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Full Text Papers: 459,698
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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,348,835 Total downloads
Showing Papers 1 - 50 of 10,173
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Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS
British Tax Review, No. 3, 2014
Antony Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: July 28, 2014
Accepted Paper Series

Incl. Electronic Paper Defining the Scope of State Aid: How Tax Cases Affect the State Aid Framework
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: July 25, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The IRS Under Siege
Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry, Cambridge, Mass.: MIT Press, 2014
Tanina Rostain and Milton C. Regan, Jr.
Georgetown University Law Center and Georgetown University Law Center
Date Posted: July 24, 2014
Accepted Paper Series
17 downloads

Taking the Student Out of Student Athlete: College Sports and the Unrelated Business Income Tax
Journal Taxation of Investments, Forthcoming, Case Legal Studies Research Paper No. 2014-20
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 24, 2014
Accepted Paper Series

Incl. Electronic Paper Multiple Myopias, Multiple Selves, and the Under-Saving Problem
Daniel Shaviro
New York University School of Law
Date Posted: July 23, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper State Law Reporting and Disclosure Mandates Under ERISA
33 Tax Management Weekly Report 919, July 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: July 16, 2014
Last Revised: July 21, 2014
Accepted Paper Series
94 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper IP Law Solutions to Transfer Pricing Abuse
Tax Notes, Vol. 143, No. 13, 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 15, 2014
Accepted Paper Series
62 downloads

Incl. Electronic Paper Heisenberg's Uncertainty: An Analysis of Criminal Tax Pretextual Prosecutions in the Context of Breaking Bad's Notorious Anti-Hero
Tulsa Law Review, Forthcoming
Scott Shimick
SUNY at Geneseo
Date Posted: July 15, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes
68 Tax Law Review (Forthcoming)
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: July 14, 2014
Last Revised: July 15, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses
Journal of Financial Economics (JFE), Forthcoming
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: July 13, 2014
Accepted Paper Series
39 downloads

Incl. Electronic Paper Race, Class, and the Obama Tax Plan
Denver University Law Review, Vol. 86, No. 575, 2009, Emory Legal Studies Research Paper
Dorothy A. Brown
Emory University School of Law
Date Posted: July 13, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Shades of the American Dream
Washington University Law Review, Vol. 87, No. 329, 2009, Emory Legal Studies Research Paper
Dorothy A. Brown
Emory University School of Law
Date Posted: July 13, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Teaching Civil Rights Through the Basic Tax Course
St. Louis University Law Journal, Vol. 54, No. 809, 2010, Emory Legal Studies Research Paper
Dorothy A. Brown
Emory University School of Law
Date Posted: July 13, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper The Unadvertised Insight of the New Repair Regulations
University of Miami Legal Studies Research Paper No. 2014-01
George Mundstock
University of Miami - School of Law
Date Posted: July 12, 2014
Last Revised: July 13, 2014
Working Paper Series
22 downloads

Incl. Electronic Paper Are E-Books Books? A Role for Equal Treatment in Resolving Diverging Regulatory Approaches to Tangible and Intangible Content.
Emma Linklater
European University Institute
Date Posted: July 12, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Is a Broadly Based Mark-to-Market Tax Unconstitutional?
143 Tax Notes 952 (2014)

Date Posted: July 11, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Reforming the Tax Code: A Tale of Two Purposes and Paralysis
1 U. Mich. J.L. Reform A40 (Mar. 28, 2012)

Date Posted: July 11, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Tax Exceptionalism: Wanted Dead or Alive
1 U. Mich. J.L. Reform A26 (Mar. 6, 2012)

Date Posted: July 11, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Tangled Thicket of Health Care Reform: The Judicial System in Action
1 U. Mich. J.L. Reform A1 (Oct. 28, 2011)

Date Posted: July 11, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Chapter 2: Equality, Consistency, and Impartiality in Tax Legislation
Legal Protection Against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law, Editor: Hans L.M. Gribnau (2003)
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: July 11, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Accepted Paper Series
140 downloads

Incl. Electronic Paper Capital Gains Taxes and Risk with a Fixed Supply of Risky Assets
David A. Guenther and Brian M. Williams
University of Oregon - Department of Accounting and University of Oregon
Date Posted: July 11, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Excise Duties and Smuggling. The Need of Joint Solutions to a Global Threat
Alberto Gil Soriano
Uría Menéndez Abogados, S.L.P.
Date Posted: July 10, 2014
Working Paper Series
2 downloads

AML: Maintaining the Balance between Controlling Serious Crime and Human Rights
Michelle M. Gallant
University of Manitoba
Date Posted: July 10, 2014
Working Paper Series

