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Tax Law: Tax Law & Policy eJournal
39,097 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

500 Most Recent Entries


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The Taxing Power and the Public's Health
367 New England Journal of Medicine 1777 (2012)
I. Glenn Cohen and Michelle M. Mello
Harvard Law School and Stanford Law School and Stanford University School of Medicine
Date Posted: October 22, 2014
Accepted Paper Series

Incl. Electronic Paper Life in Shackles? The Quantitative Implications of Reforming the Educational Loan System
CESifo Working Paper Series No. 5013
Ben J. Heijdra , Fabian Kindermann and Laurie S.M. Reijnders
University of Groningen - Department of Economics , University of Bonn - Faculty of Law & Economics and University of Groningen
Date Posted: October 22, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper A Simplified Verifiable Gift Tax
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 21, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
Harvard Business School Entrepreneurial Management Working Paper No. 15-026
Dina Pomeranz , Paul E. Carrillo and Monica Singhal
Harvard Business School , George Washington University - Department of Economics and Harvard University - Harvard Kennedy School (HKS)
Date Posted: October 21, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Redefining Qualifying Income for Publicly Traded Partnerships
Tax Notes, Vol. 145, No. 1, 2014
Emily Cauble
DePaul University - College of Law
Date Posted: October 21, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper A Tragedy of the Anticommons: Local Option Taxation and Cell Phone Tax Bills
Matthew D. Mitchell and Thomas Stratmann
George Mason University - Mercatus Center and George Mason University - Buchanan Center Political Economy
Date Posted: October 20, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Corporate Inversions and the Unbundling of Regulatory Competition
Eric L. Talley
University of California, Berkeley - Boalt Hall School of Law
Date Posted: October 20, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Taxation, Conscientious Objection and Religious Freedom
Ethical Perspectives 20, no.1(2013): 144-153.
Annabelle Lever
University of Geneva - Department of Political Science
Date Posted: October 20, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 19, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Aggressive International Tax Planning by Multinational Corporations: The Canadian Context and Possible Responses
SPP Research Paper No. 07.29
Brian J Arnold and James Wilson
Independent and University of Calgary - The School of Public Policy
Date Posted: October 18, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Canada's Equalization Formula: Peering Inside the Black Box...And Beyond
SPP Research Paper No. 07.24
James P. Feehan
Memorial University of Newfoundland (MUN)
Date Posted: October 17, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Paperwork and Punishment: It's Time to Fix FBAR
Tax Notes International, Vol. 73, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: October 17, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper Taxation Without Limitation: The Prohibited Pretext Doctrine v. the Sebelius Theory
Brett W. Hastings (2014) "Taxation Without Limitation: The Prohibited Pretext Doctrine V. the Sebelius Theory," Marquette Elder's Advisor: Vol. 15: Iss. 2, Article 3.
Brett W. Hastings
University of Utah
Date Posted: October 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Accepted Paper Series
66 downloads

Incl. Electronic Paper Legislative and Administrative Proposals Re Inversions - Letter to the Honorable Jacob J. Lew, Mark Mazur, Danielle Rolfes, William Wilkins and Robert Stack
Samuel C. Thompson, Jr.
The Pennsylvania State University Dickinson School of Law
Date Posted: October 15, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper OVDP and Streamlined Procedures: Am I Non-Willful?
Journal of Tax Practice & Procedure, August - September 2014
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Date Posted: October 14, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
PIER Working Paper No. 14-036
Fabian Kindermann and Dirk Krueger
University of Bonn - Faculty of Law & Economics and University of Pennsylvania - Department of Economics
Date Posted: October 14, 2014
Last Revised: October 16, 2014
Working Paper Series
14 downloads

Back to 1986? Some Lessons from the Great Tax Reform
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Working Paper Series

Incl. Electronic Paper Relying on the IRS
Emily Cauble
DePaul University - College of Law
Date Posted: October 14, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Economists are from Mercury, Policymakers are from Saturn: The Tax Policy Implications of Communication Failure
5 Wm & Mary Pol. Rev. 1 (2013)
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 12, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper The Cat-and-Mouse Inversion Game with Burger King
Tax Notes, Vol. 144, No. 11, 2014
Samuel C. Thompson, Jr.
The Pennsylvania State University Dickinson School of Law
Date Posted: October 12, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper Vanishing Corporate Income and Government Spending in Distribution Models
Patrick Driessen
Independent
Date Posted: October 12, 2014
Last Revised: October 14, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Waivers of Limitation Periods in the Income Tax Act – Judicial Interpretations and Approaches
Osgoode Legal Studies Research Paper No. 50/ 2014
Sas Ansari
York University - Osgoode Hall Law School
Date Posted: October 12, 2014
Last Revised: October 17, 2014
Working Paper Series
75 downloads

Incl. Electronic Paper More Ways Florida Bankers Misapplied the APA
Tax Notes, April 21, 2014, p. 361
Patrick J. Smith
Ivins, Phillips & Barker
Date Posted: October 11, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective
Journal of American Taxation Association, Forthcoming
Michael P. Donohoe
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: October 11, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper Subchapter S: Vive Le Difference!
Chapman Law Review, Vol. 18, No. 65, 2014
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 11, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Obama Care Fails the Origination Clause: Why Sissel and Hotze Should Be Reversed
Washington Legal Foundation Working Paper Series No. 189 (October 24, 2014)
Steven J. Willis and Hans G. Tanzler IV
University of Florida - Fredric G. Levin College of Law and University of Florida - Fredric G. Levin College of Law
Date Posted: October 11, 2014
Last Revised: October 12, 2014
Accepted Paper Series
212 downloads

