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SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
1,085,543 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 6,888
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1 2 3 4 ... 138 | Next >
   


Incl. Electronic Paper The Tax Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed
Florida Tax Review, Vol. 18, Forthcoming, U of Michigan Law & Econ Research Paper No. 15-013
Douglas A. Kahn and Howard Bromberg
University of Michigan Law School and University of Michigan Law School
Date Posted: September 02, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Improving Tax Incentives for Wind Energy Production: The Case for a Refundable Production Tax Credit
Missouri Law Review, Forthcoming
Michelle D. Layser
Independent
Date Posted: August 30, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Motivating Compliance Behavior Among Offenders: Procedural Justice or Deterrence?
Criminal Justice and Behavior, Forthcoming
Kristina Murphy , Ben Bradford and Jonathan Jackson
Griffith University , University of Oxford - Centre for Criminology and London School of Economics & Political Science - Department of Methodology
Date Posted: August 30, 2015
Last Revised: August 31, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Pivotal Politics of Temporary Legislation
100 Iowa Law Review 1055 (2015), UCLA School of Law, Law-Econ Research Paper No. 15-14
Jason Oh
University of California, Los Angeles (UCLA) - School of Law
Date Posted: August 29, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Quantifying Legislative Uncertainty: A Case Study in Tax Policy
UCLA School of Law, Law-Econ Research Paper No. 15-13
Jason Oh and Christopher Nicolas Tausanovitch
University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - Department of Political Science
Date Posted: August 29, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Public Views on a Carbon Tax Depend on the Proposed Use of Revenue
Issues in Energy and Environmental Policy, No. 13, July 2014
David Amdur , Barry G. Rabe and Christopher P. Borick
Muhlenberg College , University of Michigan - Gerald Ford School of Public Policy and Muhlenberg College
Date Posted: August 29, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Performance of State Tax Portfolios During and after the Great Recession
Nathan Seegert
University of Utah - Department of Finance
Date Posted: August 29, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Positive vs. Negative Incentives for Compliance: Evaluating a Randomized Tax Holiday in Uruguay
Thad Dunning , Felipe Monestier , Rafael Piñeiro , Fernando Rosenblatt and Guadalupe Tuñón
University of California, Berkeley - Center on the Politics of Development , Instituto de Ciencia Política - Universidad de la República, Uruguay , Universidad Católica del Uruguay , Escuela de Ciencia Política - Universidad Diego Portales and University of California, Berkeley, Travers Department of Political Science
Date Posted: August 27, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper § 831(b) Captive Insurance Companies: Why Policymakers Have It All Wrong
44 Capital University Law Review, 2016, Forthcoming
Drew D. Estes
University of Alabama, School of Law, Students
Date Posted: August 27, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper 'Seg Academies,' Taxes, and Judge Ginsburg
in THE LEGACY OF RUTH BADER GINSBURG, (Scott Dodson ed., Cambridge Univ. Press, 2015)
Stephen B. Cohen
Georgetown University Law Center
Date Posted: August 26, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Organizational Capital: The Most Important Unsettling Issue in Tax
Tax Notes, Vol. 148, No. 6, 2015
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 26, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law
1 Journal of Law, Property, and Society 107 (2015), U Denver Legal Studies Research Paper No. 15-45
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law and University of Utah S.J. Quinney College of Law
Date Posted: August 25, 2015
Last Revised: September 01, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Exclusive Patents and Trademarks and Subsequent Uneasy Transaction Comparability: Some Transfer Pricing Implications
Intertax, 40, 2012, 3, 212-219
Roberto Moro Visconti
Università Cattolica del Sacro Cuore - Department of Business Administration
Date Posted: August 25, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Hillenmeyer, 'Convenience of the Employer,' and the Taxation of Nonresidents’ Incomes
Cleveland State Law Review, 2016 Forthcoming
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: August 24, 2015
Accepted Paper Series
10 downloads

Housing Tax Reform and Foreclosure Rates
Journal of Real Estate Finance and Economics, Vol. 51, No. 3, 2015
Richard Dusansky and Firas Zebian
University of Texas at Austin and Independent
Date Posted: August 22, 2015
Accepted Paper Series

