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Abstracts: 688,777
Full Text Papers: 578,352
Authors: 316,991
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  Last 12 months:
67,467

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To date: 102,249,073
Last 12 months: 13,032,496
Last 30 days: 920,936

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306,625
Total References: 9,074,189
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SSRN eLibrary Search Results
JEL Code: K34
695,729 Total downloads
Showing Papers 1,101 - 1,150 of 3,553
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1 2 3 4 ... 72 | Next >
   

Incl. Electronic Paper 2015 Developments in Connecticut Estate and Probate Law
90 Connecticut Bar Journal (2016)
Jeffrey A. Cooper, John R. Ivimey and Katherine E. Coleman
Quinnipiac University School of Law, Reid and Riege, P.C. and Reid and Riege, P.C.
Date Posted: August 24, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Accretion-Based Progressive Wealth Taxation
Florida Tax Review, Forthcoming
David Hasen
University of Colorado School of Law
Date Posted: August 21, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Informal Entrepreneurship in Developing Economies: The Impacts of Starting Up Unregistered on Firm Performance
Entrepreneurship Theory and Practice, DOI: 10.1111/etap.12238
Colin C. Williams, Alvaro Martinez and Abbi Kedir
University of Sheffield - School of Management, University of Sheffield and University of Leicester - Department of Economics
Date Posted: August 20, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Texas Margin Tax: Is It Time for the Curtain Call?
Texas Journal of Business Law, Issue 47(1), Forthcoming
Nikki Laing
Capshaw Green, PLLC
Date Posted: August 19, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Intrinsic Flaw in Taxation Impeding Tax Compliance
18 U. Pa. J. Bus. L. 887 (2016)
Limor Riza
Carmel Academic Center, School of Law
Date Posted: August 18, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Hidden Compliance Cost of VAT: An Exploration of Psychological and Corruption Costs of VAT in a Developing Country
eJournal of Tax Research, Vol 14(1); 2016 166-205
Nahida Faridy, Brett Freudenberg, Tapan Sarker and Richard Copp
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: August 18, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Transfer Pricing Money – the Chevron Case
Sydney Law School Research Paper No. 16/72
Richard J. Vann and Graeme S. Cooper
University of Sydney - Faculty of Law and University of Sydney - Faculty of Law
Date Posted: August 18, 2016
Working Paper Series
28 downloads

Incl. Electronic Paper Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System
National Tax Journal, Vol. 59, 2006, Georgetown University Law Center, Scholarship @ Georgetown law, 2006
Itai Grinberg
Georgetown University Law Center
Date Posted: August 17, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Philosophy Toolkit for Tax Lawyers
Akron Law Review, Vol. 2016, Forthcoming
Bret N. Bogenschneider
Vienna University of Economics and Business, Students
Date Posted: August 17, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Effects of Australia's MAAL and DPT on Internet-Based Businesses
Tax Notes Int’l, Volume 83, Number 2, p. 145, July 11, 2016,
Antony Ting, Tommaso Faccio and Jeffery M. Kadet
University of Sydney, Nottingham University Business School and University of Washington - School of Law
Date Posted: August 15, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper An Examination of Wharf Landing Fees Legislation in Nigeria: Lagos and Cross River States Case Studies
Theophilus M. Emem
Nigerian Ports Authority
Date Posted: August 14, 2016
Last Revised: August 19, 2016
Working Paper Series
20 downloads

Incl. Electronic Paper Gender Equity in the Tax-Transfer System for Fiscal Sustainability
Sydney Law School Research Paper No. 16/67
Patricia F. Apps
University of Sydney - Faculty of Law
Date Posted: August 13, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper VAT in the GCC - Missing Trader Frauds
Boston Univ. School of Law, Law and Economics Research Paper No. 16-28
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Date Posted: August 11, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
European Accounting Review, Forthcoming
Jochen Bigus and Stefanie Häfele
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Date Posted: August 10, 2016
Accepted Paper Series
23 downloads

