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JEL Code: H3

671,387 Total downloads

Viewing: 101 - 150 of 4,230 papers

101.

Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications

FIAS, The World Bank Group, 2009
Number of pages: 50 Posted: 21 Jan 2010 Last Revised: 24 Mar 2010
Accepted Paper Series
The World Bank
Downloads 936
102.

The Responsible Homeowner Reward: An Incentive-Based Solution to Strategic Mortgage Default

Number of pages: 18 Posted: 29 Jun 2010 Last Revised: 07 Dec 2011
Working Paper Series
London Business School - Institute of Finance and Accounting
Downloads 932
103.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Accepted Paper Series
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 4 versions of this paper

Downloads 928
104.

Anti-Corruption Programmes in Post-Communist Transition Countries and Changes in the Business Environment, 1999-2002

EBRD Working Paper No. 85
Number of pages: 41 Posted: 20 Jan 2004
Working Paper Series
European Bank for Reconstruction and Development (EBRD) and European Bank for Reconstruction and Development (EBRD)
Downloads 919
105.

The ECB as a Strategic Actor: Central Banking in a Politically Fragmented Monetary Union

C. Randall Henning, "The ECB as a Strategic Actor: Central Banking in a Politically Fragmented Monetary Union," in Europe's Crises: Economic and Political Challenges of the Monetary Union, edited by James A. Caporaso and Martin Rhodes (New York: Oxford University Press, Forthcoming)., School of International Service Research Paper No. 2015-1
Number of pages: 35 Posted: 14 Jan 2015 Last Revised: 20 Jan 2015
Accepted Paper Series
American University - School of International Service
Downloads 916
106.

The New Cognitive Property: Human Capital Law and the Reach of Intellectual Property

Texas Law Review, 2015 Forthcoming, San Diego Legal Studies Paper No. 14-170
Number of pages: 66 Posted: 02 Nov 2014
Working Paper Series
University of San Diego School of Law
Downloads 906
107.

Miles-Ezzell's Wacc Approach Yields Arbitrage

Number of pages: 15 Posted: 09 Oct 2001
Working Paper Series
Freie Universität Berlin
Downloads 905
108.

NGO Representation and Accountability: A Skeptical View

Number of pages: 6 Posted: 21 Oct 2007
Working Paper Series
Duquesne University
Downloads 905
109.

Transfer Pricing by U.S.-Based Multinational Firms

Tuck School of Business Working Paper No. 2006-33, US Census Bureau Center for Economic Studies Paper No. CES-WP- 08-29
Number of pages: 37 Posted: 17 Aug 2006
Working Paper Series
Dartmouth College - Tuck School of Business, Georgetown University - Department of Strategy/Economics/Ethics/Public Policy and Yale University - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 898
110.

Banking Crises Under Soft Legal Constraints Lessons from the Russian Meltdown

Number of pages: 38 Posted: 18 May 2001
Working Paper Series
University of Amsterdam - Finance Group
Downloads 878
111.

Transfer Pricing: Strategies, Practices, and Tax Minimization

Contemporary Accounting Research, Vol. 34, No. 1, 2017
Number of pages: 61 Posted: 13 Feb 2013 Last Revised: 22 Jul 2018
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, Boston University Questrom School of Business and University of Saskatchewan
Downloads 877
112.

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 870
113.

Mortgage Refinancing, Consumer Spending, and Competition: Evidence from the Home Affordable Refinance Program

Columbia Business School Research Paper No. 15-85, Kreisman Working Papers Series in Housing Law and Policy No. 27
Number of pages: 77 Posted: 21 Sep 2015 Last Revised: 24 Apr 2020
Working Paper Series
National University of Singapore, Federal Reserve Bank of Chicago, Office of the Comptroller of the Currency (OCC), University of Pennsylvania - The Wharton School, Columbia Business School - Finance and Economics, Stanford University and Georgia State University - J. Mack Robinson College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 866
114.

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 866
115.

The Evolution of Corporate Cash

Number of pages: 74 Posted: 07 Jul 2016 Last Revised: 22 Jun 2018
Working Paper Series
Duke University and Washington University in St. Louis - Olin Business School

Multiple version iconThere are 3 versions of this paper

Downloads 864
116.

The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform

Number of pages: 44 Posted: 29 Aug 2011 Last Revised: 11 Aug 2015
Working Paper Series
Peking University - Guanghua School of Management, Peking University, Guanghua School of Management and Antai College of Economics and Management, Shanghai Jiao Tong University
Downloads 860
117.

The Federal Gift Tax: History, Law, and Economics

OTA Papers 100
Number of pages: 60 Posted: 30 Oct 2006 Last Revised: 03 Dec 2007
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA)
Downloads 860
118.

