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JEL Code: H27

55,585 Total downloads

Viewing: 1 - 50 of 198 papers

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 8,580
2.

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 3,964
3.

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 2,481
4.

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 2,279
5.

Can Central Banks Go Broke?

CEPR Policy Insight No. 24, May 2008
Number of pages: 12 Posted: 10 Sep 2014
Accepted Paper Series
Centre for Economic Policy Research (CEPR)

Multiple version iconThere are 2 versions of this paper

Downloads 1,332
6.

Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?

Boston College Law School Legal Studies Research Paper
Number of pages: 7 Posted: 19 Jan 2018 Last Revised: 27 Mar 2019
Working Paper Series
Duke University School of Law and Boston College - Law School
Downloads 1,247
7.

Digitalisation and the Future of National Tax Systems: Taxing Robots?

Number of pages: 23 Posted: 12 Oct 2018 Last Revised: 01 Dec 2018
Working Paper Series
University of Münster - Faculty of Law
Downloads 1,210
8.

Criminal Deterrence When There are Offsetting Risks: Traffic Cameras, Vehicular Accidents, and Public Safety

Number of pages: 47 Posted: 30 Nov 2017
Working Paper Series
Case Western Reserve University - Weatherhead School of Management and University of Arizona
Downloads 1,198
9.

Taxing Tech: The Future of Digital Taxation

39.2 Va. Tax Rev. 145 (2019)
Number of pages: 52 Posted: 08 Oct 2019 Last Revised: 03 Sep 2020
Accepted Paper Series
Georgetown University Law Center
Downloads 1,113
10.

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 950
11.

Colonial Institutions, Slavery, Inequality, and Development: Evidence from São Paulo, Brazil

Number of pages: 58 Posted: 18 Apr 2010
Working Paper Series
University of California, Los Angeles - Department of History
Downloads 944
12.

Digital Services Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents

NYU Law and Economics Research Paper No. 19-36
Number of pages: 54 Posted: 12 Sep 2019 Last Revised: 09 Feb 2020
Working Paper Series
New York University School of Law
Downloads 869
13.

Sports Stadiums and Local Economic Activity: Evidence from Sales Tax Collections

Journal of Urban Affairs, forthcoming
Number of pages: 42 Posted: 22 Mar 2021 Last Revised: 08 Feb 2022
Accepted Paper Series
Kennesaw State University
Downloads 782
14.

Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

MPRA Paper No. 74782, 4th International Conference on Islamic Economics and Business (ICONIES), October 24, 2016.
Number of pages: 20 Posted: 26 Sep 2016 Last Revised: 12 Jan 2017
Working Paper Series
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Downloads 755
15.

The Unacknowledged Realities of Extraterritorial Taxation

47 S. Ill. Univ. L. J. 243 (2023)
Number of pages: 68 Posted: 24 May 2023
Working Paper Series
Association of Americans Resident Overseas (AARO)
Downloads 748
16.

Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh

The Cost and Management, Volume 48, No. 6, November-December 2020
Number of pages: 12 Posted: 11 Mar 2021
Working Paper Series
Southern Cross University, Australia
Downloads 726
17.

Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy

(2022) 19(2) eJournal of Tax Research 273-303, SMU Centre for AI & Data Governance Research Paper No. 2019/01
Number of pages: 33 Posted: 02 Feb 2019 Last Revised: 24 May 2023
Accepted Paper Series
Singapore Management University - Yong Pung How School of Law and University of Oxford, Students
Downloads 686
18.

Tourist Arrivals in India: How Important are Domestic Disorders

Number of pages: 24 Posted: 23 Jun 2003
Working Paper Series
Indira Gandhi Institute of Development Research (IGIDR)
Downloads 673
19.

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 672
20.

World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership

Yale Journal of International Law, Vol. 47, 2021-22, Boston College Law School Legal Studies Research Paper No. 568
Number of pages: 58 Posted: 16 Sep 2021 Last Revised: 22 Apr 2022
Accepted Paper Series
Duke University School of Law
Downloads 653
21.

The Impacts of Autonomous Vehicles and E-Commerce on Local Government Budgeting and Finance

Number of pages: 26 Posted: 31 Jul 2017 Last Revised: 22 Sep 2018
Working Paper Series
University of Oregon - School of Planning, Public Policy & Management, University of Oregon - School of Architecture and Allied Arts and University of Oregon School of Law
Downloads 649
22.

