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SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
905,269 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 6,089
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Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS
British Tax Review, No. 3, 2014
Antony Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: July 28, 2014
Accepted Paper Series

Incl. Electronic Paper The IRS Under Siege
Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry, Cambridge, Mass.: MIT Press, 2014
Tanina Rostain and Milton C. Regan, Jr.
Georgetown University Law Center and Georgetown University Law Center
Date Posted: July 24, 2014
Accepted Paper Series
17 downloads

Taking the Student Out of Student Athlete: College Sports and the Unrelated Business Income Tax
Journal Taxation of Investments, Forthcoming, Case Legal Studies Research Paper No. 2014-20
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 24, 2014
Accepted Paper Series

Incl. Electronic Paper Multiple Myopias, Multiple Selves, and the Under-Saving Problem
Daniel Shaviro
New York University School of Law
Date Posted: July 23, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper IP Law Solutions to Transfer Pricing Abuse
Tax Notes, Vol. 143, No. 13, 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 15, 2014
Accepted Paper Series
62 downloads

Incl. Electronic Paper Heisenberg's Uncertainty: An Analysis of Criminal Tax Pretextual Prosecutions in the Context of Breaking Bad's Notorious Anti-Hero
Tulsa Law Review, Forthcoming
Scott Shimick
SUNY at Geneseo
Date Posted: July 15, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes
68 Tax Law Review (Forthcoming)
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: July 14, 2014
Last Revised: July 15, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses
Journal of Financial Economics (JFE), Forthcoming
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: July 13, 2014
Accepted Paper Series
39 downloads

Incl. Electronic Paper Race, Class, and the Obama Tax Plan
Denver University Law Review, Vol. 86, No. 575, 2009, Emory Legal Studies Research Paper
Dorothy A. Brown
Emory University School of Law
Date Posted: July 13, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Unadvertised Insight of the New Repair Regulations
University of Miami Legal Studies Research Paper No. 2014-01
George Mundstock
University of Miami - School of Law
Date Posted: July 12, 2014
Last Revised: July 13, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Is a Broadly Based Mark-to-Market Tax Unconstitutional?
143 Tax Notes 952 (2014)

Date Posted: July 11, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Reforming the Tax Code: A Tale of Two Purposes and Paralysis
1 U. Mich. J.L. Reform A40 (Mar. 28, 2012)

Date Posted: July 11, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Tax Exceptionalism: Wanted Dead or Alive
1 U. Mich. J.L. Reform A26 (Mar. 6, 2012)

Date Posted: July 11, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Tangled Thicket of Health Care Reform: The Judicial System in Action
1 U. Mich. J.L. Reform A1 (Oct. 28, 2011)

Date Posted: July 11, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Accepted Paper Series
140 downloads

Incl. Electronic Paper Capital Gains Taxes and Risk with a Fixed Supply of Risky Assets
David A. Guenther and Brian M. Williams
University of Oregon - Department of Accounting and University of Oregon
Date Posted: July 11, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
261 downloads

Incl. Electronic Paper When Everything Matters, Nothing Matters: Minnesota's Unprincipled Approach for Determining Domicile in Tax Disputes, and a Path Forward
Hamline Law Review, Vol. 37, Iss. 2, Art. 1 (2014)
Joseph Edward Cooch
Hamline University - School of Law
Date Posted: July 09, 2014
Accepted Paper Series
14 downloads

The Role of Depreciation in Tax Planning: A Study
The IUP Journal of Accounting Research & Audit Practices, Vol. XII, No. 4, October 2013, pp. 56-75
Partha Pratim Ghosh
St. Xavier’s College (Autonomous), Kolkata
Date Posted: July 08, 2014
Accepted Paper Series

Portability, Marital Wealth Transfers, and the Taxable Unit
Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti ed.) (2014 Ashgate, Forthcoming)
Bridget J. Crawford and Wendy C. Gerzog
Pace University School of Law and University of Baltimore - School of Law
Date Posted: July 07, 2014
Accepted Paper Series

Incl. Electronic Paper The Constitutionality of a Mark-to-Market Taxing System
Tax Notes 1299 (June 16, 2014), Case Legal Studies Research Paper No. 2014-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 05, 2014
Last Revised: July 10, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper Concentrated Enforcement in a Best-Case Tax Enforcement Regime
2014 IRS Research Bulletin
Leigh Osofsky
University of Miami - School of Law
Date Posted: July 05, 2014
Last Revised: July 09, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Private Equity Monitoring Fees as Disguised Dividends: Collateral Impact
Tax Notes, Vol. 143, No. 1053, 2014, UNC Legal Studies Research Paper No. 2461733
Gregg D. Polsky
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: July 04, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper Optimal Marginal Tax Rates -- A Solution to Wealth Disparity
Nicholas A. Paleveda
Northeastern University
Date Posted: July 02, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper 'Let's Get Together': Collaborative Tax Regulation
Pittsburgh Tax Review, 11 Pitt. Tax Rev. 49 (2013)
Danshera Cords
Albany Law School
Date Posted: July 02, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Signaling Through Taxing America's Sin: A Panel Data Study
Erik Brockwell
University of Umea - Centre for Environmental and Resource Economics
Date Posted: July 02, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Collection Due Process: The Scope and Nature of Judicial Review
University of Cincinnati Law Review, Vol. 73, 2004
Danshera Cords
Albany Law School
Date Posted: July 01, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Death Watch for the Estate Tax?
Journal of Economic Perspectives—Volume 15, Number 1—Winter 2001—Pages 205–218,
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 01, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Targeting the Tax Gap: The Case of the RAL and the Advanced Notice of Proposed Rulemaking
Stanford Law & Policy Review, Vol. 20, No. 1, 2009
Danshera Cords
Albany Law School
Date Posted: July 01, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Neoliberalism in U.S. Family Law: Negative Liberty and Laissez-Faire Markets in the Minimal State
Law and Contemporary Problems, 2014, Yale Law School, Public Law Research Paper
Anne Alstott
Yale University - Law School
Date Posted: June 29, 2014
Accepted Paper Series
67 downloads

