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SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
919,106 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 6,169
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Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Muni Bond Spread: Credit, Liquidity, and Tax
Andrew Ang , Vineer Bhansali and Yuhang Xing
Columbia Business School - Finance and Economics , Pacific Investment Management Company (PIMCO) and Rice University
Date Posted: August 30, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Tax Lawyer as Gatekeeper
University of Louisville Law Review, Vol. 49, No. 2, pp. 185-230, 2010, George Mason Law & Economics Research Paper No. 14-39
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 30, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
50 downloads

Incl. Electronic Paper Deconstructing the Rules of Corporate Tax
Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 28, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Navigating State-Law Formalities and Tax-Law Forms of Partnership and LLC Reorganizations
16 Bus. Ent. 4, 2014, Brooklyn Law School, Legal Studies Paper No. 390
Bradley T. Borden
Brooklyn Law School
Date Posted: August 27, 2014
Accepted Paper Series
26 downloads

Incl. Electronic Paper Notable Partnership Articles from 2013
Tax Notes, Vol. 143, No. 1513, 2014, Brooklyn Law School, Legal Studies Paper No. 389
Bradley T. Borden
Brooklyn Law School
Date Posted: August 26, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Charles A. Beard & The Columbia School of Political Economy: Revisiting the Intellectual Roots of the Beardian Thesis
29 Constitutional Commentary 475 (2014), Indiana Legal Studies Research Paper No. 296
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: August 23, 2014
Accepted Paper Series
42 downloads

Incl. Electronic Paper Complexity and Simplicity in Law: A Review Essay (Cass R. Sunstein, Simpler (2013))
David M. Driesen
Syracuse University - College of Law
Date Posted: August 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Policy Forum: The Policy Underpinnings of the BEPS Project-Preserving the International Corporate Income Tax?
Canadian Tax Journal, Vol. 62, No. 2, pp. 433-441, 2014, Sydney Law School Research Paper No. 14/77
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: August 22, 2014
Last Revised: September 01, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer
Tax Notes, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper Valuation in Light of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts for Built-In Gains
Kentucky Law Journal, Vol. 102, No. 653, 2013-2014
Rebecca N. Morrow
Wake Forest University - School of Law
Date Posted: August 20, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Billions of Tax Dollars Spent Inflating the Housing Bubble: How and Why the Mortgage Interest Deduction Failed
Fordham Journal of Corporate and Financial Law, Vol. 17, No. 751, 2012
Rebecca N. Morrow
Wake Forest University - School of Law
Date Posted: August 20, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Lost Opportunities: The Underuse of Tax Whistleblowers
Karie Davis-Nozemack and Sarah Webber
Georgia Tech - College of Management and University of Dayton
Date Posted: August 20, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper The Use of Neutralities in International Tax Policy
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697
David A. Weisbach
University of Chicago - Law School
Date Posted: August 20, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
24 downloads

Gaar Revisited: From Instinctive Reaction to Intellectual Rigour
Canadian Tax Journal, 2014, Vol. 62, No. 2, p. 401, 2014
Pooja Samtani and Justin Kutyan
Osler Hoskin & Harcourt LLP, Toronto and KPMG International, LLP - Toronto Office
Date Posted: August 15, 2014
Accepted Paper Series

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax
Law Ethics Hum. Right. 2014; 8(1): 59–101,
Daphna Hacker
Tel-Aviv University
Date Posted: August 14, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Multiple Pollutants, Uncovered Sectors, and Suboptimal Environmental Policies
CESifo Working Paper Series No. 4891
Don Fullerton and Daniel H. Karney
University of Illinois at Urbana-Champaign - Department of Finance and University of Illinois at Urbana-Champaign
Date Posted: August 14, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Salience and Sin: Designing Taxes in the New Sin Era
Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 13, 2014
Accepted Paper Series
20 downloads

Dividend Taxation and Household Dividend Portfolio Decisions: Evidence from the 2003 Jobs and Growth Tax Relief Reconciliation Act
Daeyong Lee
Peking University - HSBC School of Business
Date Posted: August 11, 2014
Working Paper Series