Tax Expenditure Estimates in Ghana

Number of pages: 33 Posted: 21 Sep 2016 Last Revised: 22 Sep 2016
Working Paper Series
World Bank and Duke University
Downloads 596
23.

Tax Law and the Digital Economy in Singapore

Law and Technology: The Practice and Content of Law in Singapore, Simon Chesterman, Goh Yihan and Andrew Phang (eds) (2021) (Academy Publishing) 451-473
Number of pages: 23 Posted: 29 Jan 2021 Last Revised: 22 May 2023
Accepted Paper Series
Singapore Management University - Yong Pung How School of Law
Downloads 588
24.

Seigniorage, (Hyper)Inflation and Money Demand in Venezuela in the XXI Century: A First Estimation Attempt

GMU Working Paper in Economics No. 18-39
Number of pages: 14 Posted: 14 Dec 2018 Last Revised: 12 Dec 2023
Working Paper Series
George Mason University, Department of Economics
Downloads 574
25.

Do College Football Games Pay for Themselves? The Impact of College Football Games on Local Sales Tax Revenue

Number of pages: 26 Posted: 04 Jun 2008
Working Paper Series
University of Maryland, Baltimore County and University of North Carolina at Charlotte - The Belk College of Business Administration - Department of Economics
Downloads 541
26.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Accepted Paper Series
Duke University School of Law
Downloads 532
27.

A Framework for Understanding the Taxation of Digital Tokens

(2021) 50(4) Australian Tax Review 260-269
Number of pages: 14 Posted: 15 Mar 2022 Last Revised: 22 May 2023
Accepted Paper Series
Singapore Management University - Yong Pung How School of Law
Downloads 509
28.

Local Government Property Tax Amnesty Programs: Structures and Themes

Public Finance and Management 12(2), pp. 146-173, 2012., Indiana University-Bloomington: School of Public & Environmental Affairs Research Paper No. 2012-02-01
Number of pages: 31 Posted: 19 Feb 2012 Last Revised: 27 Jul 2012
Working Paper Series
Indiana University - School of Public & Environmental Affairs
Downloads 507
29.

Factors Influencing Income Tax E-filing: A Combined Theoretical Model Approach in Bangladesh

The Cost and Management, Volume-49, Number-06, November-December 2021
Number of pages: 20 Posted: 18 Apr 2022 Last Revised: 25 Apr 2022
Working Paper Series
Southern Cross University, Australia, Shanto-Mariam University of Creative Technology and Elite Paint & Chemical Industries Ltd
Downloads 470
30.

Revenue Sharing in Mining: Insights from the Philippine Case

Number of pages: 39 Posted: 23 Jan 2013
Working Paper Series
Ateneo De Manila University - Ateneo School of Government and Asian Institute of Management - Policy Center
Downloads 435
31.

Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics

CESifo Working Paper Series No. 2777
Number of pages: 27 Posted: 21 Sep 2009
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 403
32.

Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People

39 VA. TAX. REV. 179 (2019)
Number of pages: 50 Posted: 31 Jul 2019 Last Revised: 27 Apr 2020
Accepted Paper Series
Creighton University - School of Law
Downloads 384
33.

The Long-Run Effects of Oil Wealth on Development: Evidence from Petroleum Geology

Number of pages: 107 Posted: 16 Dec 2015 Last Revised: 25 Aug 2018
Working Paper Series
University of Alabama
Downloads 383
34.

The Effect of Oil Revenue on Economic Growth in Nigeria: Evidence from Quantile Regression Method

DBN Journal of Economics and Sustainable Growth, Forthcoming
Number of pages: 33 Posted: 26 Jan 2023
Working Paper Series
Department of Economics, Faculty of Economics and Management Sciences, University of Ibadan, Ibadan, Oyo State, Nigeria
Downloads 371
35.

Saving Tax Incentives and Consumption: Evidence from a Policy Experiment

Number of pages: 56 Posted: 17 Aug 2017 Last Revised: 29 Jun 2022
Working Paper Series
National University of Singapore, Government of the United States of America - Office of the Comptroller of the Currency (OCC), Indian Institute of Management (IIMB), Bangalore, National University of Singapore (NUS) - Department of Finance and University of Sydney
Downloads 369
36.

