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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 624,613
Full Text Papers: 520,615
Authors: 288,153
Papers Received in
  Last 12 months:
62,743

Paper Downloads:
To date: 89,495,804
Last 12 months: 11,750,054
Last 30 days: 854,909

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  Resolved
  References:
293,435
Total References: 9,075,589
Papers with Cites: 247,592
Total Citation
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5,864,310
Papers with
  Resolved
  Footnotes:
94,263
Total Footnotes: 9,164,813


SSRN eLibrary Search Results
JEL Code: K34
596,212 Total downloads
Showing Papers 1,201 - 1,250 of 3,153
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1 2 3 4 ... 64 | Next >
   


Incl. Electronic Paper The Tax Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed
Florida Tax Review, Vol. 18, Forthcoming, U of Michigan Law & Econ Research Paper No. 15-013
Douglas A. Kahn and Howard Bromberg
University of Michigan Law School and University of Michigan Law School
Date Posted: September 02, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Breaking BEPS: The New International Tax Diplomacy
Itai Grinberg
Georgetown University Law Center
Date Posted: August 30, 2015
Last Revised: September 01, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
Florida Tax Review, Vol. 17, 2015
Stephen E. Shay , J. Clifton Fleming Jr. and Robert J. Peroni
Harvard Law School , Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: August 28, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Way We Pay Now: Understanding and Evaluating Performance-Based Executive Pay
Boston Univ. School of Law, Law and Economics Research Paper No. 15-34
David I. Walker
Boston University School of Law
Date Posted: August 27, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper 'Seg Academies,' Taxes, and Judge Ginsburg
in THE LEGACY OF RUTH BADER GINSBURG, (Scott Dodson ed., Cambridge Univ. Press, 2015)
Stephen B. Cohen
Georgetown University Law Center
Date Posted: August 26, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law
1 Journal of Law, Property, and Society 107 (2015), U Denver Legal Studies Research Paper No. 15-45
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law and University of Utah S.J. Quinney College of Law
Date Posted: August 25, 2015
Last Revised: September 01, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Getting it Right: Avoiding the Seven Deadly Sins in the Formation and Management of the Family Limited Partnership
Ohio Northern University Law Review, Vol. 30, No. 1, 2004
Brett Bissonnette
University of Dayton - School of Law
Date Posted: August 22, 2015
Accepted Paper Series
36 downloads

Incl. Electronic Paper What Is Your Gain? Capital Gains Tax on Property Transactions in Kenya
Justice Gatuyu
Independent
Date Posted: August 22, 2015
Last Revised: September 03, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law
John Prebble
Victoria University of Wellington - Faculty of Law
Date Posted: August 18, 2015
Working Paper Series
37 downloads

Incl. Electronic Paper King v. Burwell and the Triumph of Selective Contextualism
Cato Supreme Court Review (2014-2015 Forthcoming), Case Legal Studies Research Paper No. 2015-17
Jonathan H. Adler and Michael F. Cannon
Case Western Reserve University School of Law and Cato Institute
Date Posted: August 15, 2015
Last Revised: August 21, 2015
Accepted Paper Series
41 downloads

Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Last Revised: August 24, 2015
Accepted Paper Series

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Tax in Troubled Time: Is it the Time for a Common Corporate Tax Base in the EU?
EC Tax Review, 2011-3, p. 121-133 (2011)
Nellie Munin
Zefat Academic College - School of Law
Date Posted: August 10, 2015
Accepted Paper Series

Incl. Electronic Paper The Evolution of Due Process and State Tax Jurisdiction
Santa Clara Law Review, Vol. 55, No. 3, 2015
Michael T. Fatale
Commonwealth of Massachusetts - Department of Revenue
Date Posted: August 10, 2015
Last Revised: August 12, 2015
Accepted Paper Series
92 downloads

Incl. Electronic Paper Should Tax Law Mind Minority and Monitor Majority: The Case of Undistributed Dividends and the Ability-to-Pay Principle
Houston Business and Tax Law Journal, Vol. 13, 2013
Limor Riza
Carmel Academic Center, School of Law
Date Posted: August 08, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Understanding Lockout
Tax Law Review, 2016 Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: July 29, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'
(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 29, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: United States
Indiana Legal Studies Research Paper No. 319, Annual Congress Milan 2015, IBFD Amsterdam (2016 Forthcoming), FSU College of Law, Public Law Research Paper No. 763, FSU College of Law, Law, Business & Economics Paper No. 15-19
Stephen W. Mazza , Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law , Indiana University Maurer School of Law and Florida State University - College of Law
Date Posted: July 28, 2015
Accepted Paper Series
35 downloads

Incl. Electronic Paper Rethinking the RRSP's Benefits
Chris Reed
Independent
Date Posted: July 28, 2015
Last Revised: July 30, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University (TAMU) - School of Law
Date Posted: July 28, 2015
Last Revised: August 06, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Charakterystyka Centrów Finansowych Offshore – Tzw. Rajów Podatkowych (Offshore Financial Centre (OFC) Characteristics - The So Called Tax Havens)
Piotr Wisniewski
Warsaw School of Economics - Corporate Finance Unit, Institute of Finance, College of Management and Finance
Date Posted: July 27, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Attacking Profit Shifting: The Approach Everyone Forgets
Tax Notes, Vol. 148, No. 2, 2015
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: July 27, 2015
Working Paper Series
86 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Transition to Retirement Provisions: A Critical Analysis and a Consideration of Policy Alternatives
Revenue Law Journal, Vol. 23, No. 1, pp. 1-22, 2013
Rami Hanegbi
Deakin University - Deakin Law School
Date Posted: July 23, 2015
Accepted Paper Series
3 downloads

