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Tax Law: Tax Law & Policy eJournal
36,799 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 Do U.S. Firms Hold More Cash?
Fisher College of Business Working Paper No. 2014-03-06, Charles A. Dice Center Working Paper No. 2014-06
Lee Pinkowitz , Rene M. Stulz and Rohan Williamson
Georgetown University - Department of Finance , Ohio State University (OSU) - Department of Finance and Georgetown University - McDonough School of Business
Date Posted: April 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Carried Interest for the Common Man
Tax Notes, Vol. 142, No. 11, 2014
Richard Winchester
Thomas Jefferson School of Law
Date Posted: April 18, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Taking Administrative Law to Tax
Duke Law Journal, Forthcoming
Andy Grewal
University of Iowa - College of Law
Date Posted: April 15, 2014
Last Revised: April 19, 2014
Accepted Paper Series
5 downloads

Planning with Portability Do-Overs (But Only for a Limited Time)
Tax Notes, Vol. 143, No. 1, 2104
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP
Date Posted: April 15, 2014
Accepted Paper Series

Incl. Electronic Paper Just Say No: Corporate Taxation and Corporate Social Responsibility
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: April 10, 2014
Last Revised: April 14, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents: Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Florida Tax Review, Vol. 15, p. 533, 2014, Cardozo Legal Studies Research Paper No. 427
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: April 10, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Frequent Flyer Miles as Company Scrip: Implications on Taxation
Business Studies Journal, Forthcoming
Jeffrey A. Mankin and Jeffrey Jay Jewell
Lipscomb University and Lipscomb University
Date Posted: April 10, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Marriage Pluralism: Taxing Marriage after Windsor
David Herzig
Valparaiso University Law School
Date Posted: April 10, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Court Sends Message on Valuation in Richmond
Tax Notes, Vol. 142, No. 12, March 24, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: April 08, 2014
Accepted Paper Series
43 downloads

Incl. Electronic Paper Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?
Akron Tax Journal, 22 (2007), Duquesne University School of Law Research Paper No. 2014-05
Martha W. Jordan
Duquesne University - School of Law
Date Posted: April 08, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Reconciling Tax Law and Securities Regulation
48 University of Michigan Journal of Law Reform, 2014, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 04, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Foreign Account Tax Compliance Act and Foreign Insurance Companies: Better to Comply than to Opt Out
The Journal of Corporation Law, Vol. 39:1, October 2013
Mark Van Heukelom
University of Iowa - College of Law
Date Posted: April 04, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Tax Havens and Disclosure Aggregation
Herita T. Akamah , Ole-Kristian Hope and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business , University of Toronto - Rotman School of Management and University of Oklahoma - Michael F. Price College of Business
Date Posted: April 04, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper The Effect of the American Tax Relief Act of 2012: An Empirical Analysis
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Yi Ren and Dong Xiao
Illinois State University and University of Illinois at Urbana-Champaign
Date Posted: April 04, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Taxing the Cloud
Orly Mazur
Southern Methodist University - Dedman School of Law
Date Posted: April 03, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Trust Variation and ERISA's 'Presumption of Prudence'
Tax Notes, Vol. 142, No. 11, 2014, Washington University in St. Louis Legal Studies Research Paper No. 14-04-01
Peter J. Wiedenbeck
Washington University in Saint Louis - School of Law
Date Posted: April 03, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Using the Theory of Reasoned Action and Audit Reminder Messages to Increase Tax Compliance: An Experimental Study Over Repeated Periods
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Mollie T. Adams
Bradley University
Date Posted: April 02, 2014
Accepted Paper Series
15 downloads

Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?
Northwestern Public Law Research Paper No. 14-12
Philip Postlewaite
Northwestern University Law School
Date Posted: April 01, 2014
Working Paper Series

Incl. Electronic Paper Court Rulings in Estate Tax Cases: Is Gender a Factor?
Mark Jackson , Sonja Pippin and Jeffrey Wong
University of Nevada, Reno - Department of Accounting and Information Systems , University of Nevada, Reno - Department of Accounting and Information Systems and University of Nevada, Reno
Date Posted: April 01, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Taxation of Intellectual Capital
Florida Law Review, Forthcoming
Lily Kahng
Seattle University School of Law
Date Posted: March 31, 2014
Accepted Paper Series
87 downloads

Incl. Electronic Paper Cheating on Their Taxes: When are Tax Limitations Effective at Limiting State Taxes, Expenditures, and Budgets?
Colin H. McCubbins and Mathew D. McCubbins
Stanford University and Duke University
Date Posted: March 31, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Apportioning State Personal Income Taxes to Eliminate the Double Taxation of Dual Residents - Thoughts Provoked by the Proposed Minnesota Snowbird Tax
Florida Tax Review, Vol. 15, No. 7, 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: March 29, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Unwinding the Ceiling Rule
Virginia Tax Review, 2014 Forthcoming
Leigh Osofsky
University of Miami - School of Law
Date Posted: March 29, 2014
Accepted Paper Series
65 downloads

Incl. Electronic Paper Not Just Whistling Dixie: The Case for Tax Whistleblowers in the States
Villanova Law Review, Vol. 59, No. 3, 2014, UC Davis Legal Studies Research Paper No. 373
Dennis J. Ventry Jr.
University of California, Davis - School of Law
Date Posted: March 29, 2014
Accepted Paper Series
31 downloads

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool
Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Stephanie A. Sikes , Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - The Wharton School , University of Oregon - Lundquist College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 28, 2014
Accepted Paper Series

Incl. Electronic Paper Payroll Taxes, Mythology, and Fairness
Harvard Journal on Legislation, Vol. 51, 2014
Linda Sugin
Fordham University School of Law
Date Posted: March 27, 2014
Accepted Paper Series
45 downloads

