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Tax Law: Tax Law & Policy eJournal
37,312 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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Incl. Electronic Paper New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer
Tax Notes, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Valuation in Light of Uncertainty: How Stock Option Pricing Models Can Inform More Accurate Valuation Discounts for Built-In Gains
Kentucky Law Journal, Vol. 102, No. 653, 2013-2014
Rebecca N. Morrow
Wake Forest University - School of Law
Date Posted: August 20, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Billions of Tax Dollars Spent Inflating the Housing Bubble: How and Why the Mortgage Interest Deduction Failed
Fordham Journal of Corporate and Financial Law, Vol. 17, No. 751, 2012
Rebecca N. Morrow
Wake Forest University - School of Law
Date Posted: August 20, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Lost Opportunities: The Underuse of Tax Whistleblowers
Karie Davis-Nozemack and Sarah Webber
Georgia Tech - College of Management and University of Dayton
Date Posted: August 20, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Use of Neutralities in International Tax Policy
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697
David A. Weisbach
University of Chicago - Law School
Date Posted: August 20, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 22, 2014
Accepted Paper Series
9 downloads

Gaar Revisited: From Instinctive Reaction to Intellectual Rigour
Canadian Tax Journal, 2014, Vol. 62, No. 2, p. 401, 2014
Pooja Samtani and Justin Kutyan
Osler Hoskin & Harcourt LLP, Toronto and KPMG International, LLP - Toronto Office
Date Posted: August 15, 2014
Accepted Paper Series

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax
Law Ethics Hum. Right. 2014; 8(1): 59–101,
Daphna Hacker
Tel-Aviv University
Date Posted: August 14, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Salience and Sin: Designing Taxes in the New Sin Era
Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 13, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
57 downloads

Dividend Taxation and Household Dividend Portfolio Decisions: Evidence from the 2003 Jobs and Growth Tax Relief Reconciliation Act
Daeyong Lee
Peking University - HSBC School of Business
Date Posted: August 11, 2014
Working Paper Series

Incl. Electronic Paper The Inefficiencies of Legislative Centralization: Evidence from Provincial Tax Rate-Setting
China: An International Journal, 2015, Forthcoming
Wei Cui and Zhiyuan (Sebastian) Wang
University of British Columbia (UBC) - Faculty of Law and The State University of New York - Binghamton, Department of Political Science
Date Posted: August 10, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Regulating Tax Preparers: A Global Problem for the IRS
Tax Notes International, Vol. 75, p. 391, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: August 08, 2014
Accepted Paper Series
29 downloads

Incl. Electronic Paper 'Competitiveness' Has Nothing to Do with it
Tax Notes, Forthcoming, USC CLASS Research Papers Series No. CLASS 14-26, USC Legal Studies Research Papers Series No. 14-34
Edward D. Kleinbard
USC Gould School of Law
Date Posted: August 07, 2014
Last Revised: August 18, 2014
Accepted Paper Series
2405 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386.
Saurabh Jain , John Prebble and Kristina Bunting
National Law Institute University (NLIU), Bhopal , Victoria University of Wellington and Victoria University of Wellington
Date Posted: August 06, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Practice Guide: How FATCA Applies to Non-US Funds
Tax Journal (2014)
Andrey Krahmal
Atlas Tax Chambers
Date Posted: August 02, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law
Northwestern University Law Review, Vol. 108, No. 3, 2014, Univ. of Wisconsin Legal Studies Research Paper No. 1274
Anuj C. Desai
University of Wisconsin Law School
Date Posted: July 30, 2014
Last Revised: August 22, 2014
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Untapped Gold Mine of Transfer-Price Evidence
Law360, July 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 30, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper The House of Windsor: Accentuating the Heteronormativity in the Tax Incentives for Procreation
Washington Law Review, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2014-27
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: July 30, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper 2013 Developments in Connecticut Estate and Probate Law
88 Connecticut Bar Journal, 2014
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: July 30, 2014
Accepted Paper Series
287 downloads

Incl. Electronic Paper The Jurisdictional Question in Hobby Lobby
Yale Law Journal Forum (Fall 2014), University of Missouri School of Law Legal Studies Research Paper No. 2014-21
Erin Morrow Hawley
University of Missouri School of Law
Date Posted: July 29, 2014
Last Revised: August 22, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations
Tax Notes, Vol. 144 , No. 473, July 28, 2014
Stephen E. Shay
Harvard Law School
Date Posted: July 29, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Jérémie Rostan
Independent
Date Posted: July 29, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Petaluma and the Limits of Treasury's Authority
Tax Notes, Vol. 144, No. 479, 2014
Andy Grewal
University of Iowa - College of Law
Date Posted: July 28, 2014
Last Revised: August 13, 2014
Accepted Paper Series
54 downloads

Incl. Electronic Paper Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS
British Tax Review, No. 3, 2014
Antony Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: July 28, 2014
Last Revised: July 29, 2014
Accepted Paper Series
29 downloads

