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JEL Code: H22

126,815 Total downloads

Viewing: 1 - 50 of 863 papers

1.

Taxing the Rich: Issues and Options

Number of pages: 51 Posted: 18 Sep 2019 Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads 6,551
2.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 5,433
3.

Three Views on the Ethics of Tax Evasion

Andreas School of Business Working Paper
Number of pages: 41 Posted: 09 Nov 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 2,922
4.

Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition

Journal of Political Economy, Vol. 121, No. 3, Forthcoming
Number of pages: 62 Posted: 08 Jan 2009 Last Revised: 06 Mar 2013
Accepted Paper Series
Microsoft and University of Tokyo - Graduate School of Economics
Downloads 2,387
5.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 2,024
6.

Functional Forms for Tractable Economic Models and the Cost Structure of International Trade

Number of pages: 61 Posted: 26 Sep 2018 Last Revised: 26 Sep 2018
Working Paper Series
University of Tokyo - Graduate School of Economics and Microsoft
Downloads 1,840
7.

Accounting Regulation and Regulation of Accounting: Theories and the Brazilian Case of Convergence to IFRS

Number of pages: 23 Posted: 24 Oct 2008
Working Paper Series
Brazilian School of Public and Business Administration
Downloads 1,828
8.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,792
9.

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

IMF Working Paper No. 07/31
Number of pages: 35 Posted: 21 Feb 2007
Working Paper Series
University College London - Department of Economics and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 1,670
10.

Measuring Long-Run Gasoline Price Elasticities in Urban Travel Demand

Number of pages: 78 Posted: 09 Dec 2018 Last Revised: 01 Sep 2021
Working Paper Series
University of Florida
Downloads 1,606
11.

The Economic Consequences of the French Wealth Tax

La Revue de Droit Fiscal, Vol. 14, p. 5, April 2007
Number of pages: 25 Posted: 16 Aug 2009 Last Revised: 17 Jun 2011
Accepted Paper Series
KEDGE Business School
Downloads 1,561
12.

How Do Changes In Housing Voucher Design Affect Rent and Neighborhood Quality?

Kreisman Working Papers Series in Housing Law and Policy No. 48
Number of pages: 58 Posted: 24 Apr 2013 Last Revised: 16 Feb 2018
Working Paper Series
New York University (NYU) - Robert F. Wagner Graduate School of Public Service, and University of Chicago
Downloads 1,506
13.

Is the Value Added Tax Naturally Progressive?

Number of pages: 24 Posted: 27 Apr 2006
Working Paper Series
Queen's University - Department of Economics, Eastern Mediterranean University - Department of Banking and Finance and Queen's University - Department of Economics
Downloads 1,276
14.

What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax

63 Tax Law Review 1 (2009)., NYU Law and Economics Research Paper No. 08-42
Number of pages: 113 Posted: 28 Sep 2008 Last Revised: 26 Jun 2017
Accepted Paper Series
New York University School of Law
Downloads 1,239
15.

Is Tax Competition Harmful?

Barry University Andreas School of Business Working Paper
Number of pages: 9 Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,222
16.

The Impact of a 'Soda Tax' on Prices: Evidence from French Micro Data

Banque de France Working Paper No. 415
Number of pages: 29 Posted: 22 Dec 2012
Working Paper Series
Banque de France - Economic Study and Research Division, Aix-Marseille University, Banque de France and Banque de France
Downloads 1,138
17.

Do Larger Health Insurance Subsidies Benefit Patients or Producers? Evidence from Medicare Advantage

Becker Friedman Institute for Research in Economics Working Paper No. 2018-6
Number of pages: 94 Posted: 03 Sep 2014 Last Revised: 07 Feb 2018
Working Paper Series
University of Texas at Austin, University of Texas at Austin and University of Chicago Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,104
18.

The Effect of the Frequency of Holdings Data on Conclusions About Mutual Fund Management Behavior

Bloomberg Portfolio Research Paper No. 2010-04-FRONTIERS
Number of pages: 39 Posted: 03 Aug 2006 Last Revised: 07 Apr 2010
Working Paper Series
New York University (NYU) - Department of Finance, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 1,002
19.

How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World

Tax Notes, Vol. 155, No. 8, May 2017, Tax Forum Paper No. 680
Number of pages: 45 Posted: 01 Feb 2017 Last Revised: 14 Jul 2017
Accepted Paper Series
Proskauer Rose LLP
Downloads 999
20.

Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

Hamilton Project Discussion Paper No. 2007-07
Number of pages: 64 Posted: 18 Jun 2007 Last Revised: 29 Jan 2020
Accepted Paper Series
New York University School of Law
Downloads 951
21.

Who Benefits from Repealing Tampon Taxes? Empirical Evidence from New Jersey

Number of pages: 37 Posted: 18 Jul 2017 Last Revised: 20 Apr 2018
Working Paper Series
University of Richmond - School of Law and Washington University in St. Louis - School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 869
22.

Estate Tax Reform: Issues and Options

Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Number of pages: 16 Posted: 26 Dec 2008 Last Revised: 04 Mar 2009
Accepted Paper Series
New York University School of Law
Downloads 868
23.

Who Pays the Corporate Tax in a Global Economy?

