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Tax Law: Tax Law & Policy eJournal
32,877 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

500 Most Recent Entries


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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
(Annual Congress Milan 2015), IBFD Amsterdam (2016 Forthcoming), Indiana Legal Studies Research Paper No. 319
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
10 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
3 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
Accepted Paper Series
6 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
10 downloads

Incl. Electronic Paper Carbon Taxes
Shi-Ling Hsu
Florida State University - College of Law
Date Posted: July 23, 2015
Working Paper Series
34 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
14 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
34 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
4 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
10 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
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
53 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
23 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

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 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
30 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
11 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 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
52 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 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 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
4 downloads

Incl. Electronic Paper Tax Benefit Preservation Plans
Thomas Jason Boulton and Terry Nixon
Miami University and Miami University
Date Posted: July 09, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Why Local Property Taxes are Inappropriate for Financing Illinois Community Colleges: A Strategy for Challenging How the State Funds these Post-Secondary Schools
19 Southern Illinois University Law Journal: 523-56 (1995)
Kenneth Oldfield and Michael Casey
University of Illinois Springfield and Circuit Court of Sangamon County
Date Posted: July 09, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Did the Economic Stimulus Act Really Stimulate the Economy?
Academy of Business Research, Vol I, 2012, 59-72
Frank Aquilino and Agatha E. Jeffers
Montclair State University - Accounting, Law & Taxation and Montclair State University
Date Posted: July 07, 2015
Accepted Paper Series
1 downloads

It's Not That Difficult: The Shared Economic Growth Solution to Tax Reform
Pace Law Review, Vol. 35, No. 3, 2015
Matthew Lykken
SharedEconomicGrowth.org
Date Posted: July 06, 2015
Accepted Paper Series

Incl. Electronic Paper Substance Based Approach
Chapter 3, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases (IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Dominion
Chapter 5, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases ((IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Dealing with Disputes About Taxation in a ‘Fair’ Way
Tania Sourdin
Australian Centre for Justice Innovation (ACJI)
Date Posted: July 06, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Of More than Usual Interest: The Taxing Problem of Debt Principal
39 Seattle University Law Review, 2015 Forthcoming
Charlene D. Luke
University of Florida - Fredric G. Levin College of Law
Date Posted: July 03, 2015
Accepted Paper Series
60 downloads

Incl. Electronic Paper Complicity and Collection: Religious Freedom and Tax
University of St. Thomas Law Journal, Vol. 11, No. 2, p. 183, Spring 2014, UNLV William S. Boyd School of Law Legal Studies Research Paper Series
Jennifer Carr
University of Nevada, Las Vegas, William S. Boyd School of Law
Date Posted: July 03, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Charitable Corporate Giving Justification for the Socially Responsible Investment of Pension Funds: A Populist Argument for the Public Use of Private Wealth
Iowa Law Review, Vol. 80, pp. 211-264, 1994-1995
Edward S. Adams and Karl D. Knutsen
University of Minnesota - Twin Cities - School of Law and Government of the United States of America - Department of Justice
Date Posted: July 02, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
eJournal of Tax Research Volume 11, Number 3, December 2013
Saurabh Jain , John Prebble and Kristina Bunting
University of New England (Australia) - School of Law , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: July 02, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Slump Sale Taxation -- A Continuing Conundrum
Sumeet Khurana and Ashish Karundia
Lakshmikumaran & Sridharan and Lakshmikumaran & Sridharan
Date Posted: July 01, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Taxing Carbon: What, Why, and How
Donald B. Marron , Eric J. Toder and Lydia Austin
The Urban Institute , Urban Institute and The Urban Institute
Date Posted: July 01, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper Spin-Offs, Fiduciary Duty, and the Law
Fordham Law Review, Vol. 68, pp. 15-56, 1999-2000
Edward S. Adams and Arijit Mukheri
University of Minnesota - Twin Cities - School of Law and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: June 30, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Throwing Out Uncertainty from the Throwout Rule
State Tax Notes, Vol. 76, No. 463, 2015
Scott L. Austin , Hardeo Bissoondial and Ilya A. Lipin
PriceWaterhouseCoopers LLP , PriceWaterhouseCoopers LLP and PriceWaterhouseCoopers LLP
Date Posted: June 30, 2015
Accepted Paper Series
13 downloads

The Collision of Student Loan Debt and Joint Marital Taxation
Victoria J. Haneman
Concordia University School of Law
Date Posted: June 29, 2015
Working Paper Series

Incl. Electronic Paper Corporate Rate Reduction and Fairness to Pass Through Entities
Tax Notes, Vol. 147, No. 11, 2015
Daniel I. Halperin
Harvard Law School
Date Posted: June 28, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper R&D Intensity and the Effective Tax Rate - A Meta-Study
Thomas Belz , Dominik von Hagen and Christian Steffens
University of Mannheim , University of Mannheim - Department of Business Administration and Taxation and University of Mannheim
Date Posted: June 28, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper The Conclusive Agreement. Alternative Dispute Resolution on Fiscal Matters.
Ernesto Leon and Luis Alessandri Perez
Universidad Autónoma de Sinaloa and Universidad Autónoma de Sinaloa
Date Posted: June 27, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
62 downloads

Incl. Electronic Paper The Ability to Pay Principle in the Decisions of the Brazilian Supreme Court
FGV Direito SP Research Paper Series n. 126
Leonel Cesarino Pessôa
Getulio Vargas Foundation (FGV) - Fundação Getulio Vargas Law School at São Paulo
Date Posted: June 27, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance
14 Florida State University Business Review 1 (2015), FSU College of Law, Public Law Research Paper No. 757
Donald J. Weidner
Florida State University College of Law
Date Posted: June 27, 2015
Accepted Paper Series
284 downloads


 

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