Search Results
JEL Code: H24

438,089 Total downloads

Viewing: 151 - 200 of 2,374 papers

151.

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

AFA 2006 Boston Meetings Paper, EFA 2005 Moscow Meetings Paper
Number of pages: 57 Posted: 11 Mar 2005 Last Revised: 15 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 568
152.

Relational Tax Planning Under Risk-Based Rules

University of Pennsylvania Law Review, Vol. 156, 2008, Columbia Law and Economics Working Paper No. 315
Number of pages: 82 Posted: 01 Sep 2007
Accepted Paper Series
Columbia University - Law School
Downloads 565
153.

The Timing of Tax Transparency

90 Southern California Law Review 449 (2017), NYU Law and Economics Research Paper No. 16-13
Number of pages: 80 Posted: 31 Mar 2016 Last Revised: 03 May 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 565
154.

The Sun Also Rises: The Political Economy of Sunset Provisions in the Tax Code

Georgia Law Review, Vol. 40, No. 2, March 2006
Number of pages: 71 Posted: 02 Mar 2006
Accepted Paper Series
Fordham University School of Law
Downloads 563
155.

Assessment of Reverse Mortgage Products in Indian Market

Number of pages: 18 Posted: 19 Jan 2009 Last Revised: 25 Jan 2009
Working Paper Series
IMT Ghaziabad
Downloads 562
156.

James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff

66 Tax L. Rev. 787 (2013), Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
Number of pages: 93 Posted: 24 Sep 2012 Last Revised: 27 Jun 2014
Accepted Paper Series
University of Virginia School of Law
Downloads 561
157.

The Interaction of Corporate Dividend Policy and Capital Structure Decisions Under Differential Tax Regimes

Number of pages: 41 Posted: 09 Nov 2007
Working Paper Series
Georgia State University - Department of Finance and University of Washington, Bothell - Business
Downloads 561
158.

An Empirical Study of Tax Evasion Ethics in China

Andreas School of Business Working Paper Series
Number of pages: 14 Posted: 27 Sep 2007
Working Paper Series
Fayetteville State University - Department of Accounting and University of International Business and Economics
Downloads 560
159.

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

Number of pages: 41 Posted: 28 Apr 2000
Working Paper Series
University of Pennsylvania - Accounting Department, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 559
160.

Comparative International Tax Law - Issues and Methodology [Der Rechtsvergleich im Internationalen Steuerrecht. Fragestellungen und Methoden]

Münchener Schriften zum Internationalen Steuerrecht, Vol. 29, pp. 87-140, 2010
Number of pages: 29 Posted: 31 Jan 2010 Last Revised: 17 Feb 2010
Accepted Paper Series
Heidelberg University
Downloads 554
161.

Dividends and Tax Policy in the Long Run

UCLA School of Law, Law-Econ Research Paper No. 06-06
Number of pages: 59 Posted: 24 Feb 2006
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 552
162.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Number of pages: 48 Posted: 11 Feb 2015 Last Revised: 11 Mar 2015
Accepted Paper Series
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 550
163.

Shrinking Boomer Social Security Retirement Benefits

American Bar Association - Section of Taxation News Quarterly, Vol. 27, No. 1, Fall 2007
Number of pages: 3 Posted: 16 Nov 2007 Last Revised: 21 Nov 2007
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 549
164.

Start-Ups, Venture Capitalists, and the Capital Gains Tax

Number of pages: 47 Posted: 19 Mar 2002
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 540
165.

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, Part One

The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners, 6th Edition, Part One, University Casebook Series, Foundation Press, 2019
Number of pages: 22 Posted: 05 Nov 2015 Last Revised: 06 Nov 2018
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 540
166.

Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes

Number of pages: 51 Posted: 16 May 2008 Last Revised: 31 Oct 2008
Working Paper Series
New York University School of Law and Tax Policy Center
Downloads 535
167.

The Case Against Taxing Citizens

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-009, U of Michigan Public Law Working Paper No. 190
Number of pages: 12 Posted: 31 Mar 2010 Last Revised: 13 Apr 2010
Working Paper Series
University of Michigan Law School
Downloads 533
168.

Dividend Taxes and Implied Cost of Capital

Number of pages: 33 Posted: 19 Jan 2004
Working Paper Series
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 532
169.

