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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,467,732 Total downloads
Showing Papers 1 - 50 of 10,750
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1 2 3 4 ... 215 | Next >
   


Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
39 Cayman Fin. Rev. ___ (2015, Forthcoming)
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: March 01, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Solicitor-Client Privilege in the Context of Tax Advice
Jason T. Kujath
Independent
Date Posted: February 28, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?
ILSA Journal of International & Comparative Law, Vol. 21, No. 2, 2015
Bruce W. Bean and Abbey Wright Farnsworth
Michigan State University - College of Law and Independent
Date Posted: February 27, 2015
Accepted Paper Series
100 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Who Should Decide Whether the Apple Is Rotten? Tax Disclosure and Corporate Political Agency
Columbia Journal of Tax Law, Forthcoming
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: February 26, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Fiscal Impact of the Trans-Tasman Travel Arrangement: Wither CER?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Date Posted: February 26, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Cost Sharing of Pensions Paid Under the 2001 New Zealand-Australia Social Security Agreement: Should It Be Time for Change?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Optimal Performance Reward, Tax Compliance and Enforcement
Christos Kotsogiannis and Konstantinos Serfes
University of Exeter and Drexel University - School of Economics
Date Posted: February 26, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2014
Florida Tax Review, Vol. 17, No. 3, 2015
Martin J. McMahon Jr., Bruce A. McGovern and Ira B. Shepard
University of Florida - Levin College of Law , South Texas College of Law and University of Houston Law Center
Date Posted: February 25, 2015
Accepted Paper Series
71 downloads

Incl. Electronic Paper The Effect of Taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
WU International Taxation Research Paper Series No. 2015 - 09
Stephan Alberternst and Caren Sureth
University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case
WU International Taxation Research Paper Series No. 2015 - 07
Yuya Suzuki
GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES
Date Posted: February 25, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems
WU International Taxation Research Paper Series No. 2015 - 06
Annika Hegemann , Angela Kunoth , Kristina Rupp and Caren Sureth
University of Paderborn , University of Cologne - Institute of Mathematics , University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Anomalies in the Affordable Care Act that Arise from Reading the Phrase 'Exchange Established by the State' Out of Context
Vol. 23 University of Miami Business Law Review, Washington & Lee Legal Studies Paper No. 2015-24
Timothy Stoltzfus Jost
Washington and Lee University - School of Law
Date Posted: February 24, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Hate Exclusion: Moral Tax Equity for Damages Received on Account of Race, Sex, or Sexual Orientation Discrimination
Bobby L. Dexter
Chapman University - School of Law
Date Posted: February 23, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper What’s Money Got to Do with It?: Public Interest Lawyering and Profit
Denver University Law Review, Vol. 91, 2014
Kathryn A. Sabbeth
University of North Carolina at Chapel Hill
Date Posted: February 23, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Tax Holidays for Individual Entrepreneurs: Modern Concept and Prospects of Development
Russian Economic Developments. Moscow, 2015, pp. 55-56
Vladimir Gromov
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: February 23, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Beyond Territorial and Worldwide Systems of International Taxation
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: February 22, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Reflections on Home Concrete: Writing Tax Regulations and Interpreting Tax Statutes
13 Florida State University Business Review 77 (2014), FSU College of Law, Public Law Research Paper No. 734
Steve R. Johnson
Florida State University - College of Law
Date Posted: February 22, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper How Far Does Circular 230 Exceed Treasury's Statutory Authority?
146 Tax Notes 221, 2015, FSU College of Law, Public Law Research Paper No. 737
Steve R. Johnson
Florida State University - College of Law
Date Posted: February 22, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Low-Income Housing Tax Credit Developments and Neighborhood Property Conditions
Kelly D. Edmiston
Federal Reserve Bank of Kansas City
Date Posted: February 22, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Using Administrative Law to Challenge IRS Determinations
88 The Florida Bar Journal 81 (2014), FSU College of Law, Public Law Research Paper No. 736
Steve R. Johnson
Florida State University - College of Law
Date Posted: February 22, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Standing Issues in Tax Litigation
34 ABA Section of Taxation Newsquarterly 8, 2015, FSU College of Law, Public Law Research Paper No. 735
Steve R. Johnson
Florida State University - College of Law
Date Posted: February 22, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Mining Taxation in Colombia
Documento CEDE No. 2014-49
Duanjie Chen and Guillermo E. Perry
University of Calgary - The School of Public Policy and Universidad de los Andes, Colombia - Department of Economics
Date Posted: February 22, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis
(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Benjamin Alarie , Kalmen H. Datt , Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law , University of New South Wales (UNSW) , University of Canterbury and University of New South Wales Faculty of Law
Date Posted: February 21, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Relearning the Lesson: IRS Judicial Doctrine Attacks on the Captive Insurance Company Pre-Planned Tax Deductible Life Insurance Tax Shelter
Houston Business and Tax Law Journal, 2015, Forthcoming
Beckett G. Cantley
Atlanta's John Marshall Law School
Date Posted: February 21, 2015
Accepted Paper Series
22 downloads