Incl. Electronic Paper Brand X, 3M, and Legal Restrictions on the Payment of Income
Tax Notes, March 24, 2014, p.1349
Patrick J. Smith
Ivins, Phillips & Barker
Date Posted: March 27, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Unseating Privilege: Rawls, Equality of Opportunity, and Wealth Transfer Taxation
Wayne Law Review, Vol. 59, Forthcoming
Jennifer Bird-Pollan
University of Kentucky - College of Law
Date Posted: March 26, 2014
Accepted Paper Series
46 downloads

Incl. Electronic Paper Sales of Remainder Interests: Reconciling Gradow v. United States and Section 2702
Virginia Tax Review, Vol. 14, No. 4, 1995, Duquesne University School of Law Research Paper No. 2014-02
Martha W. Jordan
Duquesne University - School of Law
Date Posted: March 26, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Turbotax Defense
Rodney P. Mock and Nancy Shurtz
California State Polytechnic University, San Luis Obispo - Orfalea College of Business and University of Oregon - School of Law
Date Posted: March 26, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Racking Up the Money: A Solution to the Ongoing Battle between Rico and the Revenue Rule
Kye Handy
University of Mississippi - School of Law
Date Posted: March 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Lessons from Barack and Michelle Obama's Tax Returns
Tax Notes, Vol. March, No. 10, 2014, Emory Legal Studies Research Paper No. 14-283
Dorothy A. Brown
Emory University School of Law
Date Posted: March 24, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper Historical Perspective on the Corporate Interest Deduction
Chapman Law Review, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 14-04
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Date Posted: March 24, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper Tax Reform in a Time of Crisis
Tax Notes, Vol. 142, No. 1106, 2014
Paul L. Caron
Pepperdine University - School of Law
Date Posted: March 24, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper Curb Your Enthusiasm for Pigouvian Taxes
San Diego Legal Studies Paper No. 14-151
Victor Fleischer
University of San Diego School of Law
Date Posted: March 23, 2014
Working Paper Series
115 downloads

Incl. Electronic Paper 'Ninety-Five Percent of Them Will Not Be Missed': Recovering the Tax Shelter Limitation Aspect of ERISA
Drexel Law Review, Vol. 6, Issue 2, 2014 , Washington University in St. Louis Legal Studies Research Paper No. 14-03-05
Peter J. Wiedenbeck
Washington University in Saint Louis - School of Law
Date Posted: March 23, 2014
Accepted Paper Series
24 downloads

Incl. Electronic Paper Revitalizing Local Political Economy Through Modernizing the Property Tax
Tax Law Review, Forthcoming
Darien Shanske
University of California, Davis - School of Law
Date Posted: March 23, 2014
Accepted Paper Series
49 downloads

Incl. Electronic Paper Reckless Means Reckless: Understanding the EITC Ban
Tax Notes, Vol. 142, No. 8, 2014, Cleveland-Marshall Legal Studies Paper No. 14-266
John Thomas Plecnik
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: March 21, 2014
Accepted Paper Series
41 downloads

Incl. Electronic Paper A Framework for Analyzing the Optimal Choice of Tax Instruments
Tax Law Review, Vol. 68, Forthcoming, UC Berkeley Public Law Research Paper No. 2411272
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: March 20, 2014
Accepted Paper Series
67 downloads

Incl. Electronic Paper Revitalizing the Estate Tax: Five Easy Pieces
Tax Notes, Vol. 142, 2014, Boston College Law School Legal Studies Research Paper No. 318
Paul L. Caron and James R. Repetti
Pepperdine University - School of Law and Boston College - Law School
Date Posted: March 20, 2014
Last Revised: March 27, 2014
Accepted Paper Series
74 downloads

Incl. Electronic Paper iTax - Apple's International Tax Structure and the Double Non-Taxation Issue
British Tax Review 2014 No.1
Antony K. F. Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: March 19, 2014
Last Revised: April 16, 2014
Accepted Paper Series
130 downloads

Incl. Electronic Paper Offshore Accounts: FATCA Background, Developments, and Key Issues
Villanova Law/Public Policy Research Paper No. 2014-1006
J. Richard (Dick) Harvey
Villanova University School of Law and Graduate Tax Program
Date Posted: March 19, 2014
Last Revised: March 27, 2014
Working Paper Series
127 downloads

Incl. Electronic Paper The Uneasy Case against Tax Lien Subordination
Pittsburgh Tax Review, Vol. 11, No. 2, 2014
Shu-Yi Oei
Tulane Law School
Date Posted: March 19, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Political Party Affiliation and the View Toward Income Taxes at the State Level
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Robert W. McGee
Fayetteville State University
Date Posted: March 19, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper It's Time for the Supreme Court to Review the Economic Substance Doctrine (Amicus Brief)
U Iowa Legal Studies Research Paper 14-11
Andy Grewal
University of Iowa - College of Law
Date Posted: March 18, 2014
Last Revised: April 02, 2014
Working Paper Series
151 downloads

Incl. Electronic Paper Some Thoughts on the Ethics of Parking Profits Offshore
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Robert W. McGee
Fayetteville State University
Date Posted: March 18, 2014
Working Paper Series
44 downloads

Incl. Electronic Paper When Subchapter S Meets Subchapter C
Tax Lawyer, Vol. 67, No. 2, 2014
Martin J. McMahon Jr. and Daniel L. Simmons
University of Florida - Levin College of Law and University of California, Davis - School of Law
Date Posted: March 18, 2014
Accepted Paper Series
68 downloads


 

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