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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
328,838 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,233
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Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Fiscal Devaluation Scenarios: A Quantitative Assessment for the Italian Economy
CEIS Working Paper No. 311
Barbara Annicchiarico , Fabio Di Dio and Francesco Felici
University of Rome II - Department of Economics and Law , Sogei S.p.a. and Government of the Italian Republic (Italy) - Ministry of Economy and Finance - Department of the Treasury
Date Posted: April 10, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Herita T. Akamah , Ole-Kristian Hope and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business , University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 04, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Avoidance, Evasion, and Taxpayer Morality
Washington University Journal of Law and Policy, Vol. 44, Forthcoming
Allison Christians
McGill University - Faculty of Law
Date Posted: March 30, 2014
Accepted Paper Series
61 downloads

Deductibility of Expenditure Incurred for an Unlawful Purpose
Lalit Acharya
NALSAR University of Law
Date Posted: March 26, 2014
Working Paper Series

Incl. Electronic Paper Racking Up the Money: A Solution to the Ongoing Battle between Rico and the Revenue Rule
Kye Handy
University of Mississippi - School of Law
Date Posted: March 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 21, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper Revenue Reform and Statebuilding in Anglophone Africa
Mick Moore
University of Sussex - Institute of Development Studies
Date Posted: March 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?
Olav Lundstøl , Gael Raballand and Fuvya Nyirongo
Norwegian School of Economics (NHH) , World Bank and World Bank
Date Posted: March 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance
Odd-Helge Fjeldstad , Collette Schulz-Herzenberg and Ingrid Hoem Sjursen
Chr. Michelsen Institute (CMI) , University of Cape Town (UCT) - Centre for Social Science Research and Chr. Michelsen Institute (CMI)
Date Posted: March 20, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of Switzerland
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper A Demographic Study of South African Attitudes on Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper A Demographic Study of Polish Attitudes Toward Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper iTax - Apple's International Tax Structure and the Double Non-Taxation Issue
British Tax Review 2014 No.1
Antony K. F. Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: March 19, 2014
Last Revised: April 16, 2014
Accepted Paper Series
130 downloads

Incl. Electronic Paper International Legal Review of the Relationship between International Tax Law and National Tax Sovereignty: Theoretical Foundation and Development Practices
Anlei Zuo
University of Hong Kong
Date Posted: March 19, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Fiscal Federalism and Legislative Malapportionment: Causal Evidence from Independent but Related Natural Experiments
Sebastian Galiani , Ivan Torre and Gustavo Torrens
University of Maryland , Sciences Po - Department of Economics and Indiana University
Date Posted: March 17, 2014
Last Revised: March 24, 2014
Working Paper Series
43 downloads

Globalisation and Legal Scholarship: William Twining's Call for Revolutionary Jurisprudence
(2013) 4(4) Transnational Legal Theory 1-27
Sas Ansari
York University - Osgoode Hall Law School
Date Posted: March 15, 2014
Accepted Paper Series

Incl. Electronic Paper Submission to Finance Department on Implementation of FATCA in Canada
Allison Christians and Arthur J. Cockfield
McGill University - Faculty of Law and Queen's University (Canada) - Faculty of Law
Date Posted: March 14, 2014
Working Paper Series
412 downloads

Incl. Electronic Paper What the BEPS?
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: March 14, 2014
Working Paper Series
115 downloads

Incl. Electronic Paper Facilitating the Commons Inside Out
Hanoch Dagan and Tsilly Dagan
Tel Aviv University - Buchmann Faculty of Law and Bar-Ilan University - Faculty of Law
Date Posted: March 13, 2014
Working Paper Series
41 downloads

Tax Evasion. Criteria Considered in Assessing the Danger to Public Order. The Analysis of the Interference of Proportionality with Regard to the Right to Privacy, Family and Private Life, Incident to the Deprivation of Freedom.
Romanian Case Law Review no. 1/2014
Camelia Bogdan
Independent
Date Posted: March 12, 2014
Accepted Paper Series

Official Report Drawn Up According to Art. 2331 Para. (3) and (5) of the Tax Procedure Code. Means of Evidence. Inadmissibility of the Administrative Action.
Romanian Case Law Review no. 1/2014
Bogdan Georgescu
Independent
Date Posted: March 12, 2014
Accepted Paper Series

Default Summons. Criminal Clause. The Nullity of the Criminal Clause Inserted in the Tax Invoice Accepted
Romanian Case Law Review no. 1/2014
Florian Cristian Curpas
Independent
Date Posted: March 12, 2014
Accepted Paper Series

Complaint Against the Decision of the Land Registry. Real Estate Knocked Down at Public Auction. Conditioning the Tabulation of the Ownership Right of the Successful Bidder Depending on the Tax Payment Made by Him
Romanian Case Law Review no. 1/2014
Traian Darjan
Independent
Date Posted: March 12, 2014
Accepted Paper Series

Incl. Electronic Paper Policy Forum: New Zealand's General Anti-Avoidance Rule (GAAR) - A Triumph of Flexibility Over Certainty.
Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Craig Elliffe
University of Auckland - Faculty of Business & Economics
Date Posted: March 12, 2014
Accepted Paper Series
42 downloads

Incl. Electronic Paper The Life-and-Death of the Profit Tax
Hak Choi
Chienkuo Technology University - Department of International Business
Date Posted: March 11, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Supreme Court's 2012 Tax Cases: Formalism Trumps Pragmatism and Good Sense
Supreme Court Law Review (2014) 64 SCLR (2d) 267-325.
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Date Posted: March 10, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Deterrence Without Enforcement: Dialogues with Chinese Lawyers About Tax Evasion and Compliance
UC Irvine School of Law Research Paper No. 2014-19
Benjamin van Rooij
University of California, Irvine School of LawUniversity of Amsterdam - Faculty of Law
Date Posted: March 09, 2014
Last Revised: March 18, 2014
Accepted Paper Series
35 downloads

