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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,374,442 Total downloads
Showing Papers 1 - 50 of 10,322
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Incl. Electronic Paper Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer & Christopher Walker's 'The Death of Tax Court Exceptionalism'
Minnesota Law Review Headnotes, October 2014, Forthcoming, Indiana Legal Studies Research Paper No. 302
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: September 21, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Battle over Taxing Offshore Accounts
UCLA Law Review, Vol. 60, pp. 304-383, 2012
Itai Grinberg
Georgetown University Law Center
Date Posted: September 20, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code
Alice G. Abreu and Richard K. Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Date Posted: September 19, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Base Erosion and Profit Shifting: A Simple Conceptual Framework
Dhammika Dharmapala
University of Chicago Law School
Date Posted: September 19, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Accounting for Pre-Transfer Development in Bramblett Transactions
41 Real Estate Taxation 162 (3rd Quarter, 2014), Brooklyn Law School, Legal Studies Paper No. 393
Bradley T. Borden and Matthew E. Rappaport
Brooklyn Law School and Independent
Date Posted: September 18, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Mckesson Canada Decision: Further Guidance on the Transfer Pricing of Debt Factoring Arrangements
Transfer Pricing International Journal 2014, Forthcoming
Danny Beeton , Murray Clayson and Rupert Macey-Dare
Freshfields , Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP and University of Oxford - Saint Cross College
Date Posted: September 17, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper A Washington State Income Tax — Again?
University of Puget Sound Law Review, Vol. 16, No. 2, pp. 515-70 (1993)
Hugh D. Spitzer
University of Washington School of Law
Date Posted: September 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Fiscal Contracting in Latin America
UCLA School of Law, Law-Econ Research Paper No. 14-13
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Date Posted: September 17, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Codifying and 'Miscodifying' Judicial Anti-Abuse Tax Doctrines
Virginia Tax Review, Vol. 33, No. 579, 2014
Linda Jellum
Mercer University - Walter F. George School of Law
Date Posted: September 16, 2014
Accepted Paper Series
4 downloads

Transfer Pricing and 3 Group-Effect Risk Adjustments to Fair Market Comparators
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: September 12, 2014
Working Paper Series

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Accepted Paper Series
60 downloads

Charitable Contributions for Disaster Relief: Rationalizing Tax Consequences and Victim Benefits
57 Catholic University Law Review 427, 2008
Danshera Cords
Albany Law School
Date Posted: September 07, 2014
Accepted Paper Series

Incl. Electronic Paper Strategic Interaction Among Overlapping Local Jurisdictions
Spencer T Brien
Arizona State University (ASU) - School of Public Affairs
Date Posted: September 07, 2014
Last Revised: September 09, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Preventing Private Inurement in Tranched Social Enterprises
Seton Hall Law Review, Vol. 41, 2015, Forthcoming
Benjamin M. Leff
American University Washington College of Law
Date Posted: September 07, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Hatter's Watch: Tax Benefit in Part IVA
Australian Tax Review, Vol. 43, No. 3, pp. 150-161, 2014, Sydney Law School Research Paper No. 14/84
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: September 06, 2014
Accepted Paper Series
8 downloads

Pawns and Queens Revisited: Public Provision of Private Goods When Individuals Make Mistakes
International Tax and Public Finance, Vol. 15, No. 5, 2008
Jukka Pirttila and Sanna Tenhunen
United Nations - World Institute for Development Economics Research (UNU/WIDER) and University of Tampere
Date Posted: September 06, 2014
Accepted Paper Series

Tax-Exempt Hospitals & Their Communities
Columbia Journal of Tax Law, Forthcoming
Susannah Camic Tahk
University of Wisconsin Law School
Date Posted: September 05, 2014
Last Revised: September 18, 2014
Accepted Paper Series

Incl. Electronic Paper The Fiscal Anatomy of a Regulatory Polity: Tax Policy and Multilevel Governance in the EU
Hertie School of Governance - Working Papers No. 43, 2009
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper How the European Union Constrains the State: Multilevel Governance of Taxation
European Journal of Political Research, 50: 293–314, 2011,
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Paul Keating, Tax Alchemist? A Study Proposing the Interpretive Tools of Pierre Bourdieu
(2013) Vol. 8(1) Journal of the Australasian Tax Teachers Association pg. 1-23.
Diane Kraal
Monash University - Department of Business Law and Taxation
Date Posted: September 02, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper On Double-Distortion Arguments, Distribution Policy, and the Optimal Choice of Tax Instruments
106 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION, Forthcoming
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: September 01, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Muni Bond Spread: Credit, Liquidity, and Tax
Andrew Ang , Vineer Bhansali and Yuhang Xing
Columbia Business School - Finance and Economics , Pacific Investment Management Company (PIMCO) and Rice University
Date Posted: August 30, 2014
Working Paper Series
78 downloads

Incl. Electronic Paper The Tax Lawyer as Gatekeeper
University of Louisville Law Review, Vol. 49, No. 2, pp. 185-230, 2010, George Mason Law & Economics Research Paper No. 14-39
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 30, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Designing a General Anti-Abuse Rule: Striking a Balance
(2014) 20 (3) Asia-Pacific Tax Bulletin 167 (International Bureau of Fiscal Documentation) , Oxford Legal Studies Research Paper
Judith Freedman
University of Oxford - Faculty of Law
Date Posted: August 30, 2014
Accepted Paper Series
60 downloads