A Simplified Version of the Mirrlees Optimal Taxation Model

Number of pages: 5 Posted: 03 Aug 2011 Last Revised: 05 Aug 2011
Working Paper Series
Chienkuo Technology University - Department of International Business
Downloads 528
170.

Optimal Tax Compliance and Penalties When the Law is Uncertain

U of Michigan Law & Economics, Olin Working Paper No. 06-009
Number of pages: 40 Posted: 13 Dec 2006 Last Revised: 14 Nov 2007
Working Paper Series
University of Michigan Law School
Downloads 525
171.

The Tax Benefits of Separating Alpha from Beta

Financial Analysts Journal, 2020, 76 (1) 38-61; DOI: doi.org/10.1080/0015198X.2019.1675421
Number of pages: 55 Posted: 25 May 2018 Last Revised: 31 Jan 2020
Working Paper Series
AQR Capital Management, LLC, University of Texas at Austin - McCombs School of Business, AQR Capital Management, LLC and AQR Capital Management, LLC
Downloads 524
172.

Taxing Indirect Transfers: Improving an Instrument for Stemming Tax and Legal Base Erosion

Virginia Tax Review, Vol. 33, No. 4, 2014
Number of pages: 48 Posted: 06 Jun 2013 Last Revised: 07 Dec 2014
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 520
173.

Taxes and Financing Decisions

Number of pages: 33 Posted: 12 Jan 2005
Working Paper Series
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 518
174.

The Criminalization of the American Emigrant

167 Tax Notes Federal 2279, 2020
Number of pages: 11 Posted: 30 Jul 2020
Accepted Paper Series
Taxpayer Advocacy Panel (TAP)
Downloads 516
175.

It's Just a Game, or is It? Real Money, Real Income, and Real Taxes in Virtual Worlds

Communications of AIS, Vol. 19, July 2007
Posted: 17 Oct 2007 Last Revised: 03 Aug 2014
Accepted Paper Series
Iowa State University, Iowa State University, Iowa State University - Department of Accounting and Finance and Iowa State University - Department of Accounting and Finance
Downloads 512
176.

Leak-Driven Law

UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79 Posted: 16 Feb 2017 Last Revised: 22 Jul 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 512
177.

Tax Policy Changes and Ex-Dividend Behavior: The Case of Sweden

Number of pages: 23 Posted: 27 Feb 2002
Working Paper Series
University of Umea - Department of Economics
Downloads 511
178.

Reforming the Taxation of Derivatives - An Overview

Revista Tributaria das Américas, Summer 2010, Columbia Law and Economics Working Paper No. 372
Number of pages: 12 Posted: 29 Apr 2010
Accepted Paper Series
Columbia University - Law School
Downloads 508
179.

Taxes, Shorting, and Active Management

Financial Analysts Journal, Vol. 74, No. 1, 2018
Number of pages: 35 Posted: 28 Jan 2017 Last Revised: 12 Dec 2017
Accepted Paper Series
University of Texas at Austin - McCombs School of Business and AQR Capital Management, LLC
Downloads 508
180.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
Working Paper Series
Free University of Berlin, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 506
181.

Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007

Number of pages: 81 Posted: 19 Oct 2007
Working Paper Series
Georgia State University College of Law
Downloads 505
182.

Rethinking Saving Incentives

Stanford Working Paper #96-009
Number of pages: 65 Posted: 10 Dec 1996
Working Paper Series
Stanford University - Department of Economics
Downloads 505
183.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I

Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Number of pages: 12 Posted: 12 Jan 2012 Last Revised: 11 May 2020
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 505
184.

Labour Supply and Taxes

IZA Working Paper No. 3405
Number of pages: 71 Posted: 23 May 2008
Working Paper Series
Yale University and Institute for Fiscal Studies (IFS)
Downloads 503
185.

Federalism and the Taxing Power

California Law Review, Vol. 99, p. 975, 2011
Number of pages: 62 Posted: 22 Apr 2011 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 501
186.

Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances

AFA 2003 Washington, DC Meetings; MIT Department of Economics Working Paper No. 02-34, HBS Finance Working Paper No. 02-34
Number of pages: 31 Posted: 15 Oct 2002
Working Paper Series
Brandeis International Business School and National Bureau of Economic Research (NBER)

Multiple version iconThere are 2 versions of this paper

Downloads 500
187.

