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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,687,584 Total downloads
Showing Papers 1 - 50 of 11,716
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Incl. Electronic Paper How is the Opera Like a Soup Kitchen?
The Philosophical Foundations of Tax Law (Oxford University Press, Forthcoming 2016) , San Diego Legal Studies Paper No. 16-210
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: February 10, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The European VAT Experience: VAT in a Common Market: Lessons for the GCC
“The European VAT and the Common Market Framework: Lessons for the GCC” in Ehtisham Ahmad and Abdulrazak Al Faris (eds) Fiscal Reforms in the Middle East: VAT in the Gulf Cooperation Council (Edward Elgar: 2010, Cheltenham, UK), Chapter 5, pp 100-132,
Christophe Waerzeggers
International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: February 10, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper How Reform-Friendly are U.S. Tax Treaties?
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: February 09, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Predicting Intentional Tax Error Using Open Source Literature and Data
Ju-Sung Lee and Kathleen M. Carley
Carnegie Mellon University - School of Computer Science and Carnegie Mellon University
Date Posted: February 08, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Enhanced Relationship Participation Incentives for (Dutch) Multinational Organizations
Accounting & Taxation, v. 7 (1) pp. 93-101, 2015
Damy Colon and Dirk Swagerman
PricewaterhouseCoopers (PwC) and University of Groningen
Date Posted: February 08, 2016
Accepted Paper Series

Incl. Electronic Paper The Incorporation of Double Taxation Agreements into South African Domestic Law
Potchefstroom Electronic Law Journal, Vol. 18, No. 4, 2015
Izelle du Plessis
Stellenbosch University
Date Posted: February 08, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Introducing a General Anti-Avoidance Rule (GAAR): Ensuring that a GAAR Achieves its Purpose
Tax Law IMF Technical Note, 2016/1, IMF Legal Department, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) - Fiscal and Financial Law Unit and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: February 08, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper King v. Burwell: The Supreme Court's Missed Opportunity to Cure What Ails Chevron
Journal of Legislation, Vol. 42, No. 2, 2016
Vanessa L Johnson , Marisa Finley and J. James Rohack
University of Houston - Clear Lake , Baylor Scott & White Health and Baylor Scott & White Health
Date Posted: February 08, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2015
Florida Tax Review, Vol. 18, No. 7, 2016
Martin J. McMahon Jr. and Bruce A. McGovern
University of Florida - Levin College of Law and South Texas College of Law
Date Posted: February 07, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Profit Shifting: Effectively Connected Income and Financial Statement Risks
Journal of Accountancy, February 2016
Thomas J. Kelley , David L. Koontz and Jeffery M. Kadet
Independent , Independent and University of Washington - School of Law
Date Posted: February 06, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Political Rhetoric of Property and Natural Resource Ownership: A Meditation on Luck, Taxation and Appalachia
Washington & Lee Legal Studies Paper No. 2015 - 20
Jill Fraley
Washington and Lee University - School of Law
Date Posted: February 06, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Reforming Proposition 13 to Tax Land More and Buildings Less
California Policy Options, 2016, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 16-01
Kirk J. Stark
University of California, Los Angeles (UCLA) - School of Law
Date Posted: February 05, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper Les prix de transfert en droits Britannique et Français: aspects de droit comparé (French and British Transfer Pricing Rules: Aspects of Comparative Law)
Olivier De Wulf
University of Aberdeen
Date Posted: February 05, 2016
Last Revised: February 09, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper La responsabilité civile des administrateurs pour les retenues à la source: Une étude de la défense de diligence raisonnable en matière fiscale (Civil Liability of Administrators for Source Deductions: A Study of the Due Diligence Defense in Tax Matters)
Ottawa Law Review, Vol. 45, No. 3, 2013
Stephane Rousseau , Gabriel Faure and Nadia Smaili
Université de Montréal - Faculty of Law , Université de Montréal and University of Quebec in Montreal Business School
Date Posted: February 04, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Demystifying the Ontology of Taxation Rulings in the Gambia: Issues and Challenges
Assan Jallow
Gambia Revenue Authority
Date Posted: February 04, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper A Forced Labor Theory of Property and Taxation
The Philosophy of Tax Law (Oxford University Press 2016), Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-04
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: February 04, 2016
Last Revised: February 09, 2016
Accepted Paper Series
56 downloads

