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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,486,543 Total downloads
Showing Papers 1 - 50 of 10,820
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1 2 3 4 ... 217 | Next >
   


Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: March 29, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
Yariv Brauner and Andres Baez Moreno
University of Florida - Fredric G. Levin College of Law and Universidad Carlos III de Madrid
Date Posted: March 29, 2015
Working Paper Series
1 downloads

Beneficii de asistenţă socială şi beneficii de asigurare socială – unele observaţii (Social Assistance Benefits and Social Assurance Benefits – Some Observations)
Revista romana de dreptul muncii 4/2012, Editura Wolters Kluwer Romania
Ana Stefanescu
University Dunarea De Jos Galati - Faculty of Juridical, Social and Political Sciences
Date Posted: March 29, 2015
Accepted Paper Series

Incl. Electronic Paper Territoriality in EU (Taxation) Law: A Sacred Principle, or Dépassé?
Forthcoming in International Tax Law and New Challenges from Constitutional and Legal Pluralism, Joachim Englisch (Ed.), IBFD 2015, UCD Working Papers in Law, Criminology & Socio-Legal Studies Research Paper No. 06
Suzanne Kingston
UCD
Date Posted: March 29, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Producing Better Mileage: Advancing the Design and Usefulness of Hybrid Vehicles for Social Business Ventures
Quinnipiac Law Review, Vol. 33, No. 2, 2015
John E. Tyler III , Evan Absher , Kathleen Garman and Anthony J. Luppino
Ewing Marion Kauffman Foundation , University of Missouri at Kansas City , University of Missouri at Kansas City and University of Missouri at Kansas City - School of Law
Date Posted: March 28, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Believing in Life After Loving: IRS Regulation of Tax Preparers
Florida Tax Review, Vol. 17, No. 5, 2015
Alex H. Levy
New York University School of Law
Date Posted: March 28, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Scholarship Against Desire
Yale Journal of Law and the Humanities, Vol. 27, No. 1, 2015
Shari Motro
University of Richmond - School of Law
Date Posted: March 27, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Systems and Tax Reforms in Latin America: Brazil
Società Italiana di Economia Pubblica Working Paper No. 58,
José Roberto Afonso and Rafael Barroso
Getulio Vargas Foundation (FGV) - Brazilian Institute of Economics and IE/UFRJ
Date Posted: March 27, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Nudges, Mandates, and Taxes: Policy Design with Active and Passive Decision-Makers
Jacob Goldin and Nicholas Lawson
Stanford Law School and Aix-Marseille University - Aix-Marseille School of Economics
Date Posted: March 27, 2015
Working Paper Series
4 downloads