Incl. Electronic Paper What is Your Gain? Tempests in Implementing the Capital Gains Tax on Property Transactions in Kenya
Gatuyu T. Justice
Independent
Date Posted: August 22, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Surcharges and Penalties in UK Tax Law
Oxford University Centre for Business Taxation WP15/10
Rita de la Feria and Parintira Tanawong
Durham University - Law School and Durham University - Law School
Date Posted: August 21, 2015
Working Paper Series
9 downloads

Customs Revenue in the British Colony of New South Wales 1827-1859. And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee
(2015) 7 Studies in the History of Tax Law pp. 329-661
Diane Kraal
Monash University - Department of Business Law and Taxation
Date Posted: August 20, 2015
Accepted Paper Series

Business Power and Protest: Argentina's Agricultural Producers Protest in Comparative Context
Tasha Fairfield
London School of Economics & Political Science (LSE)
Date Posted: August 19, 2015
Working Paper Series

A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China
Peter Harris and Dominic de Cogan (eds.), Studies in the History of Tax Law, Vol 7
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: August 19, 2015
Accepted Paper Series

Incl. Electronic Paper Environmental Taxation in China: The Greening of An Emerging Economy
Janet E. Milne and Mikael Skou Andersen (eds.), Handbook of Research on Environmental Taxation, 2012
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: August 19, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Affordable Care Act: The Replacement for the Employer Sponsored Health Insurance Tax Exclusion
Daniela De La Torre
University of San Diego, School of Law, Students
Date Posted: August 19, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper China's Turnover Taxation in the Pre-VAT Period: 1949-93
(2012) 1 World Journal of VAT/GST Law 2
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: August 18, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Norma General Antielusiva en Chile (General Anti-Avoidance Regulation in Chile)
Cristián Gárate
University of Chile
Date Posted: August 18, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Key Questions Regarding Chinese Tax Law
Tax Notes International, Vol. 76, No. 12, 2014
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: August 18, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper A Retrospective on the Contributions of Neil Brooks: So Far
52(2) Osgoode Hall Law Journal 379 - 400.
Kim Brooks
Dalhousie University - Schulich School of Law
Date Posted: August 18, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law
John Prebble
Victoria University of Wellington - Faculty of Law
Date Posted: August 18, 2015
Working Paper Series
37 downloads

Is Black Money Income Under the Indian Income Tax Act, 1961? Making an Argument for Amendment in Direct Tax Avoidance Agreement(S) and Tax Information Exchange Agreement(s)
International Journal of Contemporary Laws, 85 1(3) 2012
Shruti Khanijow
Supreme Court of India
Date Posted: August 16, 2015
Accepted Paper Series

Incl. Electronic Paper The Foreign Tax Credit War
Brigham Young University Law Review, 2016, Forthcoming, U of Houston Law Center No. 2015-A-15
Bret Wells
University of Houston Law Center
Date Posted: August 16, 2015
Last Revised: September 01, 2015
Accepted Paper Series
79 downloads

Incl. Electronic Paper The Use of Tax Law to Stabilize the Stock Market: The Efficacy of Holding Period Requirements
Virginia Tax Review, Vol. 8, No. 591, 1988
James R. Repetti
Boston College - Law School
Date Posted: August 16, 2015
Accepted Paper Series
1 downloads

A Study of Feasibility of Replacement of Individual Income Tax by Carbon Tax
Shurveer S. Bhanawat
Mohanlal Sukhadia University, Udaipur - Department of Accountancy & Statistics
Date Posted: August 15, 2015
Last Revised: August 17, 2015
Working Paper Series

Incl. Electronic Paper An Easy Solution to the Marriage Penalty
Margaret Ryznar
Indiana University Robert H. McKinney School of Law
Date Posted: August 15, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper The Limits of Marijuana Legalization in the States
Iowa Law Review, Vol. 40, No. 39, 2014, U Denver Legal Studies Research Paper No. 15-38
Sam Kamin
University of Denver Sturm College of Law
Date Posted: August 14, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Tax Increment Financing in Mclean County Illinois: Further Discussion of the Assessor's Role in Determining Policy Outcomes
1 (6), Assessment Journal: 32-36 (1994)
Kenneth Oldfield , David Tretter and Kevin Ritter
University of Illinois Springfield , The Federation of Independent Illinois Colleges and Universities and IBM
Date Posted: August 14, 2015
Accepted Paper Series
1 downloads

Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Last Revised: August 24, 2015
Accepted Paper Series

Incl. Electronic Paper Are We Trapped by Our Capital Gains?
Reuven S. Avi-Yonah and Dmitry Zelik
University of Michigan Law School and University of Michigan at Ann Arbor - University of Michigan
Date Posted: August 13, 2015
Last Revised: August 19, 2015
Working Paper Series
104 downloads

Incl. Electronic Paper Chapters 11 and 12 Excerpted from the End of Energy: The Unmaking of America's Environment, Security, and Independence
The End of Energy: The Unmaking of America’s Environment, Security, and Independence, Chapters 11 and 12, MIT Press, 2011,
Michael J. Graetz
Columbia Law School
Date Posted: August 11, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Evolution of Due Process and State Tax Jurisdiction
Santa Clara Law Review, Vol. 55, No. 3, 2015
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Date Posted: August 10, 2015
Last Revised: August 12, 2015
Accepted Paper Series
92 downloads

Incl. Electronic Paper Should Tax Law Mind Minority and Monitor Majority: The Case of Undistributed Dividends and the Ability-to-Pay Principle
Houston Business and Tax Law Journal, Vol. 13, 2013
Limor Riza
Carmel Academic Center, School of Law
Date Posted: August 08, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Beyond the Affordable Care Act's Premium Tax Credit: Ensuring Access to Safety Net Programs
Hamline Law Review, Vol. 38, p. 241, 2015, UNM School of Law Research Paper No. 2015-19
Mary L. Pareja
University of New Mexico School of Law
Date Posted: August 07, 2015
Last Revised: August 08, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Proposition 13: An Equilibrium Analysis
Ayse Imrohoroglu , Kyle Matoba and Selale Tuzel
University of Southern California - Marshall School of Business , University of California, Los Angeles (UCLA) - Anderson School of Management and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: August 04, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper How the IRS Wrongly Allows Stock Buybacks to Evade the Dividend Tax
Wanling Su and Rahul K Goravara
Yale Law School and Yale School of Management
Date Posted: August 01, 2015
Last Revised: August 03, 2015
Working Paper Series
123 downloads

Incl. Electronic Paper Налоги, Бюджет и Информация в России Раннего Нового Времени: Подушная Подать в Городе и Деревне Xviii в. (Taxes and Budget Information in Early Modern Russia: The Poll Tax in the City and the Village of the Xviii Century.)
Elena Sergeevna Korchmina , Maya Lavrinovich and Igor Fedyukin
HSE Moscow , National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: July 29, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: United States
Indiana Legal Studies Research Paper No. 319, Annual Congress Milan 2015, IBFD Amsterdam (2016 Forthcoming), FSU College of Law, Public Law Research Paper No. 763, FSU College of Law, Law, Business & Economics Paper No. 15-19
Stephen W. Mazza , Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law , Indiana University Maurer School of Law and Florida State University - College of Law
Date Posted: July 28, 2015
Accepted Paper Series
34 downloads

Incl. Electronic Paper Leveling the Playing Field: The Case for an Education Value Added Tax
Shera Avi-Yonah and Reuven S. Avi-Yonah
Independent and University of Michigan Law School
Date Posted: July 28, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University (TAMU) - School of Law
Date Posted: July 28, 2015
Last Revised: August 06, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper When a Single-Member LLC Isn't and When a Multiple-Member LLC is
Journal of Passthrough Entities, July-August 2015
Thomas E. Rutledge
Stoll Keenon Ogden PLLC
Date Posted: July 24, 2015
Accepted Paper Series
50 downloads

Incl. Electronic Paper Carbon Taxes
Forthcoming draft chapter that has been accepted for publication by Edward Elgar Publishing in the book, Global Climate Law, edited by Daniel Farber and Marjan Peeters, due to be published in 2016. , FSU College of Law, Public Law Research Paper No. 760 , FSU College of Law, Law, Business & Economics Paper No. 15-20
Shi-Ling Hsu
Florida State University - College of Law
Date Posted: July 23, 2015
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Case for a Destination-Based Corporate Tax
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: July 23, 2015
Working Paper Series
132 downloads


 

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