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Tax Law: International & Comparative Tax eJournal
499,209 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,865
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Incl. Electronic Paper Limitations on the Right to Credit Input Tax: Rio Tinto Services Limited v Commissioner of Taxation
Sydney Law School Research Paper No. 16/33
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: May 01, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Intersection of EU State Aid and U.S. Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors
21:3 Florida Tax Review 121 (2016)
Romero J.S. Tavares , Bret N. Bogenschneider and Marta Pankiv
Wirtschaftsuniversität Wien , Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: April 28, 2016
Accepted Paper Series
95 downloads

Incl. Electronic Paper Taxing Corruption in Australia and New Zealand
Lisa Marriott
Victoria University of Wellington
Date Posted: April 27, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper VAT/GST in a Global Digital Economy: Looking Ahead - Potential Solutions and the Framework to Make Them Work
Sydney Law School Research Paper No. 16/30
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: April 27, 2016
Last Revised: April 29, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper VAT Fraud Mutation, Part 2: CITIBank as a Transition
81 Tax Notes International 971 (March 14, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-12
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: April 27, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR
GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
Judith Freedman
University of Oxford - Faculty of Law
Date Posted: April 26, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper International Tax Reform By Means of Corporate Integration
Forthcoming in Florida Tax Review (Fall 2016), U of Houston Law Center No. 2016-A-6
Bret Wells
University of Houston Law Center
Date Posted: April 23, 2016
Accepted Paper Series
64 downloads

Incl. Electronic Paper The Path of the Law: Toward Legal Singularity
Benjamin Alarie
University of Toronto - Faculty of Law
Date Posted: April 21, 2016
Last Revised: April 30, 2016
Working Paper Series
87 downloads

Incl. Electronic Paper Panama Papers: A Celebral Global Madness and What Options to Mitigate this Scourge in the Realm for Prudent Financial Accountability Through Taxation
Assan Jallow
Gambia Revenue Authority
Date Posted: April 20, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 758
Céline Azémar and Dhammika Dharmapala
University of Glasgow and University of Chicago Law School
Date Posted: April 20, 2016
Last Revised: April 27, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Misconceptions About Emissions Trading in Europe
Woerdman, E. and A. Nentjes, ‘Misconceptions about Emissions Trading in Europe’, in: G.B. Ramello and A. Marciano (eds.), Law and Economics in Europe and the US: The Legacy of Juergen Backhaus, New York: Springer. (Forthcoming), University of Groningen Faculty of Law Research Paper,
Edwin Woerdman and Andries Nentjes
University of Groningen - Faculty of Law and University of Groningen - Faculty of Law
Date Posted: April 19, 2016
Accepted Paper Series
14 downloads

Tax Tilting and Politics: Some Theory and Evidence for Latin America
Journal of Macroeconomics, Vol. 44, No. June, 2015
James Peery Cover and Roberto Pasten
University of Alabama - Department of Economics, Finance and Legal Studies and University of Talca
Date Posted: April 16, 2016
Accepted Paper Series

Incl. Electronic Paper International Tax and Global Justice
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: April 13, 2016
Last Revised: April 21, 2016
Working Paper Series
39 downloads

Incl. Electronic Paper Remittances and Public Finances: Evidence from Oil-Price Shocks
ZEW - Centre for European Economic Research Discussion Paper No. 16-022
Zareh Asatryan , Benjamin Bittschi and Philipp Doerrenberg
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: April 12, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Selected International Aspects of Fundamental Tax Reform Proposals
51 U. Miami L. Rev. 1029 (1997)
Stephen E. Shay and Victoria Summers
Harvard Law School and International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: April 11, 2016
Working Paper Series
13 downloads

Incl. Electronic Paper In the Beginning: Taxation in Early Colonial New Zealand
Michael Littlewood
University of Auckland - Faculty of Law
Date Posted: April 11, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper What Are Tax Havens and Why Are They Bad?
Texas Law Review, Forthcoming
Conor Clarke

Date Posted: April 08, 2016
Accepted Paper Series
122 downloads

Incl. Electronic Paper How Many Harberger Triangles Does it Take to Fill One Okun Gap?
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-5
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: April 08, 2016
Working Paper Series
11 downloads

