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SSRN eLibrary Search Results
Tax Law & Policy eJournals
1,428,436 Total downloads
Showing Papers 1 - 50 of 10,599
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Incl. Electronic Paper China's Enterprise Income Tax System: Policy Objectives and Key Design Features
Australian Tax Forum, Vol. 29, 2014
Antony Ting and Xiliang Ge
University of Sydney Business School - Discipline of Business Law and Zhejiang University of Finance and Economics
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Chinese Investment in Australian Resources: Can the Legal Debt/Equity Distinction Still Create Windfalls and Impediments?
Australian Tax Forum, Vol. 29, 2014
Ian Murray and Nolan Sharkey
University of Western Australia - Faculty of Law and University of Western Australia - Faculty of Law
Date Posted: December 19, 2014
Accepted Paper Series

Incl. Electronic Paper Uncertainty and Possibilities in Taxation of Australian Investment in China: Profit Distributions and Payments to Group Members
Australian Tax Forum, Vol. 29, 2014
Nolan Sharkey and Dongmei Qiu
University of Western Australia - Faculty of Law and University of Hong Kong
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Expatriate Employees and Consultants Working in China
Australian Tax Forum, Vol. 29, 2014
Miranda Webster , Yue Mei Guo and Ann O'Connell
Melbourne Law School , Zhongnan University of Economics and Law and University of Melbourne - Law School
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Social Determinants of Child Health: Concepts and Measures for Future Research
Health Behavior & Policy Review. 1(6):432-445, 2014
Kelli Komro , Scott Burris and Alexander C Wagenaar
University of Florida - Institute for Child Health Policy , Temple University - James E. Beasley School of Law and University of Florida, College of Medicine
Date Posted: December 19, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Working Paper Series
12 downloads

The Effects of Bailouts and Soft-Budget Constraints on the Environment
Environmental and Resource Economics, Vol. 54, No. 1, January 2013
Joel Wood
Thompson Rivers University - School of Business and Economics
Date Posted: December 19, 2014
Accepted Paper Series

Incl. Electronic Paper A Gambit Renewed: IRS Targets 'Killer Bs' Paired with Inversions
Tax Notes, Vol. 143, No. 1525, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Development of Transfer Pricing in China
Australian Tax Forum, Vol. 29, 2014
Michelle Markham and Yixin Liao
Bond University - School of Law and Xiamen University and Shanghai University of Finance and Economics
Date Posted: December 18, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Accounting and Financial Aspects of Factors Influence of Tax Competition on the Tax Policy of European Countries
ISSN 1994-1749. 2012. Вип. 2 (23).,
D. V. Veremchuk , O. V. Kantaeva and Olga Liuta
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine , National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine
Date Posted: December 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence
ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Tarun Jain
Supreme Court of India
Date Posted: December 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Regulation, Transportation Innovation, and the Sharing Economy
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Jordan M. Barry and Paul L. Caron
University of San Diego School of Law and Pepperdine University - School of Law
Date Posted: December 17, 2014
Working Paper Series
35 downloads

Incl. Electronic Paper Limiting Tax Expenditures
Tax Law Review, Forthcoming, Columbia Public Law Research Paper No. 14-432
David Schizer
Columbia University - Law School
Date Posted: December 16, 2014
Last Revised: December 18, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond
First published in British Tax Review (BTR), 2014, Nr. 5, p. 574 - 604. © Thomson Reuters (Professional) UK Limited and Erik Röder, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014 - 22,
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Date Posted: December 16, 2014
Last Revised: December 17, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Phishing & VAT Fraud in CO2 Permits: DICE in the EU-ETS Now; DICE in Power Tomorrow
Boston Univ. School of Law, Law and Economics Research Paper No. 14-74
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 16, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: December 16, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper BRICS -- The Potential of Cooperation
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: December 15, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Current Trends in Balancing Residence and Source Taxation
Sydney Law School Research Paper No. 14/107
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Moving Away from the Realization Principle
Tax Notes, Vol. 145, No. 7, 2014
Alan D. Viard
American Enterprise Institute
Date Posted: December 14, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper On Constructively Realizing Constructive Realization: Building the Case for Death and Taxes
Kansas Law Review, Vol. 38, No. 1, 1989, Touro Law Center Legal Studies Research Paper
Dan Subotnik
Touro College - Jacob D. Fuchsberg Law Center
Date Posted: December 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Return on Political Investment in the American Jobs Creation Act of 2004
Harvard Business School Accounting & Management Unit Working Paper No. 15-050
Hui Chen , Katherine Gunny and Karthik Ramanna
University of Zurich , University of Colorado at Boulder - Department of Accounting and Harvard University - Harvard Business School
Date Posted: December 14, 2014
Working Paper Series
21 downloads

Taxation of Non-Residents’ Capital Gains
Forthcoming in Hugh Ault and Brian Arnold (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (United Nations, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper The Calculation of Interest
20 New Zealand Journal of Taxation Law and Policy 231, 2014
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective
Forthcoming in University of Toronto Law Journal
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 12, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Who's Afraid of the Big Bad Tax-Free Liquidating Distribution? Ideological Debates in Taxation and the Repeal of General Utilities
Law and Contemporary Problems, Vol. 76, No. 3&4, 2013

Date Posted: December 12, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Use of Depreciation as a Tax Policy Device to Control Inflation
Review of Business & Finance Studies, v. 6 (1) p. 13-26, 2015 Forthcoming
Rajeshwar D. Sharma and Nisha Singh
Livingstone College - Division of Business and Livingstone College
Date Posted: December 12, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Marginal Tax Rates Around the Hawaii Itemized Deduction Cliff
Accounting & Taxation, v. 6 (1) p. 25-38
Terrance Jalbert , Gary Fleischman and Mercedes Jalbert
University of Hawaii at Hilo - Department of Business Administration , Texas Tech University and The Institute for Business and Finance Research
Date Posted: December 12, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
132 downloads

