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JEL Code: K34
411,328 Total downloads
Showing Papers 1 - 50 of 2,346
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Justice for All: The IRS Reimagined
David Herzig
Valparaiso University Law School
Date Posted: May 17, 2013
Working Paper Series
5 downloads
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
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
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
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
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
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
Taxation of Downloads in Comparative Law
Renan Cavalcante Araujo
Independent
Date Posted: May 01, 2013
Working Paper Series
7 downloads
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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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