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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
505,928 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,886
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1 2 3 4 ... 58 | Next >
   


International Tax Law in the Post-BEPs World
Christiana HJI Panayi
Queen Mary University of London, School of Law
Date Posted: May 30, 2016
Working Paper Series

Incl. Electronic Paper Interpreting Tax Treaties
Iowa Law Review, Vol. 101, No. 1387, 2016
Rebecca M. Kysar
Brooklyn Law School
Date Posted: May 28, 2016
Last Revised: May 29, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
Lawrence J. Trautman
Oklahoma City University - School of Law
Date Posted: May 26, 2016
Working Paper Series
139 downloads

Incl. Electronic Paper Three Steps Forward, One Step Back? Reflections on 'Google Taxes', BEPS, and the DBCT
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 26, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation?
Florida Tax Review, Vol. 19, No. 3, 2016
Sienna Carly White
Jones Day
Date Posted: May 25, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Carbon Taxation as a Tool for Sustainable Development in Africa: Evaluation of Potentials, Paradoxes and Prospects
Alexander Ezenagu
McGill University, Faculty of Law, Students
Date Posted: May 21, 2016
Working Paper Series
46 downloads

Incl. Electronic Paper While Parliament Sleeps: Tax Treaty Practice in Canada
10 J. Parl. & Political L. 15 (2016)
Allison Christians
McGill University - Faculty of Law
Date Posted: May 20, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Good Tax Governance and Transparency: A Matter of Ethical Motivation
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School, Tilburg University (the Netherlands) and
Date Posted: May 18, 2016
Working Paper Series
52 downloads

Incl. Electronic Paper The Retroactive Effect of Changes to the Commentaries on the OECD Model
Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632
Dirk Maarten Broekhuijsen and Koen van der Velde
Leiden University - Leiden Law School and Leiden University - Department of Tax Law and Economics
Date Posted: May 18, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper Kill-Switches in the New U.S. Model Tax Treaty
Brooklyn Journal of International Law, Vol. 41, 2016
Allison Christians and Alexander Ezenagu
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: May 18, 2016
Working Paper Series
80 downloads

Incl. Electronic Paper Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU-BEPS Context
National Reporter for the 2016 Annual Conference of the European Association of Tax Law Professors (EATLP)
Ekkehart Reimer
University of Heidelberg
Date Posted: May 17, 2016
Accepted Paper Series
26 downloads

Between Judicial Oligarchy and Parliamentary Supremacy: Understanding the Court's Dilemma in Constitutional Judicial Review
Forthcoming, Singapore Journal of Legal Studies, September 2016 Singapore Management University School of Law Research Paper No. 8/2016
Seow Hon Tan
Singapore Management University - School of Law
Date Posted: May 17, 2016
Working Paper Series

Incl. Electronic Paper Changing U.S. Tax Jurisdiction: Expatriates, Immigrants, and the Need for a Coherent Tax Policy
San Diego Law Review, Vol. 34, No. 1, 1997
Jeffrey M. Colon
Fordham University School of Law
Date Posted: May 15, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Italian and Swiss Voluntary Disclosure Policies: A Critical Comparative Analysis
Davide Marchesini Mascheroni
Independent
Date Posted: May 15, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper A Review of Uganda's Tax Treaties and Recommendations for Action
International Centre for Tax and Development working paper 50
Martin Hearson and Jalia Kangave
London School of Economics & Political Science (LSE) - Department of International Relations and Independent
Date Posted: May 14, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Global Justice and Natural Resource Taxation
Chris Armstrong
University of Southampton - Faculty of Law, Arts and Social Sciences
Date Posted: May 13, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper The Merits of Tax Competition in a Globalized Economy
Indiana Law Journal, Vol. 91, No. 905, 2016
David Elkins
Netanya Academic College - School of Law
Date Posted: May 12, 2016
Accepted Paper Series
74 downloads

Incl. Electronic Paper Designing a Simple and Fraud-Proof Tax System: Australia
IMPROVING VAT/GST: DESIGNING A SIMPLE AND FRAUD-PROOF TAX SYSTEM, M. Lang, I. Lejeune, eds, IBFD, The Netherlands, 2014, Sydney Law School Research Paper No. 16/34
Rebecca Millar and Lorenna Moon
University of Sydney - Faculty of Law and Independent
Date Posted: May 10, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Green Deal Goes Sour for the Clean Energy Sector in Great Britain
Journal of Global Justice and Public Policy, Vol. 2, p. 459, 2016
Joshua G. Gamboa
Regent University, School of Law, Students
Date Posted: May 08, 2016
Last Revised: May 10, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Tax Law Scholarship in Germany and the United States
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-7
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: May 05, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper Why Corporate Taxation Means Source Taxation: A Response to the OECD's Actions Against Base Erosion and Profit Shifting
Luzius U. Cavelti , Christian Jaag and Tobias F. Rohner
Altenburger legal + tax , Swiss Economics and FRORIEP
Date Posted: May 03, 2016
Last Revised: May 11, 2016
Working Paper Series
126 downloads

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, World Journal of VAT/GST Law, Issue 1, 2016
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: May 01, 2016
Last Revised: May 03, 2016
Accepted Paper Series
37 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
158 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
10 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
89 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
35 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
73 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
106 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: May 28, 2016
Working Paper Series
120 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
104 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
44 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
30 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
48 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
9 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
16 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
15 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
142 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
Last Revised: May 12, 2016
Working Paper Series
25 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
94 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
73 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
142 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
16 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
40 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
3 downloads

Incl. Electronic Paper Why Are Taxes Value Relevant? Cross-Country Evidence on the Proxy for Profitability Role of Tax Surprise
2016 American Taxation Association Midyear Meeting
Jon N. Kerr
Baruch College - CUNY, Zicklin School of Business
Date Posted: March 26, 2016
Last Revised: May 24, 2016
Working Paper Series
51 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
12 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
17 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
57 downloads


 

1 2 3 4 ... 58 | Next >
   


 

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