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JEL Code: H3

642,128 Total downloads

Viewing: 301 - 350 of 4,107 papers

301.

Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent

National Tax Journal, Vol. 69, No. 3, 2016, Rutgers University, Department of Economics Departmental Working Papers, Number 2016-06
Number of pages: 54 Posted: 30 Jun 2016
Accepted 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 424
302.

Measuring Cyclically-Adjusted Budget Balances for OECD Countries

Number of pages: 42 Posted: 16 Feb 2012
Working Paper Series
affiliation not provided to SSRN and Organization for Economic Co-Operation and Development (OECD) - Economics Department (ECO)

Multiple version iconThere are 2 versions of this paper

Downloads 423
303.

Taxes and Mistakes: What's in a Sufficient Statistic?

Number of pages: 42 Posted: 23 May 2013 Last Revised: 12 Apr 2016
Working Paper Series
London School of Economics & Political Science (LSE)
Downloads 423
304.

Smart(Phone) Investing? A within Investor-Time Analysis of New Technologies and Trading Behavior

SAFE Working Paper No. 303
Number of pages: 71 Posted: 02 Feb 2021 Last Revised: 07 May 2021
Working Paper Series
Indiana University - Kelley School of Business - Department of Finance, Technische Universität München (TUM) - TUM School of Management, Indiana University - Kelley School of Business - Department of Finance and Goethe University Frankfurt - Faculty of Economics and Business Administration

Multiple version iconThere are 2 versions of this paper

Downloads 422
305.

The Economic Determinants of Conditional Conservatism

Number of pages: 60 Posted: 18 Nov 2008
Working Paper Series
Universidad Carlos III de Madrid - Department of Business Administration, Universidad Carlos III de Madrid - Department of Business Administration and IESE Business School - University of Navarra

Multiple version iconThere are 2 versions of this paper

Downloads 422
306.

Cat-Bonds and PPP: An Interesting Financing Idea in Times of Recession

Posted: 06 May 2009
Working Paper Series
CAIA Association
Downloads 420
307.

Marriage Stability, Taxation and Aggregate Labor Supply in the U.S. vs. Europe

Journal of Monetary Economics, Forthcoming
Number of pages: 58 Posted: 16 Jul 2011 Last Revised: 13 Oct 2016
Accepted Paper Series
University of Miami, University of Oslo - Department of Economics and Ecole Polytechnique Fédérale de Lausanne
Downloads 420
308.

ICO Investors

Swiss Finance Institute Research Paper No. 19-37, European Corporate Governance Institute - Finance Working Paper No. 618/2019
Number of pages: 59 Posted: 15 Jul 2019 Last Revised: 01 Aug 2019
Working Paper Series
Ecole Polytechnique Fédérale de Lausanne and affiliation not provided to SSRN
Downloads 418
309.

Fundamental Design Flaws of United States Constitution

Number of pages: 23 Posted: 05 Nov 2014
Working Paper Series
Kean University
Downloads 416
310.

Transfer Pricing Policy for Bangladesh

Number of pages: 20 Posted: 20 Feb 2003
Working Paper Series
General Motors
Downloads 412
311.

Taxing Corporate Income

CESifo Working Paper No. 2139
Number of pages: 67 Posted: 13 Nov 2007
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University and CMPO

Multiple version iconThere are 2 versions of this paper

Downloads 411
312.

Fiscal Incentives for Biodiversity Conservation: The Icms Ecologico in Brazil

EEP Working Paper No. 00-01
Number of pages: 55 Posted: 09 Aug 2001
Working Paper Series
International Institute for Environment and Development
Downloads 410
313.

Protecting the Human Rights of Prisoners in Australia

Number of pages: 20 Posted: 27 Sep 2013 Last Revised: 15 Feb 2015
Working Paper Series
RMIT University - Graduate School of Business and Law
Downloads 404
314.

The Economic Effects of Employment-Conditional Income Support Schemes for the Low-Paid: An Illustration from a CGE Model Applied to Four OECD Countries

OECD Economics Department Working Paper No. 224
Number of pages: 42 Posted: 12 Jan 2000
Working Paper Series
Organization for Economic Co-Operation and Development (OECD), Confederation of Danish Industries and OECD, Directorate for Employment, Labour and Social Affairs
Downloads 404
315.

The Political Polarization Index

FRB of Philadelphia Working Paper No. 13-41
Number of pages: 24 Posted: 22 Oct 2013
Working Paper Series
SUNY Stony Brook - Department of Economics
Downloads 404
316.

Recent Claims of China's Economic Exceptionalism: Reflections Inspired by WTO Accession

UC Davis Working Paper No. 01-03
Number of pages: 35 Posted: 19 May 2001
Working Paper Series
University of California, Davis - Department of Economics
Downloads 403
317.

Paul A. Samuelson (1915 - 2009): Memories of Friedrich Von Hayek (1899 - 1992) Spanish Translation: Fernando Estrada and Andrea Trujillo

Number of pages: 8 Posted: 17 Jan 2010
Working Paper Series
Universidad Externado de Colombia - Facultad de Finanzas, Gobierno y Relaciones Internacionales
Downloads 402
318.