Euro Area Fiscal Policies and the Crisis

ECB Occasional Paper No. 109
Number of pages: 81 Posted: 15 Apr 2010
Working Paper Series
United Nations University - Institute on Comparative Regional Integration Studies (UNU-CRIS)
Downloads 854
119.

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 853
120.

Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment

Number of pages: 20 Posted: 23 Jan 2007
Working Paper Series
Organization for Economic Co-Operation and Development (OECD) - Social Policy DivisionWorld Bank, Europe and Central Asia
Downloads 853
121.

COVID-19, the CARES Act, and Families' Financial Security

Number of pages: 39 Posted: 25 Jun 2020 Last Revised: 09 Jul 2020
Working Paper Series
Board of Governors of the Federal Reserve System, Board of Governors of the Federal Reserve System, Board of Governors of the Federal Reserve System and Board of Governors of the Federal Reserve System
Downloads 850
122.

Statistical, Identifiable and Iconic Victims and Perpetrators

Number of pages: 23 Posted: 07 Mar 2005
Working Paper Series
Carnegie Mellon University - Department of Social and Decision Sciences, Carnegie Mellon University - Department of Psychology and Stanford Law School
Downloads 846
123.

The Real Difference in Corporate Law between the United States and Continental Europe: Distribution of Powers

Harvard Law and Economics Discussion Paper No. 490
Number of pages: 80 Posted: 20 Nov 2004
Working Paper Series
KU Leuven - Jan Ronse Institute for Company and Financial Law

Multiple version iconThere are 2 versions of this paper

Downloads 843
124.

Frictions as a Constraint on Tax Planning

Number of pages: 77 Posted: 20 Mar 2001
Working Paper Series
Columbia University - Law School
Downloads 841
125.

Real Effects of Private Country-by-Country Disclosure

Number of pages: 55 Posted: 14 Jun 2019 Last Revised: 05 Jun 2021
Working Paper Series
University of Texas at Austin and London Business School - Department of Accounting
Downloads 836
126.

Voice or Public Sector Management? An Empirical Investigation of Determinants of Public Sector Performance Based on a Survey of Public Officials

June 2002
Number of pages: 45 Posted: 20 Jul 2002
Working Paper Series
Natural Resource Governance Institute (NRGI), International Monetary Fund (IMF) and Central Bank of the Republic of Turkey
Downloads 828
127.

Corruption, Governmental Activities, and Markets

Number of pages: 23 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 822
128.

The Uselessness of Public Use

Columbia Law Review, Vol. 106, Pg. 1412, 2006, U of Penn, Inst for Law & Econ Research Paper No. 06-11, Bar Ilan Univ. Pub Law Working Paper No. 06-5, Fordham Law Legal Studies Research Paper No. 903805
Number of pages: 38 Posted: 23 May 2006 Last Revised: 31 Jul 2009
Accepted Paper Series
Bar Ilan University - Faculty of Law and Hebrew University of Jerusalem - Faculty of Law
Downloads 817
129.

Is the Effective Tax Rate an Effective Performance Measure?

Number of pages: 20 Posted: 29 Jul 2005
Working Paper Series
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads 816
130.

Numerical Comparative Law - Do We Need Statistical Evidence in Law in Order to Reduce Complexity?

Cardozo Journal of International and Comparative Law, Vol. 13, pp. 521-540, 2005
Number of pages: 20 Posted: 23 Mar 2004
Accepted Paper Series
European University Institute (EUI)
Downloads 809
131.

Tax Compliance and Enforcement: New Research and Its Policy Implications

Ross School of Business Paper No. 1302
Number of pages: 85 Posted: 03 Feb 2016 Last Revised: 17 Feb 2016
Working Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 804
132.

The Myth of the Rational Borrower: Rationality, Behaviorism, and the Misguided 'Reform' of Bankruptcy Law

Texas Law Review, Vol. 84, pp. 1481-1565, 2006, Brooklyn Law School, Legal Studies Paper No. 37, Fordham Law Legal Studies Research Paper No. 96
Number of pages: 85 Posted: 24 Aug 2005
Accepted Paper Series
Fordham University School of Law and Brooklyn Law School
Downloads 803
133.

An Historical Walk Through Recent Financial Crises

PIER Working Paper No. 11-019
Number of pages: 26 Posted: 08 Jul 2011
Working Paper Series
MBA Poznan-Atlanta and City University of New York, CUNY City College of New York - Department of Economics
Downloads 799
134.

From Slowdown to Lockdown: Effects of the COVID-19 Crisis on Small Firms in India

Number of pages: 32 Posted: 01 Jun 2020
Working Paper Series
Oxford Policy Management India Private Ltd. and University of California, Irvine
Downloads 791
135.

