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JEL Code: H20

611,177 Total downloads

Viewing: 101 - 150 of 3,050 papers

101.

A Constructive Critique of Public Health Arguments for Anti-Obesity Soda Taxes and Food Taxes

Tulane Law Review, Vol. 87, No. 73, 2012 , Loyola-LA Legal Studies Paper No. 2012-44
Number of pages: 69 Posted: 06 Nov 2012 Last Revised: 08 Jun 2013
Accepted Paper Series
Loyola Law School Los Angeles
Downloads 1,042
102.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 1,042
103.

Thinking About Tax

Number of pages: 40 Posted: 23 Jul 2004
Working Paper Series
University of Southern California Gould School of Law and University of Pennsylvania - Department of Psychology
Downloads 1,031
104.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Number of pages: 25 Posted: 12 Feb 2014
Working Paper Series
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 1,031
105.

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 1,023
106.

Rethinking Tax for the Digital Economy After COVID-19

Harvard Business Law Review, 2021
Number of pages: 28 Posted: 30 Jun 2020 Last Revised: 10 Sep 2020
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,018
107.

Capital Gain Tax Overhang and Price Pressure

Number of pages: 54 Posted: 16 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit

Multiple version iconThere are 2 versions of this paper

Downloads 1,005
108.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 1,002
109.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017
Accepted Paper Series
Proskauer Rose LLP
Downloads 998
110.

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 997
111.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 996
112.

An Ethical Look at Paying Your 'Fair Share' of Taxes

Number of pages: 12 Posted: 16 Oct 2000
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 986
113.

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 967
114.

What are the Effects of Fiscal Policy Shocks?

Number of pages: 41 Posted: 05 Apr 2002
Working Paper Series
University of Chicago - Department of Economics and Royal Holloway, University of London

Multiple version iconThere are 3 versions of this paper

Downloads 963
115.

State Capacity and Military Conflict

Number of pages: 47 Posted: 18 Nov 2011 Last Revised: 18 Oct 2014
Working Paper Series
Bocconi University - Department of Finance and University of Zurich - UBS International Center of Economics in Society

Multiple version iconThere are 3 versions of this paper

Downloads 949
116.

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad

Number of pages: 77 Posted: 10 Oct 2017 Last Revised: 21 Aug 2020
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 942
117.

Adam Smith - A Primer

Institute of Economic Affairs Monographs, Occasional Paper No. 141
Number of pages: 69 Posted: 30 Jul 2007
Accepted Paper Series
Adam Smith Institute
Downloads 930
118.

Federal Tax Procedure (2020 Practitioner Ed.)

Number of pages: 1036 Posted: 01 Oct 2020
Working Paper Series
University of Houston Law Center
Downloads 919
119.

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 911
120.

Human Capital Flight: Impact of Migration on Income and Growth

IMF Working Paper No. 94/155
Number of pages: 40 Posted: 15 Feb 2006
Working Paper Series
Pakistan Institute of Development Economics and International Monetary Fund (IMF)
Downloads 906
121.

Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis

Tulane Law Review, Vol. 85, No. 191, 2010
Number of pages: 24 Posted: 14 Dec 2010
Accepted Paper Series
Georgetown University Law Center
Downloads 900
122.

Barriers to Mobility: The Lockout Effect of U.S. Taxation of Worldwide Corporate Profits

Number of pages: 51 Posted: 17 Dec 2008 Last Revised: 01 Sep 2010
Working Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California-Irvine
Downloads 895
123.

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Working Paper Series
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and ESMT Berlin
Downloads 892
124.

How Do Pensions Affect Corporate Capital Structure Decisions?

The Review of Financial Studies, Forthcoming
Number of pages: 41 Posted: 06 Mar 2005 Last Revised: 22 Sep 2012
Accepted Paper Series
University of North Carolina Kenan-Flagler Business School and Board of Governors of the Federal Reserve System
Downloads 884
125.

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 879
126.

Book-Tax Conformity and the Information Content of Earnings

Ross School of Business Paper No. 1029
Number of pages: 39 Posted: 15 Feb 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and University of California-Irvine
Downloads 876
127.

