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Abstracts: 543,572
Full Text Papers: 445,954
Authors: 252,438
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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,302,347 Total downloads
Showing Papers 1 - 50 of 10,015
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Incl. Electronic Paper Electing Fairness: A Check-the-Box Style Regime for Same-Sex Couples’ Tax Filing Status
Elon Law Review, forthcoming
Jennifer Bird-Pollan
University of Kentucky - College of Law
Date Posted: April 23, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Real Problem with Carried Interests
Hastings Law Journal, Vol. 65, No. 2, 2014
Heather M. Field
University of California Hastings College of the Law
Date Posted: April 23, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Tax Evasion and Ethics: A Survey of Indian Opinion
Journal of Accounting, Ethics and Public Policy, Vol. 9, No. 3, 2008
Robert W. McGee and Beena George
Fayetteville State University and University of Saint Thomas, Houston
Date Posted: April 22, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Do U.S. Firms Hold More Cash?
Fisher College of Business Working Paper No. 2014-03-06, Charles A. Dice Center Working Paper No. 2014-06
Lee Pinkowitz , Rene M. Stulz and Rohan Williamson
Georgetown University - Department of Finance , Ohio State University (OSU) - Department of Finance and Georgetown University - McDonough School of Business
Date Posted: April 19, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Carried Interest for the Common Man
Tax Notes, Vol. 142, No. 11, 2014
Richard Winchester
Thomas Jefferson School of Law
Date Posted: April 18, 2014
Last Revised: April 20, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Taking Administrative Law to Tax
Duke Law Journal, Forthcoming
Andy Grewal
University of Iowa - College of Law
Date Posted: April 15, 2014
Last Revised: April 21, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Planning with Portability Do-Overs (But Only for a Limited Time)
Tax Notes, Vol. 143, No. 1, 2104
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP
Date Posted: April 15, 2014
Last Revised: April 22, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Ace in the Game: Revenue from Legalized Marijuana
Pat Oglesby
Center for New Revenue
Date Posted: April 14, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Why the Obamas Paid Too Much in Taxes
Tax Notes, Vol. 127, p. 805, 2010, Emory Legal Studies Research Paper No. 14-291
Dorothy A. Brown
Emory University School of Law
Date Posted: April 12, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Race, Class, and Gender Essentialism in Tax Literature: The Joint Return
Washington and Lee Law Review, Vol. 54, p. 1469, 1997, Emory Legal Studies Research Paper, No. 14-290
Dorothy A. Brown
Emory University School of Law
Date Posted: April 12, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax
Hastings Constitutional Law Quarterly, Vol. 41, 2014: 483-520, Cleveland-Marshall Legal Studies Paper No. 14-269
John Thomas Plecnik
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: April 12, 2014
Accepted Paper Series
89 downloads

Incl. Electronic Paper North American Dream: The Rise of U.S. and Canadian Sovereign Wealth
Paul Rose
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: April 12, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Tax Treatment of Farmouts: Do Rulings MT 2012/1 and MT 2012/2 Chart a Path to Revenue Nirvana or Hades?
(2013) 42 Australian Tax Review 5-32, UWA Faculty of Law Research Paper No. 36
Ian Murray
University of Western Australia - Faculty of Law
Date Posted: April 11, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Fiscal Devaluation Scenarios: A Quantitative Assessment for the Italian Economy
CEIS Working Paper No. 311
Barbara Annicchiarico , Fabio Di Dio and Francesco Felici
University of Rome II - Department of Economics and Law , Sogei S.p.a. and Government of the Italian Republic (Italy) - Ministry of Economy and Finance - Department of the Treasury
Date Posted: April 10, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Just Say No: Corporate Taxation and Corporate Social Responsibility
U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: April 10, 2014
Last Revised: April 23, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Florida Tax Review, Vol. 15, p. 533, 2014, Cardozo Legal Studies Research Paper No. 427
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: April 10, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Frequent Flyer Miles as Company Scrip: Implications on Taxation
Business Studies Journal, Forthcoming
Jeffrey A. Mankin and Jeffrey Jay Jewell
Lipscomb University and Lipscomb University
Date Posted: April 10, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Marriage Pluralism: Taxing Marriage after Windsor
David Herzig
Valparaiso University Law School
Date Posted: April 10, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Court Sends Message on Valuation in Richmond
Tax Notes, Vol. 142, No. 12, March 24, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: April 08, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?
Akron Tax Journal, 22 (2007), Duquesne University School of Law Research Paper No. 2014-05
Martha W. Jordan
Duquesne University - School of Law
Date Posted: April 08, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Impact on the Marital Deduction of Expenses Chargeable to Post-Mortem Income: Does United States v. Stapf Answer the Question?
Southern Illinois University Law Journal, Vol. 21, Issue 1 (Fall 1996), Duquesne University School of Law Research Paper No. 2014-3
Martha W. Jordan
Duquesne University - School of Law
Date Posted: April 05, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Reconciling Tax Law and Securities Regulation
48 University of Michigan Journal of Law Reform, 2014, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 04, 2014
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Foreign Account Tax Compliance Act and Foreign Insurance Companies: Better to Comply than to Opt Out
The Journal of Corporation Law, Vol. 39:1, October 2013
Mark Van Heukelom
University of Iowa - College of Law
Date Posted: April 04, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Herita T. Akamah , Ole-Kristian Hope and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business , University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 04, 2014
Working Paper Series
59 downloads