National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54 Posted: 09 Feb 2013
Accepted Paper Series
UCLA School of Law
Downloads 867
24.

The Undocumented Immigrant Tax: Enriching Americans from Sea to Shining Sea

Chapman University Law Research Paper No. 2008
Number of pages: 37 Posted: 02 Nov 2008 Last Revised: 26 Nov 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 863
25.

Taxation and Market Power in the Legal Marijuana Industry

RAND Journal of Economics, Vol. 52(3), p. 559-595
Number of pages: 59 Posted: 23 Sep 2018 Last Revised: 24 Sep 2021
Accepted Paper Series
University of California, Los Angeles (UCLA) - Anderson School of Management and Yale School of Management
Downloads 817
26.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 816
27.

Lobbying and Taxes

American Journal of Political Science, Vol. 53, Issue 4. p. 893-909
Number of pages: 37 Posted: 10 Jan 2008 Last Revised: 10 Dec 2011
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, University of California, San Diego - School of Global Policy and Strategy and NYU Abu Dhabi
Downloads 778
28.

Goods and Service Tax in India – Challenges and Opportunities

Number of pages: 17 Posted: 25 Sep 2010
Working Paper Series
Supreme Court of Nepal
Downloads 754
29.

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 732
30.

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 710
31.

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 688
32.

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 655
33.

Aggregate-Plus Theory of Partnership Taxation

Georgia Law Review, Vol. 43, p. 717, 2009
Number of pages: 68 Posted: 18 Apr 2008 Last Revised: 30 Jun 2009
Accepted Paper Series
Brooklyn Law School
Downloads 652
34.

Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?

IZA Discussion Paper No. 6030
Number of pages: 90 Posted: 23 Oct 2011
Working Paper Series
Organization for Economic Co-Operation and Development (OECD) - Social Policy DivisionWorld Bank, Europe and Central Asia and affiliation not provided to SSRN
Downloads 652
35.

Fixing Five Flaws of the Tax Cuts and Jobs Act

11(2) Columbia Journal of Tax Law 31-75 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-11
Number of pages: 52 Posted: 13 Jun 2019 Last Revised: 13 Jan 2021
Accepted Paper Series
UCLA School of Law
Downloads 635
36.

Can Road Charges Alleviate Congestion?

Number of pages: 50 Posted: 19 Oct 2017
Working Paper Series
University of Melbourne - Department of Economics and University of Melbourne - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 609
37.

Government Subsidies: Concepts, International Trends, and Reform Options

IMF Working Paper No. 95/91
Number of pages: 58 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF) - African Department, affiliation not provided to SSRN and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 557
38.

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 556
39.

The incidence of student loan subsidies: Evidence from the PLUS program

Number of pages: 51 Posted: 28 Jul 2016 Last Revised: 05 Aug 2021
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Finance and Emory University - Department of Finance
Downloads 544
40.

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 534
41.

Time for Permanent Estate Tax Reform

University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14 Posted: 12 Sep 2012 Last Revised: 19 Feb 2014
Accepted Paper Series
Quinnipiac University School of Law
Downloads 471
42.

The 'Illegal' Tax

Connecticut Public Interest Law Journal, Vol. 11, pp. 93-132, Fall/Winter 2011
Number of pages: 39 Posted: 19 Mar 2012
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 470
43.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Accepted Paper Series
Boston College Law School
Downloads 465
44.

The 'Silver Spoon' Tax: How to Strengthen Wealth Transfer Taxation

Washington Center for Equitable Growth, Delivering Equitable Growth: Strategies for the Next Administration (Fall, 2016)
Number of pages: 16 Posted: 01 Nov 2016
Accepted Paper Series
New York University School of Law
Downloads 462
45.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 51 Posted: 05 May 2020 Last Revised: 24 Feb 2021
Working Paper Series
Vienna University of Economics and Business, WHU - Otto Beisheim School of Management and Vienna University of Economics and Business
Downloads 454
46.

Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax

In Tackling the Tax Code: Efficient and Equitable Ways to Raise Revenue, 48-88 (Jay Shambaugh & Ryan Nunn eds, 2020, NYU Law and Economics Research Paper No. 20-11
Number of pages: 47 Posted: 25 Feb 2020 Last Revised: 17 Jun 2020
Accepted Paper Series
New York University School of Law
Downloads 454
47.

Optimal Tax Policy and the Symmetries of Ignorance

Tax Law Review, Vol. 66, p. 1, 2012, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19, U of Penn Law School, Public Law Research Paper No. 11-21
Number of pages: 62 Posted: 03 Jun 2011 Last Revised: 14 Jul 2016
Accepted Paper Series
University of Pennsylvania Law School
Downloads 452
48.

The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion

Number of pages: 32 Posted: 19 Jan 2001
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 430
49.

In a World Without Borders: The Impact of Taxes on Internet Commerce

Number of pages: 29 Posted: 04 Feb 1999
Working Paper Series
University of Chicago - Booth School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 399
50.

Taxation for the 21ST Century: The Automated Payment Transaction (APT) Tax

Economic Policy, October 2000
Number of pages: 41 Posted: 24 Feb 2016
Accepted Paper Series
University of Wisconsin - Madison - Department of Economics
Downloads 399