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SSRN eLibrary Statistics:

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Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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  Last 12 months:
68,947

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To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

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Total References: 8,463,775
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5,708,794
Papers with
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: K34
411,328 Total downloads
Showing Papers 1 - 50 of 2,346
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Incl. Electronic Paper Justice for All: The IRS Reimagined
David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax
Hofstra Law Review, Vol. 41, No. 359, 2012
Steve Black
Texas Tech University School of Law
Date Posted: May 17, 2013
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Transfer Pricing Regs Need a Good Edit
Pepperdine Law Review, Vol. 40, 2013
Susan C. Morse
University of California Hastings College of the Law
Date Posted: May 16, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Role of Nonpartisan Staff in the Legislative Process
Virginia Public Law and Legal Theory Research Paper No. 2013-07, Virginia Law and Economics Research Paper No. 2013-03
George K. Yin
University of Virginia School of Law
Date Posted: May 10, 2013
Last Revised: May 14, 2013
Accepted Paper Series
34 downloads

Incl. Electronic Paper The Meaning of 'Value' for Gift and Estate Tax Donee Limitations in Tax Code 26 U.S.C. § 6324(B): An Amicus Brief for Marshall v. Commissioner
Eric Bennett Rasmusen
Indiana University Bloomington - Department of Business Economics & Public Policy
Date Posted: May 10, 2013
Working Paper Series
24 downloads

Incl. Electronic Paper Enforcement as Substance in Tax Compliance
Washington and Lee Law Review, Forthcoming, San Diego Legal Studies Paper No. 13-117
Leandra Lederman and Ted M. Sichelman
Indiana University Maurer School of Law and University of San Diego School of Law
Date Posted: May 07, 2013
Accepted Paper Series
39 downloads

Incl. Electronic Paper Stopping MTIC -- With a 3rd Invoicing Directive
Boston Univ. School of Law, Law and Economics Research Paper No. 13-13
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: May 04, 2013
Working Paper Series
8 downloads

Incl. Electronic Paper Taxation of Downloads in Comparative Law
Renan Cavalcante Araujo
Independent
Date Posted: May 01, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper Taxing Social Enterprise
Stanford Law Review, Vol. 66, 2014, Notre Dame Legal Studies Paper No. 1311
Lloyd Hitoshi Mayer and Joseph R. Ganahl
Notre Dame Law School and Notre Dame Law School
Date Posted: April 26, 2013
Accepted Paper Series
62 downloads

Incl. Electronic Paper France: Taxation of Hedge Funds and Their Managers
Alternative Investment Fund Regulation, p. 153, Eddy Wymeersch, ed., Kluwer Law International, February 2012
Georges A. J. Cavalier Jr.
University of Lyon 3
Date Posted: April 26, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxation of Sports Business: An International and French Perspective
International Sports Law Review, Vol. 9, Nos. 1-2, 2011
Georges A. J. Cavalier Jr.
University of Lyon 3
Date Posted: April 26, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Emerging Countries and the Taxation of Offshore Accounts
Georgetown Public Law Research Paper No. 13-031
Itai Grinberg
Georgetown University Law Center
Date Posted: April 25, 2013
Last Revised: May 02, 2013
Working Paper Series
142 downloads

Incl. Electronic Paper The Trouble with Dynamic Scoring
Tax Notes, Vol. 139, No. 3, 2013
Bruce Bartlett
Independent
Date Posted: April 24, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Apropriação indébita tributária? (Crime of Tax Embezzlement?)
Revista de Informação Legislativa, a. 34 n. 136, Brasília, p. 109-114, 1997,
Ricardo Perlingeiro
Universidade Federal Fluminense (UFF)
Date Posted: April 22, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper A suspensão da exigibilidade do crédito tributário pelo depósito judicial do montante integral: aspectos processuais (Procedural Aspects of Suspending the Due Date of Tax Liabilities by Posting a Bond for the Full Amount of the Tax Liability)
Revista de Informação Legislativa, Brasília, a. 34, v. 135, p. 119-124, 1997,
Ricardo Perlingeiro
Universidade Federal Fluminense (UFF)
Date Posted: April 22, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?
This material was first published by Thomson Reuters (Professional) UK Limited in Vann, R, 'Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?', British Tax Review, 2013, No. 1, pp. 59-75 and is reproduced by agreement with the Publishers, Sydney Law School Research Paper No. 13/34
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: April 22, 2013
Accepted Paper Series
21 downloads