Taxes on Communal Waste in the Czech Republic, Poland and Slovakia
RADVAN, Michal. Taxes on Communal Waste in the Czech Republic, Poland and Slovakia. Lex Localis – Journal of Local Self-Government, Maribor: Institute for Local Self-Government and Public Procurement Maribor, 2016, roč. 14, 3 (2016), s. 511-520. ISSN 1581-5374. doi:10.4335/14.3.511-520 (2016).,
Michal Radvan
Date Posted: August 04, 2016
Accepted Paper Series

Incl. Electronic Paper The Practice and Tax Consequences of Nonqualified Deferred Compensation
Boston Univ. School of Law, Law and Economics Research Paper No. 16-27
David I. Walker
Boston University School of Law
Date Posted: August 03, 2016
Working Paper Series
92 downloads

Incl. Electronic Paper Change of Position and the Revenue
Restitution Law Review 112, 2011
Ying Hu
Yale University, Law School, Students
Date Posted: August 01, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2
Tax Notes, Vol. 152, No. 1, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
36 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1
Tax Notes, Vol. 151, No. 13, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
43 downloads

Autonomic Level Taxes and Constitutional Jurisprudence (Los Tributos Autonómicos Y La Jurisprudencia Constitucional)
Revista técnica tributaria, ISSN 0214-6010, Nº. 110, 2015, págs. 59-86,
Fernando de Vicente de la Casa
Schiller International University
Date Posted: July 29, 2016
Accepted Paper Series

Incl. Electronic Paper Survivor Funds
Pace Law Review, Vol. 37, No. 1, Forthcoming
Jonathan Barry Forman and Michael J. Sabin
University of Oklahoma College of Law and Independent
Date Posted: July 28, 2016
Last Revised: August 13, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper Reflexión sobre el uso de la robótica en la industria de la confección textil camboyana y su posible impacto en el empleo (Some Considerations on the Use of Robots in the Cambodian Garments Industry and Its Possible Impact on Labour)
Francisco Javier García Fernández
Independent
Date Posted: July 27, 2016
Working Paper Series
8 downloads

Pension Death Benefits: Opportunities and Pitfalls
in B Häcker and C Mitchell (eds), Current Issues in Succession Law (Hart Publishing 2016) 231-256, Oxford Legal Studies Research Paper No. 48/2016,
Alexandra Braun
University of Oxford - Faculty of Law
Date Posted: July 21, 2016
Accepted Paper Series

Incl. Electronic Paper Don't Forget the Standard Deduction
Tax Notes, Vol. 150, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
38 downloads

Incl. Electronic Paper Taxation As Insurance
Tax Notes, Vol. 151, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
14 downloads

Incl. Electronic Paper Student Loans As Taxes
Tax Notes, Vol. 151, No. 4, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper Director Penalty Notices – Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency
Villios, Sylvia (2016) "Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency," Revenue Law Journal: Vol. 25: Iss. 1, Article 2., U. of Adelaide Law Research Paper No. 2016-22,
Sylvia Villios
University of Adelaide
Date Posted: July 15, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Benefícios Fiscais E Planeamento Fiscal (Tax Benefits and Tax Planning)
Revista do Direito de Língua Portuguesa (Portuguese Language Law Journal), Vol. II, No. 3, June 2014 ,
Flavio Inocencio
Coventry University (Law)
Date Posted: July 15, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of St. Gallen
Date Posted: July 14, 2016
Accepted Paper Series
43 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
337 downloads

Incl. Electronic Paper Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
35 Ind. L. Rev. 143 (2001)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 13, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition),
Robert T. Cole and William Byrnes

