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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
394,883 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,573
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Incl. Electronic Paper The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?
ILSA Journal of International & Comparative Law, Vol. 21, No. 2, 2015
Bruce W. Bean and Abbey Wright Farnsworth
Michigan State University - College of Law and Independent
Date Posted: February 27, 2015
Accepted Paper Series
101 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Who Should Decide Whether the Apple Is Rotten? Tax Disclosure and Corporate Political Agency
Columbia Journal of Tax Law, Forthcoming
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: February 26, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Fiscal Impact of the Trans-Tasman Travel Arrangement: Wither CER?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Cost Sharing of Pensions Paid Under the 2001 New Zealand-Australia Social Security Agreement: Should It Be Time for Change?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case
WU International Taxation Research Paper Series No. 2015 - 07
Yuya Suzuki
GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES
Date Posted: February 25, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems
WU International Taxation Research Paper Series No. 2015 - 06
Annika Hegemann , Angela Kunoth , Kristina Rupp and Caren Sureth
University of Paderborn , University of Cologne - Institute of Mathematics , University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper Beyond Territorial and Worldwide Systems of International Taxation
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: February 22, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Mining Taxation in Colombia
Documento CEDE No. 2014-49
Duanjie Chen and Guillermo E. Perry
University of Calgary - The School of Public Policy and Universidad de los Andes, Colombia - Department of Economics
Date Posted: February 22, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis
(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Benjamin Alarie , Kalmen H. Datt , Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law , University of New South Wales (UNSW) , University of Canterbury and University of New South Wales Faculty of Law
Date Posted: February 21, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Find It and Tax It: From TIEAs to IGAs
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 21, 2015
Working Paper Series
80 downloads

Incl. Electronic Paper Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments
Tax Notes Vol. 146, No. 4, 2015
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: February 21, 2015
Accepted Paper Series
46 downloads

Incl. Electronic Paper Defining 'Environmental Taxes': Input from the Court of Justice of the European Union
© 2014 Federica Pitrone. Originally published in 69 Bull. Intl. Taxn. 1, pp. 58-64, Journals IBFD. Bulletin for International Taxation is available online. ,
Federica Pitrone
Maastricht University
Date Posted: February 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Foreign Account Tax Compliance Act – An Overview
Ashish Karundia
Independent
Date Posted: February 18, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper All or Nothing? The Obama Budget Proposals and BEPS
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 18, 2015
Working Paper Series
41 downloads

Incl. Electronic Paper Richer (and Holier) than Thou? The Effect of Relative Income Improvements on Demand for Redistribution
GMU Working Paper in Economics No. 15-10
Mounir Karadja , Johanna Mollerstrom and David Seim
Stockholm University - Institute for International Economic Studies (IIES) , George Mason University - Department of Economics and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 16, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: February 15, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Economic Freedom and the Size of Government
James E. Mahon Jr.
Williams College
Date Posted: February 14, 2015
Last Revised: February 19, 2015
Working Paper Series
130 downloads

Incl. Electronic Paper The Challenge of Tax Avoidance for Social Justice in Taxation
H.P. Gaisbauer et al. (eds.), Philosophical Explorations of Justice and Taxation (Springer International, 2015), 83-98.
Benjamin Alarie
University of Toronto - Faculty of Law
Date Posted: February 12, 2015
Last Revised: February 13, 2015
Accepted Paper Series
51 downloads

Incl. Electronic Paper Environmental vs. Traditional Border Tax Adjustments: Combating Global Environmental Challenges Through Tax Law
WU International Taxation Research Paper Series No. 2015-05
Alice Pirlot
Catholic University of Louvain (UCL)
Date Posted: February 09, 2015
Last Revised: February 10, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Discussing Measures to Address the Risk of Carbon Leakage in EU Climate Change Policy: Coordinating Taxation, Emission Trading and State Aid
WU International Taxation Research Paper Series No. 2015-04
Claudia Dias Soares
Portuguese Catholic University - Porto
Date Posted: February 09, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Would Environmental Taxes by Any Other Name Smell Sweet?
WU International Taxation Research Paper Series No. 2015-03
Federica Pitrone
Maastricht University
Date Posted: February 09, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Mismatches in the Concept of Environmental Taxes
WU International Taxation Research Paper Series No. 2015-02
Elizabeth Gil Garcia
Universidad de Alicante
Date Posted: February 09, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Spanish Tax Credit for Investments in Environmental Protection: An Example of a Tax Incentive Compatible with EU Rules on State Aid
WU International Taxation Research Paper Series No. 2015-01
María Cruz Barreiro Carril
University of Vigo
Date Posted: February 09, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper The Rise of Effective States in Europe
Forthcoming, Journal of Economic History
Mark Dincecco
University of Michigan at Ann Arbor
Date Posted: February 08, 2015
Last Revised: February 22, 2015
Accepted Paper Series
53 downloads

Incl. Electronic Paper Prices vs. Equity in International Climate Policy: A Broad Perspective
Lucas Bretschger and Janick Christian Mollet
Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich and Swiss Federal Institute of Technology Zurich - CER-ETH - Center of Economic Research at ETH Zurich
Date Posted: February 08, 2015
Working Paper Series
9 downloads

Tax Amnesty as a Transitional Bridge to Automatic Exchange of Information
Bulletin for International Taxation (IBFD), Volume 69, No 3
Vokhid Urinov
McGill University, Faculty of Law
Date Posted: February 07, 2015
Last Revised: February 25, 2015
Accepted Paper Series