Incl. Fee Electronic Paper Improving Our Superannuation Regime: A Post-Henry Review Look at Superannuation Taxation, Raising Superannuation Balances and Longevity Insurance
Australian Tax Forum, Vol. 25, 2010
Rami Hanegbi
Deakin University - Deakin Law School
Date Posted: July 23, 2015
Accepted Paper Series

Incl. Electronic Paper Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents
New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: July 14, 2015
Accepted Paper Series
160 downloads

Incl. Electronic Paper Economic Analysis in Fiduciary Monitoring Disputes Following the Supreme Court's 'Tibble' Ruling
D. Lee Heavner and Susan Mangiero
Analysis Group, Inc. and Fiduciary Leadership, LLC
Date Posted: July 14, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Last Revised: July 29, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Responsibility of Judges in Interpreting Tax Legislation: Japan's Experience
Osgoode Hall Law Journal 52.2 (2015) : 491-512
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper Beyond the U.S. News Index: A Better Measure of Law School Diversity
101 Iowa Law Review Online (2015 Forthcoming)
Jack Manhire
Texas A&M University (TAMU) - School of Law
Date Posted: July 11, 2015
Last Revised: July 25, 2015
Accepted Paper Series
64 downloads

Incl. Electronic Paper Preventing Congressional Violations of Taxpayer Privacy
Tax Lawyer, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 36, Virginia Law and Economics Research Paper No. 20
George K. Yin
University of Virginia School of Law
Date Posted: July 10, 2015
Last Revised: August 05, 2015
Working Paper Series
61 downloads

Incl. Electronic Paper Targets' Tax Shelter Participation and Takeover Premiums
Travis Chow , Kenneth J. Klassen and Yanju Liu
Singapore Management University - School of Accountancy , University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy
Date Posted: July 09, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper Tax Benefit Preservation Plans
Thomas Jason Boulton and Terry Nixon
Miami University and Miami University
Date Posted: July 09, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper Limits on State Regulation of Religious Organizations: Where We Are and Where We Are Going
Notre Dame Legal Studies Paper No. 1521
Lloyd Hitoshi Mayer
Notre Dame Law School
Date Posted: July 08, 2015
Last Revised: July 11, 2015
Working Paper Series
127 downloads

Incl. Electronic Paper Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Bulletin for International Taxation, Vol. 69, No. 6/7, pp. 326-333, 2015, Sydney Law School Research Paper No. 15/59
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper Substance Based Approach
Chapter 3, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases (IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Dominion
Chapter 5, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases ((IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Dealing with Disputes About Taxation in a ‘Fair’ Way
Tania Sourdin
Australian Centre for Justice Innovation (ACJI)
Date Posted: July 06, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Why Do Law Students Want to Become Tax Lawyers?
Tax Lawyer, Vol. 68, No. 305, 2015, Hofstra Univ. Legal Studies Research Paper No. 2015-08
Linda Galler
Hofstra University - Maurice A. Deane School of Law
Date Posted: July 03, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Olympic Game Host Selection and the Law: A Qualitative Analysis
Villanova Sports and Entertainment Law Journal, Vol. 23, No. 1, 2016 Forthcoming
Ryan Gauthier
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: July 02, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
eJournal of Tax Research Volume 11, Number 3, December 2013
Saurabh Jain , John Prebble and Kristina Bunting
University of New England (Australia) - School of Law , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: July 02, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: The Netherlands
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Arnaud Booij , Sigrid Hemels and Charlotte Bikkers
Leiden University - Leiden Law School , Erasmus University Rotterdam (EUR) - Erasmus School of Law and De Bont Advocaten
Date Posted: June 30, 2015
Working Paper Series
4 downloads

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 29, 2015
Accepted Paper Series

Incl. Electronic Paper A Interpretação da conduta das partes, os usos e os costumes na Convenção das Nações Unidas sobre Contratos de Compra e Venda Internacional de Mercadorias (CISG) (The Interpretation of the Parties' Conduct, the Uses and Customs in the United Nations Convention on Contracts for the International Sale of Goods (CISG)
VENOSA, Silvio; GAGLIARDI, Rafael. Comentários à Convenção das Nações Unidas sobre a Compra e Venda Internacional de Mercadorias-CISG. São Paulo: Atlas, Forthcoming,
Thiago Luís Santos Sombra
University of Brasília (UnB)
Date Posted: June 28, 2015
Last Revised: June 29, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Denial of IRS Access to Its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232, 2015
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Last Revised: August 07, 2015
Accepted Paper Series
69 downloads

Incl. Electronic Paper How I Learned to Stop Worrying and Love Our Homeowner Tax Rules
David Hasen
University of Colorado School of Law
Date Posted: June 26, 2015
Last Revised: July 10, 2015
Working Paper Series
197 downloads

Incl. Electronic Paper Taxpayers’ Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on The Hybrid Norms of International Taxation
Pace Law Review, Vol. 34, No. 3, 2014
Limor Riza
Carmel Academic Center, School of Law
Date Posted: June 25, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Corrective Progressivity
Eric A. Kades
William & Mary Law School
Date Posted: June 22, 2015
Last Revised: September 03, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Many Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud
Vol. 18, Fla. Tax Rev., Forthcoming
Pippa Browde
University of Montana - School of Law
Date Posted: June 20, 2015
Accepted Paper Series
33 downloads


 

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