Incl. Electronic Paper The Relationship between Offshore Evasion and ‘Aggressive’ Tax Avoidance Arrangements: The HSBC Case
Financial Regulation International (Informa Law), 2016
Iulia Nicolescu
University of Warwick - School of Law
Date Posted: April 03, 2016
Last Revised: April 14, 2016
Accepted Paper Series
66 downloads

Incl. Electronic Paper The Smoothing and Informativeness of GAAP Effective Tax Rates
Paul Demere , Laura Yue Li , Petro Lisowsky and R. William Snyder
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: April 03, 2016
Working Paper Series
62 downloads

Incl. Electronic Paper Big Data and Tax Haven Secrecy
Florida Tax Review, Vol. 18, pp. 483-539, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: April 01, 2016
Accepted Paper Series
111 downloads

Incl. Electronic Paper Equity and Efficiency in Rationed Labor Markets
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-4
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: March 31, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Gender and Attitude Toward the Ethics of Tax Evasion: A Comparison of European and Asian Views
Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 4, 2015
Wei Wei and Robert W. McGee
Kyushu Sangyo University and Fayetteville State University - Department of Accounting
Date Posted: March 31, 2016
Accepted Paper Series
30 downloads

Market Structure, Pigouvian Taxation, and Welfare
Atlantic Economic Journal, vol. 25, no. 2, pp. 128-138, 1997
Rajeev K. Goel and Edward Hsieh
Illinois State University - Department of Economics and Independent
Date Posted: March 29, 2016
Last Revised: April 05, 2016
Accepted Paper Series

Incl. Electronic Paper Uniform vs Differential Excise Taxes Under the Second-Order Approach
Xavier Ruiz del Portal
University of Lleida
Date Posted: March 27, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Why Are Taxes Value Relevant? Cross-Country Evidence on the Proxy for Profitability Role of Tax Surprise
Jon N. Kerr
Baruch College - CUNY, Zicklin School of Business
Date Posted: March 26, 2016
Working Paper Series
41 downloads

Incl. Electronic Paper The ECJ, Retrospectivity and the Member States' Tax Revenues
British Tax Review 2006 (1) 91-112
Henk Vording and Allard Lubbers
Leiden University - Leiden Law School and Leiden University
Date Posted: March 22, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Latest Development of the CCCTB Directive Comments and Analysis of the Compromise Proposal of the CCCTB Directive 2014
Highlights & Insights on European Taxation, 2015
Shu-Chien Chen
University of Amsterdam - Faculty of Law
Date Posted: March 15, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis
CESifo Working Paper Series No. 5750
Matthew Gould and Matthew D. Rablen
University of Westminster and Brunel University London - Department of Social Sciences, Media and Communications
Date Posted: March 14, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper The Lesser of Two Evils: Double Tax Treaty Override or Treaty Abuse?
British Tax Review, No 1, 2016, pages 62-88
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: March 11, 2016
Accepted Paper Series
155 downloads

Incl. Electronic Paper The Multilateral Tax Instrument: How to Avoid a Stalemate on Distributional Issues?
British Tax Review, 2016
Dirk Maarten Broekhuijsen and Henk Vording
Leiden University - Leiden Law School and Leiden University - Leiden Law School
Date Posted: March 11, 2016
Last Revised: March 12, 2016
Accepted Paper Series
91 downloads

Incl. Electronic Paper A Demographic Study of Russian Attitudes Toward Tax Evasion
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 1, 2016
Galina Preobragenskaya and Robert W. McGee
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Date Posted: March 10, 2016
Accepted Paper Series
31 downloads

Incl. Electronic Paper Unilateral Responses to Tax Treaty Abuse: A Functional Approach
Brooklyn Journal of International Law, Vol. 41, 2016 (Forthcoming)
Omri Y. Marian
University of California, Irvine School of Law
Date Posted: March 10, 2016
Accepted Paper Series
55 downloads

Incl. Electronic Paper Changes? BEPs, Transfer Pricing for Intangibles, and CCAS
Global Transfer Pricing Conference - WU - Proceedings, 2016, Forthcoming
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: March 09, 2016
Last Revised: March 15, 2016
Working Paper Series
94 downloads

Incl. Electronic Paper Treaties in the Aftermath of BEPS
Brooklyn Journal of International Law, Forthcoming
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: March 09, 2016
Working Paper Series
92 downloads

