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SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
1,215,034 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 7,450
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Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Endogenous Crackdowns: Theory and Experimental Evidence
Zhixin Dai
School of Finance, Renmin University of China
Date Posted: June 24, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper An Introduction to Danish Tax and Excise Law – Method and Interpretation: Has the Danish Minister of Taxation in Reality Become Absolute King in His Own Tax Dominion? The Gradual and Continuous Possible Judicial Breakdown of at Least the Barriers of the Danish Constitution within the Entire Danish Legal System Via Danish Tax and Excise Law
Rasmus Smith Nielsen
Independent
Date Posted: June 24, 2016
Working Paper Series
1 downloads

The Panama Papers and Lessons Learned from Years of Offshore Leaks
Journal of Tax Practice & Procedure, 2016
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Date Posted: June 24, 2016
Accepted Paper Series

Installment Land Contracts - The National Scene Revisited
Brigham Young University Law Review, Vol. 1985, Issue 1, Article 3, Pp. 1-63, 1985, Pepperdine University Legal Studies Research Paper No. 2799440
Grant Nelson and Dale A. Whitman
Pepperdine University - School of Law and Independent
Date Posted: June 23, 2016
Accepted Paper Series

Incl. Electronic Paper The ACNC, the Senate, the Commission of Audit and the Not-for-Profit Sector
Western Sydney University School of Law Research Paper No. 05/2016
Elen Seymour and Marina Nehme
UNSW Australia
Date Posted: June 23, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Affordable Care Act Fails for Lack of Uniformity
27 U. Fla. J.L. & Pub. Pol'y 81 (2016), University of Florida Levin College of Law Research Paper No. 16-21
Steven J. Willis and Hans G. Tanzler IV
University of Florida - Levin College of Law and University of Florida - Levin College of Law
Date Posted: June 20, 2016
Accepted Paper Series
40 downloads

Incl. Electronic Paper ‘The Elephant in the Room’: Corporate Tax Avoidance & Business and Human Rights
Business and Human Rights Journal (Forthcoming)
Shane Darcy
National University of Ireland, Galway (NUIG) - Irish Centre for Human Rights
Date Posted: June 19, 2016
Accepted Paper Series
48 downloads

Incl. Electronic Paper Sham and Remedial Doctrines
22 Trusts & Trustees, 2016, Forthcoming
Alexander A. Boni-Saenz and Reid K. Weisbord
Chicago-Kent College of Law and Rutgers Law School - Newark
Date Posted: June 19, 2016
Accepted Paper Series
24 downloads

Incl. Electronic Paper Tax Court S Cases: Does the 'S' Stand for Secret?
79 Tax Notes 257 (Apr. 13, 1998)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: June 19, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Trust Residence, Grantor Taxation and the Settlor Regime in New Zealand
New Zealand Journal of Taxation Law and Policy, 2016 Forthcoming, Sydney Law School Research Paper No. 16/55
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: June 18, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Application of 'Fair Value' Accounting Standards to the Income Statements of Companies Listed in the Portuguese Stock Index-20 (PSI-20)
RBGN - Revista Brasileira de Gestão de Negócios, 18(59), 67-86, 2016,
Tiago Cardão-Pito and Jorge Barros
ISEG, University of Lisbon and Portuguese Securities Commission (CMVM) - School of Economics and Management (ISEG)
Date Posted: June 16, 2016
Last Revised: June 20, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Fiduciary Financial Advice to Retirement Savers: Don't Overlook the Prudent Investor Rule
Harvard John M. Olin Center for Law, Economics, and Business, Discussion Paper No. 867, 2016
Max M. Schanzenbach and Robert H. Sitkoff
Northwestern University - School of Law and Harvard Law School
Date Posted: June 15, 2016
Working Paper Series
168 downloads

Has the Internal Revenue Service's Challenge of Semi-Naked Lapsing Powers Become Frivolous?
15 Widener L.J. 299
Jeffrey S. Kinsler
Belmont University - College of Law
Date Posted: June 15, 2016
Accepted Paper Series

