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Tax Law: Tax Law & Policy eJournal
39,413 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

500 Most Recent Entries


Showing Papers 1 - 50 of 500
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Taxation, Inequality, and the Illusion of the Social Contract in Brazil
José Ricardo Nogueira
Universidade Federal de Pernambuco
Date Posted: November 25, 2014
Working Paper Series

Incl. Electronic Paper Counter-Cyclical Bankruptcy Law: An Efficiency Argument for Employment-Preserving Bankruptcy Rules
Zachary D. Liscow
Yale University - Law School
Date Posted: November 25, 2014
Last Revised: November 26, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper IRS Attention
Zahn Bozanic , Jeffrey L. Hoopes , Jacob R. Thornock and Braden Williams
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Washington - Michael G. Foster School of Business and University of Washington - Foster School of Business
Date Posted: November 23, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Revisiting Section 367(d): How Treasury Took the Bite Out of Section 367(d) and What Should Be Done About It
16 Florida Tax Review 519 (2014), U of Houston Law Center No. 2014-A-80
Bret Wells
University of Houston Law Center
Date Posted: November 22, 2014
Last Revised: November 25, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Corporate Inversions and Hopscotch Loans: The Remaining Loopholes Outnumber the Restrictions
Bllomberg BNA, November 2014
Stuart Weichsel
CUNY Hunter College
Date Posted: November 22, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Federalizing Principles of Donative Intent and Unanticipated Circumstances
Vanderbilt Law Review, Vol. 67, No. 6, 2014
Reid K. Weisbord
Rutgers Law School - Newark
Date Posted: November 22, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Disclaimers and Federalism
Vanderbilt Law Review, Vol. 67, No. 6, 2014
Adam J. Hirsch
University of San Diego
Date Posted: November 20, 2014
Last Revised: November 25, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper How King v. Burwell Creates Tax Problems for 2014-2015 Health Care Enrollees
32 Yale Journal on Regulation Online, 2014, Forthcoming
Andy Grewal
University of Iowa - College of Law
Date Posted: November 20, 2014
Last Revised: November 26, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper Fairness Matters — More than Deterrence: Class Bias and the Limits of Deterrence
Criminology and Public Policy (2010) 9:3, 525-33
Paul Leighton
Eastern Michigan University - Dept of Sociology, Anthropology & Criminology
Date Posted: November 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Florida Tax Review, Forthcoming
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP
Date Posted: November 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Problem of Abusive Related-Partner Allocations
Florida Tax Review, Vol. 16, No. 479, 2014, UNC Legal Studies Research Paper No. 2526464
Emily Cauble and Gregg D. Polsky
DePaul University - College of Law and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: November 19, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Do Audits Matter?: A Speculative Theory of the Relation between Tax Audits and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: November 26, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Rise and Fall of the Consumption Tax: A Historical Perspective
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 18, 2014
Last Revised: November 25, 2014
Working Paper Series
29 downloads

Incl. Electronic Paper Why AMT and No AMxT? A Comment on Hines and Logue
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: November 16, 2014
Last Revised: November 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Why the Buffett-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction
Florida Tax Review, Vol. 16, No. 7, 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: November 16, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper Corporate Tax Aggressiveness - Recent History and Policy Options
National Tax Journal, Vol. 67, No. 4, 2014, Villanova Law/Public Policy Research Paper No. 2014-1018
J. Richard (Dick) Harvey
Villanova University School of Law and Graduate Tax Program
Date Posted: November 16, 2014
Last Revised: November 17, 2014
Accepted Paper Series
69 downloads

