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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,557,497 Total downloads
Showing Papers 1 - 50 of 11,103
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Incl. Electronic Paper Of More than Usual Interest: The Taxing Problem of Debt Principal
39 Seattle University Law Review, 2015 Forthcoming
Charlene D. Luke
University of Florida - Fredric G. Levin College of Law
Date Posted: July 03, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Overview of Major Issues of Tax Treaties Law in Kosovo
Academic Journal - Acta Universitatis Danubius Vol 11, no 3, 2015
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: July 03, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Taxing Potential Community Members' Foreign Source Income
Daniel Shaviro
New York University School of Law
Date Posted: July 03, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Why Do Law Students Want to Become Tax Lawyers?
Tax Lawyer, Vol. 68, No. 305, 2015, Hofstra Univ. Legal Studies Research Paper No. 2015-08
Linda Galler
Hofstra University - Maurice A. Deane School of Law
Date Posted: July 03, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Complicity and Collection: Religious Freedom and Tax
University of St. Thomas Law Journal, Vol. 11, No. 2, p. 183, Spring 2014, UNLV William S. Boyd School of Law Legal Studies Research Paper Series
Jennifer Carr
University of Nevada, Las Vegas, William S. Boyd School of Law
Date Posted: July 03, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Charitable Corporate Giving Justification for the Socially Responsible Investment of Pension Funds: A Populist Argument for the Public Use of Private Wealth
Iowa Law Review, Vol. 80, pp. 211-264, 1994-1995
Edward S. Adams and Karl D. Knutsen
University of Minnesota - Twin Cities - School of Law and Government of the United States of America - Department of Justice
Date Posted: July 02, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
eJournal of Tax Research Volume 11, Number 3, December 2013
John Prebble and Kristina Bunting
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: July 02, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Can Sumitomo Special Bench Decision Be Overruled?
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 01, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Slump Sale Taxation -- A Continuing Conundrum
Sumeet Khurana and Ashish Karundia
Lakshmikumaran & Sridharan and Lakshmikumaran & Sridharan
Date Posted: July 01, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Taxing Carbon: What, Why, and How
Donald B. Marron , Eric J. Toder and Lydia Austin
The Urban Institute , Urban Institute and The Urban Institute
Date Posted: July 01, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: The Netherlands
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Arnaud Booij , Sigrid Hemels and Charlotte Bikkers
Leiden University - Leiden Law School , Erasmus University Rotterdam (EUR) - Erasmus School of Law and De Bont Advocaten
Date Posted: June 30, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Spin-Offs, Fiduciary Duty, and the Law
Fordham Law Review, Vol. 68, pp. 15-56, 1999-2000
Edward S. Adams and Arijit Mukheri
University of Minnesota - Twin Cities - School of Law and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: June 30, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Throwing Out Uncertainty from the Throwout Rule
State Tax Notes, Vol. 76, No. 463, 2015
Scott L. Austin , Hardeo Bissoondial and Ilya A. Lipin
PriceWaterhouseCoopers LLP , PricewaterhouseCoopers LLP and PriceWaterhouseCoopers LLP
Date Posted: June 30, 2015
Accepted Paper Series
5 downloads

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 29, 2015
Accepted Paper Series

The Collision of Student Loan Debt and Joint Marital Taxation
Victoria J. Haneman
Concordia University School of Law
Date Posted: June 29, 2015
Working Paper Series

Incl. Electronic Paper Brazilian National Simplified Taxation System for the Small Business and the Value Added Tax
FGV Direito SP Research Paper Series No. 123
Leonel Cesarino Pessôa , Giovane da Costa and Emerson Antonio Maccari
Getulio Vargas Foundation (FGV) - Fundação Getulio Vargas Law School at São Paulo , Universidade Nove de Julho (UNINOVE) and Universidade Nove de Julho (UNINOVE)
Date Posted: June 28, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Corporate Rate Reduction and Fairness to Pass Through Entities
Tax Notes, Vol. 147, No. 11, 2015
Daniel I. Halperin
Harvard Law School
Date Posted: June 28, 2015
Accepted Paper Series
42 downloads

