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
6,955
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 – Questrom School of Business and University of Michigan at Ann Arbor - School of Information
Downloads
6,461
3.
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
4,357
4.
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
3,980
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 Microsoft
Downloads
3,505
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
3,320
7.
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
2,818
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
2,810
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
2,706
10.
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
2,252
11.
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
2,112
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
1,969
13.
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
1,842
14.
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
1,772
15.
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 Financial Research Network (FIRN)
Downloads
1,722
16.
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
1,659
17.
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
1,629
18.
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
Microsoft
Downloads
1,628
19.
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
1,529
20.
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
1,463
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
1,398
22.
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
1,385
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
1,383
24.
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
1,360
25.
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
1,296
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
1,256
27.
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
1,236
28.
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
1,219
29.
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
1,216
30.
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
1,206
31.
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
1,202
32.
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
1,184
33.
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
1,182
34.
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
1,146
35.
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
1,111
36.
The Benefits of Tax Competition
IEA Hobart Paper No. 153
Number of pages: 91
Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads
1,101
37.
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
1,100
38.
The Joint Design of Unemployment Insurance and Employment Protection: A First Pass
MIT Department of Economics Working Paper No. 04-15
Number of pages: 33
Posted: 07 Apr 2004
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)
There are 2 versions of this paper
The Joint Design of Unemployment Insurance and Employment Protection: A First Pass
MIT Department of Economics Working Paper No. 04-15
Number of pages: 33
Posted: 07 Apr 2004
Downloads
1,098
The Joint Design of Unemployment Insurance and Employment Protection: A First Pass
CEPR Discussion Paper No. DP6127
Number of pages: 39
Posted: 19 May 2008
Downloads
2
Downloads
1,098
39.
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
1,083
40.
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
1,081
41.
Submission to Finance Department on Implementation of FATCA in Canada
Number of pages: 51
Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads
1,080
42.
The Global Fifth Amendment? Nafta's Investment Protections and the Misguided Quest for an International 'Regulatory Takings' Doctrine
Number of pages: 103
Posted: 22 Oct 2002
Accepted Paper Series
New York University School of Law and NYU School of Law Center on Environmental and Land Use Law
Downloads
1,065
43.
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
1,047
44.
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
1,031
45.
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
1,023
46.
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
1,016
47.
Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens
Number of pages: 71
Posted: 01 Oct 2010
Last Revised: 15 Jan 2011
Working Paper Series
Proskauer Rose LLP
Downloads
995
48.
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
986
49.
Contours of Employment Protection Reform
Number of pages: 42
Posted: 05 Nov 2003
Working Paper Series
National Bureau of Economic Research (NBER) and University of Toulouse 1 - Industrial Economic Institute (IDEI)
Downloads
966
50.
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
960
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