1.
Exploring the Role Delaware Plays as a Domestic Tax Haven
Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48
Posted: 12 Jan 2011
Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads
4,478
2.
The Impact of Professional Sports Franchises and Venues on Local Economies: A Comprehensive Survey
Journal of Economic Surveys, forthcoming
Number of pages: 88
Posted: 03 Feb 2022
Last Revised: 17 Aug 2022
Accepted Paper Series
Kennesaw State University, University of Maryland, Baltimore County and West Virginia University - Department of Economics
Downloads
4,323
3.
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
2,546
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
108
Downloads
2,546
4.
Political Economy at Any Speed: What Determines Traffic Citations?
Number of pages: 38
Posted: 08 Feb 2007
Last Revised: 07 Oct 2009
Working Paper Series
Clemson University - John E. Walker Department of Economics and George Mason University - Buchanan Center Political Economy
Downloads
1,786
5.
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
1,728
6.
Natural Resource Rents, Local Taxes, and Government Performance: Evidence from Colombia
Number of pages: 137
Posted: 17 Nov 2018
Last Revised: 17 Jan 2023
Working Paper Series
University of Chicago - Harris School of Public Policy
Downloads
1,697
7.
Carousel Fraud in the EU: A Digital Vat Solution
Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8
Posted: 15 Aug 2006
Accepted Paper Series
NYU - Graduate Tax Program
Downloads
1,519
8.
Implications of the Coronavirus on Sales Tax Revenue and Local Government Fiscal Health
Journal of Public and Nonprofit Affairs, 2020, Vol. 6, No. 3: 377-400
Number of pages: 41
Posted: 10 Apr 2020
Last Revised: 02 Dec 2020
Accepted Paper Series
North Carolina State University and University of Central Florida
Downloads
1,388
9.
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
1,334
10.
Publicly Financed New Sports Facilities: Are They Economically Justifiable? A Case Study of the Los Angeles Staples Center
University of Miami Business Law Review, Vol. 10, No. 3, pp. 435, Spring/Summer 2002
Number of pages: 33
Posted: 11 Aug 2006
Accepted Paper Series
Chapman University, The Dale E. Fowler School of Law
Downloads
1,331
11.
The Myth of State Competition in Corporate Law
Number of pages: 72
Posted: 02 Jan 2003
Accepted Paper Series
New York University School of Law and Tel Aviv University - Buchmann Faculty of Law
Downloads
1,299
12.
Tax Policy in the European Union
CESifo Working Paper Series No. 758
Number of pages: 94
Posted: 21 Oct 2002
Working Paper Series
University of Maastricht - Department of Economics
Downloads
1,264
13.
International Tax Arbitration
Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19
Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney - Faculty of Law
Downloads
1,249
14.
Investor Tax Credits and Entrepreneurship: Evidence from U.S. States
NYU Stern School of Business
Number of pages: 124
Posted: 08 May 2020
Last Revised: 09 Aug 2022
Working Paper Series
Carnegie Mellon University - Tepper School of Business, New York University (NYU) - Leonard N. Stern School of Business, Kellogg School of Management - Department of Finance, UCLA Anderson School of Management and University of Toronto, Rotman School of Management
Downloads
1,239
15.
Can Pigou at the Polls Stop US Melting the Poles?
Number of pages: 80
Posted: 17 Jun 2019
Last Revised: 07 Jun 2022
Working Paper Series
Michigan State University - Department of Economics, University of Pennsylvania - School of Social Policy & Practice and University of Houston - Department of Political Science
Downloads
1,211
16.
The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Number of pages: 58
Posted: 21 Sep 2013
Last Revised: 26 May 2020
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads
1,197
17.
Persecuting Plastic Bags
Excerpt from Adam J. Hoffer and Todd Nesbit, eds., For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century. Arlington, VA: Mercatus Center at George Mason University, 2018.
Number of pages: 10
Posted: 04 May 2018
Accepted Paper Series
Berry College - Campbell School of Business
Downloads
1,171
18.
Zappers: Tax Fraud, Technology and Terrorist Funding
State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46
Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads
1,164
19.
Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad
Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.