Incl. Electronic Paper Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy
CESifo Working Paper Series No. 5091
Peter Birch Sørensen
University of Copenhagen - Department of Economics
Date Posted: December 11, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper The Incidence of a Soda Tax, in Pennies and Pounds
Avigail Kifer
University of Chicago - Department of Economics
Date Posted: December 11, 2014
Last Revised: December 12, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Business Owners and Income-Shifting between Tax Bases: Empirical Evidence from a Finnish Tax Reform
CESifo Working Paper Series No. 5090
Jarkko Harju and Tuomas Matikka
Government of the Republic of Finland - Government Institute for Economic Research (VATT) and Government Institute for Economic Research
Date Posted: December 11, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Tax Policy for a New Era: Promoting Economic Growth and Fairness
C.D. Howe Institute Benefactors Lecture 2014
Kevin Milligan
University of British Columbia (UBC) - Department of Economics
Date Posted: December 10, 2014
Last Revised: December 11, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Thomas Piketty and Inequality: Legal Causes and Tax Solutions
Emory Law Journal Online, Vol. 64, 2015, Pepperdine University Legal Studies Research Paper No. 2014/32
Paul L. Caron
Pepperdine University - School of Law
Date Posted: December 09, 2014
Accepted Paper Series
89 downloads

Incl. Electronic Paper Social Assistance and Minimum Income Benefits: Benefit Levels, Replacement Rates and Policies Across 33 Countries, 1990-2009
J. Wang and O. van Vliet (2014), 'Social assistance and minimum income benefits: Benefit levels, replacement rates and policies across 33 countries, 1990 - 2009', Department of Economics Research Memorandum 2014.04. Leiden: Leiden University.
Jinxian Wang and Olaf van Vliet
Leiden University - Department of Tax Law and Economics and Leiden University - Leiden Law School
Date Posted: December 08, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era
Florida Tax Review, Vol. 16, No. 429, 2014, U of Maryland Legal Studies Research Paper No. 2014-44
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Date Posted: December 07, 2014
Accepted Paper Series
53 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
105 downloads

Incl. Electronic Paper Selective Consumption Tax Policy and Income-Expenditure Elasticities of Obesity-Linked Consumption Goods
Adam J. Hoffer , Rejeana Gvillo and William F. Shughart II
University of Wisconsin - La Crosse , University of Memphis and Huntsman School of Business
Date Posted: December 06, 2014
Last Revised: December 08, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Report of the Special Rapporteur on Extreme Poverty and Human Rights
Magdalena Sepulveda Carmona
United Nations
Date Posted: December 06, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Homeowners, Renters and the Political Economy of Property Taxation
Eric J. Brunner , Stephen L. Ross and Becky K. Simonsen
University of Connecticut , University of Connecticut - Department of Economics and Columbia University
Date Posted: December 06, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Tax Subsidies for Retirement Provision: Taking a Broader View
Sylvester J. Schieber
Towers Watson
Date Posted: December 06, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Consumer Valuation of Fuel Costs and the Effectiveness of Tax Policy: Evidence from the European Car Market
KU Leuven Center for Economic Studies Discussion Paper Series DPS14.34
Laura Grigolon , Mathias Reynaert and Frank Verboven
KU Leuven - Faculty of Business and Economics (FEB) , University of Leuven and KU Leuven - Faculty of Business and Economics (FEB)
Date Posted: December 05, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Health Insurance Mandate — A Tax or a Taking?
Hastings Constitutional Law Quarterly, Vol. 42, p. 101, Winter 2015, Forthcoming, Loyola-LA Legal Studies Paper No. 2014-47
Karl M. Manheim
Loyola Law School Los Angeles
Date Posted: December 05, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Giving Effect to the Intentions of Parliament: Pepper v Hart
Ian McDougall (ed.) Cases that Changed Our Lives, Vol 2, London, LexisNexis, 2014
Oliver Jones
Seven Wentworth Chambers
Date Posted: December 05, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Mashantucket Pequot Tribe v. Town of Ledyard: The Preemption of State Taxes Under Bracker, the Indian Trader Statutes, and the Indian Gaming Regulatory Act
Connecticut Law Review, Vol. 47, No. 1, 2014
Edward A. Lowe
University of Connecticut - School of Law
Date Posted: December 05, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Healthcare in the Home: How Distributed Health Service Delivery Can Reduce Costs and Improve Outcomes
Philip E. Auerswald
George Mason University - School of Public Policy
Date Posted: December 05, 2014
Working Paper Series
12 downloads

Incl. Fee Electronic Paper Demand for Benefit Taxation: Evidence from Public Opinion on Road Financing
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 120-142, 2014
Denvil Duncan , John Graham , Venkata Nadella , Ashley Bowers and Stacey Giroux
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University - School of Public and Environmental Affairs , Indiana University and Indiana University
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Estimating the 'Tax Gap' at the State Level: The Case of Georgia's Personal Income Tax
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 61-79, 2014
James Alm and Kyle Borders
Tulane University and affiliation not provided to SSRN
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Tax Exporting and the Business Share of Sales Tax Levies
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 80-99, 2014
John Foster
Southern Illinois University at Edwardsville
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper VAT in a Federal System: Lessons from Canada
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 38-60, 2014
Richard M. Bird and Michael Smart
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Department of Economics
Date Posted: December 05, 2014
Accepted Paper Series


 

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