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JEL Code: H71

170,505 Total downloads

Viewing: 1 - 50 of 1,447 papers

1.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University - Accounting, Utah State University - School of Accountancy and Brigham Young University
Downloads 4,243
2.

Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes

Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83 Posted: 14 Feb 2005
Accepted Paper Series
Harvard University - Harvard Law School and Northwestern University - Pritzker School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 2,465
3.

Political Economy at Any Speed: What Determines Traffic Citations?

Number of pages: 38 Posted: 08 Feb 2007 Last Revised: 07 Oct 2009
Working Paper Series
Clemson University - John E. Walker Department of Economics and George Mason University - Buchanan Center Political Economy
Downloads 1,686
4.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 1,656
5.

Carousel Fraud in the EU: A Digital Vat Solution

Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8 Posted: 15 Aug 2006
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,383
6.

The Myth of State Competition in Corporate Law

Number of pages: 72 Posted: 02 Jan 2003
Accepted Paper Series
New York University School of Law and Tel Aviv University - Buchmann Faculty of Law
Downloads 1,238
7.

Tax Policy in the European Union

CESifo Working Paper Series No. 758
Number of pages: 94 Posted: 21 Oct 2002
Working Paper Series
University of Maastricht - Department of Economics
Downloads 1,232
8.

Publicly Financed New Sports Facilities: Are They Economically Justifiable? A Case Study of the Los Angeles Staples Center

University of Miami Business Law Review, Vol. 10, No. 3, pp. 435, Spring/Summer 2002
Number of pages: 33 Posted: 11 Aug 2006
Accepted Paper Series
Chapman University, The Dale E. Fowler School of Law
Downloads 1,215
9.

International Tax Arbitration

Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19 Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney Law School
Downloads 1,138
10.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,105
11.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,104
12.

The Senate Immigration Bill Rewards Lawbreaking: Why the Dream Act is a Nightmare

Heritage Foundation Backgrounder, No. 1960, August 14, 2006
Number of pages: 5 Posted: 27 Feb 2008
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,059
13.

The Internet as a Tax Haven? The Effect of the Internet on Tax Competition

Number of pages: 58 Posted: 21 Sep 2013 Last Revised: 26 May 2020
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 1,058
14.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 1,056
15.

Implications of the Coronavirus on Sales Tax Revenue and Local Government Fiscal Health

Journal of Public and Nonprofit Affairs, 2020, Vol. 6, No. 3: 377-400
Number of pages: 41 Posted: 10 Apr 2020 Last Revised: 02 Dec 2020
Accepted Paper Series
North Carolina State University and University of Central Florida
Downloads 1,001
16.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads 977
17.

The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions

Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Number of pages: 33 Posted: 16 Aug 2012 Last Revised: 23 Nov 2015
Accepted Paper Series
Babson College, Bentley University and Bentley University
Downloads 943
18.

Designing a Tax Administration Reform Strategy: Experiences and Guidelines

IMF Working Paper No. 97/30
Number of pages: 36 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 924
19.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads 912
20.

The Economic Effects of Federalism and Decentralization - A Cross-Country Assessment

CESifo Working Paper Series No. 2766
Number of pages: 37 Posted: 26 Nov 2008 Last Revised: 10 Sep 2009
Working Paper Series
University of Hamburg - Institute of Law & Economics and Phillips University Marburg
Downloads 910
21.

Sources of Revenue and Government Performance: Evidence from Colombia

Number of pages: 50 Posted: 17 Nov 2018 Last Revised: 30 Oct 2020
Working Paper Series
University of Chicago - Harris School of Public Policy
Downloads 878
22.

Is 'Internal Consistency' Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation

University of Georgia Legal Studies Research Paper No. 07-005, New York University School of Law Tax Law Review, Forthcoming
Number of pages: 46 Posted: 21 Feb 2007
Accepted Paper Series
University of Georgia School of Law
Downloads 869
23.

To Serve and Collect: The Fiscal and Racial Determinants of Law Enforcement

GMU Working Paper in Economics No. 16-17
Number of pages: 33 Posted: 10 Mar 2016 Last Revised: 11 Sep 2018
Working Paper Series
Clemson University - John E. Walker Department of Economics, George Mason University - Buchanan Center Political Economy and George Mason University - Department of Economics
Downloads 859
24.

Behavioral Responses to State Income Taxation of High Earners: Evidence from California

Number of pages: 79 Posted: 03 Oct 2019 Last Revised: 24 May 2021
Working Paper Series
Stanford Graduate School of Business and Stanford Graduate School of Business
Downloads 837
25.

Freedom of Choice in European Corporate Law

Yale Journal of International Law, Vol. 29, No. 2, 2004
Number of pages: 69 Posted: 04 Aug 2003 Last Revised: 01 Apr 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 822
26.

The Effects of Fiscal Institutions on Public Finance: A Survey of the Empirical Evidence

Number of pages: 32 Posted: 06 Dec 2001
Working Paper Series
Universität St. Gallen
Downloads 790
27.

Criminal Deterrence When There are Offsetting Risks: Traffic Cameras, Vehicular Accidents, and Public Safety

Number of pages: 47 Posted: 30 Nov 2017
Working Paper Series
Case Western Reserve University - Weatherhead School of Management and University of Arizona
Downloads 773
28.

Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program

Number of pages: 59 Posted: 28 Oct 2011 Last Revised: 21 Jul 2015
Working Paper Series
University of Zurich and University of Michigan at Ann Arbor - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 721
29.

Harmonized 'Goods and Service Tax' in India: A Backgrounder

Excise and Customs Reporter, Vol. 191(1) (May 2012)(pp. 1SF-20SF)
Number of pages: 21 Posted: 14 Sep 2008 Last Revised: 04 Jun 2012
Accepted Paper Series
Supreme Court of India
Downloads 719
30.