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

Number of pages: 40 Posted: 23 Jun 2005
Working Paper Series
University of Chicago Law School, Harvard Business School - Finance Unit and affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Downloads 499
188.

Consistency of Book-Tax Differences and the Information Content of Earnings

The Journal of the American Taxation Association: Fall 2012, Vol. 34, No. 2, pp. 93-116.
Number of pages: 39 Posted: 01 Apr 2012 Last Revised: 29 Oct 2012
Accepted Paper Series
University of Idaho, University of Arizona - Department of Accounting (deceased) and University of Arizona - Eller College of Management
Downloads 498
189.

Taxes, Estate Planning and Financial Theory: New Insights and Perspectives

AFA 2005 Philadelphia Meetings Paper
Number of pages: 26 Posted: 12 Jan 2005
Working Paper Series
Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 497
190.

Consumption Taxes and Corporate Investment

Forthcoming, Review of Financial Studies, Swiss Finance Institute Research Paper No. 19-40
Number of pages: 51 Posted: 25 Jun 2016 Last Revised: 11 Sep 2019
Working Paper Series
WHU - Otto Beisheim School of Management, The University of Hong Kong and ESMT Berlin
Downloads 496
191.

The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries

Andrew Young School of Policy Studies Research Paper Series No. 12-30
Number of pages: 50 Posted: 13 Dec 2012
Working Paper Series
Georgia State University - Andrew Young School of Policy Studies, World Bank and Georgia State University
Downloads 496
192.

Delimiting the Concept of Income: The Taxation of In-Kind Benefits

Number of pages: 41 Posted: 04 May 2005
Accepted Paper Series
Dalhousie University - Schulich School of Law
Downloads 495
193.

Cryptocurrency Economics and the Taxation of Block Rewards

165 Tax Notes 749 (Part 1; Nov. 4, 2019), 165 Tax Notes 953 (Part 2; Nov. 11, 2019)
Number of pages: 44 Posted: 04 Nov 2019 Last Revised: 13 Nov 2019
Accepted Paper Series
University of Virginia School of Law
Downloads 492
194.

Perpetuities, Taxes, and Asset Protection: An Empirical Assessment of the Jurisdictional Competition for Trust Funds

ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING, Tina Portando, ed., Vol. 42, Chapter 12, 2008, Harvard Law and Economics Discussion Paper No. 609
Number of pages: 33 Posted: 02 Apr 2008 Last Revised: 19 Jun 2008
Accepted Paper Series
Harvard University - Harvard Law School and Northwestern University - Pritzker School of Law
Downloads 492
195.

Taxing Market Discount on Distressed Debt

Tax Notes, Forthcoming, Virginia Tax Review, Forthcoming, Virginia Law and Economics Research Paper No. 2013-01
Number of pages: 43 Posted: 28 Nov 2012 Last Revised: 18 Sep 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 490
196.

Trust Decanting: A Sale Without Gain Realization

Real Property, Probate and Trust Law Journal, Vol. 49, Winter 2015
Number of pages: 38 Posted: 10 May 2015
Accepted Paper Series
Herrick, Feinstein LLP
Downloads 490
197.

Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut

AFA 2006 Boston Meetings Paper, FEDS Working Paper No. 2006-14
Number of pages: 65 Posted: 15 Dec 2004
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Finance, Brookings Institution and University of Illinois at Urbana-Champaign - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 489
198.

Capital Market Failure, Adverse Selection and Equity Financing of Higher Education

Tinbergen Institute Discussion Paper No. TI 05-037/3
Number of pages: 28 Posted: 19 Apr 2005
Working Paper Series
Erasmus University Rotterdam (EUR) and Universiteit van Amsterdam
Downloads 486
199.

IFA 2008 Brussels Congress: USA Branch Report: Non-Discrimination at the Crossroads of International Taxation

Cahiers de Droit Fiscal International, Vol. 93b, 2008
Number of pages: 33 Posted: 17 Oct 2007
Accepted Paper Series
Buchanan Ingersoll & Rooney PC and University of Virginia School of Law
Downloads 486
200.

Virtual Currencies & Federal Law

Journal of Consumer & Commercial Law, Vol. 18, p. 65, 2014, U of Alabama Legal Studies Research Paper No. 2554550.
Number of pages: 8 Posted: 24 Jan 2015 Last Revised: 31 Jan 2015
Accepted Paper Series
University of Alabama - School of Law
Downloads 484