepted Paper Series
UCLA School of Law
Downloads
983
24.
Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey
Number of pages: 37
Posted: 18 Jul 2017
Last Revised: 20 Apr 2018
Working Paper Series
University of Richmond - School of Law and Northwestern University - Pritzker School of Law
Downloads
965
25.
Do Corporate Taxes Affect Executive Compensation?
WU International Taxation Research Paper Series No. 2020-09
Number of pages: 57
Posted: 05 May 2020
Last Revised: 11 Mar 2022
Working Paper Series
Vienna University of Economics and Business, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads
950
26.
Policy Options for Taxing the Rich
Maintaining the Strength of American Capitalism (eds. Melissa Kearney and Amy Ganz, The Aspen Institute, 2019)
Number of pages: 35
Posted: 16 Jul 2020
Accepted Paper Series
New York University School of Law and New York University School of Law
Downloads
915
27.
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
913
28.
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
900
29.
Lobbying and Taxes
American Journal of Political Science, Vol. 53, Issue 4. p. 893-909
Number of pages: 37
Posted: 10 Jan 2008
Last Revised: 10 Dec 2011
Working Paper Series
affiliation not provided to SSRN, University of California, San Diego - School of Global Policy and Strategy and NYU Abu Dhabi
Downloads
883
30.
An Overview of the 'Tax Gap'
Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44
Posted: 21 Jul 2008
Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads
835
31.
Taxing the Gig Economy
166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60
Posted: 09 Jan 2017
Last Revised: 07 Aug 2018
Accepted Paper Series
University of North Carolina School of Law
Downloads
835
32.
Goods and Service Tax in India – Challenges and Opportunities
Number of pages: 17
Posted: 25 Sep 2010
Working Paper Series
Supreme Court of Nepal
Downloads
830
33.
Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
IZA Discussion Paper No. 6030
Number of pages: 90
Posted: 23 Oct 2011
Working Paper Series
Organization for Economic Co-Operation and Development (OECD) - Social Policy DivisionWorld Bank, Europe and Central Asia and affiliation not provided to SSRN
Downloads
825
34.
The incidence of student loan subsidies: Evidence from the PLUS program
Number of pages: 66
Posted: 28 Jul 2016
Last Revised: 14 Feb 2022
Working Paper Series
Gies College of Business, University of Illinois at Urbana-Champaign and Emory University - Department of Finance
Downloads
784
35.
The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
Number of pages: 30
Posted: 12 Oct 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
754
36.
Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax
In Tackling the Tax Code: Efficient and Equitable Ways to Raise Revenue, 48-88 (Jay Shambaugh & Ryan Nunn eds, 2020, NYU Law and Economics Research Paper No. 20-11
Number of pages: 47
Posted: 25 Feb 2020
Last Revised: 17 Jun 2020
Accepted Paper Series
New York University School of Law
Downloads
718
37.
Tax Administration and Technology: From Enhanced to No-Cooperation?
Digital Transformation of Tax Administrations
Number of pages: 29
Posted: 14 Jun 2022
Last Revised: 16 Jun 2022
Accepted Paper Series
International Bureau of Fiscal Documentation
Downloads
712
38.
Fixing Five Flaws of the Tax Cuts and Jobs Act
11(2) Columbia Journal of Tax Law 31-75 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-11
Number of pages: 52
Posted: 13 Jun 2019
Last Revised: 13 Jan 2021
Accepted Paper Series
UCLA School of Law
Downloads
704
39.
Aggregate-Plus Theory of Partnership Taxation
Georgia Law Review, Vol. 43, p. 717, 2009
Number of pages: 68
Posted: 18 Apr 2008
Last Revised: 30 Jun 2009
Accepted Paper Series
Brooklyn Law School
Downloads
682
40.
Profits-Only Partnership Interests
Brooklyn Law Review, Vol. 74, p. 1283, 2009
Number of pages: 49
Posted: 03 Sep 2008
Last Revised: 09 Oct 2009
Accepted Paper Series
Brooklyn Law School
Downloads
681
41.
How to Use Carbon Tax Revenues
Number of pages: 12
Posted: 27 Feb 2016
Working Paper Series
The Urban Institute and The Brookings Institution
Downloads
659
42.
Can Road Charges Alleviate Congestion?
Number of pages: 50
Posted: 19 Oct 2017
Working Paper Series
University of Melbourne - Department of Economics and University of Melbourne - Department of Economics
There are 2 versions of this paper
Downloads
657
43.
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
Number of pages: 79
Posted: 16 Feb 2017
Last Revised: 22 Jul 2017
Accepted Paper Series
Duke University School of Law and Boston College - Law School
Downloads
628
44.
Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes
Number of pages: 51
Posted: 16 May 2008
Last Revised: 31 Oct 2008
Working Paper Series
New York University School of Law and Tax Policy Center
Downloads
618
45.
Government Subsidies: Concepts, International Trends, and Reform Options
IMF Working Paper No. 95/91
Number of pages: 58
Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF) - African Department, affiliation not provided to SSRN and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads
602
46.
Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate
72 Alabama Law Review 131 (2020), University of Utah College of Law Research Paper No. 371
Number of pages: 55
Posted: 12 May 2020
Last Revised: 04 Dec 2020
Accepted Paper Series
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads
596
47.
The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment
Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 1
Posted: 14 Aug 2020
Last Revised: 10 Nov 2022
Accepted Paper Series
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads
591
48.
The 'Illegal' Tax
Connecticut Public Interest Law Journal, Vol. 11, pp. 93-132, Fall/Winter 2011
Number of pages: 39
Posted: 19 Mar 2012
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads
573
49.
The Price of Inclusion: Evidence from Housing Developer Behavior
Number of pages: 121
Posted: 22 Sep 2020
Last Revised: 19 Oct 2022
Working Paper Series
Massachusetts Institute of Technology (MIT), Department of Economics
Downloads
566
50.
Do Consumers Pay the Corporate Tax?
TRR 266 Accounting for Transparency Working Paper Series No. 15
Number of pages: 55
Posted: 22 Oct 2019
Last Revised: 01 Feb 2023
Working Paper Series
WHU - Otto Beisheim School of Management, University of Cologne and WHU - Otto Beisheim School of Management
Downloads
549
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