Incl. Electronic Paper Corporate Inversions and Whack-a-Mole Tax Policy
143 Tax Notes 1429 (2014), U of Houston Law Center No. 2014-A-66
Bret Wells
University of Houston Law Center
Date Posted: June 29, 2014
Last Revised: July 26, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper The Most Critical Issue Facing Tax Administration Today -- And What to Do About It
Virginia Law and Economics Research Paper No. 2014-11, Virginia Public Law and Legal Theory Research Paper No. 2014-37
George K. Yin
University of Virginia School of Law
Date Posted: June 28, 2014
Last Revised: July 02, 2014
Working Paper Series
126 downloads

Incl. Electronic Paper There Is No Spoon: Reconsidering the Tax Compliance Puzzle
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: June 28, 2014
Last Revised: July 26, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper The Tax Court's Jurisdiction Over Due Process Collection Appeals: Is It Constitutional?
Baylor Law Review, Vol. 55, p. 454, 2003
Diane L. Fahey
New York Law School
Date Posted: June 25, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Movement to Destroy the Income Tax and the IRS: Who Is Doing It and How They Are Succeeding
Florida Tax Review, Vol. 15, p. 157, 2014
Diane L. Fahey
New York Law School
Date Posted: June 25, 2014
Accepted Paper Series
49 downloads

Incl. Electronic Paper Is the United States Tax Court Exempt from Administrative Law Jurisprudence When Acting as a Reviewing Court?
Cleveland State Law Review, Vol. 58, p. 603, 2010
Diane L. Fahey
New York Law School
Date Posted: June 25, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Taxing Nonprofits Out of Business
Washington and Lee Law Review, Vol. 62, p. 547, 2005
Diane L. Fahey
New York Law School
Date Posted: June 25, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Way Forward for Tax Law and Economics? A Response to Osofsky's 'Frictions, Screening, and Tax Law Design'
61 Buffalo Law Review 189, 2014, UC Berkeley Public Law Research Paper No. 2438141
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: June 22, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation
Tax Law Review, Vol. 68, Forthcoming
John R. Brooks II
Georgetown University Law Center
Date Posted: June 22, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper States May Be Stuck with Second-Best Marijuana Taxes
State Tax Notes, Vol. 72, No. 9, 2014
Pat Oglesby
Center for New Revenue
Date Posted: June 19, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Fair Hospital Prices are Not Charity: Decoupling Hospital Pricing and Collection Rules from Tax Status
Erin Fuse Brown
Georgia State University College of Law
Date Posted: June 18, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Unconstitutional Perpetual Trusts
67 Vanderbilt Law Review, Forthcoming
Steven J. Horowitz and Robert H. Sitkoff
Sidley Austin LLP and Harvard Law School
Date Posted: June 18, 2014
Accepted Paper Series
125 downloads

Incl. Electronic Paper Does Inside Debt Moderate Corporate Tax Avoidance?
Thomas R. Kubick , G. Brandon Lockhart and John R. Robinson
University of Kansas , Clemson University - Department of Finance and University of Texas at Austin
Date Posted: June 17, 2014
Working Paper Series
64 downloads

Incl. Electronic Paper Earned Income Tax Credit Portability: Respecting the Autonomy of American Families
West Virginia Law Review, Forthcoming, UNM School of Law Research Paper No. 2014-19
Mary L. Pareja
University of New Mexico School of Law
Date Posted: June 15, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Distributionally-Weighted Cost Benefit Analysis: Welfare Economics Meets Organizational Design
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 689, U of Chicago, Public Law Working Paper No. 478
David A. Weisbach
University of Chicago - Law School
Date Posted: June 14, 2014
Last Revised: July 08, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Tales from a Tax Crit
Pittsburgh Tax Review, Vol. 10, No. 47, 2013, Emory Legal Studies Research Paper No. 14-294
Dorothy A. Brown
Emory University School of Law
Date Posted: June 14, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Resident Income Tax Credit: Did Maryland Misapply the Commerce Clause?
State Tax Notes, Vol. 72, No. 9, p. 523, 2014
Robert J. Firestone
New York City Tax Appeals Tribunal
Date Posted: June 13, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Who Bears the Cost? The Necessity of Taxpayer Participation in Chapter 9
C. Scott Pryor
Regent University School of Law
Date Posted: June 13, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center,
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 12, 2014
Working Paper Series
41 downloads


 

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