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Authors: 320,049
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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,850,630 Total downloads
Showing Papers 1 - 50 of 12,230
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1 2 3 4 ... 245 | Next >
   

Incl. Electronic Paper The Customer's Almost Right: Using Consumer Biases to Improve Tax Incentives
Hayes R Holderness Jr.
University of Illinois College of Law
Date Posted: September 27, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Central-Subnational Fiscal Relation and Constitutional Safeguard of Subnational Fiscal Autonomy: A Comparative Study on Unfunded Mandates and Intergovernmental Grants in China and the US
Liangjian Wu
SciencesPo - Sciences po Paris Law School
Date Posted: September 27, 2016
Working Paper Series
2 downloads

Copyright Law and Taxation of Software in India
Ganesh Rajgopalan
Independent
Date Posted: September 26, 2016
Working Paper Series

Incl. Electronic Paper Families Facing Tax Increases Under Trump's Latest Tax Plan
Lily L. Batchelder
New York University School of Law
Date Posted: September 26, 2016
Working Paper Series
1453 downloads

Incl. Electronic Paper The Rise and Fall of Chevron in tax: From the Early Days to King and Beyond
2015 Pepperdine Law Review 19 (digital Symposium), FSU College of Law, Public Law Research Paper No. 813
Steve R. Johnson
Florida State University - College of Law
Date Posted: September 26, 2016
Accepted Paper Series
3 downloads

'No Progressive Taxation Without Discrimination? On the Generality of the Law in the Classical Liberal Tradition'
Constitutional Political Economy, Forthcoming
Åsbjørn Melkevik
Queen's University
Date Posted: September 24, 2016
Accepted Paper Series

Incl. Electronic Paper Thoughts on Treasury's White Paper on EU State Aid
Tax Notes International, Vol. 83, No. 10, p. 877, Sept. 2016
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: September 22, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Treasury Should Exclude Income from Discharge of Student Loans
Tax Notes, Vol. 152, No. 5, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: September 22, 2016
Accepted Paper Series
65 downloads

Incl. Electronic Paper Retroactive Tax Legislation
81 State Tax Notes 529, FSU College of Law, Public Law Research Paper No. 812
Steve R. Johnson
Florida State University - College of Law
Date Posted: September 21, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Tax Rationality, Politics, and Media Spin: A Case Study of the Failed ‘Car Park Tax’ Proposal
Centre for Accounting, Governance and Taxation Research Working Paper No. 102 (School of Accounting and Commercial Law Victoria University of Wellington)
Jonathan M. Barrett and John A. Veal
Victoria University of Wellington and The Open Polytechnic of New Zealand
Date Posted: September 21, 2016
Accepted Paper Series
2 downloads

Communities of Taxation and Justice: A Communitarian Approach to Inequality and Taxation
Journal of Applied Law and Policy, 2012
Jonathan M. Barrett
Victoria University of Wellington
Date Posted: September 21, 2016
Accepted Paper Series

Incl. Electronic Paper Democratic Discourse, Taxation and Hypothecation
Journal of Australian Taxation 2012, Vol. 14, No. 1
Jonathan M. Barrett
Victoria University of Wellington
Date Posted: September 21, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Charities’ Tax Privileges in New Zealand: A Critical Analysis
Journal of the Australasian Tax Teachers Association 2012, Vol 7, No 1
Jonathan M. Barrett
Victoria University of Wellington
Date Posted: September 21, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Social Enterprise: Some Tax Policy Considerations
Journal of the Australasian Tax Teachers Association 2013, Vol 8, No 1
Jonathan M. Barrett and John A. Veal
Victoria University of Wellington and The Open Polytechnic of New Zealand
Date Posted: September 21, 2016
Accepted Paper Series
1 downloads

Wealth and the Income Tax
Ari D Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: September 21, 2016
Last Revised: September 22, 2016
Working Paper Series

Incl. Electronic Paper Mind the Gap - The Arm's Length Principle and MNE Value Creation
Tax and Transfer Policy Institute - Working Paper 7/2016
Melissa Ogier
Independent
Date Posted: September 21, 2016
Working Paper Series
8 downloads