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Helvering v. Gregory: All of the Perspectives from Which Learned Hand Was Wrong
Akron Tax Journal, Vol. 29, p. 65, 2014, Suffolk University Law School Research Paper No. 14-33
Anthony P. Polito
Suffolk University Law School
Date Posted: November 14, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Why Wynne Should Win
Vanderbilt Law Review En Banc, Vol. 67,pp. 217-44, 2014, UGA Legal Studies Research Paper No. 201-27
Dan T. Coenen
University of Georgia Law School
Date Posted: November 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Big Data, Future Orientation and Taxes – How Tax Law Influences Personal Attitudes and Societal Values
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Wynne: Lose or Draw?
67 Vanderbilt Law Review En Banc 245 (2014)
Brannon P. Denning and Norman Williams
Samford University - Cumberland School of Law and Willamette University - College of Law
Date Posted: November 12, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Scaling Cost-Sharing to Wages: How Employers Can Reduce Health Spending and Provide Greater Economic Security
14 Yale Journal of Health Policy, Law, and Ethics 239 (2014), Arizona Legal Studies Discussion Paper No. 14-33
Christopher T. Robertson
University of Arizona - James E. Rogers College of Law
Date Posted: November 09, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Comptroller v. Wynne and the Futile Search for Non-Discriminatory State Taxation
67 Vand. L. Rev. En Banc 283 (2014)
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: November 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The 2014 C.D. Howe Institute Business Tax Burden Ranking
C.D. Howe Institute e-brief 187
Adam Found , Benjamin Dachis and Peter Tomlinson
University of Toronto , C.D. Howe Institute and University of Toronto
Date Posted: November 07, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Representing Chinese Real Estate Investors in the United States
Minnesota Journal of International Law, Vol. 23, No. 2, p. 173, 2014
Mary Szto
Hamline University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?
John Marshall Law Review, Vol. 47, No. 3, 2014, NYU Review of Employee Benefits, 2014
Edward A. Morse
Creighton University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
Virginia Tax Review (Forthcoming)
Ryan S. Keller
University of Cambridge
Date Posted: November 05, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper Tax Law Principles: Concept and Forms of Legal Fixing in Tax Law Sources
Alexander Demin
Independent
Date Posted: November 05, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Piketty in America: A Tale of Two Literatures
Tax Law Review, Forthcoming, Stanford Law and Economics Olin Working Paper No. 469, NYU Law and Economics Research Paper No. 14-31
Joseph Bankman and Daniel Shaviro
Stanford Law School and New York University School of Law
Date Posted: November 05, 2014
Last Revised: November 18, 2014
Accepted Paper Series
186 downloads

Incl. Electronic Paper California Dreamin': Tax Scholarship in a Time of Fiscal Crisis
UC Davis Law Review, Vol. 48, p. 405, 2014, Stanford Public Law Working Paper No. 2518607
Joseph Bankman and Paul L. Caron
Stanford Law School and Pepperdine University - School of Law
Date Posted: November 05, 2014
Last Revised: November 15, 2014
Accepted Paper Series
114 downloads

Incl. Electronic Paper The Charitable Deduction Games: Are the Laws in Your Favor?
Columbia Journal of Tax Law, Vol. 5, 2013, Pepperdine University Legal Studies Research Paper No. 2014/28
Khrista Johnson
Pepperdine University - School of Law
Date Posted: November 02, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Corporate Inversions - Background, Causes, and Policy Options
Villanova Law/Public Policy Research Paper No. 2014-1017
J. Richard (Dick) Harvey
Villanova University School of Law and Graduate Tax Program
Date Posted: November 02, 2014
Last Revised: November 11, 2014
Working Paper Series
132 downloads

