1.
Different Choices Maximize the RRSP Net Benefit
Number of pages: 33
Posted: 22 Sep 2018
Last Revised: 05 May 2023
Working Paper Series
Independent
Downloads
10,154
2.
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
9,112
3.
Death and Taxes and Zombies
98 Iowa Law Review 1207 (2013)
Number of pages: 25
Posted: 24 Apr 2012
Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads
8,045
4.
A Review of Human Capital Theory: Microeconomics
University of St. Gallen, Department of Economics Discussion Paper No. 2007-01
Number of pages: 50
Posted: 19 Jan 2007
Working Paper Series
University of St. Gallen - Institute of Public Finance and Fiscal Law
Downloads
7,732
5.
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
5,843
6.
Rethinking the RRSP's Benefits
Number of pages: 20
Posted: 28 Jul 2015
Last Revised: 05 May 2023
Working Paper Series
Independent
Downloads
5,054
7.
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
4,523
8.
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
4,183
9.
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90
Posted: 18 Mar 2020
Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Duke University School of Law, Boston College - Law School and Boston College - Law School
Downloads
4,076
10.
The Irrelevance of the Mm Dividend Irrelevance Theorem
Number of pages: 28
Posted: 14 Mar 2005
Working Paper Series
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads
4,004
11.
The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund
Number of pages: 73
Posted: 22 Feb 2018
Last Revised: 06 Jan 2020
Working Paper Series
University of Chicago - Stone Center for Research on Wealth Inequality and Mobility and University of Pennsylvania - School of Social Policy & Practice
There are 3 versions of this paper
The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund
Number of pages: 73
Posted: 22 Feb 2018
Last Revised: 06 Jan 2020
Downloads
3,920
The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund
NBER Working Paper No. w24312
Number of pages: 74
Posted: 08 Jun 2018
Last Revised: 07 Jun 2023
Downloads
135
The Labor Market Impacts of Universal and Permanent Cash Transfers: Evidence from the Alaska Permanent Fund
IZA Discussion Paper No. 11356
Number of pages: 49
Posted: 12 Mar 2018
Last Revised: 18 Nov 2021
Downloads
127
Downloads
3,920
12.
Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
CRSP Working Paper No. 615, AFA 2008 New Orleans Meetings Paper
Number of pages: 67
Posted: 20 Sep 2006
Working Paper Series
Stanford Graduate School of Business and University of Chicago - Booth School of Business
There are 2 versions of this paper
Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
CRSP Working Paper No. 615, AFA 2008 New Orleans Meetings Paper
Number of pages: 67
Posted: 20 Sep 2006
Downloads
3,253
Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?
NBER Working Paper No. w13270
Number of pages: 68
Posted: 23 Jul 2007
Last Revised: 06 Oct 2022
Downloads
118
Downloads
3,253
13.
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
3,241
14.
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
3,202
15.
Understanding the Tax Cuts and Jobs Act
Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54
Posted: 08 Jan 2018
Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads
2,936
16.
Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57
Posted: 13 Sep 2007
Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads
2,829
17.
Exchange Traded Funds: A New Investment Option for Taxable Investors
Number of pages: 15
Posted: 18 Mar 2002
Working Paper Series
National Bureau of Economic Research (NBER)Massachusetts Institute of Technology (MIT) - Department of Economics and Stanford University - Department of Economics
There are 2 versions of this paper
Exchange Traded Funds: A New Investment Option for Taxable Investors
Number of pages: 15
Posted: 18 Mar 2002
Downloads
2,693
Exchange Traded Funds: A New Investment Option for Taxable Investors
NBER Working Paper No. w8781
Number of pages: 15
Posted: 14 Feb 2002
Last Revised: 28 Apr 2023
Downloads
159
Downloads
2,693
18.
Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Number of pages: 72
Posted: 20 Sep 2005
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law and affiliation not provided to SSRN
Downloads
2,685
19.