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
261 downloads

Incl. Electronic Paper The Tiley Trilogy and US Anti-Avoidance Law
12 eJournal of Tax Research 74 (2014), Case Legal Studies Research Paper No. 2014-16
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 09, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper When Everything Matters, Nothing Matters: Minnesota's Unprincipled Approach for Determining Domicile in Tax Disputes, and a Path Forward
Hamline Law Review, Vol. 37, Iss. 2, Art. 1 (2014)
Joseph Edward Cooch
Hamline University - School of Law
Date Posted: July 09, 2014
Accepted Paper Series
14 downloads

The Role of Depreciation in Tax Planning: A Study
The IUP Journal of Accounting Research & Audit Practices, Vol. XII, No. 4, October 2013, pp. 56-75
Partha Pratim Ghosh
St. Xavier’s College (Autonomous), Kolkata
Date Posted: July 08, 2014
Accepted Paper Series

Tax Dispute Resolution Mechanisms in Developed and Developing Countries: An Analysis of Factors that Affect Dispute Mechanism Design and Functionality
Edward Koos
Harvard Law School
Date Posted: July 08, 2014
Working Paper Series

Portability, Marital Wealth Transfers, and the Taxable Unit
Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti ed.) (2014 Ashgate, Forthcoming)
Bridget J. Crawford and Wendy C. Gerzog
Pace University School of Law and University of Baltimore - School of Law
Date Posted: July 07, 2014
Accepted Paper Series

Incl. Electronic Paper Comparative Study of the OECD and the UN Models – A Critical Evaluation
Avijit Faujdar
Independent
Date Posted: July 07, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance
IFN Working Paper #1032
Magnus Henrekson and Daniel Waldenström
Research Institute of Industrial Economics (IFN) and Research Institute of Industrial Economics
Date Posted: July 07, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Constitutionality of a Mark-to-Market Taxing System
Tax Notes 1299 (June 16, 2014), Case Legal Studies Research Paper No. 2014-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 05, 2014
Last Revised: July 10, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper Outsourcing of Services - Should it be Looked Into with a Different Lens (The E-Funds Saga)
International Taxation Vol. 10, March 2014
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 05, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Income in Relation to Services for Oil Exploration Etc: Section 44BB Breaching Boundaries and Taxing Overseas Income
Conference on International Taxation - Emerging Trends and Issues, Organized by Northern Region Chapter of International Fiscal Association - India Branch, March 7th & 8th, 2014, Hotel Shangri-La, New Delhi
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 05, 2014
Last Revised: July 06, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Criminal Tax Restitution Orders and the Civil Liability
Journal of Tax Practice and Procedure, Oct.-Nov. 2013
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Date Posted: July 05, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper IRS LB&I Revised IDR Enforcement Process
Journal of Tax Practice and Procedure, April-May 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Date Posted: July 05, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Concentrated Enforcement in a Best-Case Tax Enforcement Regime
2014 IRS Research Bulletin
Leigh Osofsky
University of Miami - School of Law
Date Posted: July 05, 2014
Last Revised: July 09, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Taxation of Softwares in India
Manoranjan Ayilyath
Independent
Date Posted: July 04, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Private Equity Monitoring Fees as Disguised Dividends: Collateral Impact
Tax Notes, Vol. 143, No. 1053, 2014, UNC Legal Studies Research Paper No. 2461733
Gregg D. Polsky
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: July 04, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper Optimal Marginal Tax Rates -- A Solution to Wealth Disparity
Nicholas A. Paleveda
Northeastern University
Date Posted: July 02, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Not Argued from But Prayed to. Who's Afraid of Legal Principles?
eJournal of Tax Research (2014) vol. 12, no. 1, pp. 185-217
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: July 02, 2014
Last Revised: July 05, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper 'Let's Get Together': Collaborative Tax Regulation
Pittsburgh Tax Review, 11 Pitt. Tax Rev. 49 (2013)
Danshera Cords
Albany Law School
Date Posted: July 02, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Signaling Through Taxing America's Sin: A Panel Data Study
Erik Brockwell
University of Umea - Centre for Environmental and Resource Economics
Date Posted: July 02, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Collection Due Process: The Scope and Nature of Judicial Review
University of Cincinnati Law Review, Vol. 73, 2004
Danshera Cords
Albany Law School
Date Posted: July 01, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Death Watch for the Estate Tax?
Journal of Economic Perspectives—Volume 15, Number 1—Winter 2001—Pages 205–218,
William G. Gale and Joel B. Slemrod
Brookings Institution and University of Michigan, Stephen M. Ross School of Business
Date Posted: July 01, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Law Review Articles You Should've Read (But Probably Didn't) in 2013
Tax Notes, Vol. 143, No. 11, 2014
Bridget J. Crawford
Pace University School of Law
Date Posted: July 01, 2014
Accepted Paper Series
42 downloads


 

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