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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 576,798
Full Text Papers: 477,964
Authors: 267,102
Papers Received in
  Last 12 months:
63,385

Paper Downloads:
To date: 80,624,360
Last 12 months: 10,236,972
Last 30 days: 980,917

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Papers with
  Resolved
  References:
273,897
Total References: 9,075,125
Papers with Cites: 245,709
Total Citation
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6,013,077
Papers with
  Resolved
  Footnotes:
94,633
Total Footnotes: 9,191,316


SSRN eLibrary Search Results
JEL Code: K34
529,784 Total downloads
Showing Papers 1,401 - 1,450 of 2,937
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1 2 3 4 ... 59 | Next >
   


Incl. Electronic Paper Disclaimers and Federalism
Vanderbilt Law Review, Vol. 67, No. 6, 2014
Adam J. Hirsch
University of San Diego
Date Posted: November 20, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper U.S. Federal Income Taxation of Indivdiuals
CALI eLangdell Press, Forthcoming
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Date Posted: November 20, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Charging Orders: How Exclusive is Exclusive?
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: November 19, 2014
Last Revised: November 20, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Florida Tax Review, Forthcoming
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP
Date Posted: November 19, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Hidden Yet Visible: A Theory of the Relation between Tax Audits and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory Approaches Debate Considered from the Perspective of International Law
Ulf Linderfalk and Maria Hilling
Lund University - Faculty of Law and Lund University
Date Posted: November 18, 2014
Last Revised: November 20, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Legislating Unorthodox Taxes: The Hungarian Experience
Society and Economy 36 (2014) 3, pp. 339–368,
Daniel Deak
Corvinus University of Budapest
Date Posted: November 16, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Why the Buffett-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction
Florida Tax Review, Vol. 16, No. 7, 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: November 16, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Why Wynne Should Win
Vanderbilt Law Review En Banc, Vol. 67,pp. 217-44, 2014, UGA Legal Studies Research Paper No. 201-27
Dan T. Coenen
University of Georgia Law School
Date Posted: November 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How Do Employment Tax Credits Work? – An Analysis of the German Inheritance Tax
ZEW - Centre for European Economic Research Discussion Paper No. 14-090
Benedikt Franke , Dirk Simons and Dennis Voeller
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: November 13, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business Administration - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
75 downloads

Incl. Electronic Paper Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity
John Passant
University of Wollongong
Date Posted: November 06, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Representing Chinese Real Estate Investors in the United States
Minnesota Journal of International Law, Vol. 23, No. 2, p. 173, 2014
Mary Szto
Hamline University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?
John Marshall Law Review, Vol. 47, No. 3, 2014, NYU Review of Employee Benefits, 2014
Edward A. Morse
Creighton University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
Virginia Tax Review (Forthcoming)
Ryan S. Keller
University of Cambridge
Date Posted: November 05, 2014
Accepted Paper Series
45 downloads

Incl. Electronic Paper California Dreamin': Tax Scholarship in a Time of Fiscal Crisis
UC Davis Law Review, Vol. 48, p. 405, 2014, Stanford Public Law Working Paper No. 2518607
Joseph Bankman and Paul L. Caron
Stanford Law School and Pepperdine University - School of Law
Date Posted: November 05, 2014
Last Revised: November 15, 2014
Accepted Paper Series
89 downloads

Incl. Electronic Paper ‘Spirit of the Law’ for Non-Believers: Tax Avoidance and (Legal) Philosophy
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: November 01, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Why is Tax Avoidance Immoral? Ethics, Metaethics and Taxes
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: October 29, 2014
Last Revised: November 04, 2014
Working Paper Series
49 downloads

Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Date Posted: October 28, 2014
Working Paper Series

The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future
Capital University Law Review, Vol. 22, 1993
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: October 27, 2014
Accepted Paper Series

Incl. Electronic Paper Perceptions of Tax Expenditures and Direct Spending: A Survey Experiment
Forthcoming, Yale Law Journal, Vol. 124
Conor Clarke and Edward G. Fox
Yale Law School and University of Michigan at Ann Arbor - Department of Economics
Date Posted: October 25, 2014
Accepted Paper Series
54 downloads

Incl. Electronic Paper The Series LLC: Continued Evolution is Clearing the Fog
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: October 24, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Crown Servants Immunity from Taxation
Criminal Law Journal, Vol. 12, p. 159, 1954
Robin Cooke (1926-2006)
Victoria University of Wellington - Faculty of Law (deceased)
Date Posted: October 24, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Unilaterally Removing Indirect Subsidies for Maritime Fuel
Rotterdam Institute of Law and Economics (RILE) Working Paper Series No. 2014/06
Dirk Heine , Susanne Gäde and Goran Dominioni
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics , University of Duisburg-Essen - Department of Economics and Business Administration and Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics
Date Posted: October 23, 2014
Last Revised: November 13, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper The Rescission Doctrine: Everything Old Is New Again
Allen Sparkman
Independent
Date Posted: October 23, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Taxing Status: Tax Treatment of Mixed Business and Personal Expenses
17 University of Pennsylvania Journal of Business Law, 2015, Forthcoming
Adi Libson
Bar-Ilan University
Date Posted: October 23, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper A Simplified Verifiable Gift Tax
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 21, 2014
Last Revised: October 24, 2014
Working Paper Series
57 downloads

