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JEL Code: H20

610,596 Total downloads

Viewing: 151 - 200 of 3,047 papers

151.

Tax Policy for Emerging Markets: Developing Countries

IMF Working Paper No. 00/35
Number of pages: 35 Posted: 29 Jan 2006
Working Paper Series
International Monetary Fund (IMF) and Xiamen University

Multiple version iconThere are 2 versions of this paper

Downloads 772
152.

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 768
153.

The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012
Number of pages: 66 Posted: 16 Mar 2012 Last Revised: 04 May 2012
Working Paper Series
CASE - Center for Economic and Social Research, University of Toronto - Joseph L. Rotman School of Management and affiliation not provided to SSRN
Downloads 767
154.

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies

Boston Univ. School of Law Working Paper No. 09-02
Number of pages: 42 Posted: 13 Jan 2009 Last Revised: 03 Dec 2019
Working Paper Series
NYU - Graduate Tax Program
Downloads 763
155.

Analyst coverage and corporate tax aggressiveness

Journal of Banking and Finance, Forthcoming
Number of pages: 54 Posted: 29 Mar 2014 Last Revised: 21 Sep 2016
Accepted Paper Series
Univ. of Nebraska - Lincoln, Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Hong Kong Polytechnic University-School of Accounting and Finance and American University - Kogod School of Business
Downloads 759
156.

Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value

TAX REFORM IN THE 21ST CENTURY, Richard Krever, John G. Head, eds., Kluwer Law International, Forthcoming
Number of pages: 28 Posted: 01 Nov 2008
Accepted Paper Series
Dalhousie University - Schulich School of Law
Downloads 757
157.

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 753
158.

Reagan's Forgotten Tax Record

Tax Notes, Vol. 130, No. 8, 2011
Number of pages: 2 Posted: 24 Feb 2011
Accepted Paper Series
Independent
Downloads 753
159.

An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law

1 Journal of Law, Property, and Society 107 (2015), U Denver Legal Studies Research Paper No. 15-45, University of Utah College of Law Research Paper No. 130
Number of pages: 82 Posted: 25 Aug 2015 Last Revised: 22 Sep 2015
Accepted Paper Series
University of Denver Sturm College of Law (deceased) and University of Utah S.J. Quinney College of Law
Downloads 748
160.

What are the Effects of Fiscal Policy Shocks? A VAR-based Comparative Analysis

ECB Working Paper No. 877
Number of pages: 47 Posted: 07 Apr 2008
Working Paper Series
Board of Governors of the Federal Reserve System and European Central Bank (ECB)
Downloads 746
161.

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 745
162.

BEPS and the New International Tax Order

Brigham Young University Law Review, Forthcoming
Number of pages: 45 Posted: 24 Mar 2017
Accepted Paper Series
McGill University - Faculty of Law
Downloads 743
163.

The Normative Underpinnings of Taxation

Nevada Law Journal, 2012/BEYOND ECONOMIC EFFICIENCY IN U.S. TAX LAW, Aspen Publishing, 2013
Number of pages: 41 Posted: 03 Aug 2006 Last Revised: 16 Sep 2013
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 742
164.

Internet Gambling Regulation Present and Future: Technology Outpaces Legislation as the MMORPG Problem Emerges

Number of pages: 33 Posted: 18 May 2007
Working Paper Series
The Vernon Law Group, PLLC
Downloads 739
165.

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 735
166.

State Aid: The General Court Decision in Apple

99 Tax Notes Int'l 1317 (2020) [also published as 168 Tax Notes Federal 1791 (2020)], Virginia Public Law and Legal Theory Research Paper No. 2020-71, Virginia Law and Economics Research Paper No. 2020-17, King's College London Law School Research Paper No. 2020-46
Number of pages: 19 Posted: 21 Oct 2020 Last Revised: 12 Dec 2020
Accepted Paper Series
King's College London - The Dickson Poon School of Law and University of Virginia School of Law
Downloads 725
167.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 55 Posted: 14 Jun 2019 Last Revised: 05 Jun 2021
Working Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads 720
168.

Analysis of the Impact of GST in a Strategic Way

Number of pages: 9 Posted: 25 Jul 2017
Working Paper Series
University of Pune, Students
Downloads 715
169.

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 713
170.

The Problem of Internalization of Social Costs and the Ideas of Ronald Coase

Number of pages: 19 Posted: 02 Aug 2006 Last Revised: 30 Jan 2013
Working Paper Series
Università degli Studi Guglielmo Marconi
Downloads 711
171.

A Cost/Benefit Analysis of Providing Tax-Exempt Status to Non-Profit Hospitals

Number of pages: 18 Posted: 11 Apr 1998
Working Paper Series
Pennsylvania State University - School of Business Administration and Moffitt, Pease & Lim Associates, Inc.
Downloads 706
172.

Rethinking Tax Expenditures and Fiscal Language

Number of pages: 68 Posted: 02 Oct 2003
Working Paper Series
New York University School of Law
Downloads 706
173.