Budget Gimmicks

Washington U. School of Law Working Paper No. 07-02-01, FISCAL CHALLENGES: AN INTERDISCIPLINARY APPROACH TO BUDGET POLICY, Elizabeth Garrett, Elizabeth Graddy, Howell Jackson, eds., Cambridge University Press, 2007
Number of pages: 34 Posted: 08 Feb 2007
Accepted Paper Series
Washington University in St. Louis - School of Law
Downloads 338
37.

Dancing with the Devil: A Study of Country Size and the Incentive to Tolerate Money Laundering

Number of pages: 14 Posted: 22 Aug 2008
Working Paper Series
Leibniz Universität Hannover - Faculty of Economics and Management, University of Groningen - SOM Research School and Utrecht University - School of Economics
Downloads 334
38.

What Does Norway Get Out of its Oil Fund, if Not More Strategic Infrastructure Investment?

Levy Economics Institute Working Papers Series No. 657
Number of pages: 30 Posted: 18 Mar 2011
Working Paper Series
University of Missouri at Kansas City - Department of Economics
Downloads 334
39.

The Economics of Casino Taxation

Applied Economics, 2006
Number of pages: 28 Posted: 24 Apr 2006
Accepted Paper Series
Cyprus International University and Queen's University - Department of Economics
Downloads 333
40.

Why China's Housing Policies Have Failed

Peterson Institute for International Economics Working Paper No. 23-5
Number of pages: 49 Posted: 19 Jun 2023 Last Revised: 05 Oct 2023
Working Paper Series
Peterson Institute for International Economics
Downloads 331
41.

Identifying and Measuring Financial Repression: The British Case in the Mid-20th Century

Number of pages: 77 Posted: 24 May 2017 Last Revised: 25 May 2017
Working Paper Series
affiliation not provided to SSRN
Downloads 327
42.

Zakah Management for Poverty Alleviation in Indonesia and Brunei Darussalam

Turkish Economic Review, Vol. 3, No. 3, p. 495-512, 2016
Number of pages: 20 Posted: 31 Oct 2016
Accepted Paper Series
IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)
Downloads 318
43.

A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance

Economics Discussion Paper No. 2012-10
Number of pages: 26 Posted: 17 Feb 2012
Working Paper Series
World Bank and Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)
Downloads 306
44.

NAFTA to USMCA: What is Gained?

IMF Working Paper No. 19/73
Number of pages: 35 Posted: 25 Apr 2019
Working Paper Series
affiliation not provided to SSRN, International Monetary Fund (IMF) and Government of New Zealand - Department of Economics
Downloads 301
45.

Tax Differential and Cross-Border Shopping: Evidence from Singapore

Number of pages: 49 Posted: 08 May 2013 Last Revised: 02 Mar 2017
Working Paper Series
National University of Singapore, Government of the United States of America - Office of the Comptroller of the Currency (OCC), National University of Singapore - NUS Business School and National University of Singapore (NUS)

Multiple version iconThere are 2 versions of this paper

Downloads 294
46.

Sectoral Transformations in Neo-Patrimonial Rentier States: Tourism Development and State Policy in Egypt

GIGA Working Paper No. 61
Number of pages: 30 Posted: 04 Dec 2007 Last Revised: 16 Aug 2012
Working Paper Series
German Institute of Global and Area Studies (GIGA) and Johannes Gutenberg-University, Centre for Research on the Arab World
Downloads 292
47.

Taxation in Latin America: Structural Trends and Impact of Administration

IMF Working Paper No. 99/19
Number of pages: 33 Posted: 10 Feb 2006
Working Paper Series
International Tax Research and Analysis Foundation
Downloads 271
48.
Downloads 263
49.

Tax Law's Workplace Shift

Boston University Law Review, Vol. 100, No. 2, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 25 Mar 2020
Accepted Paper Series
Duke University School of Law and Boston College - Law School
Downloads 260
50.

Financing Infrastructure: Who Should Pay?

Rotman School of Management Working Paper No. 3083743
Number of pages: 17 Posted: 07 Dec 2017
Working Paper Series
affiliation not provided to SSRN and University of Toronto Munk Centre for International Studies
Downloads 237