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper The Conclusive Agreement. Alternative Dispute Resolution on Fiscal Matters.
Ernesto Leon and Luis Alessandri Perez
Universidad Autónoma de Sinaloa and Universidad Autónoma de Sinaloa
Date Posted: June 27, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Ability to Pay Principle in the Decisions of the Brazilian Supreme Court
FGV Direito SP Research Paper Series n. 126
Leonel Cesarino Pessôa
Getulio Vargas Foundation (FGV) - Fundação Getulio Vargas Law School at São Paulo
Date Posted: June 27, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance
14 Florida State University Business Review 1 (2015), FSU College of Law, Public Law Research Paper No. 757
Donald J. Weidner
Florida State University College of Law
Date Posted: June 27, 2015
Accepted Paper Series
101 downloads

Incl. Fee Electronic Paper From Confrontation to Congruence: The Potential Role of Payments in Lieu of Taxes in the Economic Development Conversation
Public Budgeting & Finance, Vol. 35, Issue 2, pp. 19-39, 2015
Fred Mayhew and Tammy Renea Waymire
James Madison University - Department of Political Science and Northern Illinois University - Department of Accountancy
Date Posted: June 26, 2015
Accepted Paper Series

Incl. Electronic Paper Optimal Taxation When People Do Not Maximize Well-Being
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-7
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: June 26, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper How I Learned to Stop Worrying and Love Our Homeowner Tax Rules
David Hasen
University of Colorado School of Law
Date Posted: June 26, 2015
Last Revised: July 04, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Constructive Unilateralism: US Leadership and International Taxation
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper The International Tax Regime: A Centennial Reconsideration
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Working Paper Series
78 downloads

Incl. Electronic Paper Taxpayers’ Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on The Hybrid Norms of International Taxation
Pace Law Review, Vol. 34, No. 3, 2014
Limor Riza
Carmel Academic Center, School of Law
Date Posted: June 25, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Public Debt and the Threat of Secession
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-4
Rhea Molato
University of the Philippines, Diliman - School of Economics
Date Posted: June 24, 2015
Last Revised: June 25, 2015
Working Paper Series
7 downloads

Tax Incentives as Important Segment of Tax Reforms in Balkan Countries and Kosovo Case
Academic Journal - Godišnjak Pravnog Fakulteta u Sarajevu, December 2011, Vol. 54, p. 245-269,
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: June 24, 2015
Accepted Paper Series

Incl. Electronic Paper Reform of Kosovo Tax System after Independence and Its Key Functions
Academic Journal - Iliria International Review in cooperation with Felix, Verlag (Germany), Issue 2 (2013)
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: June 24, 2015
Accepted Paper Series
1 downloads

The Kosovan Tax System
European Taxation Journal, IBFD, Vol. 49, Issue 4, 2009
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: June 24, 2015
Last Revised: June 25, 2015
Accepted Paper Series

Incl. Electronic Paper Are We Actually 'Coddling the Super-Rich'?
John Mallon Jnr
UCD
Date Posted: June 24, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper The Behavioral Economic Case for Paternalistic Workplace Retirement Plans
Indiana Law Journal, Vol. 91, No. 2, 2016 Forthcoming, Marquette Law School Legal Studies Paper No. 15-11
Paul M. Secunda
Marquette University - Law School
Date Posted: June 23, 2015
Accepted Paper Series
55 downloads

Tax Avoidance, Tax Evasion, and Tax Fairness – the Meaning of 'Fair Share' in International Corporate Income Taxation
Sas Ansari
Osgoode Hall Law School, York University
Date Posted: June 22, 2015
Working Paper Series

Incl. Electronic Paper Corrective Progressivity
Eric A. Kades
William & Mary Law School
Date Posted: June 22, 2015
Working Paper Series
10 downloads