Incl. Electronic Paper Circuit-Specific Application of the Internal Revenue Code: An Unconstitutional Tax
Denver University Law Review, Vol. 81, 2003, Belmont University College of Law Research Paper No. 2795623
Jeffrey S. Kinsler
Belmont University - College of Law
Date Posted: June 15, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Evidence Based Approach to Family in Tax Policy
51 Gonzaga Law Review 283 (2016)
Bret N. Bogenschneider and Karen Bogenschneider
Vienna University of Economics and Business and University of Wisconsin - Madison
Date Posted: June 14, 2016
Last Revised: June 17, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Neighborhoods by Assessment: An Analysis of Non-Ad Valorem Financing in California
Mathew D. McCubbins and Ellen Seljan
Duke University School of Law and Lewis & Clark College
Date Posted: June 14, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Who Benefits from Tax Expenditures? Incidence Based on Wealth
Kyle Rozema
Northwestern University - Pritzker School of Law
Date Posted: June 14, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper The Upcoming Controversy over Articles 301-304 of the Constitution: Taxation and Part XIII of the Constitution of India
Supreme Court Cases J, Vol. 5, 2011
V. Niranjan
One Essex Court
Date Posted: June 14, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers
Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 14, 2016
Last Revised: June 24, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper Permitting Abused Spouses to Claim the Earned Income Tax Credit in Separate Returns
William & Mary Journal of Women and the Law, Vol. 22, No. 3, 2016
Fred B. Brown
University of Baltimore - School of Law
Date Posted: June 13, 2016
Last Revised: June 19, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Marital Sharing of Transfer Tax Exemptions
Boston College Law Review, Vol. 57, Iss. 3, 2016
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: June 11, 2016
Accepted Paper Series
45 downloads

The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances
EC Tax Review, Vol. 25, 2016-3
Saturnina Moreno González Sr.
University of Castilla-La Mancha, School of Law
Date Posted: June 11, 2016
Accepted Paper Series

Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery
European State Aid Law Quarterly, nº 3, 2015. ISSN: 1619-5272 ,
Saturnina Moreno González Sr.
University of Castilla-La Mancha, School of Law
Date Posted: June 11, 2016
Accepted Paper Series

Incl. Electronic Paper Justice in Taxation
Vermont Law Review, Vol. 41, Book 1, Forthcoming
Tyler Antone LeFevre

Date Posted: June 10, 2016
Accepted Paper Series
29 downloads

The Shadow Economy and Corruption in Greece
South-Eastern Europe Journal of Economics 1 (2006) 61-80
Stavros Katsios
Ionian University
Date Posted: June 09, 2016
Accepted Paper Series

Incl. Electronic Paper The Dormant Commerce Clause Wynnes Won Wins One: Five Takes on Wynne and Direct Marketing Association
100 Minn. L. Rev. Headnotes 103 (2016)
Brannon P. Denning
Samford University - Cumberland School of Law
Date Posted: June 08, 2016
Accepted Paper Series
42 downloads

'Panama Papers' – Cutremur Planetar ('Panama Papers' - a Worldwide Earthquake)
Proceedings of Scientific Conference "New Challenges related to EU`s Internal Security" (5th ed.), held by Doctoral Schools from Alexandru Ioan Cuza Police Academy, Bucharest, Romania, 2016
Robert Morar
Alexandru Ioan Cuza University - Police Academy
Date Posted: June 08, 2016
Accepted Paper Series

European Law Enforcement Agencies Involved in Fighting Cross-Border Economic and Financial Crime (Agenţii Europene De Aplicare a Legii, Implicate În Lupta Infracţionalităţii Economico-Financiare Transfrontalieră)
Proceedings of Scientific Conference "New Challenges Related to EU`S Internal Security" (5th Ed.), Held by Doctoral Schools from Alexandru Ioan Cuza Police Academy, Bucharest, Romania, 2016
Alexandru Dică
Alexandru Ioan Cuza University - Police Academy
Date Posted: June 07, 2016
Accepted Paper Series

Dividend Income Tax of Individuals, Material Element of Tax Fraud (Impozitul Pe Venit Din Dividende Persoane Fizice, Element Material Al Infracțiunii De Evaziune Fiscală)
Proceedings of Scientific Conference "New Challenges Related to EU`S Internal Security" (5th Ed.), Held by Doctoral Schools from Alexandru Ioan Cuza Police Academy, Bucharest, Romania, 2016
Mihai Delea
Independent
Date Posted: June 07, 2016
Accepted Paper Series

Incl. Electronic Paper Wealth Management, Tax Evasion and Money Laundering: The Panama Papers Case Study
Ehi Eric Esoimeme
University of Wales System - Cardiff Law School
Date Posted: June 07, 2016
Working Paper Series
127 downloads

Evaziunea Fiscală Și Spălarea De Bani Prezentare Generală/ (Tax Evasion and Money Laundering General Presentation)
Proceedings of Scientific Conference "New Challenges related to EU`s Internal Security" (5th ed.), held by Doctoral Schools from Alexandru Ioan Cuza Police Academy, Bucharest, Romania, 2016
Daniel Cretu
Independent
Date Posted: June 07, 2016
Accepted Paper Series

