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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,810,179 Total downloads
Showing Papers 1 - 50 of 12,123
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1 2 3 4 ... 243 | Next >
   

Does the Onset of CDS Trading Increase Tax Avoidance?
Hyun A. Hong, Gerald J. Lobo, Tharindra Ranasinghe and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business, Singapore Management University - School of Accountancy and University of Texas - Rio Grande Valley
Date Posted: July 27, 2016
Working Paper Series

Incl. Electronic Paper AICPA v. The IRS: Is the AICPA Protecting Taxpayers Interests or Its Own in Seeking to Invalidate the Annual Filing Season Program?
John Spencer Treu and Jessica A. Magaldi
West Virginia University - College of Business & Economics and Pace University
Date Posted: July 27, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Sexual Integrity of Religious Schools and Tax Exemption
U of Houston Law Center No. 2016-W-2
Johnny Rex Buckles
University of Houston Law Center
Date Posted: July 26, 2016
Working Paper Series
3 downloads

Patterns of Tax Treaty Disputes: A Global Taxonomy
in E. Baistrocchi (Ed), a Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017) (Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 26, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Infinity & Beyond
Galya Savir
University of Michigan Law School
Date Posted: July 22, 2016
Working Paper Series
31 downloads

A Global Analysis of Tax Treaty Disputes (Cambridge University Press)
Eduardo Baistrocchi (ed), A Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017 Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 22, 2016
Accepted Paper Series

Incl. Electronic Paper 'Strangers in a Strange Land'—Chinese Companies in the American Tax System
Hastings Law Journal, Forthcoming
Ji Li
Rutgers Law School
Date Posted: July 21, 2016
Accepted Paper Series
29 downloads

Incl. Electronic Paper Where's the Rest of Me?: Ryan's Republican Wish List
Calvin H. Johnson, Where’s the Rest of Me?: Ryan’s Republican Wish List, 152 Tax Notes 105 (July 4, 2016),
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: July 21, 2016
Last Revised: July 25, 2016
Accepted Paper Series
18 downloads

The Persistence of Book-Tax Differences
Kevin Holland and Nor Shaipah Abdul Wahab
Cardiff Business School and University of Southampton
Date Posted: July 21, 2016
Working Paper Series

Incl. Electronic Paper Executive Pay: What Worked?
Journal of Corporation Law, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 16-11
Steven A. Bank, Brian R. Cheffins and Harwell Wells
University of California, Los Angeles (UCLA) - School of Law, University of Cambridge - Faculty of Law and Temple University - James E. Beasley School of Law
Date Posted: July 21, 2016
Accepted Paper Series
84 downloads

Incl. Electronic Paper Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports.
Refereed paper. British Tax Review Number 3 (2016), Forthcoming
Kevin Holland, Sarah Lindop and Fatimah Zainudin
Cardiff Business School, Aberystwyth University and University of Southampton - Business School
Date Posted: July 21, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Thin Redline or Where Does Aggressive Tax Planning Become an Unlawful State Aid
Aleksandar Dorich
Djingov, Gouginski, Kyutchkov & Velichkov
Date Posted: July 21, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Introduction, A New Deal for Old Age: Toward a Progressive Retirement
Introduction, A New Deal for Old Age: Toward a Progressive Retirement (Harvard University Press, 2016)., Yale Law School, Public Law Research Paper No. 570
Anne Alstott
Yale University - Law School
Date Posted: July 21, 2016
Last Revised: July 26, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Don't Forget the Standard Deduction
Tax Notes, Vol. 150, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Taxation As Insurance
Tax Notes, Vol. 151, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Student Loans As Taxes
Tax Notes, Vol. 151, No. 4, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Why Lenity Has No Place in the Income Tax Laws
Missouri Law Review, Forthcoming
Andy Grewal
University of Iowa - College of Law
Date Posted: July 20, 2016
Accepted Paper Series
62 downloads

Incl. Electronic Paper Sanierungsfusion und Rechnungslegung (Capital-Restructuring Merger and Accounting)
Lukas Mueller, Sanierungsfusion und Rechnungslegung, Zurich/St.Gallen 2008
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 19, 2016
Working Paper Series
23 downloads

Incl. Electronic Paper It's Tax Not Trade (Stupid)
USC CLASS Research Papers Series No. CLASS16-20, USC Law Legal Studies Paper No. 16-22
Edward J. McCaffery
USC Gould School of Law
Date Posted: July 19, 2016
Working Paper Series
115 downloads

Incl. Electronic Paper Guardians of the Charitable Realm: Charitable Trust Supervision Practice and Procedure in the Common Law World
European Review of Private Law, Forthcoming , UCD Working Papers in Law, Criminology & Socio-Legal Studies Research Paper No. 11 / 2016
Oonagh B. Breen
Sutherland School of Law, University College Dublin
Date Posted: July 19, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper News and Noise in the Housing Market
ECB Working Paper No. 1933
Andrea Giovanni Gazzani
European University Institute
Date Posted: July 19, 2016
Working Paper Series
4 downloads

Know Your Comparables – Exercising the Right of Cross Examination
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 17, 2016
Working Paper Series

Incl. Electronic Paper Have Supra-Normal Returns to Corporations Been Increasing Over Time?
Laura Power and Austin Frerick
Government of the United States of America - Office of Tax Analysis and U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: July 16, 2016
Working Paper Series
23 downloads

Director Penalty Notices – Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency
Villios, Sylvia (2016) "Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency," Revenue Law Journal: Vol. 25: Iss. 1, Article 2., U. of Adelaide Law Research Paper No. 2016-22,
Sylvia Villios
University of Adelaide
Date Posted: July 15, 2016
Accepted Paper Series