Incl. Electronic Paper European Commission's Anti Tax Avoidance Package; A Stop Along the Route or the Final Destination?
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: March 09, 2016
Working Paper Series
57 downloads

Incl. Electronic Paper Submission to House Ways & Means Committee in Connection with February 24, 2016, Hearings on Intl. Corp Tax Reform -- Residence Based Tax System
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 08, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Submission to House Ways & Means Committee in Connection with February 24, 2016, Hearings on Intl. Corp Tax Reform -- Taxation of Accumulated Deferred Foreign Income
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 08, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Measuring Tax Treaty Negotiation Outcomes: The Actionaid Tax Treaties Dataset
International Centre for Tax and Development working paper 47, Institute of Development Studies.
Martin Hearson
London School of Economics & Political Science (LSE) - Department of International Relations
Date Posted: March 08, 2016
Working Paper Series
38 downloads

Incl. Electronic Paper Minimum Global Effective Corporate Tax Rate: The American Citizenship and Leadership Responsibility
Rifat Azam
Radzyner School of Law, Interdisciplinary Center Herzliya
Date Posted: March 08, 2016
Working Paper Series
47 downloads

Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook
69 Bull. Intl. Taxn. 10, Journals IBFD, 2015
Romero J.S. Tavares and Jeffrey P. Owens
Wirtschaftsuniversität Wien and Institute for Austrian and International Tax Law
Date Posted: March 07, 2016
Accepted Paper Series

Incl. Electronic Paper An Account of Recent Activity of the European Commission on Applying State Aid Rules to Income Taxes: In Retrospect and Prospect
Shafi U Khan Niazi
Monash Business School
Date Posted: March 06, 2016
Last Revised: April 29, 2016
Working Paper Series
89 downloads

Incl. Electronic Paper Attitudes Towards Tax Evasion in Turkey and Australia: A Comparative Study
Social Sciences, 2016
Robert W. McGee , Ken Devos and Serkan Benk
Fayetteville State University - Department of Accounting , Monash Business School and Inonu University
Date Posted: March 04, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper Frameworks for Evaluating Policy Approaches to Address the Competitiveness Concerns of Mitigating Greenhouse Gas Emissions
Resources for the Future Discussion Paper 16-06
Joseph E. Aldy
Harvard Kennedy School
Date Posted: February 28, 2016
Working Paper Series
19 downloads

Incl. Electronic Paper WTO Law Constraints on Border Tax Adjustment and Tax Credit Mechanisms to Reduce the Competitive Effects of Carbon Taxes
Resources for the Future Discussion Paper 16-03
Joel P. Trachtman
Tufts University - The Fletcher School of Law and Diplomacy
Date Posted: February 28, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Market Governance and Firm Performance Under China's State Capitalism
Management and Organization Review, 11(4): 711-713, December 2015
Douglas B. Fuller , Victor Shih and Ran Tao
King's College London - Department of Management , Northwestern University - Department of Political Science and Renmin University of China
Date Posted: February 28, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Market Power Rents and Climate Change Mitigation: A Rationale for Coal Taxes?
Crawford School of Public Policy CCEP Working Paper No. 1507
Philipp M. Richter , Roman Mendelevitch and Frank Jotzo
German Institute for Economic Research (DIW Berlin) , Technische Universität Berlin (TU Berlin) and Australian National University (ANU) - Crawford School of Public Policy
Date Posted: February 28, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper A Constructive U.S. Counter to EU State Aid Cases
Tax Notes International, pp. 167-170, 2016
Itai Grinberg
Georgetown University Law Center
Date Posted: February 26, 2016
Accepted Paper Series
80 downloads

Incl. Electronic Paper Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
WU International Taxation Research Paper Series No. 2015-28
Regina Ortmann and Erich Pummerer
Vienna University of Economics and Business and University of Innsbruck - Department of Accounting, Auditing and Taxation
Date Posted: February 26, 2016
Working Paper Series
92 downloads

Incl. Electronic Paper Countering Tax Avoidance at the EU Level after 'Luxleaks'. A History of Tax Rulings, Transparency and BEPS: Base Erosion Profit Shifting or Bending European Prospective Solutions?
Diritto e Pratica Tributaria Internazionale, Vol. XII, n. 4, 2015
Carlo Biz
Shearman & Sterling LLP
Date Posted: February 24, 2016
Last Revised: February 28, 2016
Accepted Paper Series
90 downloads


 

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