Incl. Electronic Paper Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?
Jeffery M. Kadet and Tommaso Faccio, “Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?”, 82 Tax Notes Int'l 679 (May 16, 2016),
Tommaso Faccio and Jeffery M. Kadet
Nottingham University Business School and University of Washington - School of Law
Date Posted: June 06, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Not Too Separate or Unequal: Marriage Penalty Relief after Obergefell
Washington Law Review, Vol. 91, 2016, Cardozo Legal Studies Research Paper No. 489
Mitchell L. Engler and Edward Stein
Benjamin N. Cardozo School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: June 05, 2016
Accepted Paper Series
23 downloads

Incl. Electronic Paper Border Adjustments for Carbon Emissions: Basic Concepts and Design
Resources for the Future Discussion Paper 16-09
Samuel S. Kortum and David A. Weisbach
University of Chicago - Department of Economics and University of Chicago - Law School
Date Posted: June 03, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Privacy in Taxation
Florida State University Law Review, Forthcoming, University of Washington School of Law Research Paper No. 2016-15
Michael Hatfield
University of Washington - School of Law
Date Posted: June 03, 2016
Last Revised: June 05, 2016
Accepted Paper Series
81 downloads

Incl. Fee Electronic Paper Lights, Camera, Action: The Adoption of State Film Tax Credits
Public Budgeting & Finance, Vol. 36, Issue 2, pp. 5-25, 2016
Emefa Sewordor and David L. Sjoquist
Georgia State University - Department of Public Administration & Urban Studies and Georgia State University - Department of Economics
Date Posted: June 03, 2016
Accepted Paper Series

Incl. Electronic Paper Forensic Approaches to Transfer Pricing Compliance and Enforcement
Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016 Forthcoming
Stephen L. Curtis
Cross Border Analytics, Inc.
Date Posted: June 02, 2016
Last Revised: June 13, 2016
Accepted Paper Series
39 downloads

Sometimes Unguided (or Maybe Misguided) Economic Substance Guidance
Journal of Taxation of Investments, Winter 2015, at 27, Case Legal Studies Research Paper No. 2016-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series

King v. Burwell, the Affordable Care Act, and Deference to Administrative Interpretations of the Internal Revenue Code
Journal of Taxation of Investments, Fall 2015, at 29, Case Legal Studies Research Paper No. 2016-16
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series

'Student' Athletes Revisited
Journal of Taxation of Investments, Fall 2014, at 43., Case Legal Studies Research Paper No. 2016-15
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series

Incl. Electronic Paper Taxation and the Constitution: Recent Articles
Tax Notes, Volume 151, Number 2, April 11, (2016), p.231, Case Legal Studies Research Paper No. 2016-18
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series
112 downloads

Incl. Electronic Paper Interpreting Tax Treaties
Iowa Law Review, Vol. 101, No. 1387, 2016
Rebecca M. Kysar
Brooklyn Law School
Date Posted: May 28, 2016
Last Revised: June 15, 2016
Accepted Paper Series
91 downloads

Incl. Electronic Paper A Maritime Lawyer, the Percentage Depletion Allowance, and the Joint Committee on Taxation
George K. Yin
University of Virginia School of Law
Date Posted: May 28, 2016
Last Revised: June 21, 2016
Working Paper Series
74 downloads

Incl. Electronic Paper Getting in on the Game: If and How a Non-Income Tax State Could Impose a Jock Tax
Chris Schmidt
Independent
Date Posted: May 25, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Navigating the Confluence of Code Secs. 1031 and 1250
Journal of Passthrough Entities, Vol. 19, p. 25, 2016, Brooklyn Law School, Legal Studies Paper No. 455
Bradley T. Borden
Brooklyn Law School
Date Posted: May 24, 2016
Last Revised: June 01, 2016
Accepted Paper Series
37 downloads

Incl. Electronic Paper A Imunidade Musical (The Brazilian Tax Immunity for Music)
Revista Tributária e de Finanças Públicas, Volume 116. São Paulo: RT, 2014, pp. 15-61.,
Lucas de Lima Carvalho
Independent
Date Posted: May 22, 2016
Accepted Paper Series
31 downloads

Incl. Electronic Paper Toward a Reality-Based Estate Tax
Boston College Law Review, Vol. 57, No. 3, 2016
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 22, 2016
Last Revised: May 28, 2016
Accepted Paper Series
108 downloads

Incl. Electronic Paper Why Tax Wealth Transfers?: A Philosophical Analysis
Boston College Law Review, Vol. 57, 2016
Jennifer Bird-Pollan
University of Kentucky - College of Law
Date Posted: May 22, 2016
Accepted Paper Series
69 downloads

Incl. Electronic Paper Tax Benefits of Government-Owned Marijuana Stores
UC Davis Law Review, Forthcoming, American University, WCL Research Paper No. 2016-22
Benjamin M. Leff
American University Washington College of Law
Date Posted: May 21, 2016
Last Revised: June 20, 2016
Accepted Paper Series
44 downloads


 

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