Incl. Electronic Paper Too Many to Fail -- How Bonus Taxation Prevents Gambling for Bailouts
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-18
Michael Hilmer
Max Planck Institute for Tax Law and Public Finance
Date Posted: October 11, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Repatriation Tax: Are We Churchill or Chamberlain?
Tax Notes, Vol. 144, No. 12, 2014, U of Texas Law, Public Law Research Paper No. 620
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: October 10, 2014
Accepted Paper Series
41 downloads

Incl. Electronic Paper Horizontal Merger Under Strategic Tax Policy
CESifo Working Paper Series No. 4996
Chih-Chen Liu , Arijit Mukherjee and Leonard F.S. Wang
National University of Kaohsiung , University of Nottingham - School of Economics and National University of Kaohsiung
Date Posted: October 09, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Professor Shay Got it Right: Treasury Can Slow Inversions
Tax Notes, September 22, 2014
Steve Rosenthal
Urban-Brookings Tax Policy Center
Date Posted: October 09, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Solving Charity Failures
Oregon Law Review, Vol. 93, No. 1, 2014
Brian L. Frye
University of Kentucky - College of Law
Date Posted: October 09, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Valuation Lessons From Estate of Adell
Tax Notes, Vol. 144, No. 12, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: October 08, 2014
Accepted Paper Series
88 downloads

Incl. Electronic Paper Pay as You Wish: The Global Market for Tax & Legal Rules
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: October 08, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper The Politics of Tax Reform in Australia
Asia and the Pacific Policy Studies (APPS) vol. 1, no. 3, pp. 590–599,
John Hewson
Australian National University (ANU) - Crawford School of Public Policy
Date Posted: October 07, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Bailouts, Bonuses and Bankers' Short-Termism
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-17
Michael Hilmer
Max Planck Institute for Tax Law and Public Finance
Date Posted: October 07, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Passing the Buck: Race and the Role of State Lotteries in America’s Changing Tax Composition
GEO. J. L.&MOD. CRIT. RACE PERSP. Vol. 6:183
Kasey Henricks
Loyola University Chicago
Date Posted: October 06, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Fairness in Law and Economics: Introduction
Fairness in Law and Economics (Lee Anne Fennell & Richard H. McAdams, eds.) (Edward Elgar 2013), University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 704, U of Chicago, Public Law Working Paper No. 489
Lee Anne Fennell and Richard H. McAdams
University of Chicago Law School and University of Chicago Law School
Date Posted: October 05, 2014
Accepted Paper Series
142 downloads

Incl. Electronic Paper Long Run Trends in the Distribution of Income and Wealth
Chapter in Atkinson, A.B., Bourguignon, F. (Eds.), Handbook of Income Distribution, Vol. 2, North-Holland, Amsterdam, Forthcoming, IFN Working Paper No. 1021
Daniel Waldenström and Jesper Roine
Department of Economics and Stockholm School of Economics
Date Posted: October 04, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Winning the Crowd: Harnessing Taxpayer Choices to Improve Educational Quality
Catholic University Law Review, Vol. 63, No. 297, 2014
W. Edward Afield
Ave Maria School of Law
Date Posted: October 04, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper A Market for Tax Compliance
Cleveland State Law Review, Vol. 62, No. 315, 2014
W. Edward Afield
Ave Maria School of Law
Date Posted: October 04, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper The Gap between Auditing Experts’ Performance and Regulatory Expectations when Auditing Complex Estimates and Fair Value Measurements: Causes and Potential Solutions
Steven M. Glover , Mark H. Taylor and Yi-Jing Wu
Brigham Young University , Case Western Reserve University - Department of Accountancy and Case Western Reserve University
Date Posted: October 04, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper Taxpayer Search for Information: Implications for Rational Attention
Forthcoming - American Economic Journal: Economic Policy
Jeffrey L. Hoopes , Daniel H. Reck and Joel B. Slemrod
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Michigan at Ann Arbor - Department of Economics and University of Michigan, Stephen M. Ross School of Business
Date Posted: October 03, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases
LAND TRUST ALLIANCE RALLY 2014 PROVIDENCE, RHODE ISLAND SATURDAY, SEPTEMBER 20, 2014
Nancy A. McLaughlin and Stephen J. Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Date Posted: October 02, 2014
Last Revised: October 14, 2014
Working Paper Series
265 downloads

Privacy, Privilege, and Confidential Communication in Tax
Tad D. Ransopher
Georgia State University
Date Posted: October 02, 2014
Working Paper Series

Incl. Electronic Paper A Politically Viable Strategy for Limiting Personal Income Tax Deductions: The Case for a Global Cap
(2014) 29 AUSTRALIAN TAX FORUM
Neil Warren
University of New South Wales (UNSW)
Date Posted: October 01, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Hyperlexis and the Loophole
Oklahoma Law Review, Vol. 49, No. 3, Fall 1996, pp. 403-424
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A White Paper on Executive Action to Restore Trust in the Internal Revenue Service by Rebuilding Field Operations (Subtitle: If You See Something, Say Something; and Make No Mistake, Restoring Trust in the IRS is a National Security Need.)
Frank Wolpe
Professor Emeritus and Founding Director, The Graduate Tax Program, Bentley University Graduate School
Date Posted: October 01, 2014
Working Paper Series
117 downloads

Incl. Electronic Paper Estate Planning: Hyperlexis and the Annual Exclusion Rule
Suffolk University Law Review, Vol. 32, No. 2, 1998, pp. 211-232
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Current Retirement System in Australia Needs to Be More Attuned to a Mobile International Workforce: A Case for Reform
Australian Tax Forum, Vol. 29, 2014
Rhys Cormick and John McLaren
University of Canberra and University of Wollongong
Date Posted: September 30, 2014
Accepted Paper Series
11 downloads


 

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