Benefícios Fiscais E Planeamento Fiscal (Tax Benefits and Tax Planning)
Revista do Direito de Língua Portuguesa (Portuguese Language Law Journal), Vol. II, No. 3, June 2014 ,
Flavio Inocencio
Coventry University (Law)
Date Posted: July 15, 2016
Accepted Paper Series

What You Don't Know Can Hurt You: Paying for Preparer Fraud
Tax Notes, Vol. 149, No. 12, 2015
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Accepted Paper Series

Incl. Electronic Paper Taxation of Income from Employment: A Comparative Study of the OECD Model Convention, the UN Model Convention, the Ethio-China Tax Treaty and the Ethio-UK Tax Treaty
Wakgari Kebeta Djigsa Sr.
Independent
Date Posted: July 14, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 14, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
147 downloads

Incl. Electronic Paper Grappling with the ‘Tax Me If You Can’ Era: Configuring a Micro Level Objective Economic Substance Inquiry
Andrew Nyombi
Independent
Date Posted: July 14, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper 2016 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Date Posted: July 13, 2016
Last Revised: July 26, 2016
Working Paper Series
22 downloads

Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
35 Ind. L. Rev. 143 (2001)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 13, 2016
Accepted Paper Series

International Tax Planning by Multinationals: Simulating a Tax‑Minimising Intercompany Response to the OECD's Recommendation on BEPS Action 4
Australian Tax Forum, Vol. 31, 2016
Ann Kayis-Kumar
UNSW Business School, School of Taxation and Business Law
Date Posted: July 13, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
David G. Duff
University of British Columbia (UBC), Faculty of Law
Date Posted: July 13, 2016
Last Revised: July 22, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper Corporate Compliance without Enforcement?: Private Foundations and the Uniform Prudent Management of Institutional Funds Act
Brian D. Galle
Georgetown University Law Center
Date Posted: July 12, 2016
Last Revised: July 20, 2016
Working Paper Series
94 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition),
Robert T. Cole and William Byrnes

Date Posted: July 11, 2016
Accepted Paper Series
116 downloads

Incl. Electronic Paper Discharge of Late Tax Return Debt in Bankruptcy: Fixing BAPCPA's Draconian Hanging Paragraph
American Bankruptcy Institute Law Review , Vol. 24, 2016
Timothy M. Todd
Liberty University School of Law
Date Posted: July 11, 2016
Accepted Paper Series
29 downloads

Incl. Electronic Paper Materialna zakonitost pri določanju davčnih obveznosti z vidika časovne veljavnosti (Substantive Legality in the Determination of Tax Liabilities in Terms of Time Validity)
Zbornik znanstvenih razprav, 75 (2015), pp. 103-122, 2015
Jernej Podlipnik
Graduate School of Government and European Studies
Date Posted: July 10, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Tax Anti-Avoidance Law in Australia and the United States
49 Int'l Law. 111 (2015)
Susan C. Morse and Robert Deutsch
University of Texas at Austin - School of Law and Government of the Commonwealth of Australia - Administrative Appeals Tribunal
Date Posted: July 09, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper 10 Observations Concerning International Tax Policy
Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25
Daniel Shaviro
New York University School of Law
Date Posted: July 09, 2016
Last Revised: July 22, 2016
Accepted Paper Series
133 downloads

The Need to Prevent Abusive Practices and Fraud as a Composite Justification
EC Tax Review, Vol. 23(4), Pp. 220-229, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey
Bulletin for International Taxation, Vol. 68, No.4/5, Pp. 236-249, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes
World Tax Journal, Vol. 6(1), Pp. 77-108, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Data Protection Rights and Tax Information Exchange in the European Union: An Uneasy Combination
Maastricht Journal of European and Comparative Law, 23(3), 514-530
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Incl. Electronic Paper Macroeconomic Effects of Mortgage Interest Deduction
De Nederlandsche Bank Working Paper No. 514
Cenkhan Sahin
Sveriges Riksbank
Date Posted: July 08, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner
Susan C. Morse, J. Richard (Dick) Harvey, Leandra Lederman, Ruth Mason, Stephen E. Shay and Bret Wells
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Date Posted: July 08, 2016
Last Revised: July 27, 2016
Working Paper Series
34 downloads

Incl. Electronic Paper Severance Taxes As an Issue of Energy Sectionalism
Energy Law Journal, Vol. 5, No. 2, 1984
John S. Lowe
Southern Methodist University - Dedman School of Law
Date Posted: July 07, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497
Anne Alstott, Reuven S. Avi-Yonah, Lily L. Batchelder, Joshua D. Blank, Noel B. Cunningham, Victor Fleischer, Ari D Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward D. Kleinbard, Michael S. Knoll, Rebecca M. Kysar, Zachary D. Liscow, Daniel Shaviro, John P. Steines, David Super, Clint Wallace and George K. Yin
Yale University - Law School, University of Michigan Law School, New York University School of Law, New York University School of Law, New York University Law School, University of San Diego School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, USC Gould School of Law, University of Pennsylvania Law School, Brooklyn Law School, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, New York University School of Law and University of Virginia School of Law
Date Posted: July 07, 2016
Working Paper Series
116 downloads

Incl. Electronic Paper Protecting Nest Eggs and Other Retirement Benefits in Bankruptcy
90 Am. Bankr. L.J. 235 (2016)
Tara Twomey and Todd F. Maynes
National Consumer Law Center and Kirkland & Ellis
Date Posted: July 07, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper Issues Arising Upon the Death of the Sole Member of a Single-Member LLC
Marquette Law Review, Vol. 99, 2016
F Philip Manns Jr. and Timothy M. Todd
Liberty University - School of Law and Liberty University School of Law
Date Posted: July 07, 2016
Last Revised: July 09, 2016
Accepted Paper Series
82 downloads


 

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