The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes?
Bulletin for International Taxation (IBFD), Volume 69, No. 2 (January 28, 2015)
Vokhid Urinov
McGill University, Faculty of Law
Date Posted: February 07, 2015
Last Revised: February 09, 2015
Accepted Paper Series

Incl. Electronic Paper Politics and Taxation: An Introduction
67 Tax Law Review 453 (2014), UCLA School of Law, Law-Econ Research Paper No. 15-04
Eric M. Zolt
University of California, Los Angeles (UCLA) - School of Law
Date Posted: February 04, 2015
Last Revised: February 11, 2015
Accepted Paper Series
107 downloads

Incl. Electronic Paper How Do Corporate Tax Bases Changes When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Revenues
Laura Kawano and Joel B. Slemrod
US Department of Treasury - Office of Tax Analysis and University of Michigan, Stephen M. Ross School of Business
Date Posted: February 04, 2015
Working Paper Series
48 downloads

Incl. Electronic Paper Australian International Taxation of Attributed Trust Gains
Australian Tax Review, 2015 Forthcoming, Sydney Law School Research Paper No. 15/05
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: February 04, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper Inequality and the Financial Accumulation Process: A Computational Economic Analysis of Income and Wealth Dynamics
Applied Economics Lunch Seminar, Paris School of Economics (PSE), Paris, 2 June 2015
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Date Posted: January 30, 2015
Last Revised: February 02, 2015
Working Paper Series
63 downloads

Incl. Electronic Paper Eye-Share: Irish Proposal to Overcome Sandwich – Still a Long Way to Go
TAXSUTRA, 2015
Ashish Karundia
Independent
Date Posted: January 30, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper The Taxation of Bilateral Trade with Endogenous Information
CESifo Working Paper Series No. 5157
Tri Vi Dang and Florian Morath
Columbia University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Date Posted: January 27, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Restructuring of the Fiscal Equalization System In Croatia
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 32, No. 2, 2014, pp. 213-232 ,
Marko Primorac
University of Zagreb - Faculty of Economics & Business
Date Posted: January 24, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Combating VAT Fraud: Lessons from Korea?
3 British Tax Review 303-315, 2014
Richard Krever
Monash University - Department of Business Law & Taxation
Date Posted: January 24, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Taxing Offshore Transactions in India and the Territoriality Clause – A Case for Substantial Constitutional Limitations on Indian Parliament's Power to Retrospectively Amend the Income Tax Act
International Tax Journal, Vol. 40, Issue 4, p. 19 (2014)
Khagesh Gautam
Jindal Global Law School
Date Posted: January 23, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Situaciones Tributarias Internas Y Derecho De La Ue: Nuevas Perspectivas Sobre La Jurisprudencia Del TJUE (Internal Situations and EU Law: New Perspectives on ECJ Case Law)
A. Martín Jiménez: “Situaciones internas y Derecho de la UE: Nuevas Perspectivas sobre la Jurisprudencia del TJUE”, publicado en Cívitas Revista Española de Derecho Financiero n. 163, 2014.,
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: January 22, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Michigan Journal of International Law, Vol. 36, No. 1, 2014
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: January 21, 2015
Accepted Paper Series
59 downloads

Request for the Review of the Stamp Duty for an Administrative Appeal Procedure Having as Subject-Matter the Annulment of an Act of Verification Carried Out by the Territorial Labour Inspectorate
Romanian Case Law Review no. 6/2014
Tabacu Andreea
University of Pitesti - Faculty of Law and Administrative Sciences
Date Posted: January 20, 2015
Accepted Paper Series

Incl. Electronic Paper Tax Policy in the Modernization of the Economy
Irina Filatova
RANEPA - Lipetsk branch
Date Posted: January 20, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers?
Andrew Bird , Alexander Edwards and Terry J. Shevlin
Carnegie Mellon University , University of Toronto - Rotman School of Management and University of California-Irvine
Date Posted: January 18, 2015
Last Revised: January 26, 2015
Working Paper Series
111 downloads

Does the Burden of Corporate Income Tax Borne by Labour Through Reduced Wage Rates or Labour Hours, Resulting in a Lower Cost of Labour to the Firm?
Desmond Tutu Ayentimi
Catholic University of Ghana
Date Posted: January 15, 2015
Working Paper Series

Incl. Electronic Paper The Omnipresence of Subchapter K in the International Arena?
Taxes - The Tax Magazine, Forthcoming, Northwestern Law & Econ Research Paper No. 15-01, Northwestern Public Law Research Paper No. 15-02
Philip Postlewaite
Northwestern University Law School
Date Posted: January 14, 2015
Working Paper Series
74 downloads

Anti-Tax Avoidance Measures in Lithuanian Case-Law
Mantas Juozaitis
Motieka & Audzevicius
Date Posted: January 14, 2015
Working Paper Series

Incl. Electronic Paper Created Intangibles: Maintenance Deductions and Current Income
Tax Notes, Vol. 144, No. 10, 2014
Yoseph M. Edrey
University of Haifa - Faculty of Law
Date Posted: January 12, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper E–Governance: Social Responsibility for Developing Country
Mr. Vishal Srivastava III
Dr. K. N. Modi University, Newai (RAJ)
Date Posted: January 12, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Capital in the Twenty-First Century: A Critique of Thomas Piketty's Political Economy
Agenda - A Journal of Policy Analysis and Reform, Vol 21, No 1
Michael J Potter
Independent
Date Posted: January 12, 2015
Accepted Paper Series
29 downloads


 

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