The Impact of Oil Price on Additions to U.S. Proven Reserves

Number of pages: 27 Posted: 14 Nov 2000
Working Paper Series
University of California, Davis - Department of Agricultural and Resource Economics
Downloads 401
319.

Consistent Valuation Cash Flow

Number of pages: 21 Posted: 12 Mar 2012 Last Revised: 11 Oct 2013
Working Paper Series
Rutgers University, Rutgers University, Rutgers, The State University of New Jersey - Accounting and City University of New York, CUNY City College of New York - Department of Economics
Downloads 399
320.

Entrepreneurship and Institutions

Comparative Labor Law & Policy Journal, Vol. 28, No. 4, 2007
Number of pages: 26 Posted: 12 Aug 2007 Last Revised: 22 Feb 2015
Accepted Paper Series
Research Institute of Industrial Economics (IFN)

Multiple version iconThere are 2 versions of this paper

Downloads 399
321.

Why Are We a Third World Country?

Investigaciones y productos CID N° 13 - Facultad de Ciencias Económicas de la Universidad Nacional de Colombia
Number of pages: 154 Posted: 26 Dec 2012 Last Revised: 29 Dec 2012
Working Paper Series
National University of Colombia
Downloads 399
322.

Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?

Number of pages: 29 Posted: 18 Aug 2003
Working Paper Series
Facultes Universitaires Catholiques de Mons (FUCAM) and Facultes Universitaires Saint-Louis, Brussels
Downloads 396
323.

A Tale of Three Markets: Comparing the Renewable Energy Experiences of California, Texas, and Germany

Stanford Environmental Law Journal, Vol. 35, 55 (2016), Texas A&M University School of Law Legal Studies Research Paper No. 17-65
Number of pages: 45 Posted: 09 Mar 2016 Last Revised: 20 Sep 2018
Accepted Paper Series
Texas A&M University School of Law, Steyer-Taylor Center for Energy Policy and Finance and University of Miami - School of Law
Downloads 395
324.

Fiscal Policy Challenges in Oil-Exporting Countries - A Review of Key Issues

ECB Occasional Paper No. 104
Number of pages: 62 Posted: 03 Jul 2009
Working Paper Series
European Central Bank, European Central Bank (ECB) and University of Malaga - Departamento de Teoría e Historia Económics
Downloads 394
325.

The Role of R&D and Technology Diffusion in Climate Change Mitigation: New Perspectives Using the Witch Model

FEEM Working Paper No. 14.2009, CMCC Research Paper No. 63
Number of pages: 42 Posted: 04 May 2009 Last Revised: 28 Aug 2012
Working Paper Series
Bocconi University, Fondazione Eni Enrico Mattei (FEEM), Organization for Economic Co-Operation and Development (OECD), Fondazione Eni Enrico Mattei (FEEM) and Fondazione Eni Enrico Mattei (FEEM)
Downloads 394
326.

Firm Investment, Corporate Finance, and Taxation

IMF Working Paper No. 02/237
Number of pages: 46 Posted: 27 Feb 2003
Working Paper Series
International Monetary Fund (IMF)
Downloads 393
327.

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Andrew Young School of Policy Studies Research Paper Series No. 08-25
Number of pages: 64 Posted: 10 Feb 2008
Working Paper Series
University of California, Berkeley - Department of Economics, Georgia State University - Andrew Young School of Policy Studies and University of North Carolina - Chapel Hill

Multiple version iconThere are 3 versions of this paper

Downloads 391
328.

From Bureaucracy to Cooperation? On the Evolution of Hybrid Governance in International Taxation

Number of pages: 35 Posted: 24 Oct 2002
Working Paper Series
GTP GlobalTransferPricing Business Solutions GmbH
Downloads 390
329.

Patent Boxes and the Relocation of Intellectual Property

Number of pages: 37 Posted: 31 Mar 2017
Working Paper Series
Max Planck Institute for Innovation and Competition
Downloads 386
330.

Pensions and Retirement Incentives. A Tale of Three Countries: Italy, Spain and the USA

Number of pages: 24 Posted: 07 Mar 2003
Working Paper Series
Ca Foscari University of Venice - Dipartimento di Economia, University of Rome Tor Vergata - Department of Economics and Finance and National Bureau of Economic Research (NBER)
Downloads 385
331.

Does Household Finance Affect the Political Process? Evidence from Voter Turnout During a Housing Crisis

Number of pages: 63 Posted: 14 Nov 2017 Last Revised: 21 Apr 2020
Working Paper Series
Purdue University - Krannert School of Management
Downloads 383
332.

Kauffman Index of Entrepreneurial Activity: 1996-2008

Number of pages: 36 Posted: 05 May 2009
Working Paper Series
University of California, Santa Cruz - Department of Economics
Downloads 383
333.

Tax-Deductible Pre-Event Catastrophe Loss Reserves: The Case of Florida

Number of pages: 66 Posted: 24 Mar 2006
Working Paper Series
University of Cyprus - Department of Accounting and Finance and Temple University - Risk Management & Insurance & Actuarial Science
Downloads 382
334.

