Search Results
JEL Code: H24

438,432 Total downloads

Viewing: 51 - 100 of 2,375 papers

51.

Dividend Taxation in Europe: When the ECJ Makes Tax Policy

Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Number of pages: 55 Posted: 03 Sep 2007 Last Revised: 17 Dec 2009
Working Paper Series
Harvard Law School and Columbia Law School
Downloads 1,168
52.

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
Boston College Law School and Boston College - Law School
Downloads 1,164
53.

The 2008 Financial Crisis: Implications for Income Tax Reform

NYU Law and Economics Research Paper No. 09-35
Number of pages: 28 Posted: 31 Jul 2009 Last Revised: 12 Feb 2011
Working Paper Series
New York University School of Law
Downloads 1,152
54.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 1,132
55.

Citizenship Taxation

Southern California Law Review, Vol. 89, Forthcoming, Virginia Law and Economics Research Paper No. 2015-07
Number of pages: 72 Posted: 17 May 2015 Last Revised: 16 Jun 2016
Accepted Paper Series
University of Virginia School of Law
Downloads 1,107
56.

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, Taxpayer Advocacy Panel (TAP) and University of Queensland - Business School
Downloads 1,100
57.

Contextual Analysis of Tax Ownership

Boston University Law Review, April 2005, Columbia Law and Economics Working Paper No. 263
Number of pages: 70 Posted: 30 Nov 2004
Accepted Paper Series
Columbia University - Law School
Downloads 1,099
58.

Empirical Determinants of Household Saving: Evidence from OECD Countries

IMF Working Paper No. 97/181
Number of pages: 26 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF) - Asia and Pacific Department and AXA Group
Downloads 1,099
59.

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 1,090
60.

The Benefits of Tax Competition

IEA Hobart Paper No. 153
Number of pages: 91 Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads 1,085
61.

Taxation and Redistribution: Some Clarifications

Number of pages: 23 Posted: 21 Aug 2003
Working Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,080
62.

Taxation, Dividends and Share Repurchases: Taking Evidence Global

Forthcoming in: Journal of Financial and Quantitative Analysis (JFQA)
Number of pages: 36 Posted: 07 Jan 2010 Last Revised: 03 Apr 2013
Accepted Paper Series
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 1,070
63.

What's in Your 403(B)? Academic Retirement Plans and the Costs of Underdiversification

Number of pages: 36 Posted: 02 Jun 2005 Last Revised: 21 Oct 2009
Working Paper Series
Claremont Graduate University - School of Mathematical Sciences, University of North Carolina (UNC) at Greensboro, Claremont McKenna College - Robert Day School of Economics and Finance and University of California, Riverside - Anderson Graduate School of Management
Downloads 1,053
64.

Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice

Probate & Property, p. 21, January/February 2012
Number of pages: 6 Posted: 04 Mar 2012 Last Revised: 07 Jun 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,049
65.

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 1,041
66.

Relationship between Tax Compliance Internationally and Selected Determinants of Tax Morale

Number of pages: 22 Posted: 05 Jan 2004
Working Paper Series
University of Illinois at Chicago - Department of Accounting
Downloads 1,007
67.

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 993
68.

Large Shareholders and Dividends: Evidence from U.S. Tax Reforms

Number of pages: 43 Posted: 20 Nov 2002
Working Paper Series
National Bureau of Economic Research (NBER)
Downloads 990
69.

Loss Aversion Motivates Tax Sheltering: Evidence from U.S. Tax Returns

Number of pages: 46 Posted: 27 Sep 2013 Last Revised: 09 Dec 2014
Working Paper Series
Cornell University - Department of Economics
Downloads 965
70.

Measuring the Impact of Taxation on Investment and Financing Decisions

Number of pages: 22 Posted: 14 Jun 2002
Accepted Paper Series
University of Mannheim - Department of Business Administration and Taxation, Centre for European Economic Research (ZEW) and affiliation not provided to SSRN
Downloads 951
71.

The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan

Number of pages: 21 Posted: 14 Sep 2014
Working Paper Series
Isra University, Mehran University Institute of Science, Technology and Development and Isra University
Downloads 951
72.

Biased Perceptions of Income Distribution and Preferences for Redistribution: Evidence from a Survey Experiment

Number of pages: 35 Posted: 24 Apr 2011
Working Paper Series
Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), University of California, Berkeley and Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS)

Multiple version iconThere are 2 versions of this paper

Downloads 940
73.

Options Backdating, Tax Shelters, and Corporate Culture

U of Colorado Law Legal Studies Research Paper No. 06-38
Number of pages: 33 Posted: 25 Oct 2006
Working Paper Series
UC-Irvine School of Law
Downloads 923
74.

Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64 Posted: 18 Jun 2007 Last Revised: 29 Jan 2020
Accepted Paper Series
New York University School of Law
Downloads 921
75.

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 918
76.

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 913
77.

Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts

Review of Financial Studies, Forthcoming
Number of pages: 56 Posted: 01 Nov 2014 Last Revised: 28 Jan 2017
Accepted Paper Series
WHU - Otto Beisheim School of Management and The University of Hong Kong
Downloads 880
78.

Taxation

Harvard Law and Economics Discussion Paper No. 542, HANDBOOK OF LAW AND ECONOMICS, Polinksy, Shavell, eds., Elsevier, Forthcoming
Number of pages: 118 Posted: 31 Jul 2006
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 874
79.

Public Policy for Start-Up Entrepreneurship with Venture Capital and Bank Finance

Number of pages: 38 Posted: 28 Feb 2003
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 871
80.

Estate Tax Reform: Issues and Options

Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Number of pages: 16 Posted: 26 Dec 2008 Last Revised: 04 Mar 2009
Accepted Paper Series
New York University School of Law
Downloads 857
81.

The Federal Gift Tax: History, Law, and Economics

OTA Papers 100
Number of pages: 60 Posted: 30 Oct 2006 Last Revised: 03 Dec 2007
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 849
82.

What Does Voluntary Tax Compliance Mean?: A Government Perspective

164 University of Pennsylvania Law Review Online 11 (2015), Texas A&M University School of Law Legal Studies Research Paper No. 16-58
Number of pages: 8 Posted: 03 May 2015 Last Revised: 23 Oct 2016
Accepted Paper Series
Texas A&M University School of Innovation
Downloads 849
83.

Overcoming Overdisclosure: Toward Tax Shelter Detection

UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Accepted Paper Series
University of California, Irvine School of Law
Downloads 848
84.

Taxes, Leverage, and the Cost of Equity Capital

Number of pages: 50 Posted: 11 Nov 2005
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)

Multiple version iconThere are 2 versions of this paper

Downloads 844
85.

The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea

Chapman University Law Research Paper No. 2008
Number of pages: 37 Posted: 02 Nov 2008 Last Revised: 26 Nov 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 843
86.

Public Policy for Venture Capital

Number of pages: 25 Posted: 21 Jul 2001
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 830
87.

The Impact of Personal and Corporate Taxation on Capital Structure Choices

ZEW - Centre for European Economic Research Discussion Paper No. 08-020
Number of pages: 38 Posted: 07 Apr 2008 Last Revised: 14 Aug 2008
Working Paper Series
Universität zu Köln and University of Mannheim - Accounting and Taxation
Downloads 814
88.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 813
89.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Working Paper Series
McGill University - Faculty of Law and University of Florida Levin College of Law
Downloads 808
90.

Do Personal Taxes Affect Corporate Financing Decisions?

Number of pages: 55 Posted: 01 Jul 1998
Working Paper Series
Duke University

Multiple version iconThere are 2 versions of this paper

Downloads 802
91.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Accepted Paper Series
University of California, Irvine School of Law
Downloads 797
92.

A Theory of Tax Discrimination

NYU Jean Monnet Working Paper No. 09/06
Number of pages: 61 Posted: 09 Apr 2007 Last Revised: 29 Aug 2008
Working Paper Series
University of Virginia School of Law
Downloads 795
93.

Tax-Efficient Asset Management: Evidence from Equity Mutual Funds

Journal of Finance, Forthcoming
Number of pages: 91 Posted: 18 Dec 2013 Last Revised: 03 Sep 2019
Working Paper Series
University of Texas at Austin - McCombs School of Business and Washington State University - Carson College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 792
94.

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

CESifo Working Paper Series No. 4851
Number of pages: 43 Posted: 09 Jul 2014
Working Paper Series
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 785
95.

Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments

IMF Working Paper No. 05/87
Number of pages: 59 Posted: 03 Mar 2006
Working Paper Series
Xiamen University
Downloads 761
96.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 759
97.

Rethinking Roth IRA Conversions in 2010

Probate & Property, p. 12, September/October 2010
Number of pages: 5 Posted: 01 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 758
98.

Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices?: Additional Evidence and Analysis

Number of pages: 63 Posted: 23 Jun 2001
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Gonzaga University

Multiple version iconThere are 2 versions of this paper

Downloads 752
99.

Tax Planning by Mutual Funds

Number of pages: 38 Posted: 25 Aug 1998
Working Paper Series
University of Chicago - Graduate School of Business and City University London - Cass Business School
Downloads 752
100.

God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform

Number of pages: 68 Posted: 21 Mar 2006
Working Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 743