1.
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
7,274
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
6,058
3.
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
5,394
4.
Different Choices Maximize the RRSP Net Benefit
Number of pages: 30
Posted: 22 Sep 2018
Last Revised: 27 May 2021
Working Paper Series
Independent
Downloads
4,438
5.
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
4,358
6.
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
3,510
7.
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
3,492
8.
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, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads
3,219
9.
Rethinking the RRSP's Benefits
Number of pages: 10
Posted: 28 Jul 2015
Last Revised: 27 Sep 2017
Working Paper Series
Independent
Downloads
3,192
10.
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
3,119
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: 05 Apr 2021
Downloads
75
Downloads
3,119
11.
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
2,898
12.
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
2,815
13.
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
2,798
14.
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) 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
2,576
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: 26 Oct 2010
Downloads
99
Downloads
2,576
15.
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 - Harris School of Public Policy 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
2,546
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
Downloads
59
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
Downloads
46
Downloads
2,546
16.
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
2,447
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
91
Downloads
2,447
17.
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
2,363
Law and Finance: The Case of Constructive Sales
Annual Review of Financial Economics, Vol. 5, pp. 259-276, 2013
Posted: 08 Nov 2013
Downloads
2,363
18.
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 - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads
2,336
19.
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
2,255
20.
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
2,183
21.
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 University of Toronto - Joseph L. Rotman School of Management
Downloads
2,115
22.
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 - Darla Moore School of Business, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Indiana University - School of Public & Environmental Affairs
Downloads
2,057
23.
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
2,014
24.
'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
1,961
25.
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
1,950
26.
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
1,815
Option Backdating and Board Interlocks
The Review of Financial Studies, Vol. 22, Issue 11, pp. 4821-4847, 2009
Posted: 08 Dec 2009
Downloads
1,815
27.
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 Law School
Downloads
1,782
28.
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
1,779
29.
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
1,775
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
1,743
31.
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
1,646
32.
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
1,532
33.
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
1,467
Downloads
1,467
34.
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: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads
1,429
35.
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
1,427
36.
Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate
Number of pages: 45
Posted: 25 Aug 1998
Last Revised: 14 Sep 2010
Working Paper Series
University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of Business
Downloads
1,401
37.
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
1,398
38.
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
1,395
39.
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
1,336
40.
Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors
Number of pages: 37
Posted: 02 Jan 2004
Working Paper Series
Duke University and University of Miami - Miami Herbert Business School
Downloads
1,330
41.
The Initial Impact of the 2003 Reduction in the Dividend Tax Rate
Number of pages: 38
Posted: 29 Nov 2003
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School
Downloads
1,277
42.
The End of Taxation without End: A New Tax Regime for U.S. Expatriates
Virginia Tax Review, Vol. 32, No. 1, 2012
Number of pages: 76
Posted: 07 Dec 2012
Last Revised: 17 Dec 2012
Accepted Paper Series
Queen Mary, University of London
Downloads
1,256
43.
What's Wrong With Shaming Corporate Tax Abuse
Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Number of pages: 52
Posted: 22 Mar 2009
Last Revised: 14 Jan 2010
Accepted Paper Series
University of California, Irvine School of Law
Downloads
1,247
44.
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
1,240
45.
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
1,231
46.
What is Tax Discrimination?
Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
Number of pages: 104
Posted: 27 Mar 2011
Last Revised: 12 Apr 2012
Accepted Paper Series
University of Virginia School of Law and University of Pennsylvania Law School
Downloads
1,221
47.
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
48.
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
1,208
49.
Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers
65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138
Number of pages: 54
Posted: 27 May 2012
Last Revised: 03 Jan 2013
Accepted Paper Series
Indiana University Maurer School of Law
Downloads
1,191
50.
Corporate Shams
New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
Number of pages: 73
Posted: 05 Apr 2012
Last Revised: 12 Nov 2013
Accepted Paper Series
University of California, Irvine School of Law and Washington University Law School
Downloads
1,185
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