The Rise of School-Supporting Nonprofits

Number of pages: 39 Posted: 04 Dec 2013 Last Revised: 18 Feb 2014
Working Paper Series
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and School of Public & Environmental Affairs
Downloads 715
31.

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 683
32.

Film Tax Credits and the Economic Impact of the Film Industry on Georgia’s Economy

Bagwell Center Policy Brief, July 2019
Number of pages: 23 Posted: 08 Feb 2020 Last Revised: 08 Feb 2020
Working Paper Series
Kennesaw State University
Downloads 678
33.

Investor Tax Credits and Entrepreneurship: Evidence from U.S. States

NYU Stern School of Business
Number of pages: 114 Posted: 08 May 2020 Last Revised: 08 Oct 2021
Working Paper Series
Carnegie Mellon University - Tepper School of Business, New York University (NYU) - Leonard N. Stern School of Business, Kellogg School of Management - Department of Finance, UCLA Anderson School of Management and University of Virginia - Darden School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 653
34.

Levy of Income Tax on Intellectual Property

Number of pages: 12 Posted: 01 Mar 2014
Working Paper Series
Symbiosis International University
Downloads 621
35.

Capturing Four Budget Deficit Theories in a Simple Graphical Model

Number of pages: 10 Posted: 22 Nov 2009
Working Paper Series
University of Applied Sciences Kaiserslautern and University of Hildesheim
Downloads 604
36.

A New Approach to Corporate Choice of Law

Vanderbilt Journal of Transnational Law, Vol. 38, No. 1, p. 51, 2005
Number of pages: 57 Posted: 24 Sep 2003 Last Revised: 31 Mar 2011
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 601
37.

The Taxation of Cloud Computing and Digital Content

Tax Notes, Vol. 140, No. 4, July, 22, 2013, Tax Notes International, Vol. 71, No. 4, July, 22, 2013, State Tax Notes, Vol. 69, No. 4, July 22, 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-26
Number of pages: 37 Posted: 03 Aug 2013
Accepted Paper Series
University of Pennsylvania Law School
Downloads 592
38.

Debt and Taxes? The Effect of TCJA Interest Limitations on Capital Structure

Number of pages: 45 Posted: 14 Jun 2019 Last Revised: 11 Sep 2020
Working Paper Series
The University of North Carolina at Charlotte, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 585
39.

Fiscal Federalism and Tax Progressivity: Should the Federal Income Tax Encourage State and Local Redistribution?

Number of pages: 49 Posted: 14 May 2004
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law
Downloads 577
40.

Can Pigou at the Polls Stop US Melting the Poles?

Number of pages: 74 Posted: 17 Jun 2019 Last Revised: 30 Jul 2021
Working Paper Series
Michigan State University - Department of Economics, University of Pennsylvania - School of Social Policy & Practice and University of Houston - Department of Political Science
Downloads 572
41.

Do States Tax Wireless Services Inefficiently? Evidence on the Price Elasticity of Demand

Virginia Tax Review, Vol. 24, No. 2, pp. 249-261, Fall 2004
Number of pages: 14 Posted: 17 Apr 2004
Accepted Paper Series
Economists Incorporated and Criterion Economics, Inc.
Downloads 561
42.

Sales Taxation in Canada: The GST-HST-QST-RST 'System'

Revision of paper present at American Tax Policy Institute Conference on Structuring a Federal VAT: Design and Coordination Issues, Washington, D.C., February 18-19, 2009
Number of pages: 53 Posted: 05 Jun 2009
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management and Faculty of Business, Humber Institute of Technology & Advanced Learning
Downloads 559
43.

The Relationship between the WTO Agreement on Agriculture and the Agreement on Subsidies and Countervailing Measures

University of Cambridge Faculty of Law Research Paper No. 38/2015
Number of pages: 19 Posted: 07 Jul 2015 Last Revised: 14 Jul 2015
Working Paper Series
University of Cambridge - Faculty of Law
Downloads 543
44.

Dynamics of Fuel Demand Elasticity: Evidence from Subsidy Reforms

Number of pages: 41 Posted: 06 Jan 2019 Last Revised: 20 Apr 2020
Working Paper Series
Economic Research Forum, Khatam University and HEC Montreal
Downloads 530
45.

Competitive, Political, and Economic Factors Influencing State Tax Policy Changes

Number of pages: 45 Posted: 01 May 2001
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 528
46.

Public Sector Decentralization: Measurement Concepts and Recent International Trends

ZEW - Centre for European Economic Research Discussion Paper No. 04-074
Number of pages: 36 Posted: 15 Oct 2004 Last Revised: 15 Aug 2008
Working Paper Series
Center for European Economic Research (ZEW)
Downloads 523
47.

Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments

Number of pages: 32 Posted: 15 Dec 2003
Working Paper Series
Walter Eucken Institute, Universität St. Gallen and University of St. Gallen - CREMA
Downloads 518
48.

Bankruptcy, Backwards: The Problem of Quasi-Sovereign Debt

Yale Law Journal, Vol. 121, p. 888, 2012, American University, WCL Research Paper No. 2012-06
Number of pages: 56 Posted: 24 Dec 2011 Last Revised: 04 Feb 2012
Accepted Paper Series
Georgetown University Law Center
Downloads 511
49.

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 508
50.

Persecuting Plastic Bags

Excerpt from Adam J. Hoffer and Todd Nesbit, eds., For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century. Arlington, VA: Mercatus Center at George Mason University, 2018.
Number of pages: 10 Posted: 04 May 2018
Accepted Paper Series
Berry College - Campbell School of Business
Downloads 508