Incl. Electronic Paper Paperwork and Punishment: It's Time to Fix FBAR
Tax Notes International, Vol. 73, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: October 17, 2014
Accepted Paper Series
120 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Last Revised: October 24, 2014
Accepted Paper Series
181 downloads

Incl. Electronic Paper Wrestling Control from the Unicap Regulations: The Irrelevance of Quality Control in Determining Capitalizable Trademark Royalties
Florida Tax Review, Vol. 16, No. 4, 2014
Glenn Walberg
University of Vermont - School of Business Administration
Date Posted: October 14, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?
ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Katharina Finke , Clemens Fuest , Hannah Nusser and Christoph Spengel
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: October 14, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Economists are from Mercury, Policymakers are from Saturn: The Tax Policy Implications of Communication Failure
5 Wm & Mary Pol. Rev. 1 (2013)
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 12, 2014
Accepted Paper Series
68 downloads

Incl. Electronic Paper Subchapter S: Vive Le Difference!
Chapman Law Review, Vol. 18, No. 65, 2014
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 11, 2014
Accepted Paper Series
134 downloads

Incl. Electronic Paper BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Arthur J. Cockfield
Queen's University (Canada) - Faculty of Law
Date Posted: October 11, 2014
Accepted Paper Series
111 downloads

Incl. Electronic Paper Professor Shay Got it Right: Treasury Can Slow Inversions
Tax Notes, September 22, 2014
Steve Rosenthal
Urban-Brookings Tax Policy Center
Date Posted: October 09, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Solving Charity Failures
Oregon Law Review, Vol. 93, No. 1, 2014
Brian L. Frye
University of Kentucky - College of Law
Date Posted: October 09, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Valuation Lessons From Estate of Adell
Tax Notes, Vol. 144, No. 12, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: October 08, 2014
Accepted Paper Series
139 downloads

Incl. Electronic Paper Does CESTAT have Power to Remand in Anti-Dumping Appeals? An Appraisal
Excise and Customs Reporter, Vol. 203 (September 2014) (pp. 1SF-16SF)
Tarun Jain
Supreme Court of India
Date Posted: October 06, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Hyperlexis and the Loophole
Oklahoma Law Review, Vol. 49, No. 3, Fall 1996, pp. 403-424
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Estate Planning: Hyperlexis and the Annual Exclusion Rule
Suffolk University Law Review, Vol. 32, No. 2, 1998, pp. 211-232
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts
Edvinas Lenkauskas
Motieka & Audzevicius PLP
Date Posted: October 01, 2014
Working Paper Series
54 downloads

Incl. Electronic Paper Welcome to New Columbia: The Fiscal, Economic and Political Consequences of Statehood for D.C.
William & Mary Bill of Rights, Vol. 23, 2014, Forthcoming, George Mason Law & Economics Research Paper No. 14-47
David Schleicher
George Mason University School of Law
Date Posted: September 25, 2014
Accepted Paper Series
25 downloads

Incl. Electronic Paper Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer & Christopher Walker's 'The Death of Tax Court Exceptionalism'
Minnesota Law Review Headnotes, October 2014, Forthcoming, Indiana Legal Studies Research Paper No. 302
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: September 21, 2014
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Battle over Taxing Offshore Accounts
UCLA Law Review, Vol. 60, pp. 304-383, 2012
Itai Grinberg
Georgetown University Law Center
Date Posted: September 20, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code
Duke Law Journal Online (2014), Temple University Legal Studies Research Paper No. 2014-33
Alice G. Abreu and Richard K. Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Date Posted: September 19, 2014
Last Revised: October 11, 2014
Accepted Paper Series
71 downloads

Incl. Electronic Paper Income Splitting and Anti-Avoidance Legislation: Evidence from the Canadian 'Kiddie Tax'
Forthcoming, International Tax and Public Finance (DOI: 10.1007/s10797-014-9342-z)
Andrew M. Bauer , Alan Macnaughton and Anindya Sen
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Waterloo - School of Accounting and Finance and University of Waterloo - Department of Economics
Date Posted: September 19, 2014
Last Revised: November 12, 2014
Accepted Paper Series
41 downloads

Incl. Electronic Paper The Impact of the GST on Mortgage Pricing of Australian Credit Unions: An Empirical Analysis (Excerpt)
Accounting Research Journal, Vol 27(1), 2014, pp 37 - 51
Benjamin Liu , Allen Huang and Brett Freudenberg
Griffith University - Department of Accounting, Finance and Economics , Griffith University - Department of Accounting, Finance and Economics and Griffith University - Griffith Business School
Date Posted: September 18, 2014
Accepted Paper Series
4 downloads


 

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