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JEL Code: H24

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2301.

Tax Reductions, Tax Changes, and the Marriage Penalty

Posted: 21 Jan 2002
Accepted Paper Series
Tulane University and Georgetown University, Public Policy Institute (GPPI) (Deceased)
2302.

Tax Reform in Kazakhstan, 1993-95: A Cooperative Effort

Posted: 10 May 2019
Working Paper Series
Hoover Institution; Stanford University
2303.

Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records

CEPR Discussion Paper No. DP9697
Number of pages: 43 Posted: 28 Oct 2013
Working Paper Series
University of Copenhagen - Department of Economics, University of Copenhagen and University of Copenhagen
2304.

Tax Relief for Breadwinners or Caregivers? The Designs of Earned and Child Tax Credits in Five Anglo-American Countries

Journal of Coparative Policy Analysis, Vol. 8, No. 2, 2006
Posted: 16 May 2018
Accepted Paper Series
New Zealand Productivity Commission
2305.

Tax Reporting Implications of Asymmetric Treatment: Direct Subsidies Versus Tax Deductions

Posted: 07 Mar 1997
Working Paper Series
University of Kentucky and University of Northern Iowa
2306.

Taxation and Capital Structure Choice: The Role of Ownership

The Scandinavian Journal of Economics, Vol. 117, Issue 3, pp. 957-982, 2015
Number of pages: 26 Posted: 23 Jun 2015
Accepted Paper Series
Goethe University Frankfurt - Faculty of Economics and Business Administration
2307.

Taxation and Innovation in the 20th Century

CEPR Discussion Paper No. DP13167
Number of pages: 128 Posted: 17 Sep 2018 Last Revised: 31 Mar 2021
Working Paper Series
University of Chicago - Department of Economics, University of Chicago, Harvard University - Entrepreneurial Management Unit and Harvard University - Department of Economics

Multiple version iconThere are 3 versions of this paper

2308.

Taxation and Support to Household Income: Scenarios for Italy

Rivista Italiana degli Economisti, Vol. 3, No. 12, 2009
Posted: 26 Apr 2010 Last Revised: 12 Dec 2010
Accepted Paper Series
Department for tax policies - Italian Ministry of Finance
2309.

Taxation and the External Wealth of Nations: Evidence from Bilateral Portfolio Holdings

CEPR Discussion Paper No. DP14096
Number of pages: 55 Posted: 15 Nov 2019
Working Paper Series
Tilburg University - Center for Economic Research (CentER), Norwegian School of Economics (NHH), University of Mannheim - Accounting and Taxation and Erasmus University Rotterdam (EUR)

Multiple version iconThere are 2 versions of this paper

2310.

Taxation Implications for Foreign Employees in Hong Kong

3 HONG KONG LAWYER 24-30 (2010)
Posted: 16 Aug 2012 Last Revised: 21 Aug 2014
Accepted Paper Series
College of William and Mary - Mason School of Business
2311.

Taxation of Capital Gains with Deferred Realization

National Tax Journal, Vol. 42, No. 4, pp. 475-485, December 1989
Posted: 31 Jan 2008 Last Revised: 16 Mar 2008
Accepted Paper Series
Saint Joseph's University, EDHEC Business School and Rutgers University
2312.

Taxation of Labor Income and the Demand for Risky Assets

Board of Governors of the Federal Reserve System Finance & Econ. Disc. Series 96-32
Posted: 01 Oct 1996
Working Paper Series
Harvard Kennedy School and University of Colorado Boulder

Multiple version iconThere are 2 versions of this paper

2313.

Taxation Policy in Virtual Worlds: Issues Raised by Second Life and Other Unstructured Games

Journal of Legal Tax Research, Vol. 6, No. 1, pp. 94-107, Fall 2008
Posted: 24 Oct 2008 Last Revised: 05 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
2314.

Taxes and Elections

Posted: 12 Jul 2008
Working Paper Series
Florida Atlantic University
2315.

Taxes and Entrepreneurship in OECD Countries

Contemporary Economic Policy, Vol. 33, Issue 2, pp. 369-380, 2015
Number of pages: 12 Posted: 07 Feb 2015
Accepted Paper Series
University of North Florida
2316.

Taxes and Ex-Dividend Day Returns: Evidence from REITs

National Tax Journal, Vol. 62, No. 4, December 2009
Posted: 01 Sep 2009 Last Revised: 16 Dec 2009
Accepted Paper Series
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
2317.

