Search Results
JEL Code: H24

438,240 Total downloads

Viewing: 101 - 150 of 2,375 papers

101.

Behavioral Responses to State Income Taxation of High Earners: Evidence from California

Number of pages: 79 Posted: 03 Oct 2019 Last Revised: 16 Jul 2020
Working Paper Series
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 742
102.

The Panama Papers: A Discussion of Some Ethical Issues

Journal of Insurance and Financial Management 3(3): 1-41 (2017)
Number of pages: 43 Posted: 06 Sep 2017
Accepted Paper Series
Fayetteville State University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 742
103.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Accepted Paper Series
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 742
104.

Expensing Executive Stock Options: Sorting Out the Issues

Number of pages: 73 Posted: 15 Sep 2004
Working Paper Series
Louisiana State University, Baton Rouge - Department of Finance
Downloads 741
105.

Dividend Taxes and International Portfolio Choice

Number of pages: 44 Posted: 16 Apr 2008 Last Revised: 19 Jul 2009
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 733
106.

Do Capital Income Taxes Hinder Growth?

Wharton Public Policy Initiative, Issue Brief, Vol. 1, No. 2, February 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-6
Number of pages: 7 Posted: 22 Feb 2013 Last Revised: 12 Nov 2019
Accepted Paper Series
University of Pennsylvania Law School
Downloads 731
107.

Tax Compliance Costs: A Review of Cost Burdens and Cost Structures

Number of pages: 43 Posted: 09 Dec 2014 Last Revised: 24 Mar 2015
Working Paper Series
Otto-von-Guericke-Universität Magdeburg and University of Montreal
Downloads 729
108.

Compensation Objectives and Business Unit Pay Strategy

Chicago Booth School of Business Research Paper No. 08-24
Number of pages: 56 Posted: 17 Dec 2008 Last Revised: 08 Nov 2013
Working Paper Series
Tuck School of Business at Dartmouth College, University of Pennsylvania - Accounting Department and Maastricht University School of Business and Economics
Downloads 704
109.

What Do We Know About Executive Compensation at Privately Held Firms?

FRB of New York Staff Report No. 314
Number of pages: 72 Posted: 15 Mar 2007 Last Revised: 20 Feb 2013
Working Paper Series
Florida Atlantic University and Independent
Downloads 704
110.

The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty

Number of pages: 30 Posted: 12 Oct 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 697
111.

Rethinking Tax Expenditures and Fiscal Language

Number of pages: 68 Posted: 02 Oct 2003
Working Paper Series
New York University School of Law
Downloads 696
112.

Cash Businesses and Tax Evasion

Stanford Law & Policy Review, Vol. 20, 2009
Number of pages: 32 Posted: 11 Sep 2008 Last Revised: 14 Nov 2012
Accepted Paper Series
University of Texas at Austin - School of Law, San Jose State University - Donald and Sally Lucas Graduate School of Business and Stanford Law School
Downloads 695
113.

Anatomy of a Disaster Under the Internal Revenue Code

Florida Tax Review, Vol. 6, p. 955, 2005
Number of pages: 75 Posted: 06 Sep 2005
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 692
114.

One is the Loneliest Number: The Single Taxpayer in a Joint Return World

Hastings Law Journal, Vol. 61, Seattle University School of Law Research Paper No. 10:04
Number of pages: 37 Posted: 02 Apr 2009 Last Revised: 26 Feb 2010
Accepted Paper Series
Seattle University School of Law
Downloads 690
115.

The Tax Reform Road Not Taken -- Yet

National Tax Journal, Vol. 67, No. 2, 2014, Forthcoming, Columbia Public Law Research Paper No. 14-398, Columbia Law and Economics Working Paper No. 484
Number of pages: 23 Posted: 30 May 2014 Last Revised: 30 Jul 2014
Accepted Paper Series
Columbia Law School
Downloads 687
116.

Piketty in America: A Tale of Two Literatures

Tax Law Review, Forthcoming, Stanford Law and Economics Olin Working Paper No. 469, NYU Law and Economics Research Paper No. 14-31
Number of pages: 80 Posted: 05 Nov 2014 Last Revised: 18 Nov 2014
Accepted Paper Series
Stanford Law School and New York University School of Law
Downloads 684
117.