Incl. Electronic Paper General Theory of Social and Tax Expenditures and Proposals for Recasting the French System of Tax 'Loopholes'
La Revue de droit fiscal 8 September 2016 n°36,pp22-38,
Eric Pichet
KEDGE Business School
Date Posted: September 21, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain
Journal of Passthrough Entities, Vol. 19, p 27, September-October 2016, Brooklyn Law School, Legal Studies Paper No. 468
Bradley T. Borden
Brooklyn Law School
Date Posted: September 21, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Пути Совершенствования Применения Специальных Налоговых Режимов (Ways of Improvement of Application of Special Tax Treatments)
Современная молодежь – инновационное будущее России. Саратов, 2016.,
Galina Zhirova and Svetlana Vlasova
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Stolypin Volga Region Institute of Administration and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Stolypin Volga Region Institute of Administration
Date Posted: September 20, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Патентная Система Налогообложения: Проблемы и Перспективы Развития (Patent System of Taxation: Problems and Prospects of Development)
Актуальные проблемы современного менеджмента. Саратов, 2016.,
Galina Zhirova and Svetlana Vlasova
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Stolypin Volga Region Institute of Administration and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Stolypin Volga Region Institute of Administration
Date Posted: September 20, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper ‘Pokie Machines Ruined My Brother’: Gambling-Associated Harm from a New Zealand Policy Perspective
Journal of Applied Law and Policy 2013
Jonathan M. Barrett and John A. Veal
Victoria University of Wellington and The Open Polytechnic of New Zealand
Date Posted: September 20, 2016
Accepted Paper Series
1 downloads

Incl. Electronic Paper Applying the Model of the Citizen-Consumer to Taxpayers
Jonathan M. Barrett
Victoria University of Wellington
Date Posted: September 19, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis
(2016) 44 Intertax 8/9 651
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: September 19, 2016
Last Revised: September 21, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Inviting Everyone to the (Risk) Pool Party: Reforming the Premium Tax Credit to Boost Participation
Florida Tax Review, Forthcoming
Mary Leto Pareja
University of New Mexico School of Law
Date Posted: September 18, 2016
Last Revised: September 20, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper Qualified Residence Interest Deduction: A Win for Unmarried Co-Owners
Nevada Law Journal, Vol. 17, 2016
Christine Manolakas
University of the Pacific - McGeorge School of Law
Date Posted: September 16, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Brief Review of Corporate Tax Articles 2014-2015
Tax Notes, Vol. 151, No. 2, 2016
Jordan M. Barry and Karen C. Burke
University of San Diego School of Law and University of Florida - Levin College of Law
Date Posted: September 16, 2016
Accepted Paper Series
53 downloads

Incl. Electronic Paper Support to the Moldovan State Tax Service - Tax Gap Analysis and Findings
Bryane Michael
University of Hong Kong Faculty of Law
Date Posted: September 15, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
Cowles Foundation Discussion Paper No. 2051
Dominik Sachs, Aleh Tsyvinski and Nicolas Werquin
European University Institute, Yale University - Cowles Foundation and Yale University
Date Posted: September 15, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative
(2016) 70 Bulletin for International Taxation 9, pp. 520-525
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: September 14, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Capital Taxation in an Age of Inequality
USC CLASS Research Paper No. CLASS16-27, USC Law Legal Studies Paper No. 16-29
Edward D. Kleinbard
USC Gould School of Law
Date Posted: September 14, 2016
Working Paper Series
114 downloads

Incl. Electronic Paper The Federal Government's Power to Restrict State Taxation
81 STATE TAX NOTES 547 (2016)
David Gamage and Darien Shanske
University of California, Berkeley - Boalt Hall School of Law and University of California, Davis - School of Law
Date Posted: September 13, 2016
Accepted Paper Series
83 downloads

Incl. Electronic Paper Should the Internet Tax Moratorium Be Made Permanent?
Phoenix Center Perspectives No. 14-03
George S. Ford
Phoenix Center for Advanced Legal & Economic Public Policy Studies
Date Posted: September 13, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Which Companies Use the Domestic Production Activities Deduction?
Tax Notes, Vol. 152, No. 9, 2016
Rebecca Lester and Ralph Rector
Stanford Graduate School of Business and Government of the United States of America - Office of Tax Analysis
Date Posted: September 11, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper Realization and Lock-In When Interest Rates are Low
Tax Notes, Vol. 152, No. 8, 2016
Thomas J. Brennan and Alvin C. Warren Jr.
Harvard Law School and Harvard Law School
Date Posted: September 11, 2016
Accepted Paper Series
37 downloads