The Great American Retirement Fraud
Number of pages: 86
Posted: 01 Jan 2022
Last Revised: 28 Oct 2022
Working Paper Series
University of Virginia School of Law
Downloads
2,658
20.
A Simple Regulatory Fix for Citizenship Taxation
Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506
Number of pages: 18
Posted: 10 Nov 2020
Accepted Paper Series
Citizenship Solutions, Association of Americans Resident Overseas (AARO) and University of Queensland - Business School
Downloads
2,620
21.
Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83
Posted: 14 Feb 2005
Accepted Paper Series
Harvard University - Harvard Law School and Northwestern University - Pritzker School of Law
There are 2 versions of this paper
Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83
Posted: 14 Feb 2005
Downloads
2,596
Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes
NYU Working Paper No. CLB-06-034
Number of pages: 83
Posted: 31 Oct 2008
Downloads
120
Downloads
2,596
22.
The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers
Number of pages: 120
Posted: 12 Feb 2011
Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads
2,526
23.
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Forthcoming
Number of pages: 29
Posted: 31 Aug 2013
Last Revised: 18 Oct 2013
Accepted Paper Series
Harvard Law School
There are 2 versions of this paper
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Forthcoming
Number of pages: 29
Posted: 31 Aug 2013
Last Revised: 18 Oct 2013
Downloads
2,466
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Vol. 5, pp. 259-276, 2013
Posted: 08 Nov 2013
Downloads
2,466
24.
Income Tax Deductions for Charitable Bequests of IRD
Number of pages: 15
Posted: 26 Sep 2015
Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads
2,340
25.
Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime
Carleton Economic Working Paper No. 01-03, International Tax and Public Finance, Vol. 13, 2006
Number of pages: 50
Posted: 17 Aug 2001
Last Revised: 18 Aug 2009
Working Paper Series
University of Florida - Warrington College of Business Administration - Department of Economics and Carleton University - School of Public Policy and Administration
Downloads
2,321
26.
The Impact of State Taxes on Pass-Through Businesses: Evidence from the 2012 Kansas Income Tax Reform
Number of pages: 62
Posted: 26 Apr 2017
Last Revised: 29 Sep 2017
Working Paper Series
University of South Carolina - Moore School of Business - Department of Economics, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads
2,312
27.
The Play's the Thing: A Theory of Taxing Virtual Worlds
Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72
Posted: 18 Apr 2007
Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads
2,203
28.
The Modigliani/Miller Propositions and Dividend Policy
LMU Working Paper No. 2006-22
Number of pages: 39
Posted: 24 Jan 2007
Working Paper Series
Ludwig Maximilian University of Munich (LMU)
Downloads
2,119
29.
'Stranger than Fiction': Taxing Virtual Worlds
New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54
Posted: 19 Mar 2007
Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads
2,094
30.
The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
Number of pages: 33
Posted: 10 Nov 2007
Last Revised: 30 Jul 2008
Working Paper Series
University of Idaho, University of Arizona - Department of Accounting (deceased) and University of Arizona - Eller College of Management
Downloads
2,051
31.
A Conceptual Framework for the Regulation of Cryptocurrencies
82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16
Posted: 15 Oct 2014
Last Revised: 29 Nov 2022
Accepted Paper Series
University of California, Irvine School of Law
Downloads
2,003
32.
No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole
Tax Notes 2024
Number of pages: 15
Posted: 05 Mar 2024
Accepted Paper Series
University of Michigan Law School and Yale University - Law School
Downloads
1,971
33.
Option Backdating and Board Interlocks
Review of Financial Studies, 2009, 22, 4821-4847
Number of pages: 42
Posted: 24 Nov 2006
Last Revised: 01 Feb 2016
Accepted Paper Series
Texas Christian University, University of Utah - Department of Finance and Utah State University - Huntsman School of Business
There are 2 versions of this paper
Option Backdating and Board Interlocks
Review of Financial Studies, 2009, 22, 4821-4847
Number of pages: 42
Posted: 24 Nov 2006
Last Revised: 01 Feb 2016
Downloads
1,948
Option Backdating and Board Interlocks
The Review of Financial Studies, Vol. 22, Issue 11, pp. 4821-4847, 2009
Posted: 08 Dec 2009
Downloads
1,948
34.