Incl. Electronic Paper Reforming the Taxation of Trusts – Piecing Together the Mosaic
Sydney Law Review, Vol. 35, No. 1, 2013, Forthcoming, Sydney Law School Research Paper No. 13/33
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: April 22, 2013
Accepted Paper Series
20 downloads

Incl. Electronic Paper The Intricacies of Tax & Globalization
SUNY Buffalo Legal Studies Research Paper No. 2013-043
Sagit Leviner
SUNY Buffalo Law School
Date Posted: April 22, 2013
Last Revised: May 14, 2013
Working Paper Series
57 downloads

Incl. Electronic Paper Why FATCA Intergovermental Agreements Bind the U.S. Government
Tax Notes International, Vol. 70, No. 3, 2013
Susan C. Morse
University of California Hastings College of the Law
Date Posted: April 18, 2013
Accepted Paper Series
43 downloads

Incl. Electronic Paper Corporate Governance, Incentives, and Tax Avoidance
Rock Center for Corporate Governance at Stanford University Working Paper No. 136
Chris Armstrong , Jennifer L. Blouin , Alan D. Jagolinzer and David F. Larcker
University of Pennsylvania - Accounting Department , University of Pennsylvania - Accounting Department , University of Colorado - Leeds School of Business and Stanford University - Graduate School of Business
Date Posted: April 18, 2013
Working Paper Series
172 downloads

Incl. Electronic Paper Input Tax Credits: What Canada's Federal Court of Appeal Could Have Learned from the U.K. VAT
Tax Notes International, Volume 70, Number 3
Amir Pichhadze
University of Michigan at Ann Arbor - The University of Michigan Law School
Date Posted: April 14, 2013
Last Revised: April 16, 2013
Accepted Paper Series
130 downloads

Incl. Electronic Paper Federal Income Taxation of Patent and Know-How Transfers
St. Louis University Law Journal, Vol. 28, p. 537, 1984
Joseph Olson
Hamline University - School of Law
Date Posted: April 13, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Section 11C of Central Excise Act, 1944: Judicial Murder of Benevolent Provision
Excise and Customs Reporter, Vol. 196, pp. 43SF-54SF, April 2013
Tarun Jain
Supreme Court of India
Date Posted: April 10, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper Jurisdiction to Tax Corporations
Forthcoming, Boston College Law Review, Vol. 54, No. 4, 2013
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 09, 2013
Accepted Paper Series
70 downloads

Incl. Electronic Paper Beyond the Patents-Prizes Debate
Texas Law Review, Vol. 92 (2014, Forthcoming)
Daniel Jacob Hemel and Lisa Larrimore Ouellette
Yale University - Law School and Yale Law School Information Society Project
Date Posted: April 07, 2013
Last Revised: April 17, 2013
Accepted Paper Series
132 downloads

Incl. Electronic Paper Where the Tax Reform Debate Should Start
Tax Notes, Vol. 138, No. 11, 2013
Bruce Bartlett
Independent
Date Posted: April 06, 2013
Accepted Paper Series
15 downloads

Incl. Electronic Paper Tax Credit Scholarship Programs and the Changing Ecology of Public Education
Arizona State Law Journal, Forthcoming
Hillel Y. Levin
University of Georgia Law School
Date Posted: April 04, 2013
Last Revised: April 27, 2013
Accepted Paper Series
14 downloads

Incl. Electronic Paper Advisors’ Understanding of Tax Compliance for Choice of Business Form
Global Review of Accounting and Finance, Vol 4, No.1, March 2013, pp. 1-12
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: April 02, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper Magnifying Deterrence by Prosecuting Professionals
89 Ind. L.J. ___ (2014) Forthcoming, University of Washington School of Law Research Paper No. 2013-17
Scott A. Schumacher
University of Washington - School of Law
Date Posted: April 02, 2013
Last Revised: May 14, 2013
Accepted Paper Series
111 downloads

Incl. Electronic Paper Trends and Players in Tax Policy in the Netherlands
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: April 01, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Unpacking the Force of Law
Vanderbilt Law Review, Vol. 66, No. 2, 2013
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: March 31, 2013
Accepted Paper Series
92 downloads

Incl. Electronic Paper Irredeemably Inefficient Acts: A Threat to Markets, Firms, and the Fisc
Georgetown Law Journal, Forthcoming, Columbia Law and Economics Working Paper No. 446
Alex Raskolnikov
Columbia University - Law School
Date Posted: March 30, 2013
Last Revised: April 02, 2013
Accepted Paper Series
54 downloads