The New Politics of Austerity: Fiscal Responses to Crisis in Ireland and Spain

UCD Geary Institute Working Paper No. 2012/07
Number of pages: 60 Posted: 01 Mar 2012
Working Paper Series
University College Dublin (UCD) and University College Dublin - School of Politics and International Relations
Downloads 382
335.

Active Labour Market Policy vs Employment Tax Credits: Lessons from Recent UK Reforms

Institute for Labour Market Policy Evaluation Working Paper No. 2002:1
Number of pages: 28 Posted: 30 Jul 2002
Working Paper Series
UCL and Yale University
Downloads 380
336.

Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies

National Tax Journal, Vol. 70, pp. 819-836, 2017
Number of pages: 19 Posted: 01 Nov 2017 Last Revised: 23 Nov 2017
Accepted Paper Series
University of California, Berkeley - Department of Economics, Georgetown University Law Center, Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation, Tax Foundation, Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation, Tax Policy Center, Government of the United States of America - Joint Committee on Taxation and Tax Foundation
Downloads 380
337.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Oct 2020
Working Paper Series
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 379
338.

Economic Espionage as Reality or Rhetoric: Equating Trade Secrecy with National Security

Lewis & Clark Law Review, 2016, San Diego Legal Studies Paper No. 16-207
Number of pages: 46 Posted: 21 Jan 2016
Accepted Paper Series
New York University - School of Law and University of San Diego School of Law
Downloads 379
339.

U.S. Federal Income Taxation of Individuals

CALI eLangdell Press, Forthcoming, Cleveland-Marshall Legal Studies Paper No. 15-281
Number of pages: 805 Posted: 20 Nov 2014
Accepted Paper Series
Cleveland State University, Cleveland-Marshall College of Law
Downloads 379
340.

Are All Lotteries Regressive? Evidence from the Powerball

National Tax Journal, June 2004
Number of pages: 16 Posted: 27 Mar 2004
Accepted Paper Series
University of Chicago - Department of Economics
Downloads 377
341.

Public Economics and Startup Entrepreneurs

Number of pages: 48 Posted: 14 Apr 2003
Working Paper Series
Queen's University and University of Ottawa - Department of Economics
Downloads 376
342.

Uber-ized Corporate Law: Toward a 21st Century Corporate Governance for Crowdfunding and App-Based Investor Communications

Journal of Corporation Law, Vol. 41, No. 4, pp. 101-143, 2016, George Mason Law & Economics Research Paper No. 16-14
Number of pages: 44 Posted: 15 Apr 2016 Last Revised: 05 May 2016
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty
Downloads 375
343.

Recovery and Growth in Transition Economies 1990-97: A Stylized Regression Analysis

IMF Working Paper No. 98/141
Number of pages: 37 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF) - European Department and International Monetary Fund (IMF) - European Department
Downloads 373
344.

Rethinking the Estate and Gift Tax: Overview

Number of pages: 87 Posted: 09 Mar 2001
Accepted Paper Series
Brookings Institution and University of Michigan, Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 373
345.

'Fiscal Policy' Before Keynes' General Theory

Number of pages: 32 Posted: 12 Oct 2018
Working Paper Series
University of Wisconsin - Oshkosh - Department of Economics
Downloads 371
346.

Examining the Association between Tax Risk and Tax Outcomes

Number of pages: 61 Posted: 12 Feb 2013 Last Revised: 19 Aug 2014
Working Paper Series
University of Missouri at Columbia - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and North Carolina State University

Multiple version iconThere are 2 versions of this paper

Downloads 370
347.

Federal Sentencing in the States: Some Thoughts on Federal Grants and State Imprisonment

Hastings Law Journal, Forthcoming, Fordham Law Legal Studies Research Paper No. 2634038
Number of pages: 47 Posted: 22 Jul 2015
Accepted Paper Series
Fordham University School of Law
Downloads 370
348.

Shopping for Lower Sales Tax Rates

Number of pages: 67 Posted: 06 Jan 2017 Last Revised: 14 May 2020
Working Paper Series
Northwestern University, Kellogg School of Management, Department of Finance, Rice University, Jones School of Business and University of Lugano - Faculty of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 368
349.

Investing for Retirement: The Moderating Effect of Fund Assortment Size on the 1/N Heuristic

Journal of Marketing Research, Forthcoming, Fox School of Business Research Paper No. 14-009
Number of pages: 39 Posted: 12 Mar 2009 Last Revised: 28 May 2014
Accepted Paper Series
Temple University - Fox School of Business and Management, University of Pittsburgh - Katz Graduate School of Business, University of Texas at Austin - Marketing, Boston College - Carroll School of Management and Boston College - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 367
350.

Green Eggs and Ham: The CISG, Path Dependence, and the Behavioural Economics of Lawyers’ Choices of Law in International Sales Contracts

Journal of Private International Law, Vol. 6, No. 2, pp. 417-464, 2010
Number of pages: 38 Posted: 24 Aug 2010
Accepted Paper Series
Monash University - Faculty of Law
Downloads 366