An Analysis of Philippine Income Tax Reforms
Number of pages: 45
Posted: 17 Jul 2014
Last Revised: 29 Sep 2014
Working Paper Series
Asian Institute of Management, Ateneo De Manila University - Ateneo School of Government and Asian Institute of Management
Downloads
1,936
35.
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
1,908
36.
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
1,883
37.
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
1,834
38.
The Muni Bond Spread: Credit, Liquidity, and Tax
Columbia Business School Research Paper No. 14-37
Number of pages: 49
Posted: 30 Aug 2014
Working Paper Series
BlackRock, Inc, LongTail Alpha, LLC and Rice University
Downloads
1,812
39.
Rethinking Asset Location - Between Tax-Deferred, Tax-Exempt and Taxed Accounts
Number of pages: 21
Posted: 29 Aug 2013
Last Revised: 08 Jun 2023
Working Paper Series
Independent
Downloads
1,802
40.
Effects of Income Tax Changes on Economic Growth
Number of pages: 16
Posted: 12 Sep 2014
Working Paper Series
Brookings Institution and Dartmouth College - Department of Economics
Downloads
1,800
41.
Taxation and Public Finance in a Transition Economy: A Case Study of Russia
Number of pages: 13
Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads
1,782
42.
Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
121 Penn St. L. Rev. 807 (2017)
Number of pages: 67
Posted: 26 May 2016
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
1,697
43.
When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships
University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103
Posted: 01 Nov 2007
Accepted Paper Series
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads
1,658
44.
Wealth Tax Mobility and Tax Coordination
Number of pages: 62
Posted: 21 Aug 2020
Last Revised: 16 Oct 2023
Working Paper Series
University of California, Irvine, University of Barcelona (Department of Economics) and Columbia University - Columbia Business School, Economics
There are 3 versions of this paper
Wealth Tax Mobility and Tax Coordination
Number of pages: 62
Posted: 21 Aug 2020
Last Revised: 16 Oct 2023
Downloads
1,645
Paraísos Fiscales, Wealth Taxation, and Mobility
EB Working Paper N. 2020/15, Columbia Business School Research Paper Forthcoming
Number of pages: 91
Posted: 20 Mar 2021
Downloads
310
Wealth Tax Mobility and Tax Coordination
CESifo Working Paper No. 11048
Number of pages: 65
Posted: 15 Apr 2024
Downloads
132
Downloads
1,645
45.
Evaluating the New US Pass-Through Rules
British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21
Posted: 22 Mar 2018
Last Revised: 28 Apr 2018
Accepted Paper Series
New York University School of Law
Downloads
1,628
46.
Replacing the Income Tax with a Progressive Consumption Tax
Number of pages: 73
Posted: 23 Sep 2003
Working Paper Series
New York University School of Law
There are 2 versions of this paper
Replacing the Income Tax with a Progressive Consumption Tax
Number of pages: 73
Posted: 23 Sep 2003
Downloads
1,628
Downloads
1,628
47.
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
1,586
48.
Behavioral Responses to State Income Taxation of High Earners: Evidence from California
Number of pages: 77
Posted: 03 Oct 2019
Last Revised: 06 May 2022
Working Paper Series
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads
1,556
49.
Capital Allowance for SME in Nigeria
Number of pages: 15
Posted: 11 May 2020
Working Paper Series
Afe Babalola UniversityThe Nigerian Law School, StudentsLagos University, Ojo, Lagos
Downloads
1,539
50.
The Criminalization of the American Emigrant
167 Tax Notes Federal 2279, 2020
Number of pages: 11
Posted: 30 Jul 2020
Accepted Paper Series
Association of Americans Resident Overseas (AARO)
Downloads
1,531
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