Incl. Electronic Paper Tax Expenditure Estimates Approximate Revenue Estimates
Tax Notes, Vol. 145, No. 6, 2014
Yair Listokin
Yale Law School
Date Posted: February 21, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Distribution of Income and Taxes/Transfers in Canada: A Cohort Analysis
SPP Research Paper No. 8, Issue 5
Daria Crisan , Kenneth J. McKenzie and Jack Mintz
University of Calgary - The School of Public Policy , University of Calgary - Economics and University of Calgary - The School of Public Policy
Date Posted: February 21, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Find It and Tax It: From TIEAs to IGAs
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 21, 2015
Working Paper Series
79 downloads

Incl. Electronic Paper Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments
Tax Notes Vol. 146, No. 4, 2015
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: February 21, 2015
Accepted Paper Series
45 downloads

Incl. Electronic Paper Defining 'Environmental Taxes': Input from the Court of Justice of the European Union
© 2014 Federica Pitrone. Originally published in 69 Bull. Intl. Taxn. 1, pp. 58-64, Journals IBFD. Bulletin for International Taxation is available online. ,
Federica Pitrone
Maastricht University
Date Posted: February 21, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Measuring, Monitoring, and Managing Legal Complexity
Iowa Law Review, Vol. 100, Forthcoming, Vanderbilt Public Law Research Paper No. 15-1
J. B. Ruhl and Daniel Martin Katz
Vanderbilt University - Law School and Michigan State University - College of Law
Date Posted: February 19, 2015
Accepted Paper Series
96 downloads

Incl. Electronic Paper VAT and Income Taxing Condominium Corporations in the Philippines: A Critical Analysis of BIR Revenue Memorandum Circular No. 65-2012 and 9-2013
Christine Carpio Aldeguer
Far Eastern University
Date Posted: February 19, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals
Edmond J. Safra Working Paper No. 56
Gillian Brock and Hamish Russell
University of Auckland and University of Toronto
Date Posted: February 18, 2015
Last Revised: February 25, 2015
Working Paper Series
113 downloads

Incl. Electronic Paper Reasoned Explanation and IRS Adjudication
63 Duke Law Journal 1771, 2014, FSU College of Law, Public Law Research Paper No. 733
Steve R. Johnson
Florida State University - College of Law
Date Posted: February 18, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Allocative Fairness and the Income Tax
FSU College of Law, Public Law Research Paper No. 732, FSU College of Law, Law, Business & Economics Paper No. 15-6
Joseph M. Dodge
Florida State University - College of Law
Date Posted: February 18, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Foreign Account Tax Compliance Act – An Overview
Ashish Karundia
Independent
Date Posted: February 18, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper All or Nothing? The Obama Budget Proposals and BEPS
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 18, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper The Tax Section Distinguished Service Award: Twenty Years of History
68 Tax Lawyer 41 (2014), Northwestern Public Law Research Paper No. 15-06
Herbert N. Beller
Northwestern University - School of Law
Date Posted: February 16, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Richer (and Holier) than Thou? The Effect of Relative Income Improvements on Demand for Redistribution
GMU Working Paper in Economics No. 15-10
Mounir Karadja , Johanna Mollerstrom and David Seim
Stockholm University - Institute for International Economic Studies (IIES) , George Mason University - Department of Economics and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 16, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: February 15, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Taxing Publicly Traded Entities
Columbia Journal of Tax Law, Vol. 6, No. 2, 2015
Emily Cauble
DePaul University - College of Law
Date Posted: February 14, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper The Supreme Court's 2013 Tax Cases: Side-Stepping the Interesting, Important and Difficult Issues
(2015) 68 SCLR (2d) 335
William Neil Brooks and Kim Brooks
York University and Dalhousie University - Schulich School of Law
Date Posted: February 14, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper How Federal Tax Expenditures that Support Housing Contribute to Economic Inequality
Loyola University Chicago School of Law Research Paper No. 2015-008
Henry Rose
Loyola University Chicago School of Law
Date Posted: February 14, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper Government Regulation 79/2010 Booster or Resistor on Indonesian Oil and Gas Firm’s Productivity? (An Empirical Analysis)
Scholedge International Journal of Business Policy & Governance (ISSN: 2394-3351), Volume 2, Issue 1, 2015
Simon Poltak Hamonangan Hutabarat
University of Illinois at Urbana-Champaign
Date Posted: February 14, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Economic Freedom and the Size of Government
James E. Mahon Jr.
Williams College
Date Posted: February 14, 2015
Last Revised: February 19, 2015
Working Paper Series
130 downloads

Incl. Electronic Paper The Emerging Consensus for Cutting the Corporate Income Tax Rate
Chapman Law Review, Vol. 18, No. 1, 2014, San Diego Legal Studies Paper No. 15-179
Jordan M. Barry
University of San Diego School of Law
Date Posted: February 12, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Why Corporate Tax Reform Can Happen
USC CLASS Research Paper No. 15-5, USC Law Legal Studies Paper No. 15-5
Edward D. Kleinbard
USC Gould School of Law
Date Posted: February 12, 2015
Working Paper Series
295 downloads


 

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