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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,572,524 Total downloads
Showing Papers 1 - 50 of 11,162
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1 2 3 4 ... 224 | Next >
   


Incl. Electronic Paper Proposition 13: An Equilibrium Analysis
Ayse Imrohoroglu , Kyle Matoba and Selale Tuzel
University of Southern California - Marshall School of Business , University of California, Los Angeles (UCLA) - Anderson School of Management and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: August 04, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper How the IRS Wrongly Allows Stock Buybacks to Evade the Dividend Tax
Wanling Su and Rahul K Goravara
Yale Law School and Yale School of Management
Date Posted: August 01, 2015
Last Revised: August 03, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Is Integration of Income Taxation Possible in the EU?
(2015) 30(3) Australian Tax Forum 455-470, Monash U. Department of Business Law & Taxation Research Paper No. 2015 02 22
Shafi U Khan Niazi and Richard Krever
Monash Business School, Monash University and Monash University - Department of Business Law & Taxation
Date Posted: July 30, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Understanding Lockout
Tax Law Review, 2016 Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: July 29, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'
(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 29, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Does a More Transparent International Tax Environment Provide the Same Outcomes as Transfer Pricing Would But in a Less Arbitrary Way?
Jingyi Wang
King’s College London, Dickson Poon School of Law, Students
Date Posted: July 29, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Налоги, Бюджет и Информация в России Раннего Нового Времени: Подушная Подать в Городе и Деревне Xviii в. (Taxes and Budget Information in Early Modern Russia: The Poll Tax in the City and the Village of the Xviii Century.)
Elena Sergeevna Korchmina , Maya Lavrinovich and Igor Fedyukin
HSE Moscow , National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: July 29, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: United States
Indiana Legal Studies Research Paper No. 319, Annual Congress Milan 2015, IBFD Amsterdam (2016 Forthcoming)
Stephen W. Mazza , Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law , Indiana University Maurer School of Law and Florida State University - College of Law
Date Posted: July 28, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Leveling the Playing Field: The Case for an Education Value Added Tax
Shera Avi-Yonah and Reuven S. Avi-Yonah
Independent and University of Michigan Law School
Date Posted: July 28, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 28, 2015
Last Revised: August 03, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper When a Single-Member LLC Isn't and When a Multiple-Member LLC is
Journal of Passthrough Entities, July-August 2015
Thomas E. Rutledge
Stoll Keenon Ogden PLLC
Date Posted: July 24, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper Carbon Taxes
FSU College of Law, Public Law Research Paper No. 760
Shi-Ling Hsu
Florida State University - College of Law
Date Posted: July 23, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Are Tax Havens Good? Implications of the Crackdown on Secrecy
SAFE Working Paper No. 111
Alfons J. Weichenrieder and Fangying Xu
University of Frankfurt - Chair of Public Finance and Goethe University Frankfurt
Date Posted: July 23, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper The Case for a Destination-Based Corporate Tax
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: July 23, 2015
Working Paper Series
92 downloads

Incl. Electronic Paper Tax Exemption, Public Policy, and Discriminatory Fraternities
Virginia Tax Review, Forthcoming
David Herzig and Samuel D. Brunson
Valparaiso University Law School and Loyola University Chicago School of Law
Date Posted: July 22, 2015
Accepted Paper Series
58 downloads

How Can the Multilateral Tax Treaty Help Overcoming the Treaty Shopping Issue
Marco De Roni
Independent
Date Posted: July 22, 2015
Working Paper Series

Incl. Electronic Paper Administrative Law and Judicial Review of Tax Collection Decisions
52 Saint Louis Univ. L.J. 429 (2008)
Danshera Cords
University of Pittsburgh School of Law
Date Posted: July 20, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Local Government Fragmentation, Finance, and Accountability
Colin H. McCubbins
Stanford University
Date Posted: July 19, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Staying at Home: The Effect of Proposition 13 on Municipal Revenue Sources
Colin H. McCubbins and Ellen Seljan
Stanford University and Lewis & Clark College
Date Posted: July 18, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Why the Government Should Drink Your Milkshake: The Case for Restructuring the Federal Gas Tax
35 Journal of Corporation Law 393 (2009)
Adam D. K. Abelkop
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: July 17, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Petaluma Takes a Bizarre Turn
Bloomberg BNA Tax Insights (July 2015)
Andy Grewal
University of Iowa - College of Law
Date Posted: July 17, 2015
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income
U of Penn, Inst for Law & Econ Research Paper No. 15-25
Chris William Sanchirico and Reed Shuldiner
University of Pennsylvania Law School and University of Pennsylvania Law School
Date Posted: July 17, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper Should Payroll Taxes Be Repealed?
Tax Notes, Vol. 148, No. 2, July 2015
Willard B. Taylor
New York University School of Law
Date Posted: July 15, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: July 14, 2015
Last Revised: July 30, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Uncle Sam Meets Uncle Scrooge — The Temporary Regulations on Foreign Partner Withholding (Part 2)
16 Journal of International Taxation 32 (December 2005)
Alan I. Appel and Michael J.A. Karlin
New York Law School and Karlin & Co.
Date Posted: July 14, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents
New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: July 14, 2015
Accepted Paper Series
114 downloads