Date Posted: July 11, 2016
Accepted Paper Series
194 downloads

Incl. Electronic Paper Discharge of Late Tax Return Debt in Bankruptcy: Fixing BAPCPA's Draconian Hanging Paragraph
American Bankruptcy Institute Law Review , Vol. 24, 2016
Timothy M. Todd
Liberty University School of Law
Date Posted: July 11, 2016
Accepted Paper Series
36 downloads

Incl. Electronic Paper Tax Anti-Avoidance Law in Australia and the United States
49 Int'l Law. 111 (2015)
Susan C. Morse and Robert Deutsch
University of Texas at Austin - School of Law and Government of the Commonwealth of Australia - Administrative Appeals Tribunal
Date Posted: July 09, 2016
Accepted Paper Series
54 downloads

The Need to Prevent Abusive Practices and Fraud as a Composite Justification
EC Tax Review, Vol. 23(4), Pp. 220-229, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey
Bulletin for International Taxation, Vol. 68, No.4/5, Pp. 236-249, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes
World Tax Journal, Vol. 6(1), Pp. 77-108, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Data Protection Rights and Tax Information Exchange in the European Union: An Uneasy Combination
Maastricht Journal of European and Comparative Law, 23(3), 514-530
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Incl. Electronic Paper Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner
Susan C. Morse, J. Richard (Dick) Harvey, Leandra Lederman, Ruth Mason, Stephen E. Shay and Bret Wells
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Date Posted: July 08, 2016
Last Revised: July 27, 2016
Working Paper Series
44 downloads

Incl. Electronic Paper Can Stakeholders Be Satisfied with Accountants’ Education to Act as Advisors to Self-Managed Superannuation Funds
Financial Planning Research Journal, Vol 2(1) 2016, 36-54
Brett Freudenberg and Dale Boccabella
Griffith University - Griffith Business School and University of New South Wales (UNSW)
Date Posted: July 07, 2016
Last Revised: August 19, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Issues Arising Upon the Death of the Sole Member of a Single-Member LLC
Marquette Law Review, Vol. 99, 2016
F Philip Manns Jr. and Timothy M. Todd
Liberty University - School of Law and Liberty University School of Law
Date Posted: July 07, 2016
Last Revised: July 09, 2016
Accepted Paper Series
89 downloads

Incl. Electronic Paper The Informal Economy as a Path to Expanding Opportunities
Colin C. Williams
University of Sheffield - School of Management
Date Posted: July 06, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?
Drake Law Review, Vol. 64, No. 3, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 05, 2016
Last Revised: July 10, 2016
Accepted Paper Series
460 downloads

Incl. Electronic Paper Aspects Concerning the Evidences in Tax Proceedings in Light of the New Tax Procedure Code (Aspecte Privind Mijloacele De Probă În Procedura Fiscală În Lumina Noului Cod De Procedură Fiscală)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Giorgiana Cimpu
University Constantin Brancusi of Targu-Jiu
Date Posted: July 02, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Payment Issues a Fiscal Obligations (Aspecte Privind Modalităţile De Plată a Obligaţiilor Fiscale)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Octavia Maria Cilibiu
University Constantin Brancusi of Targu-Jiu
Date Posted: June 30, 2016
Working Paper Series

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forthcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
54 downloads

Incl. Electronic Paper The Notion of Fiscal Administrative Act in the Light of the New Code of Fiscal Procedure (Noţiunea De Act Administrativ Fiscal În Lumina Noului Cod De Procedură Fiscală)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Octavia Maria Cilibiu and Ioana Victor Cristian
University Constantin Brancusi of Targu-Jiu and University Constantin Brancusi of Targu-Jiu
Date Posted: June 30, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Trojan Horse of Corporate Integration
Tax Notes, Forthcoming, USC CLASS Research Paper No. CLASS16-19, USC Law Legal Studies Paper No. 16-21
Edward D. Kleinbard
USC Gould School of Law
Date Posted: June 30, 2016
Last Revised: July 20, 2016
Accepted Paper Series
237 downloads

Incl. Electronic Paper Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
37 downloads


 

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