Incl. Fee Electronic Paper The Differential Effect of the No Child Left Behind Act (Nclb) on States’ Contributions to Education Funding in States with Binding School District Tax and Expenditure Limitations
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 49-72, 2015
Michael S. Hayes
Rutgers, The State University of New Jersey - Department of Public Policy and Administration
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Tels on State Revenue Volatility: Evidence from the American States
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 29-48, 2015
Tucker Staley
University of Missouri at Columbia
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Electronic Paper Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax
University of Pennsylvania Law Review Online, Vol. 163, p. 267, 2015, U of Penn, Inst for Law & Econ Research Paper No. 15-10
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: March 25, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper The Prudent Investor Rule and Market Risk: An Empirical Analysis
Max M. Schanzenbach and Robert H. Sitkoff
Northwestern University - School of Law and Harvard Law School
Date Posted: March 25, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Property Rights, Coercion, and the Welfare State: The Libertarian Case for a Basic Income for All
The Independent Review, vol. 19, no. 4 (Spring 2015), pp. 515-529.
Matt Zwolinski
University of San Diego
Date Posted: March 24, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Taxation of State Owned Enterprises: A Review of Empirical Evidence from China
Forthcoming in Benjamin Liebman and Curtis Milhaupt (Eds.), Chinese State Capitalism and Institutional Change: Domestic and Global Implications (Oxford University Press, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 24, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?
John Prebble and Hamish McIntosh
Victoria University of Wellington - Faculty of Law and Woodward Street Chambers
Date Posted: March 23, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry 60 (2009), 709-727
Jan B. M. Goossenaerts , Alexander Zegers and Jan M. Smits
Wikinetix , KPMG, Netherlands and Law and Technology
Date Posted: March 22, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Historical Origins of the Debt-Equity Distinction
Florida Tax Review, Forthcoming
Camden Hutchison
University of Wisconsin-Madison
Date Posted: March 22, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper It's 'Clean Hands' Again: The Dirtiness of Not Paying Tax Considered in the Supreme Court
(2015) 79(1) Conveyancer 61, University of Leicester School of Law Research Paper No. 15-11
Steve Evans
University of Leicester - School of Law
Date Posted: March 22, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Preferential Treatment of Hindus Under Indian Tax Law: Emphasizing on Grant of Tax Benefit to Hindu Undivided Family
Manjeet Sahu
University of Petroleum and Energy Studies (UPES) - College of Legal Studies
Date Posted: March 22, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Attribution and the Fraud Exception
Lloyd's Maritime and Commercial Law Quarterly, Vol. 14, 2015
Ernest Lim
University of Hong Kong - Faculty of Law
Date Posted: March 22, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Behavioral Public Choice and the Law
West Virginia Law Review, Vol. 118, 2015, Forthcoming
Gary Lucas, Jr. and Slavisa Tasic
Texas A&M School of Law and University of Mary
Date Posted: March 21, 2015
Last Revised: March 27, 2015
Accepted Paper Series
53 downloads

Incl. Electronic Paper Lessons in Fiscal Activism
Mirit Eyal-Cohen
University of Alabama - School of Law
Date Posted: March 21, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Secrecy Jurisdiction
CESifo Working Paper Series No. 5239
Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: March 20, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
ZEW - Centre for European Economic Research Discussion Paper No. 15-015
Julia Braun and Alfons J. Weichenrieder
Vienna University of Economics and Business - Department of Economics and University of Frankfurt - Chair of Public Finance
Date Posted: March 20, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper King v. Burwell and the Rise of the Administrative State
University of Miami Business Law Review, Vol. 23, p. 267, 2015, Chapman University, Fowler Law Research Paper No. 15-03
Ronald D. Rotunda
Chapman University, The Dale E. Fowler School of Law
Date Posted: March 20, 2015
Accepted Paper Series
75 downloads

Incl. Electronic Paper Using Taxes to Improve Cap and Trade, Part I: Distribution
75 State Tax Notes 99 (2015)
David Gamage and Darien Shanske
University of California, Berkeley - Boalt Hall School of Law and University of California, Davis - School of Law
Date Posted: March 20, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Main Problems with the Taxation of Civil Society Organizations in Brazil: Certifications and Impact on Payroll
FGV Direito SP Research Paper Series No. 118
Leonel Cesarino Pessôa and Valeria Maria Trezza
Getulio Vargas Foundation (FGV) - Fundação Getulio Vargas Law School at São Paulo and Getulio Vargas Foundation (FGV) - Sao Paulo School of Business Administration
Date Posted: March 20, 2015
Last Revised: March 27, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Controversies in Tax Law: A Matter of Perspective
Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 20, 2015
Accepted Paper Series
35 downloads

There is a Difference Between Lawful Tax Evasion and Unlawful Tax Evasion?
Bogdan Virjan
Titu Maiorescu University
Date Posted: March 20, 2015
Working Paper Series

Incl. Electronic Paper Written Testimony of Ray D. Madoff before the Select Revenue Measures Subcommittee Hearing on the Burden of the Estate Tax on Family Businesses and Farms
Boston College Law School Legal Studies Research Paper
Ray D. Madoff
Boston College - Law School
Date Posted: March 20, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Foreword: The Income Tax at 100
Tax Law Review, Vol. 66, No. 4, 2013
Deborah Schenk
New York University School of Law
Date Posted: March 19, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper NFIB v. Sebelius and the Constitutional Debate over Federalism
Oklahoma City University Law Review, Vol. 39, No. 3, pp. 415-440, 2014 (William Brennan Lecture 2014), George Mason Law & Economics Research Paper No. 15-09
Ilya Somin
George Mason University School of Law
Date Posted: March 18, 2015
Accepted Paper Series
66 downloads