Incl. Electronic Paper The Effect of the American Tax Relief Act of 2012: An Empirical Analysis
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Yi Ren and Dong Xiao
Illinois State University and University of Illinois at Urbana-Champaign
Date Posted: April 04, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Taxing the Cloud
Orly Mazur
Southern Methodist University - Dedman School of Law
Date Posted: April 03, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Trust Variation and ERISA's 'Presumption of Prudence'
Tax Notes, Vol. 142, No. 11, 2014, Washington University in St. Louis Legal Studies Research Paper No. 14-04-01
Peter J. Wiedenbeck
Washington University in Saint Louis - School of Law
Date Posted: April 03, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance: An Experimental Study Over Repeated Periods
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Mollie T. Adams
Bradley University
Date Posted: April 02, 2014
Accepted Paper Series
15 downloads

Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?
Northwestern Public Law Research Paper No. 14-12
Philip Postlewaite
Northwestern University Law School
Date Posted: April 01, 2014
Working Paper Series

Incl. Electronic Paper Court Rulings in Estate Tax Cases: Is Gender a Factor?
Mark Jackson , Sonja Pippin and Jeffrey Wong
University of Nevada, Reno - Department of Accounting and Information Systems , University of Nevada, Reno - Department of Accounting and Information Systems and University of Nevada, Reno
Date Posted: April 01, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Merger Deal Stage Fright and the Use of Earn-Outs
Andrew Nyombi
Georgetown University Law Center
Date Posted: March 31, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper The Taxation of Intellectual Capital
Florida Law Review, Forthcoming
Lily Kahng
Seattle University School of Law
Date Posted: March 31, 2014
Accepted Paper Series
92 downloads

Incl. Electronic Paper Cheating on Their Taxes: When are Tax Limitations Effective at Limiting State Taxes, Expenditures, and Budgets?
Colin H. McCubbins and Mathew D. McCubbins
Stanford University and Duke University
Date Posted: March 31, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Avoidance, Evasion, and Taxpayer Morality
Washington University Journal of Law and Policy, Vol. 44, Forthcoming
Allison Christians
McGill University - Faculty of Law
Date Posted: March 30, 2014
Accepted Paper Series
73 downloads

Incl. Electronic Paper Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents - Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Florida Tax Review, Vol. 15, No. 7, 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: March 29, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Unwinding the Ceiling Rule
Virginia Tax Review, 2014 Forthcoming
Leigh Osofsky
University of Miami - School of Law
Date Posted: March 29, 2014
Accepted Paper Series
68 downloads

Incl. Electronic Paper Not Just Whistling Dixie: The Case for Tax Whistleblowers in the States
Villanova Law Review, Vol. 59, No. 3, 2014, UC Davis Legal Studies Research Paper No. 373
Dennis J. Ventry Jr.
University of California, Davis - School of Law
Date Posted: March 29, 2014
Accepted Paper Series
33 downloads

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool
Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Stephanie A. Sikes , Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - The Wharton School , University of Oregon - Lundquist College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 28, 2014
Accepted Paper Series

Incl. Electronic Paper Payroll Taxes, Mythology, and Fairness
Harvard Journal on Legislation, Vol. 51, 2014, Fordham Law Legal Studies Research Paper No. 2416471
Linda Sugin
Fordham University School of Law
Date Posted: March 27, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper Brand X, 3M, and Legal Restrictions on the Payment of Income
Tax Notes, March 24, 2014, p.1349
Patrick J. Smith
Ivins, Phillips & Barker
Date Posted: March 27, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Unseating Privilege: Rawls, Equality of Opportunity, and Wealth Transfer Taxation
Wayne Law Review, Vol. 59, Forthcoming
Jennifer Bird-Pollan
University of Kentucky - College of Law
Date Posted: March 26, 2014
Accepted Paper Series
47 downloads

Deductibility of Expenditure Incurred for an Unlawful Purpose
Lalit Acharya
NALSAR University of Law
Date Posted: March 26, 2014
Working Paper Series

Incl. Electronic Paper Sales of Remainder Interests: Reconciling Gradow v. United States and Section 2702
Virginia Tax Review, Vol. 14, No. 4, 1995, Duquesne University School of Law Research Paper No. 2014-02
Martha W. Jordan
Duquesne University - School of Law
Date Posted: March 26, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Turbotax Defense
Rodney P. Mock and Nancy Shurtz
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and University of Oregon - School of Law
Date Posted: March 26, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Racking Up the Money: A Solution to the Ongoing Battle between Rico and the Revenue Rule
Kye Handy
University of Mississippi - School of Law
Date Posted: March 25, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Lessons from Barack and Michelle Obama's Tax Returns
Tax Notes, Vol. March, No. 10, 2014, Emory Legal Studies Research Paper No. 14-283
Dorothy A. Brown
Emory University School of Law
Date Posted: March 24, 2014
Accepted Paper Series
42 downloads

Incl. Electronic Paper Historical Perspective on the Corporate Interest Deduction
Chapman Law Review, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 14-04
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Date Posted: March 24, 2014
Accepted Paper Series
59 downloads


 

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