The ACA Double-Bind
Jessica L. Roberts
University of Houston Law Center
Date Posted: June 21, 2015
Working Paper Series

Incl. Electronic Paper Russian Law Journal. Vol. III, Issue 2, 2015
Russian Law Journal. Vol. III, Issue 2, 2015
Dmitry Maleshin , Elena A Lukyanova Sr. , Paul Johnson , Anzhela Korzhevskaya , Nadezhda Tarusina , Irina Reshetnikova , Kristian Wilson , Natalya Kuznetsova , Stefaan Voet , Yuri Kondrashov , Valery Falkov and Nadezhda Sukhova
Moscow State University - Faculty of Law , National Research University Higher School of Economics , University of York , FESCO Transportation Group , PG Demidov Yaroslavl State University , Ural State Academy of Law , Bedell Cristin Law Firm , Russin & Vecchi International Legal Counsellors , Ghent University-Universiteit Gent - Faculty of Law , Tyumen State University , Tyumen State University and Tyumen State University
Date Posted: June 21, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper The Review of Regulatory Documents on Taxation Issues in April-May 2015
Russian Economic Developments. Moscow, 2015, #6, pp. 38-45
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: June 21, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper A Proposal for Using the Judiciary to Achieve Greater Property Tax Assessment Uniformity in Downstate Illinois
15 (winter), Southern Illinois University Law Journal: 259-287 (1991)
Kenneth Oldfield
University of Illinois Springfield
Date Posted: June 20, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Looking for Mr. Goodbar: A Proposal for Judicial Reform of the Property Tax
Kenneth Oldfield
University of Illinois Springfield
Date Posted: June 20, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Many Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud
Vol. 18, Fla. Tax Rev., Forthcoming
Pippa Browde
University of Montana - School of Law
Date Posted: June 20, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Income According to Ordinary Concepts – The Jurisprudence of Justice Graham Hill
Australian Tax Forum, Vol. 28, No. 1, pp. 189-202, 2013, Sydney Law School Research Paper No. 15/54
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 19, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper A Part IVA that goes the Other Way? The Rule against Double Taxation
Australian Tax Forum, Vol. 27, No. 3, pp. 467-484, 2012, Sydney Law School Research Paper No. 15/55
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 19, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper A Logit Model of Informal Traders’ Decision to Evade Tax: A Case of Zimbabwe
IOSR Journal of Economics and Finance (IOSR-JEF), Volume 6, Issue 3. Ver. II (May.-Jun. 2015), PP 82-89.
Wellington Garikai Bonga and Joseph Nyamapfeni
Independent and University of South Australia - UniSA Business School
Date Posted: June 18, 2015
Accepted Paper Series
3 downloads

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes
Review of Accounting Studies, Vol. 20, No. 1, 2015
Sonja O. Rego , Richard A. Cazier , Xiaoli (Shaolee) Tian and Ryan J. Wilson
Indiana University - Kelley School of Business - Department of Accounting , University of Michigan , Ohio State University (OSU) - Fisher College of Business and University of Oregon - Lundquist College of Business
Date Posted: June 18, 2015
Accepted Paper Series

Incl. Electronic Paper Web Appendix to: 'Tax Inertia: A General Framework with Specific Application to Contemporary Business Tax Reform'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 17, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Income Elasticity and Inequality
Interdisciplinary J. Econ. & Bus. Law (vol. 4:3) (2015, Forthcoming).
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 17, 2015
Accepted Paper Series
1 downloads

Taxing Multinationals: Political Challenges to Improving the Efficiency of Reforms
Ann Kayis-Kumar
UNSW Business School, School of Taxation and Business Law, Students
Date Posted: June 17, 2015
Working Paper Series

Incl. Electronic Paper The Effective Tax Rates of U.S. Firms with Permanent Deferral
Tax Notes, Vol. 145, No. 12, 2014
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 17, 2015
Accepted Paper Series
18 downloads


 

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