The Third Generation (Umts) Spectrum Auction in Germany

Number of pages: 23 Posted: 13 Nov 2001
Working Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg - School of Business & Economics, Bielefeld University - Center for Mathematical Economics and Humboldt University of Berlin - Faculty of Economics
Downloads 872
128.

Government Spending and Economic Growth in the European Union Countries: An Empirical Approach

Number of pages: 11 Posted: 14 Jul 2006
Working Paper Series
University of Cantabria - Department of Economics and Universidad de Oviedo - Facultad de Economicas
Downloads 870
129.

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 867
130.

The Effect of Succession Taxes on Family Firm Investment: Evidence from a Natural Experiment

Journal of Finance, Forthcoming, Chicago Booth Research Paper No. 12-15, Fama-Miller Working Paper
Number of pages: 56 Posted: 12 Dec 2011 Last Revised: 07 Jan 2015
Accepted Paper Series
Cornell University
Downloads 866
131.

Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions

CESifo Working Paper Series No. 4448
Number of pages: 41 Posted: 12 Nov 2013
Working Paper Series
Johannes Kepler University Linz - Department of Economics and University of Cooperative Education Bautzen

Multiple version iconThere are 2 versions of this paper

Downloads 863
132.

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 858
133.

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 854
134.

Words! Words! Words!: Teaching the Language of Tax

Journal of Legal Education, Vol. 55, No. 4, 2006, Georgetown Public Law Research Paper No. 887404, Georgetown Law and Economics Research Paper No. 887404
Number of pages: 5 Posted: 03 Mar 2006
Accepted Paper Series
Georgetown University Law Center
Downloads 851
135.

On Selective Indirect Tax Reform in Developing Countries

Number of pages: 41 Posted: 22 Oct 2002
Working Paper Series
George Washington University - Department of Economics and Columbia Business School - Finance and Economics

Multiple version iconThere are 2 versions of this paper

Downloads 847
136.

Media Coverage of Corporate Taxes

Number of pages: 61 Posted: 05 Nov 2015 Last Revised: 12 Jul 2018
Working Paper Series
University of Arizona - Department of Accounting, University of Tennessee, Knoxville and Indiana University - Kelley School of Business
Downloads 846
137.

The Association between Book-Tax Conformity and Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 11 Jan 2012 Last Revised: 15 May 2014
Accepted Paper Series
University of Oklahoma - Michael F. Price College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of California-Irvine
Downloads 842
138.

Frictions as a Constraint on Tax Planning

Number of pages: 77 Posted: 20 Mar 2001
Working Paper Series
Columbia University - Law School
Downloads 841
139.

Dividend Yields and Stock Returns: Evidence from a Country without Taxes

Number of pages: 33 Posted: 25 Mar 2008
Working Paper Series
University of Utah - Department of Finance and University of Utah - Department of Finance
Downloads 840
140.

How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500

89 Va. L. Rev. 1793 (2003), Virginia Law and Economics Research Paper No. 03-5, Virginia Public Law and Legal Theory Research Paper No. 03-5
Number of pages: 64 Posted: 03 May 2003 Last Revised: 27 Jun 2014
Accepted Paper Series
University of Virginia School of Law
Downloads 839
141.

Statistical, Identifiable and Iconic Victims and Perpetrators

Number of pages: 23 Posted: 07 Mar 2005
Working Paper Series
Carnegie Mellon University - Department of Social and Decision Sciences, Carnegie Mellon University - Department of Psychology and Stanford Law School
Downloads 836
142.

Tax Incentives Offered by Developing Countries: Attracting Foreign Investment or Creating Disaster?

Tax Notes International, Vol. 52, No. 4, 2008
Number of pages: 23 Posted: 27 Dec 2008 Last Revised: 29 Dec 2008
Accepted Paper Series
Independent
Downloads 831
143.

IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Number of pages: 128 Posted: 11 Sep 2007
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 824
144.

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 819
145.

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 816
146.

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 808
147.

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 802
148.

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 800
149.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Accepted Paper Series
University of North Carolina School of Law
Downloads 799
150.

Tax Compliance and Enforcement: New Research and Its Policy Implications

Ross School of Business Paper No. 1302
Number of pages: 85 Posted: 03 Feb 2016 Last Revised: 17 Feb 2016
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 785