Tax Compliance and the Reformed IRS

George Mason Law & Economics Research Paper No. 03-13; U of Texas, Public Law Research Paper No. 50
Number of pages: 41 Posted: 28 Mar 2003
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 781
136.

Fiscal Policy, Private Investment and Economic Growth: Evidence from G-7 Countries

Number of pages: 27 Posted: 27 Oct 2003
Working Paper Series
Zayed University
Downloads 778
137.

The Revenue Demands of Public Employee Pension Promises

Number of pages: 63 Posted: 16 Dec 2011 Last Revised: 16 Oct 2012
Working Paper Series
Simon Business School, University of Rochester and Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 775
138.

Economic Reactions to Public Finance Consolidation: A Survey of the Literature

ECB Occasional Paper No. 38
Number of pages: 31 Posted: 11 Nov 2005
Working Paper Series
European Central Bank (ECB)
Downloads 774
139.

Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared

William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57
Number of pages: 94 Posted: 11 Jul 2016 Last Revised: 22 Oct 2016
Accepted Paper Series
Indpendent (Deceased) and Texas A&M University School of Law
Downloads 768
140.

Consumption and Debt Response to Unanticipated Income Shocks: Evidence from a Natural Experiment in Singapore

Number of pages: 77 Posted: 04 Apr 2013 Last Revised: 24 Jul 2014
Working Paper Series
National University of Singapore and HKU Business School
Downloads 758
141.

The Thunder of History: The Origins and Development of the New Fiscal Sociology

THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, eds., New York: Cambridge University Press, 2009, Indiana Legal Studies Research Paper No. 147
Number of pages: 29 Posted: 26 Aug 2009 Last Revised: 09 Jul 2013
Accepted Paper Series
University of California, San Diego (UCSD), American Bar Foundation and Northwestern University
Downloads 752
142.

Paraísos Fiscales, Wealth Taxation, and Mobility

Number of pages: 71 Posted: 21 Aug 2020 Last Revised: 06 Jun 2021
Working Paper Series
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Barcelona - Institut d'Economia de Barcelona (IEB) and Columbia Business School - Economics Department

Multiple version iconThere are 2 versions of this paper

Downloads 748
143.

Risk Tolerance and Goals-Based Savings Behavior of Households: The Role of Financial Literacy

Journal of Personal Finance, Forthcoming
Number of pages: 28 Posted: 16 Feb 2017
Accepted Paper Series
University of Georgia, University of Missouri, University of Georgia - Department of Housing & Consumer Economics and University of Georgia
Downloads 744
144.

Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes

Contemporary Accounting Research, Vol. 27, No. 2, pp. 43-358
Number of pages: 50 Posted: 17 Dec 2008 Last Revised: 06 Jan 2012
Accepted Paper Series
University of Georgia, University of Wisconsin - Madison and Texas A&M University - Department of Accounting
Downloads 740
145.

Failure Is an Option: Institutional Change, Entrepreneurial Risk and New Firm Growth

Eberhart, R.N., C.E. Eesley, K.M. Eisenhardt. 2017 Organization Science 28(1) 93-112.
Number of pages: 39 Posted: 10 Jan 2012 Last Revised: 25 Oct 2017
Accepted Paper Series
Stanford University Graduate School of Business, Stanford University - Management Science & Engineering and Stanford University - Department of Management Science & Engineering
Downloads 740
146.

Mapping the Future of Insider Trading Law: Of Boundaries, Gaps, and Strategies

Columbia Business Law Review, 2013, Columbia Law and Economics Working Paper No. 439, ECGI - Law Working Paper No. 204
Number of pages: 42 Posted: 21 Feb 2013 Last Revised: 04 May 2013
Accepted Paper Series
Columbia Law School
Downloads 736
147.

Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data

ZEW - Centre for European Economic Research Discussion Paper No. 06-084
Number of pages: 29 Posted: 10 Jan 2007 Last Revised: 26 Dec 2012
Working Paper Series
Universität zu Köln
Downloads 736
148.

Workfare as an Effective Way to Fight Poverty: The Case of India's NREGS

Number of pages: 33 Posted: 03 Feb 2009 Last Revised: 22 Mar 2013
Working Paper Series
Brookings Institution and University of St. Gallen - Swiss Institute for Empirical Economic Research (SEW)
Downloads 731
149.

Smarter Finance for Cleaner Energy: Open up Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs) to Renewable Energy Investment

Brookings Remaking Federalism/Renewing the Economy Series, 2012
Number of pages: 8 Posted: 12 Nov 2012
Accepted Paper Series
Texas A&M University School of Law and Steyer-Taylor Center for Energy Policy and Finance
Downloads 723
150.

The Floor-Leverage Rule for Retirement

Number of pages: 26 Posted: 20 Nov 2011
Working Paper Series
Financial Engines, Inc. and Stanford Graduate School of Business
Downloads 716