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Abstracts: 603,757
Full Text Papers: 501,577
Authors: 279,456
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Last 12 months: 10,972,996
Last 30 days: 1,091,134

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SSRN eLibrary Search Results
JEL Code: K34
564,992 Total downloads
Showing Papers 1,401 - 1,450 of 3,065
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Survey on International Taxation
Joel Spina
Collin College
Date Posted: April 25, 2015
Working Paper Series

Incl. Electronic Paper LLC Material Participation Policy Shift: New Regulations Focus on Management Rights
Journal of Legal Issues and Cases in Business, 2014
Tad D. Ransopher and Lucia Nasuti Smeal
Georgia State University and Georgia State University
Date Posted: April 24, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper A Continuing Look at Boston's Revised Payment in Lieu of Taxes (PILOT) Program: Update Version 2.0
New England Law | Boston Research Paper No. 15-07
Eric A. Lustig
New England Law | Boston
Date Posted: April 22, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Joint Representation of Multiple Parties in Tax Court Proceedings
Tad D. Ransopher
Georgia State University
Date Posted: April 22, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper IRS Assumes Away Inconvenient Law in Reinsurance CCA
Tax Notes, Vol. 147, at 277, 2015
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: April 22, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper REIT Spinoffs: Passive REITs, Active Businesses
Tax Notes, p. 1513 & 1635, March 23 & 30, 2015
Richard Nugent
Cadwalader, Wickersham & Taft
Date Posted: April 19, 2015
Last Revised: April 21, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Fiscal and Economic Aspects of Book Consumption in the European Union
Discussion Papers on Business and Economics, University of Southern Denmark, 7/2015
Karol Jan Borowiecki and Trilce Navarrete
University of Southern Denmark and University of Southern Denmark
Date Posted: April 18, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Academic Clinics: Benefitting Students, Taxpayers, and the Tax System
Tax Lawyer, Spring 2015 Forthcoming
Leslie Book
Villanova University School of Law
Date Posted: April 18, 2015
Working Paper Series
5 downloads

Incl. Electronic Paper Expansion of the Profit-Split Method: The Wave of the Future
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 13, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Crisis-Proofing Tax Law
William & Mary Law Review, Forthcoming
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: April 11, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 15
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: April 09, 2015
Working Paper Series
42 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 14
Yariv Brauner and Andres Baez Moreno
University of Florida - Fredric G. Levin College of Law and Universidad Carlos III de Madrid
Date Posted: April 09, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper A Rational Explanation of Disposition Effect: Portfolio Rebalancing with Transaction Costs
Min Dai , Hong Liu and Jing Xu
National University of Singapore (NUS) - Department of Mathematics , Washington University in St. Louis - Olin Business School and National University of Singapore (NUS)
Date Posted: April 06, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Compliance as a Wicked System
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: April 03, 2015
Last Revised: April 05, 2015
Working Paper Series
60 downloads

Incl. Electronic Paper Should the IRS Never 'Target' Taxpayers? An Examination of the IRS Tea Party Affair
Valparaiso University Law Review, Vol. 49, Forthcoming
Philip T. Hackney
Louisiana State University Law Center
Date Posted: April 02, 2015
Accepted Paper Series
78 downloads

Incl. Electronic Paper Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework
North Carolina Law Review, Vol. 93, p. 673, 2015
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: April 01, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper The ‘Progressive’ Goods and Services Tax (GST) (Fiscal Policy) as a Tool of Inflation Targeting?
Julio Esteban Altamirano
Independent
Date Posted: April 01, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Better Late than Never: Incorporating LLCs into Section 4943
Akron Law Review, Forthcoming
Elaine Waterhouse Wilson
West Virginia University - College of Law
Date Posted: April 01, 2015
Last Revised: April 17, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Fair Approaches for Taxing Previously Untaxed Foreign Income
Tax Notes, March 16, 2015, p. 1385
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 01, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Barristers’ Work as a GST-Free Export
(2010) Aust Law Jnl 433, (2010) 10 Aust GST Jnl 37
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: March 31, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Tolerating Deferral: Australia's Proposed Foreign Accumulation Fund Rules
(2010) 39 Aust Tax Review 205
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: March 30, 2015
Accepted Paper Series
1 downloads

Masking Information Source within the Internal Revenue Service
Forthcoming in Blinding as a Solution to Bias (Aaron S. Kesselheim & Christopher Robertson, eds.). Elsevier.
Karie Davis-Nozemack
Georgia Tech - College of Management
Date Posted: March 30, 2015
Accepted Paper Series

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: March 29, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
Yariv Brauner and Andres Baez Moreno
University of Florida - Fredric G. Levin College of Law and Universidad Carlos III de Madrid
Date Posted: March 29, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax
University of Pennsylvania Law Review Online, Vol. 163, p. 267, 2015, U of Penn, Inst for Law & Econ Research Paper No. 15-10
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: March 25, 2015
Accepted Paper Series
37 downloads