Incl. Electronic Paper Destination-Based Income Taxation and WTO Law: A Note
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: February 04, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Compromising Compliance? The IRS Offer in Compromise Program and Opportunities for Reform
Joseph C. Dugan
Indiana University Maurer School of Law
Date Posted: February 03, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Lessons Learned from the Swiss Julius Baer Case
Tax Notes International, Vol. 74, No. 13, 2014
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: February 03, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Controversy Corner -- This Will Keep You Up at Night: Firm and Partner Liability for Other Professionals' Noncompliance
Journal of Passthrough Entities, January-February 2016
Megan L. Brackney
Kostelanetz & Fink, LLP
Date Posted: February 03, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper An Opportunistic, and Yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties
Intertax, vol. 43, no. 1, p. 6-13
Eva Escribano
Universidad Carlos III de Madrid
Date Posted: February 03, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Optimal Nonlinear Taxation: The Dual Approach
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-2
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: February 02, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Supercharged IPOs: Rent Extraction or Signal of Future Firm Performance?
Kelley School of Business Research Paper No. 16-14
Alexander Edwards , Michelle Hutchens and Sonja O. Rego
University of Toronto - Rotman School of Management , Indiana University - Kelley School of Business - Department of Accounting
Date Posted: February 02, 2016
Working Paper Series
61 downloads

Incl. Electronic Paper State Aid Recovery & Investor Protection for US Taxpayers Before and After TTIP: How Back Taxes Might Lead to an Inequitable Treat…
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: February 02, 2016
Working Paper Series
18 downloads

Tax Innovation or Excise Duty in Disguise? Deviations And Distortions in Value-Added Tax in Bangladesh
International Journal of Public Administration, 36:6, 381-396
Ahmed Saleheen and Noore Alam Siddiquee
Flinders University and Flinders University
Date Posted: February 01, 2016
Working Paper Series

Incl. Electronic Paper The Dynamic Effects of Audits: An Experimental Assessment
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: February 01, 2016
Last Revised: February 05, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper Impacto De La Reforma Fiscal En Las Microempresas (Impact of Tax Reform in Small Business)
Revista Global de Negocios, v. 3(2) p. 1-12, 2015
Adriana Guadalupe Chávez Macías , Maricela Carolina Peña Cárdenas and Mariel Hernández Mesta
Universidad Autonoma de Coahuila , Universidad Autonoma de Coahuila and Universidad Autonoma de Coahuila
Date Posted: February 01, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper The National Child Benefit: Social Inequality Under the New ‘Social Union’
Ottawa Law Review, Vol. 33, No. 1, 2001
Wanda Anne Wiegers
University of Saskatchewan - College of Law
Date Posted: February 01, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Two Proposals to Equitize the Tax and Taxback in Retirement Planning of Low-Income Canadians
Ottawa Law Review, Vol. 33, No. 1, 2001
Christine Hung
Independent
Date Posted: February 01, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper What Now? A Boomer's Baedeker for the Distribution Phase of Defined Contribution Retirement Plans
NYU Review of Employee Benefits and Executive Compensation, Chapter 4, 2015, University of Illinois College of Law Legal Studies Research Paper No. 16-6
Richard L. Kaplan
University of Illinois College of Law
Date Posted: February 01, 2016
Accepted Paper Series
131 downloads

Incl. Electronic Paper How Should Governments Use Revenue from Corrective Taxes?
Donald B. Marron and Adele C. Morris
The Urban Institute and The Brookings Institution
Date Posted: February 01, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper Fiscalis 2020: A New European FATCA?
Tax Notes International, Vol. 72, No. 10, 2013
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: February 01, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Code Section 1031 Swap-and-Drops Thirty Years after Magneson
Journal of Passthrough Entities, Vol. 19, p. 11, 2016, Brooklyn Law School, Legal Studies Paper No. 441
Bradley T. Borden
Brooklyn Law School
Date Posted: February 01, 2016
Accepted Paper Series
35 downloads