Incl. Electronic Paper Tax Amnesties
Preliminary Version of a Contribution to Encyclopedia of Law and Economics, Edited by Jürgen Backhaus, Forthcoming,
Carla Marchese
University of Eastern Piedmont - A. Avogadro - Department of Public Policy and Public Choice
Date Posted: March 08, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Issues in the Qualification of Taxable Entities and Treaty Protection: The New Zealand IFA Report to the Mumbai Congress (October 2014)
IFA Cahiers de droit fiscal international (Mumbai Congress Subject 2) 2014
Craig Elliffe and Andy G. Archer
University of Auckland - Faculty of Business & Economics and Ernst & Young International, New Zealand
Date Posted: March 06, 2014
Accepted Paper Series
48 downloads

Incl. Electronic Paper Taxation and Economic Incentives on Health-Related Commodities: Alcohol, Tobacco and Food
Alberto Alemanno and Amandine Garde, Regulating Lifestyle – Europe, Alcohol, Tobacco and Unhealthy Diets, Cambridge University Press, 2014., HEC Paris Research Paper No. LAW-2014-1038,
Franco Sassi , Annalisa Belloni , Chiara Capobianco and Alberto Alemanno
Organization for Economic Co-Operation and Development (OECD) , Organization for Economic Co-Operation and Development (OECD) , Organization for Economic Co-Operation and Development (OECD) and HEC Paris
Date Posted: March 06, 2014
Last Revised: March 21, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper Why Has the Crisis Been Bad for Private Pensions, But Good for the Flat Tax? The Sustainability of ‘Neoliberal’ Reforms in the New EU Member States
CEPS Working Document No. 356
Miroslav Beblavy
Comenius University
Date Posted: March 05, 2014
Working Paper Series
6 downloads

Exposing the Contents of the Brown Bag – The FCPA's Arms Length Reach
Sarah A. Hinchliffe
College of William and Mary
Date Posted: March 04, 2014
Working Paper Series

Incl. Electronic Paper Direct Taxes Code: Reforming or Deforming?
Yash Vijayvargiya
The West Bengal National University of Juridical Sciences
Date Posted: March 03, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper International Taxation of Risk
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-03
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: March 01, 2014
Working Paper Series
88 downloads

Incl. Electronic Paper Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns
Luzi Hail , Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School , University of Pennsylvania - The Wharton School and Northwestern University - Kellogg School of Management
Date Posted: February 27, 2014
Working Paper Series
90 downloads

A Model Treaty for the Age of BEPS
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Date Posted: February 24, 2014
Working Paper Series

Incl. Electronic Paper Investor Protection in South Africa
Supragya Kumar
Independent
Date Posted: February 22, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base
WU International Taxation Research Paper Series No. 2014 - 03
Michael Lang and Jeffrey P. Owens
Vienna University of Economics and Business Administration and Institute for Austrian and International Tax Law
Date Posted: February 22, 2014
Working Paper Series
144 downloads

CCCTB – The Employment Factor Game
WU International Taxation Research Paper Series No. 2014 - 01
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: February 22, 2014
Last Revised: April 09, 2014
Working Paper Series

Incl. Electronic Paper Специфика Конфликтов в Налоговой Сфере (Specificity of the Conflicts in the Taxation)
Известия Саратовского университета. Серия Экономика Управление Право. 2013. №4 (2). Том 13,
Viktoria Korotina
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: February 22, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Critérios Para Aplicação Da Imunidade Tributária Às Entidades Assistenciais: Para Além Da Reserva De Lei Complementar (Beyond the Qualified Legislative Procedure: Constitutional Criteria for Recognition of Tax Immunity Status)
Thiago Sorrentino
Independent
Date Posted: February 20, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Modern Trends in Minimisation of Offshore Jurisdiction: OECD, G20 and Russia
Russian Economic Developments. 2014, #1, pp.46-48
G. Korolev and Antonina Levashenko
Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Independent
Date Posted: February 19, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Некоторые Вопросы Правового Регулирования Института Судебного (Процессуального) Представительства в Гражданском и Арбитражном Процессе (Some Problems of Legal Regulations of Institute of Judicial and Processual Representation in Civil and Arbitration Procedures)
European Science and Technology. 2013. Vol. II.
Alla Kovalenko and Mikhail Bogomolov
Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: February 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Influence of Historical Tax Law Developments on Anglo-American Law and Politics
Columbia Tax Law Journal, vol. 5, p. 40, 2013
Arthur J. Cockfield and Jonah Mayles
Queen's University (Canada) - Faculty of Law and Torkin Manes LLP.
Date Posted: February 18, 2014
Accepted Paper Series
58 downloads

The Singapore GST: A Possible Model for Hong Kong?
Asia-Pacific Journal of Taxation, 8(4), 133-60, 2005
Eng Hin Poh
Nanyang Technological University
Date Posted: February 11, 2014
Accepted Paper Series

Incl. Electronic Paper IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?
U of Michigan Public Law Research Paper No. 384, U of Michigan Law & Econ Research Paper No. 14-002
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 09, 2014
Last Revised: February 18, 2014
Working Paper Series
72 downloads

Incl. Electronic Paper The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: February 09, 2014
Working Paper Series
16 downloads


 

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