Incl. Electronic Paper Still on the Repayment of 'Indirect' Taxes
Hugo de Brito Machado Segundo
Federal University of Ceara
Date Posted: March 30, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper E-Verify Can Stop Refund Fraud
Boston Univ. School of Law, Law and Economics Research Paper No. 13-6
Richard Thompson Ainsworth and Andrew Shact
Boston University - School of Law and Boston University - School of Law
Date Posted: March 30, 2013
Last Revised: April 24, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Tax Loss Utilization and Corporate Groups: A Policy Conundrum
SPP Research Paper No. 6-3
Stephen Richardson and Michael Smart
University of Calgary - School of Public Policy and University of Toronto - Department of Economics
Date Posted: March 28, 2013
Accepted Paper Series
12 downloads

Incl. Electronic Paper Smitko v. Gulf South Shrimp, Inc.: Another Thread Unraveling the Efficacy of Suits to Quiet Tax Titles in Louisiana
Ne'Shira Millender
Southern University Law Center
Date Posted: March 27, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper The Revolutionary 2012 Kansas Tax Act
61 U. Kan. L. Rev. 295 (2012)
Martin B. Dickinson , Stephen W. Mazza and Michael R. Keenan
University of Kansas - School of Law , University of Kansas - School of Law and University of Kansas - School of Law
Date Posted: March 27, 2013
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Influence of Attraction and Company Values on Aggressive Corporate Tax Decision-Making
Jill M. Zuber and Debra Sanders
North Dakota State University and Washington State University
Date Posted: March 25, 2013
Working Paper Series
17 downloads

Incl. Electronic Paper When Sommers are Winters: Do Blanks Denote Revocability?
Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: March 25, 2013
Accepted Paper Series
65 downloads

Incl. Electronic Paper Cross-Border Tax Problems of EU and Third Countries
Nataša Žunić Kovačević
University of Rijeka - Faculty of Law
Date Posted: March 25, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Policy Inside the Two Kingdoms
Journal of Accounting, Ethics and Public Policy, Vol. 14, No. 1, 2013
Susan Pace Hamill
University of Alabama School of Law
Date Posted: March 24, 2013
Accepted Paper Series
10 downloads

Incl. Electronic Paper Determinants of Tax Compliance in Small and Medium Enterprises in Zimbabwe
Nelson Maseko
Institute of Chartered Secretaries and Administrators in Zimbabwe
Date Posted: March 24, 2013
Working Paper Series
37 downloads

Incl. Electronic Paper Cross-Border Tax Problems of EU and Third Countries
Nataša Žunić
University of Rijeka - Faculty of Law
Date Posted: March 23, 2013
Working Paper Series
19 downloads

Incl. Electronic Paper Level and Progressivity of Labour Income Taxation in Slovenia and Croatia
Tanja Kosi and Štefan Bojnec
University of Primorska - Faculty of Management and University of Primorska - Faculty of Management
Date Posted: March 23, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Financial Measures for Adjustment to Smoke Ban
Renata Perić , Nikola Mijatović and Emina Konjić
University of J.J. Strossmayer in Osijek - Faculty of Law , University of Zagreb - School of Law and University of J.J. Strossmayer in Osijek - Faculty of Law
Date Posted: March 23, 2013
Working Paper Series
5 downloads

Incl. Electronic Paper Tax in the Cathedral: Property Rules, Liability Rules, and Tax
Virginia Law Review, Vol. 99, 2013, U of Maryland Legal Studies Research Paper No. 2013-19
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: March 20, 2013
Last Revised: April 10, 2013
Accepted Paper Series
72 downloads

Incl. Electronic Paper Toward an Economic Model for the Taxation of Derivatives and Other Financial Instruments
Harvard Business Law Review Online, Vol. 3, p. 108, 2013
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: March 15, 2013
Accepted Paper Series
124 downloads

Incl. Electronic Paper The Big Picture -- 2012
Tax Notes International, Volumes 66-68, 2012
Allison Christians
McGill University - Faculty of Law
Date Posted: March 14, 2013
Accepted Paper Series
36 downloads

Incl. Electronic Paper Worldwide Tax Reform: Reversing the Race to the Bottom
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 13, 2013
Working Paper Series
54 downloads

Incl. Electronic Paper Debt Cancellation in the Age of Mortgage Foreclosures
Real Estate Taxation, 38 WGL-RETAX 100 (2011)
Thomas M. Dalton , Richard E. Custin and Linda Barkacs
University of San Diego - School of Business Administration , University of San Diego- School of Business Administration and Independent
Date Posted: March 13, 2013
Last Revised: April 07, 2013
Accepted Paper Series
3 downloads


 

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