Incl. Electronic Paper Taxation of State Owned Enterprises: A Review of Empirical Evidence from China
Forthcoming in Benjamin Liebman and Curtis Milhaupt (Eds.), Chinese State Capitalism and Institutional Change: Domestic and Global Implications (Oxford University Press, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 24, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry 60 (2009), 709-727
Jan B. M. Goossenaerts , Alexander Zegers and Jan M. Smits
Wikinetix , KPMG, Netherlands and Law and Technology
Date Posted: March 22, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Nonprofit and Charitable Uses of LLCs
Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations, Robert W. Hillman & Mark J. Loewenstein, Eds., Edward Elgar Publishing (2015, Forthcoming)
Cassady V. Brewer
Georgia State University - College of Law
Date Posted: March 21, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Controversies in Tax Law: A Matter of Perspective
Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 20, 2015
Accepted Paper Series
47 downloads

Incl. Electronic Paper Written Testimony of Ray D. Madoff before the Select Revenue Measures Subcommittee Hearing on the Burden of the Estate Tax on Family Businesses and Farms
Boston College Law School Legal Studies Research Paper No. 356
Ray D. Madoff
Boston College - Law School
Date Posted: March 20, 2015
Working Paper Series
64 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
45 downloads

Incl. Electronic Paper Trade Remedies in the Renewable Energy Sector: Normal Value and Double Remedies
Journal of World Investment and Trade (Forthcoming) , University of Cambridge Faculty of Law Research Paper No. 14/2015
Christine Barthelemy and Daniel Peat
University of Cambridge, Faculty of Law, Students and University of Cambridge - Faculty of Law
Date Posted: March 19, 2015
Last Revised: April 08, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper Eye Share: Is FATCA a Permissible Treaty Override for Withholding Rates?
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: March 17, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Using the 'Smart Return' to Reduce Tax Evasion
Stanford Public Law Working Paper No. 2578432
Joseph Bankman , Clifford Nass and Joel B. Slemrod
Stanford Law School , Stanford University and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 16, 2015
Working Paper Series
176 downloads

Incl. Electronic Paper Judicial Discipline: A matter of Principle for Quasi-Judicial Forums
Excise Law Times, (2015) Vol. 317 (March 2015)(pp. A59-A72).
Tarun Jain
Supreme Court of India
Date Posted: March 15, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Impuesto Sobre La Renta: Dime Cómo Opera Y Te Diré Cómo Redistribuye (Income Tax: Tell Me How It Works and I Will Tell You How It Redistributes)
Jorge Armando Rodriguez
National University of Colombia
Date Posted: March 13, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Extraterritoriality of Service Tax in India: A Review
Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Tarun Jain
Supreme Court of India
Date Posted: March 13, 2015
Accepted Paper Series
7 downloads

Tax Incentives for Private Support of Cultural Heritage: Why and When
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 10, 2015
Working Paper Series

Incl. Electronic Paper Health and Taxes: Hospitals, Community Health and the IRS
U. of Pittsburgh Legal Studies Research Paper No. 2015-05
Mary Crossley
University of Pittsburgh - School of Law
Date Posted: March 07, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Testing the Models of Tax Compliance: The Use-Tax Experiment
Utah Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: March 04, 2015
Accepted Paper Series
68 downloads

Incl. Electronic Paper What the Constitution Means by 'Duties, Imposts, and Excises' — And 'Taxes' (Direct or Otherwise)
Robert G. Natelson
The Independence Institute
Date Posted: March 04, 2015
Working Paper Series
78 downloads

Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
150 Cayman Islands J. ___ (2015, Forthcoming)
J. T. Manhire
U.S. Department of the Treasury - Treasury Executive Institute
Date Posted: March 01, 2015
Last Revised: March 29, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: March 18, 2015
Accepted Paper Series
216 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
89 downloads

Incl. Electronic Paper Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Date Posted: February 26, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Determining Lack of Marketability Discounts: Employing an Equity Collar
Journal of Entrepreneurial Finance, Forthcoming
lester Barenbaum , Walter Schubert and Kyle Garcia
La Salle University - Department of Finance , La Salle University and Financial Research Associates
Date Posted: February 23, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper What’s Money Got to Do with It?: Public Interest Lawyering and Profit
Denver University Law Review, Vol. 91, 2014
Kathryn A. Sabbeth
University of North Carolina at Chapel Hill
Date Posted: February 23, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper VAT and Income Taxing Condominium Corporations in the Philippines: A Critical Analysis of BIR Revenue Memorandum Circular No. 65-2012 and 9-2013
Christine Carpio Aldeguer
Far Eastern University
Date Posted: February 19, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper The Tax Section Distinguished Service Award: Twenty Years of History
68 Tax Lawyer 41 (2014), Northwestern Public Law Research Paper No. 15-06
Herbert N. Beller
Northwestern University - School of Law
Date Posted: February 16, 2015
Working Paper Series
7 downloads


 

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