Taxes and Executive Compensation: Evidence from the 1990s

CESifo Economic Studies, Vol. 55, Issue 3-4, pp. 542-568, 2009
Posted: 08 Dec 2009
Accepted Paper Series
affiliation not provided to SSRN
2318.

Taxes and the Backdating of Stock Option Exercise Dates

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 29 Sep 2008
Accepted 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

2319.

Taxes and Valuation: Evidence from Dividend Change Announcements

Journal of American Taxation Association (JATA), Vol. 29, No. 2, 2007
Posted: 03 Apr 2007
Accepted Paper Series
National University of Singapore (NUS)

Multiple version iconThere are 2 versions of this paper

2320.

Taxes, Income, and Retirement Savings: Differences by Permanent and Transitory Income

Contemporary Economic Policy, Vol. 32, Issue 3, pp. 592-617, 2014
Number of pages: 26 Posted: 09 May 2014
Accepted Paper Series
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and U.S. Department of the Treasury, Office of Tax Analysis (OTA)
2321.

Taxes, Leverage, and the Cost of Equity Capital

Journal of Accounting Research, Forthcoming
Posted: 17 Jan 2006
Accepted 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

2322.

Taxing Audit Markets and Reputation: An Examination of the Tax Shelter Controversy

Forthcoming, Journal of International Accounting, Auditing, and Taxation
Posted: 10 Jan 2007 Last Revised: 20 Oct 2013
Accepted Paper Series
Zayed University, Zayed University, affiliation not provided to SSRN, Florida Atlantic University - School of Accounting and Florida Atlantic University - School of Accounting
2323.

Taxing Below Market Interest Loans in the U.S. and South Africa: A Case Study in Comparative Taxation (appearing under the title: Does Brummeria Sweep Clean?: A U.S. Tax Law Perspective)

South Africa Law Journal, Vol. 126, Georgetown Law and Economics Research Paper No. 10-07, Georgetown Public Law Research Paper No. 10-20
Posted: 24 Mar 2010 Last Revised: 16 Apr 2010
Working Paper Series
Georgetown University Law Center
2324.

Taxing Capital? Not a Bad Idea after All!

CFS Working Paper No. 2006/21
Posted: 07 Oct 2006
Working Paper Series
University of Barcelona, City University of New York, CUNY Hunter College - Department of Economics and University of Pennsylvania - Department of Economics

Multiple version iconThere are 2 versions of this paper

2325.

Taxing Wealth: Evidence from Switzerland

CEPR Discussion Paper No. DP11342
Number of pages: 40 Posted: 27 Jun 2016
Working Paper Series
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne), Massachusetts Institute of Technology (MIT) - Department of Economics, University of Lausanne and Universität Basel

Multiple version iconThere are 3 versions of this paper

2326.

Taxing Women: The Politics of Gender in the Tax/Transfer System

eJournal of Tax Research, Vol. 1, No. 1
Posted: 30 Nov 2004
Accepted Paper Series
University of Sydney and The University of Sydney - Discipline of Economics
2327.

The Ability Gradient in Bunching

CEPR Discussion Paper No. DP14599
Number of pages: 34 Posted: 08 May 2020
Working Paper Series
IFAU - Institute for Labour Market Policy Evaluation and Paris School of Economics (PSE)

Multiple version iconThere are 3 versions of this paper

2328.

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

Journal of Institutional and Theoretical Economics, Vol. 168, Issue 3, 519-546
Posted: 14 May 2014
Accepted Paper Series
Free University of Berlin, University of Würzburg and University of Magdeburg
2329.

The Calculation of Marginal Effective Tax Rates

Posted: 23 Apr 2011
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department
2330.

The Dynamic Effects of an Earnings Subsidy for Long-Term Welfare Recipients: Evidence from the SSP Applicant Experiment

Journal of Econometrics, Vol. 153, No. 1, 2009
Posted: 21 Dec 2009
Accepted Paper Series
University of California, Berkeley - Department of Economics and Motu Economic and Public Policy Research

Multiple version iconThere are 2 versions of this paper

2331.

The Economics of Taxing Net Wealth: A Survey of the Issues

Public Finance and Management 12(4) 2012
Posted: 28 Nov 2012
Accepted Paper Series
BTU Cottbus-Senftenberg, Institute for Economics, Chair for Microeconomics
2332.

The Effect of Dividends on Consumption

Brookings Papers on Economic Activity, pp. 277-291, 2007
Posted: 30 Apr 2007 Last Revised: 12 Jan 2009
Accepted Paper Series
Harvard Business School, University of Chicago - Booth School of Business and NYU Stern School of Business

Multiple version iconThere are 4 versions of this paper

2333.