Incl. Electronic Paper Reforming Entity Taxation: A Role for Subchapter S?
Tax Notes, Vol. 146, No. 9, 2015
Deborah Schenk
New York University School of Law
Date Posted: March 18, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Eye Share: Is FATCA a Permissible Treaty Override for Withholding Rates?
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: March 17, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Using the 'Smart Return' to Reduce Tax Evasion
Stanford Public Law Working Paper No. 2578432
Joseph Bankman , Clifford Nass and Joel B. Slemrod
Stanford Law School , Stanford University and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 16, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Taxing and Spending in the Eurozone: Legal and Political Challenges Related to the Adoption of the Financial Transaction Tax
39 European Law Review (2014)
Federico Fabbrini
University of Copenhagen - iCourts - Centre of Excellence for International Courts
Date Posted: March 16, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper In Praise of Ex Ante Regulation
Vanderbilt Law Review, Forthcoming, Boston College Law School Legal Studies Research Paper No. 354
Brian D. Galle
Boston College Law School
Date Posted: March 15, 2015
Last Revised: March 19, 2015
Accepted Paper Series
59 downloads

Incl. Electronic Paper Penalties: Asserting State-of-Mind Defense to Accuracy-Related Penalty Waives Attorney-Client Privilege
Journal of Tax Practice and Procedure, December 2014-January 2015
Bryan C. Skarlatos
Kostelanetz & Fink, LLP
Date Posted: March 15, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Impuesto Sobre La Renta: Dime Cómo Opera Y Te Diré Cómo Redistribuye (Income Tax: Tell Me How It Works and I Will Tell You How It Redistributes)
Jorge Armando Rodriguez
National University of Colombia
Date Posted: March 13, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Extraterritoriality of Service Tax in India: A Review
Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Tarun Jain
Supreme Court of India
Date Posted: March 13, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Disclosure of Corporate Tax Reports, Tax Enforcement, and Insider Trading
Jordi Caballé and Ariadna Dumitrescu
Universitat Autonoma de Barcelona and ESADE Business School
Date Posted: March 12, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Tax Aversion, Laffer Curve, and the Self-Financing of Tax Cuts
Applied Economics and Finance, Vol. 2, No. 2, pp. 14-18
Gerasimos T. Soldatos
American University of Athens
Date Posted: March 12, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Pension De-Risking
Washington University Law Review, Vol. 93, No. 3, 2016 Forthcoming, Marquette Law School Legal Studies Paper No. 15-07
Paul M. Secunda and Brendan S. Maher
Marquette University - Law School and University of Connecticut School of Law
Date Posted: March 12, 2015
Accepted Paper Series
85 downloads

Incl. Electronic Paper Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility
New York Law School Law Review, Vol. 59, 2014/15, pp. 285-306, University of Illinois College of Law Legal Studies Research Paper No. 15-13
Richard L. Kaplan and Dawson Price
University of Illinois College of Law and Private Practice
Date Posted: March 11, 2015
Accepted Paper Series
23 downloads

Tax Incentives for Private Support of Cultural Heritage: Why and When
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 10, 2015
Working Paper Series

Incl. Electronic Paper How the Über-Wealthy Benefit from Investing Outside Retirement Plans (And How You Can Too)
Catholic University Law Review, Vol. 64, No. 3, 2015
Sergio Pareja
University of New Mexico - School of Law
Date Posted: March 10, 2015
Working Paper Series
18 downloads

The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model
LOPES DIAS V.S., Gaspar, 'The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model', IBFD, Vol. 17 Derivatives & Financial Instruments No 2, 24 Feb 2015.
Gaspar Lopes Dias V.S.
KPMG International, LLP
Date Posted: March 10, 2015
Accepted Paper Series

Incl. Electronic Paper Why Is the Distribution of Wealth More Unequal than the Distribution of Income: The Importance of Gifts and Bequests in Economic Inequality
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: March 08, 2015
Working Paper Series
21 downloads


 

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