Incl. Electronic Paper Case Commentary: CIT v. PVAL Kulandagan Chettiar [(2004) 267 ITR 654 (SC)]
Shivam Goel
University of Delhi
Date Posted: August 30, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper State Tax Reform: Proposals for Wisconsin
Marquette Law Review, Vol. 88, 2004
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: August 29, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Effect of Personal Income Tax Amendment Act on Revenue Generation in Nigeria
Zainab Dabo Sr., Mary Aimuyedo and Professor Muhammad
Independent , Kaduna State University and Kaduna State University
Date Posted: August 29, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxes, Earnings Payout, and Payout Channel Choice
CentER Discussion Paper No. 2014-049, TILEC Discussion Paper No. 2014-030
Philipp Geiler and Luc Renneboog
EMLYON Business School and Tilburg University - Department of Finance
Date Posted: August 28, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
97 downloads

Incl. Electronic Paper Deconstructing the Rules of Corporate Tax
Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 28, 2014
Accepted Paper Series
38 downloads

Incl. Electronic Paper The Concept of 'Beneficial Ownership' in China's Tax Treaties – The Current State of Play
Bulletin of International Taxation, Vol. 2, February 2013
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Thin Capitalization Rules in China
Tax Notes International, Vol. 57, No. 3, 2010
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Interpretation of Tax Law in China: Moving Towards the Rule of Law?
Hong Kong Law Journal (2014)
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Constitutionality of Third Party Appointments – Before and After the Tax Administration Act
Journal of Contemporary Roman-Dutch Law, Vol. 77, p. 53-71, 2014
Carika Keulder and T. Legwaila
University of Pretoria and University of Pretoria
Date Posted: August 28, 2014
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Estimating Tax Agency Efficiency
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 92-110, 2014
James Alm and Denvil Duncan
Tulane University and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Excise Taxes, Consumer Demand, Over‐Shifting, and Tax Revenue
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 111-125, 2014
Donald H. Dutkowsky and Ryan S. Sullivan
Syracuse University - Department of Economics and Syracuse University - Department of Economics
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Local Sales Tax Revenue Redistribution and Sports: The Case of Major League Soccer in Bridgeview
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 73-91, 2014
Geoffrey Propheter
George Washington University - George Washington Institute of Public Policy (GWIPP)
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Electronic Paper Analysis of Unsuccessful Tax Avoiders
Daniel Saavedra
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 27, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Navigating State-Law Formalities and Tax-Law Forms of Partnership and LLC Reorganizations
16 Bus. Ent. 4, 2014, Brooklyn Law School, Legal Studies Paper No. 390
Bradley T. Borden
Brooklyn Law School
Date Posted: August 27, 2014
Accepted Paper Series
34 downloads

Incl. Electronic Paper Rights Without Remedies
Matthew L. M. Fletcher
Michigan State University College of Law
Date Posted: August 27, 2014
Working Paper Series
97 downloads

Incl. Electronic Paper The Taxation of RICs: Replicating Portfolio Investment or Eliminating Double Taxation?
Stanford Journal of Law, Business, and Finance, Forthcoming
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: August 27, 2014
Last Revised: September 16, 2014
Accepted Paper Series
68 downloads

Incl. Electronic Paper Restructuring Foreign Tax Credits, Increasing Efficiency and Eliminating the Entity Residency Electivity Problem
Hagai Kalai
Tel Aviv University - Buchmann Faculty of Law
Date Posted: August 27, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Notable Partnership Articles from 2013
Tax Notes, Vol. 143, No. 1513, 2014, Brooklyn Law School, Legal Studies Paper No. 389
Bradley T. Borden
Brooklyn Law School
Date Posted: August 26, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper My Thought Process on 'Process Royalty'
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: August 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Amazing Waste: Tax Subsidies to Qualified Retirement Plans
Tax Notes, Vol. 144, No. 727, 2014, U of Texas Law, Public Law Research Paper No. 619
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 24, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Charles A. Beard & The Columbia School of Political Economy: Revisiting the Intellectual Roots of the Beardian Thesis
29 Constitutional Commentary 475 (2014), Indiana Legal Studies Research Paper No. 296
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: August 23, 2014
Accepted Paper Series
64 downloads

Taxation Law in Context
(Oxford University Press eds., 2011)
Sarah A. Hinchliffe and Eu-Jin Teo
College of William and Mary - Mason School of Business and Monash University
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper Complexity and Simplicity in Law: A Review Essay (Cass R. Sunstein, Simpler (2013))
David M. Driesen
Syracuse University - College of Law
Date Posted: August 23, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper 'Show Me the Money!' – Analyzing the Potential State Tax Implications of Paying Student-Athletes
Virginia Sports and Entertainment Law Journal (2014 Forthcoming)
Kathryn Kisska-Schulze and Adam Epstein
North Carolina A&T State University and Central Michigan University - Department of Finance and Law
Date Posted: August 23, 2014
Accepted Paper Series
66 downloads


 

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