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SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
924,137 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 6,186
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Incl. Electronic Paper A Washington State Income Tax — Again?
University of Puget Sound Law Review, Vol. 16, No. 2, pp. 515-70 (1993)
Hugh D. Spitzer
University of Washington School of Law
Date Posted: September 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Codifying and 'Miscodifying' Judicial Anti-Abuse Tax Doctrines
Virginia Tax Review, Vol. 33, No. 579, 2014
Linda Jellum
Mercer University - Walter F. George School of Law
Date Posted: September 16, 2014
Accepted Paper Series
3 downloads

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: September 12, 2014
Working Paper Series

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Accepted Paper Series
24 downloads

Charitable Contributions for Disaster Relief: Rationalizing Tax Consequences and Victim Benefits
57 Catholic University Law Review 427, 2008
Danshera Cords
Albany Law School
Date Posted: September 07, 2014
Accepted Paper Series

Incl. Electronic Paper The Hatter's Watch: Tax Benefit in Part IVA
Australian Tax Review, Vol. 43, No. 3, pp. 150-161, 2014, Sydney Law School Research Paper No. 14/84
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: September 06, 2014
Accepted Paper Series
6 downloads

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
28 downloads

Incl. Electronic Paper On Double-Distortion Arguments, Distribution Policy, and the Optimal Choice of Tax Instruments
106 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION, Forthcoming
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: September 01, 2014
Accepted Paper Series
11 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
69 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
22 downloads

Incl. Electronic Paper Designing a General Anti-Abuse Rule: Striking a Balance
(2014) 20 (3) Asia-Pacific Tax Bulletin 167 (International Bureau of Fiscal Documentation) , Oxford Legal Studies Research Paper
Judith Freedman
University of Oxford - Faculty of Law
Date Posted: August 30, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Case Commentary: CIT v. PVAL Kulandagan Chettiar [(2004) 267 ITR 654 (SC)]
Shivam Goel
University of Delhi
Date Posted: August 30, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper State Tax Reform: Proposals for Wisconsin
Marquette Law Review, Vol. 88, 2004
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: August 29, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Effect of Personal Income Tax Amendment Act on Revenue Generation in Nigeria
Zainab Dabo Sr., Mary Aimuyedo and Professor Muhammad
Independent , Kaduna State University and Kaduna State University
Date Posted: August 29, 2014
Working Paper Series
3 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
90 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
36 downloads

Incl. Fee Electronic Paper Excise Taxes, Consumer Demand, Over‐Shifting, and Tax Revenue
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 111-125, 2014
Donald H. Dutkowsky and Ryan S. Sullivan
Syracuse University - Department of Economics and Syracuse University - Department of Economics
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Local Sales Tax Revenue Redistribution and Sports: The Case of Major League Soccer in Bridgeview
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 73-91, 2014
Geoffrey Propheter
George Washington University - George Washington Institute of Public Policy (GWIPP)
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2014
Working Paper Series
30 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
30 downloads

Incl. Electronic Paper Rights Without Remedies
Matthew L. M. Fletcher
Michigan State University College of Law
Date Posted: August 27, 2014
Working Paper Series
92 downloads

Incl. Electronic Paper The Taxation of RICs: Replicating Portfolio Investment or Eliminating Double Taxation?
Stanford Journal of Law, Business, and Finance, Forthcoming
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: August 27, 2014
Last Revised: September 16, 2014
Accepted Paper Series
63 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
13 downloads

Incl. Electronic Paper Amazing Waste: Tax Subsidies to Qualified Retirement Plans
Tax Notes, Vol. 144, No. 727, 2014, U of Texas Law, Public Law Research Paper No. 619
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 24, 2014
Accepted Paper Series
12 downloads

Taxation Law in Context
(Oxford University Press eds., 2011)
Sarah A. Hinchliffe and Eu-Jin Teo
College of William and Mary - Mason School of Business and Monash University
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper 'Show Me the Money!' – Analyzing the Potential State Tax Implications of Paying Student-Athletes
Virginia Sports and Entertainment Law Journal (2014 Forthcoming)
Kathryn Kisska-Schulze and Adam Epstein
North Carolina A&T State University and Central Michigan University - Department of Finance and Law
Date Posted: August 23, 2014
Accepted Paper Series
50 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Last Revised: August 30, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Same Sex Marriage and the Irish Constitution
PWC Chan ed., Protection of Sexual Minorities since Stonewall: Progress and Stalemate in Developed and Developing Countries (Routledge 2010)
Aisling O'Sullivan
University of Sussex Law School
Date Posted: August 21, 2014
Accepted Paper Series
2 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
14 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
26 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
29 downloads

The Not-so-Merry Wives of Windsor: The Taxation of Women in Same-Sex Marriages
Lily Kahng
Seattle University School of Law
Date Posted: August 18, 2014
Working Paper Series

Incl. Electronic Paper The Displacement Effect of Interstate War
Jeff Carter
University of Mississippi
Date Posted: August 17, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs
Journal of Taxation, Volume 120, Number 2, February 2014
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law , University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado at Colorado Springs - College of Business
Date Posted: August 17, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
9 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
15 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
18 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
6 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
29 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 at Binghamton - Department of Political Science
Date Posted: August 10, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Measuring Income Mobility
Stanford University Graduate School of Business Research Paper No. 14-29
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
52 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
13 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
44 downloads

Incl. Electronic Paper 'Competitiveness' Has Nothing to Do With It
144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Edward D. Kleinbard
USC Gould School of Law
Date Posted: August 07, 2014
Last Revised: September 11, 2014
Accepted Paper Series
2981 downloads

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
23 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
29 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
Last Revised: September 13, 2014
Accepted Paper Series
104 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: September 10, 2014
Accepted Paper Series
33 downloads


 

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