Number of pages: 25
Posted: 06 Apr 2013
Last Revised: 06 Jun 2016
Working Paper Series
Université Paris-Dauphine, PSL Research University - National Center for Scientific Research
Downloads
1,145
20.
Ghosts of 1932: The Lost History of Estate and Gift Taxation
Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43
Posted: 26 Jul 2009
Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads
1,121
21.
The Senate Immigration Bill Rewards Lawbreaking: Why the Dream Act is a Nightmare
Heritage Foundation Backgrounder, No. 1960, August 14, 2006
Number of pages: 5
Posted: 27 Feb 2008
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads
1,109
22.
The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions
Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Number of pages: 33
Posted: 16 Aug 2012
Last Revised: 23 Nov 2015
Accepted Paper Series
Babson College, Bentley University and Bentley University
Downloads
1,093
23.
Public Policy Toward Professional Sports Stadiums: A Review
Journal of Policy Analysis and Management, forthcoming
Number of pages: 79
Posted: 31 Jan 2023
Last Revised: 19 Aug 2023
Accepted Paper Series
Kennesaw State University, University of Maryland, Baltimore County and West Virginia University - Department of Economics
Downloads
1,077
24.
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
1,074
25.
Double Taxation: A European 'Switch in Time'?
Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36
Posted: 13 Apr 2007
Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads
1,041
26.
Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure
Number of pages: 45
Posted: 14 Jun 2019
Last Revised: 11 Sep 2020
Working Paper Series
University of California, Riverside (UCR) - School of Business Administration, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads
1,031
27.
Designing a Tax Administration Reform Strategy: Experiences and Guidelines
IMF Working Paper No. 97/30
Number of pages: 36
Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads
1,008
28.
Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry
Number of pages: 15
Posted: 24 May 2021
Working Paper Series
Central University of Karnataka - Department of Commerce
Downloads
974
29.
Levy of Income Tax on Intellectual Property
Number of pages: 12
Posted: 01 Mar 2014
Working Paper Series
Symbiosis International University
Downloads
974
30.
Income Tax Discrimination and the Political and Economic Integration of Europe
Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70
Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads
944
31.
The Economic Effects of Federalism and Decentralization - A Cross-Country Assessment
CESifo Working Paper Series No. 2766
Number of pages: 37
Posted: 26 Nov 2008
Last Revised: 17 Nov 2021
Working Paper Series
University of Hamburg - Institute of Law & Economics and Phillips University Marburg
Downloads
944
32.
To Serve and Collect: The Fiscal and Racial Determinants of Law Enforcement
GMU Working Paper in Economics No. 16-17
Number of pages: 33
Posted: 10 Mar 2016
Last Revised: 11 Sep 2018
Working Paper Series
Clemson University - John E. Walker Department of Economics, George Mason University - Buchanan Center Political Economy and George Mason University - Department of Economics
Downloads
944
33.
Economic Benefits and Social Costs of Legalizing Recreational Marijuana
Federal Reserve Bank of Kansas City Working Paper 23-10
Number of pages: 64
Posted: 03 Oct 2023
Working Paper Series
Federal Reserve Bank of Kansas CityFederal Reserve Bank of Kansas City, Federal Reserve Bank Kansas City and Federal Reserve Bank of Kansas City
Downloads
931
34.
Film Tax Credits and the Economic Impact of the Film Industry on Georgia’s Economy
Bagwell Center Policy Brief, July 2019
Number of pages: 23
Posted: 08 Feb 2020
Last Revised: 08 Feb 2020
Working Paper Series
Kennesaw State University
Downloads
922
35.
Is 'Internal Consistency' Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation
University of Georgia Legal Studies Research Paper No. 07-005, New York University School of Law Tax Law Review, Forthcoming
Number of pages: 46
Posted: 21 Feb 2007
Accepted Paper Series
University of Georgia School of Law
Downloads
908
36.
Reassessing the Property Tax
Number of pages: 58
Posted: 09 Mar 2021
Working Paper Series
University of Chicago - Harris School of Public Policy
Downloads
854
37.