Incl. Electronic Paper Taxing by Default
59:2 McGill Law Journal (2013)
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tax Elections as Screens
Queen's Law Journal, Forthcoming
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Entry-Level Entrepreneurs and the Choice-of-Entity Challenge
Pittsburgh Tax Review, Vol. 10, No. 1, 2013
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Liberalismo, Desigualdade e Direito Tributário (Liberalism, Inequality and Tax Law)
Revista Brasileira de Estudos Políticos, Belo Horizonte, n. 110, pp. 217-272, 2015,
Onofre Alves Batista Jr., Ludmila Mara Monteiro de Oliveira and Tarcisio Diniz Magalhaes
Universidade de Coimbra , Independent and Federal University of Minas Gerais (UFMG) - Faculdade de Direito
Date Posted: January 28, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Regulatory Complexity and Policy Uncertainty: Headwinds of Our Own Making
Becker Friedman Institute for Research in Economics Working Paper
Steven J. Davis
University of Chicago
Date Posted: January 28, 2016
Working Paper Series
21 downloads

Incl. Electronic Paper XIRR Guessing Games and Distribution Waterfalls
Business Law Today, January 2016, Brooklyn Law School, Legal Studies Paper No. 435
Bradley T. Borden
Brooklyn Law School
Date Posted: January 28, 2016
Accepted Paper Series
29 downloads

Incl. Electronic Paper Maximizing Capital Gains in Real Estate Transactions
N.Y.U. 73d Ins. Fed. Tax’n (2015), Brooklyn Law School, Legal Studies Paper No. 436,
Bradley T. Borden and James M Lowy
Brooklyn Law School and Independent
Date Posted: January 28, 2016
Last Revised: February 03, 2016
Accepted Paper Series
61 downloads

Incl. Electronic Paper Privatizzazioni E Debito Pubblico (Privatizations and Public Debt)
Massimo Florio
University of Milan - Department of Economics, Management and Quantitative Methods (DEMM)
Date Posted: January 28, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper Análisis Comparativo Del Impacto De La Reforma Fiscal En Las Microempresas (Comparative Analysis of the Impact of Fiscal Reform in Small Business)
Revista Global de Negocios, Vol. 4, No. 5, 2016, pp. 41-53
Adriana Guadalupe Chávez Macías , Maricela Carolina Peña Cárdenas , Ma. Guadalupe Díaz Díaz and Andrea Carolina Flores Fuentes
Universidad Autonoma de Coahuila , Universidad Autonoma de Coahuila , Universidad Autonoma de Coahuila and Universidad Autonoma de Coahuila
Date Posted: January 28, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Should the Law Do Anything About Economic Inequality?
Matthew Dimick
SUNY Buffalo Law School
Date Posted: January 27, 2016
Working Paper Series
81 downloads

Incl. Electronic Paper Las Nuevas Capacidades Tecnológicas De Los Contadores Públicos En México (New Technological Capabilities of Public Accountants In Mexico)
Revista Global de Negocios, Vol. 4(3) p. 101-111, 2016
José Manuel Valencia-Moreno , María del Mar Obregón Angulo and Clementina García Martínez
Universidad Autónoma de Baja California (UABC) , Universidad Autónoma de Baja California (UABC) and Universidad Autónoma de Baja California (UABC)
Date Posted: January 27, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: January 27, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Democracy and Redistribution
Santanu Gupta and Raghbendra Jha
XLRI, School of Business and Human Resources and Australian National University (ANU) - Australia South Asia Research Centre (ASARC)
Date Posted: January 27, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper A Comparative Analysis of CFC Regimes in Latin America
Tax Notes International, Vol. 68, No. 10, 2012
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 27, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Intractable Tax Problems? Consider a Congressional Referral
Taxpro Journal, Fall 2015; Vol. 22 (3) ISSN 1536-5875‎,
Charles R. Markham
Markham & Company LLC
Date Posted: January 27, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Tax-Transparent Entity in the International Conflict of Laws
Southern Methodist University Law Review, Vol. 68, p. 675, 2015
Richard M. Buxbaum
University of California, Berkeley - School of Law
Date Posted: January 27, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper Has the Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the Ira for Retirement and Estate Planning
Mertens - Law of Federal Income Taxation - Development & Highlights, June 2014
Theron West , William Byrnes and Robert S. Bloink
Thomas Jefferson School of Law , Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Date Posted: January 27, 2016
Accepted Paper Series
8 downloads


 

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