Incl. Electronic Paper The Inefficiencies of Legislative Centralization: Evidence from Provincial Tax Rate-Setting
China: An International Journal, 2015, Forthcoming
Wei Cui and Zhiyuan (Sebastian) Wang
University of British Columbia (UBC) - Faculty of Law and The State University of New York - Binghamton, Department of Political Science
Date Posted: August 10, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Measuring Income Mobility
Lisa De Simone , Lillian F. Mills and Bridget Stomberg
Stanford Graduate School of Business , University of Texas at Austin - McCombs School of Business and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Date Posted: August 09, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Regulating Tax Preparers: A Global Problem for the IRS
Tax Notes International, Vol. 75, p. 391, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: August 08, 2014
Accepted Paper Series
35 downloads

Incl. Electronic Paper 'Competitiveness' Has Nothing to Do With It
Tax Notes, Forthcoming, USC CLASS Research Papers Series No. CLASS 14-26, USC Legal Studies Research Papers Series No. 14-34
Edward D. Kleinbard
USC Gould School of Law
Date Posted: August 07, 2014
Last Revised: August 27, 2014
Accepted Paper Series
2751 downloads

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386.
Saurabh Jain , John Prebble and Kristina Bunting
National Law Institute University (NLIU), Bhopal , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: August 06, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Political Activity Limits and Tax Exemption: A Gordian's Knot
Virginia Tax Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: August 05, 2014
Accepted Paper Series
82 downloads

Incl. Electronic Paper Tax Legal Scholarship to 1970
Virginia Tax Review, Vol. 34, No. 2, 2014
Terrance O'Reilly
Willamette University - College of Law
Date Posted: August 05, 2014
Last Revised: August 28, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Exploring and (Re)Defining the Boundaries of the Cohan Rule
Temple Law Review, Vol. 79, p. 939, 2007
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Public Policy Doctrine and Drawing the Line between Permissible and Impermissible Tax-Savings Clauses
80 Tennessee Law Review 655 (2013)
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Implications of Discovering Unreported Income, Improper Deductions, and Hidden Assets Upon a Taxpayer's Death
Georgia Law Review, Vol. 44, p. 697, 2010
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Unmasking and Deterring Congressional and Taxpayer Opportunism
Connecticut Law Review, Vol. 31, p. 205, 1998
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Sale of Donors’ Eggs: A Case Study of Why Congress Must Modify the Capital Asset Definition
UC Davis Law Review, Vol. 32, p. 919, 1999
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Reforming the Grantor Trust Rules
Notre Dame Law Review, Vol. 76, p. 375, 2001
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Homage to Information Returns
Virginia Tax Review, Vol. 27, p. 371, 2007
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Taxation of Employer-Provided Health Coverage: Inclusion, Timing, and Policy Issues
Virginia Tax Review, Vol. 15, p. 447, 1996
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Transfer Tax Valuation Issues, the Game Theory, and Final Offer Arbitration: A Modest Proposal for Reform
Arizona Law Review, Vol. 39, No. 282, 1997
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Proposal to Make Credit Shelter Trusts Obsolete
Tax Lawyer, Vol. 51, No. 81, 1997
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Cremating Transfer Taxes: Is There Hope for a Resurrection?
Wake Forest Law Review, Vol. 34, No. 229, 1999
Jay A. Soled and Charles Davenport
Rutgers University and Rutgers University School of Law
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Use of Judicial Doctrines in Resolving Transfer Tax Controversies
Boston College Law Review, Vol. 52, p. 587, 2001
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Call for the Gradual Phase-Out of All Paper Information Statements
10 Florida Tax Review 345 (2010)
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Related Parties and the Need to Bridge the Gap between the Income Tax and Transfer Tax Systems
62 Alabama Law Review 405 (2011)
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper An Empirical Investigation into Marginal Tax Rate Consciousness in a Low-Complexity Low-Rate Income Tax Jurisdiction
Eng Hin Poh
Nanyang Technological University
Date Posted: August 02, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Roles of Levies for Sustainable Domestic Water Consumption
Water Resources Management vol. 25, no. 3, pp. 929-940, 2010
Zhifang Wu , Jennifer Margaret McKay and Elizabeth Hemphill
University of South Australia , University of South Australia - School of Law and University of South Australia
Date Posted: August 01, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
85 downloads

Incl. Electronic Paper What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law
Northwestern University Law Review, Vol. 108, No. 3, 2014, Univ. of Wisconsin Legal Studies Research Paper No. 1274
Anuj C. Desai
University of Wisconsin Law School
Date Posted: July 30, 2014
Last Revised: August 22, 2014
Accepted Paper Series
77 downloads


 

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