The Effect of Food Subsidies on Labor Supply in Sri Lanka

Posted: 08 Nov 2003
Accepted Paper Series
Cornell University and International Food Policy Research Institute (IFPRI)
2334.

The Effect of Income Taxation on Consumption and Labor Supply

Journal of Labor Economics, Forthcoming
Posted: 16 Apr 2011
Accepted Paper Series
University of Kentucky - Department of Economics and Claremont Graduate University - Department of Economic Sciences
2335.

The Effect of Seller Income Taxes on Acquisition Price: Evidence from Purchases of Taxable and Tax-Exempt Hospitals

Posted: 29 Mar 2004
Accepted 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
2336.

The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993

The Accounting Review, Vol. 77, No. 4, October 2002
Posted: 05 Sep 2002
Accepted Paper Series
University of Georgia, Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems and Texas A&M University - Department of Accounting
2337.

The Effect of Shareholder-Level Taxes on Organizational Form and Stock Ownership: Evidence from Equity Carve-Outs of Master Limited Partnerships

The Accounting Review, Vol. 94, No. 1, January 2019
Posted: 06 Sep 2015 Last Revised: 16 Mar 2019
Accepted Paper Series
University of Connecticut - Department of Accounting
2338.

The Effect of State Taxes on Baseball Free Agents

State Tax Notes, Vol. 67, No. 11, March 18, 2013
Posted: 13 Mar 2014
Accepted Paper Series
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area
2339.

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets

Accounting Review, March 2013
Posted: 14 Sep 2012 Last Revised: 18 Jun 2018
Accepted Paper Series
University of Miami - Department of Accounting, Northeastern University - Accounting Group and Northeastern University - Accounting Group
2340.

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment

FinanzArchiv/Public Finance Analysis, 2014, Vol. 69, No. 4, 511-542
Posted: 14 May 2014
Accepted Paper Series
Free University of Berlin and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration

Multiple version iconThere are 2 versions of this paper

2341.

The Elasticity of Taxable Income in Spain: 1999-2014

CEPR Discussion Paper No. DP13876
Number of pages: 62 Posted: 02 Aug 2019
Working Paper Series
CUNEF and Banco de España

Multiple version iconThere are 2 versions of this paper

2342.

The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

Journal of Economic Literature, Vol. 50, No. 1, 2012
Posted: 05 Mar 2013
Accepted Paper Series
University of California, Berkeley - Department of Economics, University of Michigan, Stephen M. Ross School of Business and delete

Multiple version iconThere are 2 versions of this paper

2343.

The Federal Estate Tax: History, Law, and Economics

Posted: 02 Apr 2010 Last Revised: 27 Jul 2018
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
2344.

The Fetters of the SIB - an Experimental Study in Burkina Faso

CEPR Discussion Paper No. DP15876
Number of pages: 30 Posted: 15 Mar 2021
Working Paper Series
affiliation not provided to SSRN, Goethe University Frankfurt, University of Marburg and University of Marburg

Multiple version iconThere are 2 versions of this paper

2345.

The Fiscal Subsidy on Pension Savings in the Netherlands

Tax Notes International, Vol. 33, No. 13, 2004
Posted: 16 Jul 2009
Accepted Paper Series
Leiden Law School - Department of Economics and Leiden Law School - Department of Economics
2346.

The Growth Effects of Tax Rates in the OECD

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 47, Issue 4, pp. 1217-1255, 2014
Number of pages: 39 Posted: 23 Jul 2015
Accepted Paper Series
Victoria University of Wellington - Victoria Business School, University of Nottingham and Universidad Rey Juan Carlos
2347.

The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock

Journal of American Taxation Association, Vol. 27, No. 1, 2005
Posted: 22 Jun 2007
Accepted Paper Series
University of Miami - Department of Accounting and University of South Carolina - Darla Moore School of Business
2348.

The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis

Asian Institute of International Financial Law Seminar Series, University of Hong Kong, February 2010
Posted: 16 Aug 2012 Last Revised: 21 Aug 2014
Accepted Paper Series
College of William and Mary - Mason School of Business
2349.

The Income Tax Versus the Consumption Tax and the Tax Treatment of Human Capital

Tax Law Review, Vol. 51, No. 1,1997
Posted: 22 Jan 1997
Accepted Paper Series
Harvard Law School
2350.

The Influence of Education on Tax Avoidance and Tax Evasion

eJournal of Tax Research, Vol. 1, No. 2
Posted: 07 Jan 2005
Accepted Paper Series
Universiti Utara Malaysia - School of Accountancy, Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia - School of Accountancy