Incl. Electronic Paper Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Last Revised: July 29, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Responsibility of Judges in Interpreting Tax Legislation: Japan's Experience
Osgoode Hall Law Journal 52.2 (2015) : 491-512
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Disaggregating the State and Local Tax Deduction
Virginia Tax Review, Forthcoming
Gladriel Shobe
Independent
Date Posted: July 13, 2015
Accepted Paper Series
51 downloads

Does Smuggling Negate the Impact of a Tobacco Tax Increase?
Tobacco Control (Forthcoming)
Tat Chee Tsui
Trinity College (Dublin)
Date Posted: July 13, 2015
Accepted Paper Series

Incl. Electronic Paper Testing the Effects of Tax Increment Financing in Springfield, Illinois: The Assessor's Role in Determining Policy Outcomes
9 (2), Property Tax Journal: 141-147 (1990)
Kenneth Oldfield
University of Illinois Springfield
Date Posted: July 12, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Beyond the U.S. News Index: A Better Measure of Law School Diversity
101 Iowa Law Review Online (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 11, 2015
Last Revised: July 25, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper Raising the Bar: Income Tax Education at the Undergraduate Level
Academy of Business Research, Vol II, 2011, 30-33
Janis C. Weber
University of Louisiana at Monroe
Date Posted: July 11, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Taxation and Liquidity: Evidence from Retirement Savings
Elizabeth Chorvat
University of Illinois College of Business Department of Accountancy
Date Posted: July 11, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper From the Jungle to the City — An Empirical Study of Chinese Investors in the U.S. Tax System
Ji Li
Rutgers Law School
Date Posted: July 11, 2015
Last Revised: July 15, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper The Supreme Court Agrees to Determine Whether ERISA Preempts a Vermont Health-Care Database Reporting Mandate
34 Tax Mgm’t Wkly. Rep. 860 (July 6, 2015) ,
Albert Feuer
Law Offices of Albert Feuer
Date Posted: July 10, 2015
Accepted Paper Series
60 downloads

Incl. Electronic Paper Tax Structuring of Foreign Investment in U.S. Real Estate with a N.Y. Twist
53 Tax Management Memorandum 43 (2012)
Alan I. Appel and Jack Mandel
New York Law School and Bryan Cave LLP
Date Posted: July 10, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Preventing Congressional Violations of Taxpayer Privacy
Tax Lawyer, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 36, Virginia Law and Economics Research Paper No. 20
George K. Yin
University of Virginia School of Law
Date Posted: July 10, 2015
Last Revised: July 16, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper Tax Court Ends the ‘Cascading Royalty’ Problem
86 Journal of Taxation 108 (February 1997)
Susan Jacobini Harrington , Alan I. Appel , Harrison Jacob Cohen and Thomas P. North
KPMG International, LLP - New York, NY Office , New York Law School , KPMG LLP and KPMG, Netherlands
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Structuring Investments by Foreign Persons in U.S. Real Estate
Journal of Taxation and Regulation of Financial Institutions, Vol. 25, No. 55, 2012
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
53 downloads

Incl. Electronic Paper Section 1446 Regulations Proposed for Withholding on Effectively Connected Income Allocable to Foreign Partners
Journal of Taxation and Regulation of Financial Institutions, Vol. 17, No. 63, 2004
Alan I. Appel and Michael J.A. Karlin
New York Law School and Karlin & Co.
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Preventing End Runs Around the Dividend Withholding Regime: Treasury's Revised Regulations Under Section 871(m) and the New Delta Test
Journal of Taxation and Regulation of Financial Institutions, Vol. 27, No. 21, 2014
Alan I. Appel and Gregory J. Galvin
New York Law School and Bryan Cave LLP
Date Posted: July 10, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Living with the Final Partnership Withholding Regulations
38 Tax Management International Journal 71 (2009)
Michael J.A. Karlin and Alan I. Appel
Karlin & Co. and New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Israel Combines Tax and Economic Incentives to Lure Investors
4 Journal of International Taxation 175 (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper At Long Last . . .Final Regulations on Foreign Partner Withholding
16 Journal of International Taxation 20 (2005)
Alan I. Appel and Michael J.A. Karlin
New York Law School and Karlin & Co.
Date Posted: July 10, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Withholding Net Will Now Catch More Debt Arrangements
4 Journal of International Taxation 464 (October 1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Overview of the U.S.-Israel Tax Treaty, as Amended by the 1993 Protocol
Tax Management International Journal (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper One Step Forward, One Step Backward: Recent Changes in the Nonrecognition Treatment of Preferred Stock and Warrants
Tax Management Memorandum, Vol. 9, 1998
Michael J. Kliegman and Alan I. Appel
Price Waterhouse Coopers (PwC) and New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Government Strikes Back -- New IRS Notice Strengthens Anti-Inversion Rules
Journal of Taxation and Regulation of Financial Institutions, Vol. 28, No. 19, 2015
Alan I. Appel
New York Law School
Date Posted: July 09, 2015
Accepted Paper Series
18 downloads


 

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