Freedom of Choice in European Corporate Law
Yale Journal of International Law, Vol. 29, No. 2, 2004
Number of pages: 69
Posted: 04 Aug 2003
Last Revised: 01 Apr 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads
852
38.
The Rise of School-Supporting Nonprofits
Number of pages: 39
Posted: 04 Dec 2013
Last Revised: 18 Feb 2014
Working Paper Series
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and School of Public & Environmental Affairs
Downloads
808
39.
The Effects of Fiscal Institutions on Public Finance: A Survey of the Empirical Evidence
Number of pages: 32
Posted: 06 Dec 2001
Working Paper Series
Universität St. Gallen
Downloads
806
40.
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
Number of pages: 59
Posted: 28 Oct 2011
Last Revised: 21 Jul 2015
Working Paper Series
University of Zurich and University of California, Riverside (UCR)
There are 2 versions of this paper
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
Number of pages: 59
Posted: 28 Oct 2011
Last Revised: 21 Jul 2015
Downloads
764
Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
NBER Working Paper No. w21185
Number of pages: 60
Posted: 26 May 2015
Last Revised: 22 May 2022
Downloads
25
Downloads
764
41.
Harmonized 'Goods and Service Tax' in India: A Backgrounder
Excise and Customs Reporter, Vol. 191(1) (May 2012)(pp. 1SF-20SF)
Number of pages: 21
Posted: 14 Sep 2008
Last Revised: 04 Jun 2012
Accepted Paper Series
Supreme Court of India
Downloads
751
42.
Riding Out the COVID-19 Storm: How Government Policies Affect SMEs in China
China Economic Review, Volume 75, 2022, 101831
Number of pages: 44
Posted: 04 Aug 2020
Last Revised: 19 Jul 2023
Accepted Paper Series
Cheung Kong Graduate School of Business, Peking University - China Center for Economic Research (CCER), HKUST Business School and Harvard Kennedy School
Downloads
735
43.
Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology
50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Number of pages: 27
Posted: 02 Jun 2008
Last Revised: 03 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads
717
44.
State Aid and EU Public Procurement: More Interactions, Fuzzier Boundaries
L Hancher & JJ Piernas López (eds), Research Handbook on European State Aid Law (2nd edn, Edward Elgar, 2020, Forthcoming
Number of pages: 19
Posted: 17 Oct 2019
Working Paper Series
University of Bristol Law School
Downloads
714
45.
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
709
46.
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
684
47.
Analysis of Finances of Some Selected Municipal Corporations of Gujarat
Jariwala, V.S. (2016) Analysis of Finances of Some Selected Municipal Corporations of Gujarat. Prajna- A Journal of Humanities, Social Sciences and Business Administration, Vol. 18, December 2016-17, pp. 88-110
Number of pages: 13
Posted: 20 Nov 2017
Accepted Paper Series
Sardar Patel University - Department of Economics
Downloads
679
48.
The Relationship between the WTO Agreement on Agriculture and the Agreement on Subsidies and Countervailing Measures
University of Cambridge Faculty of Law Research Paper No. 38/2015
Number of pages: 19
Posted: 07 Jul 2015
Last Revised: 14 Jul 2015
Working Paper Series
University of Cambridge - Faculty of Law
Downloads
666
49.
The Taxation of Cloud Computing and Digital Content
Tax Notes, Vol. 140, No. 4, July, 22, 2013, Tax Notes International, Vol. 71, No. 4, July, 22, 2013, State Tax Notes, Vol. 69, No. 4, July 22, 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-26
Number of pages: 37
Posted: 03 Aug 2013
Accepted Paper Series
University of Pennsylvania Law School
Downloads
650
50.
Making Federalism Great Again: How the Trump Administration's Attack on Sanctuary Cities Unintentionally Strengthened Judicial Protection for State Autonomy
Texas Law Review (Symposium on “Reclaiming—and Restoring—Constitutional Norms”), Vol. 97, pp. 1247-1294, 2019, George Mason Legal Studies Research Paper No. LS 19-02
Number of pages: 49
Posted: 07 Mar 2019
Last Revised: 28 Jun 2019
Accepted Paper Series
George Mason University - Antonin Scalia Law School
Downloads
647
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.