Bearing Witness to Economic Injustices of Undocumented Immigrant Families: A New Class of 'Undeserving' Working Poor

Nevada Law Journal, Vol. 7, p. 736, Summer 2007
Number of pages: 39 Posted: 14 Dec 2006 Last Revised: 04 Nov 2013
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 675
118.

What Would Yale Do If It Were Taxable?

Financial Analysts Journal, Vol. 71, No. 4, 2015
Number of pages: 26 Posted: 09 Jun 2014 Last Revised: 11 Aug 2015
Accepted Paper Series
Aperio Group, University of California, Berkeley and University of California, Berkeley
Downloads 669
119.

Policy Options for Taxing the Rich

Maintaining the Strength of American Capitalism (eds. Melissa Kearney and Amy Ganz, The Aspen Institute, 2019)
Number of pages: 35 Posted: 16 Jul 2020
Accepted Paper Series
New York University School of Law and New York University School of Law
Downloads 668
120.

The Panama Papers: A Discussion of Some Ethical Issues

Number of pages: 57 Posted: 29 May 2016 Last Revised: 30 May 2016
Working Paper Series
Fayetteville State University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 668
121.

Evaluating the Potential Success of a Grat Against Competing Strategies to Transfer Wealth

Tax Management Memo, Vol. 47, p. 19, January 23, 2006
Number of pages: 36 Posted: 03 Apr 2006
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP and Greenberg Traurig, LLP
Downloads 663
122.

Tax Discrimination and Capital Neutrality

World Tax Journal, Forthcoming
Number of pages: 21 Posted: 02 Dec 2008 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 658
123.

Exporting FATCA

142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Number of pages: 7 Posted: 02 Feb 2014 Last Revised: 20 Mar 2014
Accepted Paper Series
University of California, Irvine School of Law and University of Virginia School of Law
Downloads 655
124.

Taxes and the Backdating of Stock Option Exercise Dates

Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 28 Sep 2008
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and University of Southern California - Marshall School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 649
125.

Profits-Only Partnership Interests

Brooklyn Law Review, Vol. 74, p. 1283, 2009
Number of pages: 49 Posted: 03 Sep 2008 Last Revised: 09 Oct 2009
Accepted Paper Series
Brooklyn Law School
Downloads 648
126.

Taxing the Gig Economy

166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60 Posted: 09 Jan 2017 Last Revised: 07 Aug 2018
Accepted Paper Series
University of North Carolina School of Law
Downloads 643
127.

The Fiscal Cost of COVID-19: Evidence from the States

Number of pages: 31 Posted: 15 Jun 2020 Last Revised: 20 Jul 2020
Working Paper Series
Stanford University and Department of Economics
Downloads 643
128.

A Model of Transfer Pricing Conflicts between Revenue Canada and the Internal Revenue Service

Number of pages: 29 Posted: 24 Oct 1997
Working Paper Series
Tuck School of Business at Dartmouth
Downloads 641
129.

Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship

Florida Tax Review, Forthcoming
Number of pages: 15 Posted: 14 Jun 2007
Accepted Paper Series
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 635
130.

Bunching to Maximize Tax Credits: Evidence from Kinks in the U.S. Tax Schedule

Number of pages: 36 Posted: 23 Jan 2016 Last Revised: 20 Jul 2019
Working Paper Series
Joint Committee on Taxation, US Congress and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Downloads 628
131.

Made in America for European Tax: The Internal Consistency Test

Boston College Law Review, Vol. 49, No. 4, 2008
Number of pages: 50 Posted: 31 Oct 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 624
132.

The Economics of Managerial Taxes and Corporate Risk-Taking

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-87
Number of pages: 68 Posted: 24 Oct 2017 Last Revised: 12 Nov 2019
Accepted Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Singapore Management University - School of Accountancy and The Wharton School, University of Pennsylvania
Downloads 623
133.

Optimal Retirement Age

New York University Review of Employee Benefits and Executive Compensation, Forthcoming
Number of pages: 47 Posted: 25 Jun 2008
Accepted Paper Series
University of Oklahoma College of Law and University of Massachusetts Boston - Gerontology Institute
Downloads 621
134.

2008 Federal Tax Update

Number of pages: 75 Posted: 28 Oct 2008
Working Paper Series
Georgia State University College of Law
Downloads 615
135.

Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms

Number of pages: 72 Posted: 16 Jun 2016 Last Revised: 08 Mar 2019
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona - Institut d'Economia de Barcelona (IEB)

Multiple version iconThere are 4 versions of this paper

Downloads 611
136.

Celebrating Life (Chai) and Taxes: Lessons Learned

American Bar Association - Section of Taxation News Quarterly, Vol. 26, No. 1, Fall 2006, Chapman University Law Research Paper No. 06-02
Number of pages: 6 Posted: 22 Dec 2006 Last Revised: 06 May 2008
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 610
137.

A Whole New World: Income Tax Considerations of the Bitcoin Economy

Pittsburgh Tax Review, Forthcoming
Number of pages: 39 Posted: 16 Feb 2014
Accepted Paper Series
Georgia Gwinnett College, School of Business, Georgia Gwinnett College and Georgia Gwinnett College Business School
Downloads 607
138.

Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia

Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006
Number of pages: 22 Posted: 26 Jun 2007 Last Revised: 24 Mar 2011
Accepted Paper Series
American University - Kogod School of Business - Department of Accounting, Tunku Puteri Intan Safinaz School of Accountancy (TISSA) and University of Macau - Faculty of Business Administration
Downloads 605
139.

The Role of Physical Presence in the Taxation of Cross-Border Personal Services

Boston College Law Review, Vol. 51, Notre Dame Legal Studies Paper No. 09-47
Number of pages: 89 Posted: 27 Dec 2009 Last Revised: 02 Oct 2010
Accepted Paper Series
Notre Dame Law School
Downloads 605
140.

The Base for Direct Taxation

MIT Department of Economics Working Paper No. 08-11
Number of pages: 120 Posted: 01 Apr 2008
Working Paper Series
Institute for Fiscal Studies and Massachusetts Institute of Technology (MIT) - Department of Economics
Downloads 603
141.

Flunking the ECJ's Tax Discrimination Test

Columbia Journal of Transnational Law, Vol. 46, 2007
Number of pages: 62 Posted: 31 Oct 2007 Last Revised: 08 Apr 2015
Accepted Paper Series
University of Virginia School of Law
Downloads 599
142.

2006 Federal Tax Update

Number of pages: 64 Posted: 09 Oct 2006
Working Paper Series
Georgia State University College of Law
Downloads 597
143.

Interest Barrier and Capital Structure Response

WU International Taxation Research Paper Series No. 2015-09
Number of pages: 53 Posted: 25 Feb 2015 Last Revised: 01 Jun 2016
Working Paper Series
University of Paderborn and Paderborn University
Downloads 595
144.

Taking the 'G' Out of BIG: A Comparative Political Economy Perspective on Basic Income

Basic Income Studies, Forthcoming
Number of pages: 23 Posted: 26 Oct 2010 Last Revised: 06 Oct 2015
Accepted Paper Series
George Mason University - Department of Economics and Texas Tech University - Free Market Institute
Downloads 593
145.

Collateral Compliance

University of Pennsylvania Law Review, Vol. 162, 2014, NYU Law and Economics Research Paper No. 12-06
Number of pages: 83 Posted: 03 Apr 2012 Last Revised: 29 Apr 2014
Accepted Paper Series
University of California, Irvine School of Law
Downloads 589
146.

Tax in the Final Frontier: A Theory of Interstellar Tax

Number of pages: 4 Posted: 12 Dec 2009
Working Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 586
147.

Tax Compliance as a Wicked System

18 Florida Tax Review 235 (2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-29
Number of pages: 41 Posted: 03 Apr 2015 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Innovation
Downloads 585
148.

Talents, Types and Tags. What is the Relevance of the Endowment Tax Debate?

Number of pages: 31 Posted: 11 Mar 2016
Working Paper Series
Leiden University - Leiden Law School
Downloads 580
149.

Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-Favoured Schemes

Number of pages: 107 Posted: 21 Oct 2004
Working Paper Series
Republic of Korea - Ministry of Finance and Economy and Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)
Downloads 572
150.

Economic Leadership and Growth

Number of pages: 78 Posted: 03 Nov 2012 Last Revised: 02 Nov 2019
Working Paper Series
Purdue University - Department of Finance
Downloads 569