Incl. Electronic Paper Efficient Bilateral Taxation of Externalities
T. Nicolaus Tideman and Florenz Plassmann
Virginia Polytechnic Institute & State University - Department of Economics and SUNY at Binghamton, Department of Economics
Date Posted: September 11, 2016
Working Paper Series
7 downloads

E-Tax Planning: Tracing the Developments and Implications for Hong Kong in the New Economy
Hong Kong Law Journal Vol. 33 Part 2 of 2003
Andrew Abraham
Independent
Date Posted: September 10, 2016
Accepted Paper Series

Developments in Law and Policy: The Promotion of Green Energy in the Electricity Sector of Palestine
Journal of Energy & Natural Resources Law, Online First, p. 1-21, Sep. 2016
Ibrahim Marei
QUT School of Law
Date Posted: September 09, 2016
Last Revised: September 10, 2016
Accepted Paper Series

Incl. Electronic Paper Easy Read: Registration of Businesses in Nigeria
Ishola I. Agboola
Independent
Date Posted: September 09, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Mortgage Modifications Can Result in Significant Tax Savings Due to Forgotten Capitalized Interest
Journal of Taxation, Sep 2016
Charles R. Markham, EA, USTCP
Markham & Company LLC
Date Posted: September 09, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?
Tax Notes International, Vol. 83(8), p. 691, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: September 09, 2016
Accepted Paper Series
103 downloads

Incl. Electronic Paper Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice
Daniel Shaviro
New York University School of Law
Date Posted: September 08, 2016
Working Paper Series
116 downloads

Incl. Electronic Paper Sustainability & Tax Policy: Fixing a Patchwork of Policies with a Coherent Federal Framework
Virginia Environmental Law Journal, Forthcoming
Adam J. Sulkowski, Mystica Alexander and William Wiggins
Babson College, Independent and Independent
Date Posted: September 08, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Book-Tax Conformity: The Review of Recent Research and Its Implication for the IFRS Adoption in Europe
eJournal of Tax Research, Vol. 14, No. 1, pp. 96-118, 2016
David Procházka and Jan Molín
University of Economics, Prague and University of Economics, Prague
Date Posted: September 08, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper The Demand for Fiduciary Services: Evidence from the Market in Private Donative Trusts
Hastings Law Journal, Forthcoming
Adam S. Hofri-Winogradow
Hebrew University of Jerusalem - Faculty of Law
Date Posted: September 08, 2016
Accepted Paper Series
55 downloads

Incl. Electronic Paper Taxation and Human Rights: A Delicate Balance
U of Michigan Public Law Research Paper No. 520
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: September 07, 2016
Last Revised: September 22, 2016
Working Paper Series
145 downloads

Incl. Electronic Paper Land Ho! Navigating the Murky Waters of Guaranteed Lifetime Income and the Annuity Safe Harbor for 401(K) Plans
Tax Development Journal, Vol. 6, Fall 2016
Beth Sterner
University of Florida, Levin College of Law, Students
Date Posted: September 04, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper Water and Taxes
UC Davis Law Review, Forthcoming
Dave Owen
University of California - Hastings College of the Law
Date Posted: September 04, 2016
Accepted Paper Series
32 downloads

Incl. Electronic Paper Analysis of Procedural and Retributive Justice in Tax Compliance
Mahangila, D.N and Holland, K. (2015), Analysis of Procedural and Retributive Justice in Tax Compliance, The Operations Research Society of Eastern Africa (ORSEA), Volume 5, Issue 1, pp. 113-160.
Deogratius N. Mahangila and Kevin Holland
University of Dar es salaam and Cardiff Business School
Date Posted: September 02, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Guiding Principle and the Principal Purpose Test
Vikram Chand
University of Lausanne
Date Posted: September 02, 2016
Working Paper Series
17 downloads

Incl. Electronic Paper Revisiting Indirect Tax Reform in Developing Countries
Takumi Haibara
Aichi University - Department of Economics
Date Posted: September 02, 2016
Working Paper Series
11 downloads


 

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