Background and Current Status of FATCA and CRS (Sept. 2017 edition)

William Byrnes, Guide to FATCA and CRS Compliance, Lexis (Sept. 2017), Texas A&M University School of Law Legal Studies Research Paper No. 17-75
Number of pages: 185 Posted: 04 Oct 2017 Last Revised: 18 Oct 2017
Accepted Paper Series
Texas A&M University School of Law
Downloads 705
174.

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 698
175.

The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance

Number of pages: 53 Posted: 21 Jan 2010 Last Revised: 05 Dec 2012
Working Paper Series
University of Pittsburgh - Accounting Group and Bentley University
Downloads 698
176.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
Accepted Paper Series
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 696
177.

Agency Problems of Excess Endowment Holdings in Not-for-Profit Firms

Number of pages: 48 Posted: 19 Jul 2004
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 695
178.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Accepted Paper Series
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Downloads 694
179.

Tax Changes and Asset Pricing

AFA 2004 San Diego Meetings
Number of pages: 55 Posted: 29 Nov 2003 Last Revised: 07 Jul 2008
Working Paper Series
University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 693
180.

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 689
181.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017
Working Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and Oregon State University
Downloads 682
182.

Taxing Tech: The Future of Digital Taxation

39.2 Va. Tax Rev. 145 (2019)
Number of pages: 52 Posted: 08 Oct 2019 Last Revised: 03 Sep 2020
Accepted Paper Series
Georgetown University Law Center
Downloads 681
183.

Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology

50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Number of pages: 27 Posted: 02 Jun 2008 Last Revised: 03 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 676
184.

The Concept of Marketing in the Public Administration

Conference, University Stefan cel Mare Suceava
Number of pages: 6 Posted: 14 Jan 2009 Last Revised: 14 Jan 2009
Working Paper Series
Stefan cel Mare University Suceava
Downloads 675
185.

Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis

Canadian Tax Journal, Vol. 56, No. 4, pp. 803-869, 2008
Number of pages: 67 Posted: 25 Nov 2008 Last Revised: 26 May 2009
Accepted Paper Series
Osgoode Hall Law School, York University - Schlich School of Business and York University - Department of Accounting
Downloads 667
186.

Public Policy and the Creation of Active Venture Capital Markets

ECB Working Paper No. 430; EFA 2004 Maastricht Meetings Paper No. 3701; IGIER Working Paper No. 270
Number of pages: 46 Posted: 27 Apr 2005
Working Paper Series
Tilburg University, Department of Finance, University of Turin - Department ESOMAS and University of Turin - Department of Economics and Financial Sciences G. Prato
Downloads 667
187.

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 666
188.

Tax Rulings as State Aid FAQ

Tax Notes, Vol. 154, 2017, Virginia Law and Economics Research Paper No. 2017-16
Number of pages: 13 Posted: 24 Feb 2017 Last Revised: 30 Oct 2017
Accepted Paper Series
University of Virginia School of Law
Downloads 665
189.

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 664
190.

The Role of Administrative Factors in Tax Reform: Simplicity, Compliance and Enforcement

Number of pages: 71 Posted: 11 Feb 2000
Working Paper Series
Brookings Institution and Government of the United States of America - Department of the Treasury
Downloads 663
191.

Cost Sharing and the Acrobatics of Arm’s Length Taxation

Intertax, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-19
Number of pages: 20 Posted: 02 Aug 2010
Accepted Paper Series
University of Florida Levin College of Law
Downloads 655
192.

The Bush Tax Cut: 10 Years Later

Tax Notes, Vol. 131, No. 11, p. 1195, June 2011
Number of pages: 3 Posted: 13 Jun 2011
Accepted Paper Series
Independent
Downloads 653
193.

The Income of the 21st Century: Online Advertising as a Case Study for the Implications of Technology for Source-Based Taxation

Originally published in 16 Tul. J. Tech. & Intell. Prop. 39 (2013)
Number of pages: 44 Posted: 30 Jan 2013 Last Revised: 10 Jan 2018
Accepted Paper Series
University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 652
194.

Class Warfare, Republican Style

Tax Notes, Vol. 132, No. 11, 2011
Number of pages: 3 Posted: 12 Sep 2011
Working Paper Series
Independent
Downloads 648
195.

The Pigou Problem

Regulation, Vol. 31, No. 2, Summer 2008
Number of pages: 6 Posted: 22 Aug 2008
Accepted Paper Series
George Mason University - Department of Economics
Downloads 643
196.

The New Non-Territorial U.S. International Tax System, Part 1

Tax Notes, Vol. 160, No. 1, July 2, 2018, NYU Law and Economics Research Paper No. 18-23
Number of pages: 18 Posted: 30 Jul 2018 Last Revised: 08 Aug 2018
Accepted Paper Series
New York University School of Law
Downloads 637
197.

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 636
198.

The Meaning of Avoidance and Aggressive Tax Planning and the BEPS Initiative

EATLP 2016 Congress; National Report - The Netherlands
Number of pages: 36 Posted: 14 Apr 2016 Last Revised: 29 Aug 2016
Accepted Paper Series
Erasmus University Rotterdam and Radboud University Nijmegen
Downloads 636
200.

The Competence of Nations and International Tax Law

Number of pages: 63 Posted: 18 Apr 2006
Working Paper Series
Oklahoma City University - School of Law
Downloads 635