Incl. Electronic Paper ‘Spirit of the Law’ for Non-Believers: Tax Avoidance and (Legal) Philosophy
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: November 01, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper Taxing Migrants: A Smart and Humane Approach to Immigration Policy
Northwestern Interdisciplinary Law Review, Vol. 7, p. 127, Spring 2014, Fox School of Business Research Paper No. 14-038
Kevin J. Fandl
Fox School of Business, Temple University
Date Posted: November 01, 2014
Last Revised: November 18, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Taxation and Dividend Policy: The Muting Effect of Diverse Ownership Structure
Martin Jacob , Roni Michaely and Annette Alstadsæter
WHU - Otto Beisheim School of Management , Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oslo
Date Posted: November 01, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl
Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Darien Shanske , Alan B. Morrison , Joseph Bankman , Jordan M. Barry , Barbara H. Fried , David Gamage , Andrew J. Haile , Kirk J. Stark , John A. Swain and Dennis J. Ventry Jr.
University of California, Davis - School of Law , George Washington University - Law School , Stanford Law School , University of San Diego School of Law , Stanford Law School , University of California, Berkeley - Boalt Hall School of Law , Elon University School of Law , University of California, Los Angeles (UCLA) - School of Law , University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Date Posted: October 31, 2014
Last Revised: November 07, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper How the EPA Should Modify Its Proposed 111(D) Regulations to Allow States to Comply by Taxing Pollution
Stanford Public Law Working Paper No. 2516456, Stanford Law and Economics Olin Working Paper No. 468
Michael W. Wara , Adele C. Morris and Marta Darby
Stanford Law School , The Brookings Institution and Stanford University
Date Posted: October 31, 2014
Last Revised: November 18, 2014
Working Paper Series
117 downloads

Incl. Electronic Paper Dynamically Estimating the Distributional Impacts of U.S. Climate Policy with NEMS: A Case Study of the Climate Protection Act of 2013
Stanford Public Law Working Paper No. 2515617, Stanford Law and Economics Olin Working Paper No. 467
Danny Cullenward , Jordan T. Wilkerson , Michael W. Wara and John Weyant
University of California, Berkeley - Berkeley Energy and Climate Institute (BECI) , University of California, Berkeley - Berkeley Energy and Climate Institute , Stanford Law School and Stanford University
Date Posted: October 29, 2014
Last Revised: November 18, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Why is Tax Avoidance Immoral? Ethics, Metaethics and Taxes
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: October 29, 2014
Last Revised: November 04, 2014
Working Paper Series
53 downloads

Incl. Electronic Paper Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?
Joel B. Slemrod , Brett Collins , Jeffrey L. Hoopes , Daniel H. Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business , Government of the United States of America - Internal Revenue Service (IRS) , Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Michigan at Ann Arbor - Department of Economics and Government of the United States of America - Internal Revenue Service (IRS)
Date Posted: October 28, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper Should E-Cigarettes Be Taxed?
Tax Notes, Vol. 143, No. 2, 2014
Alex Brill , Sally Satel and Alan D. Viard
American Enterprise Institute (AEI) , American Enterprise Institute (AEI) and American Enterprise Institute
Date Posted: October 28, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Taxes, Subsidies, and Executive Compensation
Tax Notes, Vol. 144, No. 4, 2014
Alan D. Viard
American Enterprise Institute
Date Posted: October 28, 2014
Accepted Paper Series
13 downloads

The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future
Capital University Law Review, Vol. 22, 1993
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: October 27, 2014
Accepted Paper Series

Incl. Electronic Paper Dissenters' Rights: The Effect of Tax Liabilities on the Fair Value of Stock
DePaul Business Law Journal, Vol. 6, p. 77, 1993
Cecile Champion Edwards
Mississippi College School of Law
Date Posted: October 26, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Perceptions of Tax Expenditures and Direct Spending: A Survey Experiment
Forthcoming, Yale Law Journal, Vol. 124
Conor Clarke and Edward G. Fox
Yale Law School and University of Michigan at Ann Arbor - Department of Economics
Date Posted: October 25, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Series LLC: Continued Evolution is Clearing the Fog
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: October 24, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Transferable Sharing Rights: A Theoretical Model for Regulating Airbnb and the Short-Term Rental Market
Stephen R. Miller
University of Idaho College of Law - Boise
Date Posted: October 24, 2014
Working Paper Series
84 downloads

Incl. Electronic Paper Income-Based Repayment and the Public Financing of Higher Education
John R. Brooks II
Georgetown University Law Center
Date Posted: October 24, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Tax Law Nonenforcement
Leigh Osofsky
University of Miami - School of Law
Date Posted: October 24, 2014
Last Revised: November 27, 2014
Working Paper Series
93 downloads


 

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