The Housing Value-Relevance of Governmental Accounting Information
Journal of Accounting and Public Policy, Vol. 17, No. 2, 1998
Jerry W. Lin and K. K. Raman
Colorado State University, Pueblo and University of Texas at San Antonio
Date Posted: July 25, 2014
Accepted Paper Series

Incl. Electronic Paper Fair Market Value and Uncertainty Regarding Highest and Best Use
143 Tax Notes 1425 (2014)
John Montague
Hogan Lovells
Date Posted: July 24, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Customer Concentration and Corporate Tax Avoidance
Henry He Huang , Gerald J. Lobo , Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business , University of Houston - C.T. Bauer College of Business , University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Date Posted: July 24, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper The IRS Under Siege
Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry, Cambridge, Mass.: MIT Press, 2014
Tanina Rostain and Milton C. Regan, Jr.
Georgetown University Law Center and Georgetown University Law Center
Date Posted: July 24, 2014
Accepted Paper Series
37 downloads

Taking the Student Out of Student Athlete: College Sports and the Unrelated Business Income Tax
Journal Taxation of Investments, Forthcoming, Case Legal Studies Research Paper No. 2014-20
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 24, 2014
Accepted Paper Series

Incl. Electronic Paper Taxation of Same-Sex Couples After United States v. Windsor: Did the IRS Get It Right in Revenue Ruling 2013-17?
6 Elon L. Rev. 269 (2014), Santa Clara Univ. Legal Studies Research Paper
Patricia A. Cain
Santa Clara University - School of Law
Date Posted: July 23, 2014
Last Revised: July 31, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Multiple Myopias, Multiple Selves, and the Under-Saving Problem
NYU Law and Economics Research Paper No. 14-19
Daniel Shaviro
New York University School of Law
Date Posted: July 23, 2014
Last Revised: August 05, 2014
Working Paper Series
54 downloads

Incl. Electronic Paper Taxes on Risky Returns — An Update
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-10
Wolfgang Buchholz and Kai A. Konrad
Universitaet Regensburg and Max Planck Institute for Tax Law and Public Finance
Date Posted: July 23, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Schedularity in U.S. Income Taxation and its Effect on Tax Distribution
Northwestern University Law Review, Vol. 108, No. 3, 2014, p. 905-24
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Marriage Bonus/Penalty in Black and White
University of Cincinnati Law Review, Vol. 65, p. 787, 1997
Dorothy A. Brown
Emory University School of Law
Date Posted: July 20, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Split Personalities: Tax Law and Critical Race Theory
Western New England Law Review, Vol. 19, p. 89, 1997
Dorothy A. Brown
Emory University School of Law
Date Posted: July 20, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Marriage Penalty/Bonus Debate: Legislative Issues in Black and White
New York Law School Journal of Human Rights, Vol. 16, p. 287, 1999
Dorothy A. Brown
Emory University School of Law
Date Posted: July 20, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Racial Equality in the Twenty-First Century: What's Tax Policy Got to Do with It
University of Arkansas at Little Rock Law Review, Vol. 21, No. 759, 1999
Dorothy A. Brown
Emory University School of Law
Date Posted: July 20, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Cost-Benefit Analysis and Distributional Weights: An Overview
Duke Environmental and Energy Economics Working Paper EE 13-04
Matthew D. Adler
Duke University - School of Law
Date Posted: July 19, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Tax-Preferred Assets and Debt, and the Tax Reform Act of 1986: Some Implications for Fundamental Tax Reform
National Tax Journal, Vol. 49, No. 3, 1996
William G. Gale and Eric M. Engen
Brookings Institution and Federal Reserve Board
Date Posted: July 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper On the Possibility of a No-Return Tax System
National Tax Journal, Vol. L, No. 3, 1997
William G. Gale and Janet Holtzblatt
Brookings Institution and Government of the United States of America - Department of the Treasury
Date Posted: July 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper What Can America Learn from the British Tax System?
National Tax Journal, Vol. 50, No. 4, 1997
William G. Gale
Brookings Institution
Date Posted: July 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Six Tax Laws Later: How Individuals’ Marginal Federal Income Tax Rates Changed between 1980 and 1995
National Tax Journal, Vol. 51, No. 3, 1998
William G. Gale and David Weiner
Brookings Institution and Government of the United States of America - Congressional Budget Office (CBO)
Date Posted: July 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Lump Sum Distributions from Pension Plans: Recent Evidence and Issues for Policy and Research
National Tax Journal, Vol. 52, No. 3, 1999
William G. Gale
Brookings Institution
Date Posted: July 19, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Individual AMT: Problems and Potential Solutions
William G. Gale , Jeffrey Rohaly and Benjamin H. Harris
Brookings Institution , Urban Institute and Brookings Institution
Date Posted: July 19, 2014
Working Paper Series
2 downloads


 

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