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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 543,279
Full Text Papers: 445,699
Authors: 252,330
Papers Received in
  Last 12 months:
65,570

Paper Downloads:
To date: 74,956,113
Last 12 months: 10,087,506
Last 30 days: 835,785

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Papers with
  Resolved
  References:
255,407
Total References: 8,923,266
Papers with Cites: 240,004
Total Citation
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,017,140


SSRN eLibrary Search Results
JEL Code: K34
484,262 Total downloads
Showing Papers 1,401 - 1,450 of 2,740
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Incl. Electronic Paper Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
Robert W. McGee
Fayetteville State University
Date Posted: April 15, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Survey of South African Opinion
Robert W. McGee and Geoff A Goldman
Fayetteville State University and University of Johannesburg
Date Posted: April 15, 2014
Working Paper Series
5 downloads

Planning with Portability Do-Overs (But Only for a Limited Time)
Tax Notes, Vol. 143, No. 1, 2104
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP
Date Posted: April 15, 2014
Accepted Paper Series

Incl. Electronic Paper The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned Wealth Tax
Hastings Constitutional Law Quarterly, Vol. 41, 2014: 483-520, Cleveland-Marshall Legal Studies Paper No. 14-269
John Thomas Plecnik
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: April 12, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper North American Dream: The Rise of U.S. and Canadian Sovereign Wealth
Paul Rose
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: April 12, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Marriage Pluralism: Taxing Marriage after Windsor
David Herzig
Valparaiso University Law School
Date Posted: April 10, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Court Sends Message on Valuation in Richmond
Tax Notes, Vol. 142, No. 12, March 24, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: April 08, 2014
Accepted Paper Series
44 downloads

Incl. Electronic Paper Reconciling Tax Law and Securities Regulation
48 University of Michigan Journal of Law Reform, 2014, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: April 04, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Effect of the American Tax Relief Act of 2012: An Empirical Analysis
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Yi Ren and Dong Xiao
Illinois State University and University of Illinois at Urbana-Champaign
Date Posted: April 04, 2014
Accepted Paper Series
14 downloads

Optional Basis Adjustments Under Subchapter K: Trap for the Unwary, Tax Planning Tool, or Both? Should They Be Mandatory?
Northwestern Public Law Research Paper No. 14-12
Philip Postlewaite
Northwestern University Law School
Date Posted: April 01, 2014
Working Paper Series

Incl. Electronic Paper Merger Deal Stage Fright and the Use of Earn-Outs
Andrew Nyombi
Georgetown University Law Center
Date Posted: March 31, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper The Taxation of Intellectual Capital
Florida Law Review, Forthcoming
Lily Kahng
Seattle University School of Law
Date Posted: March 31, 2014
Accepted Paper Series
87 downloads

Incl. Electronic Paper Avoidance, Evasion, and Taxpayer Morality
Washington University Journal of Law and Policy, Vol. 44, Forthcoming
Allison Christians
McGill University - Faculty of Law
Date Posted: March 30, 2014
Accepted Paper Series
63 downloads

Incl. Electronic Paper Efectul de reevaluare a activelor corporale fixe pe Amortizarea fiscala (The Effect of the Revaluation of Tangible Fixed Assets on the Depreciation for Tax Purposes)
Social Economic Debates, January 2013, Vol. 2, No. 1
Ioana Diana Bufan and Andra Nicoleta Cornean
West University of Timisoara - Faculty of Economics and Business Administration and West University of Timisoara - Faculty of Economics and Business Administration
Date Posted: March 29, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Tax Recognition
St. Louis University Law Journal, Vol. 58, p. 825, 2014, Notre Dame Legal Studies Paper No. 1409
Barry Cushman
Notre Dame Law School
Date Posted: March 28, 2014
Accepted Paper Series
34 downloads

Investors’ Reaction to the Use of Poison Pills as a Tax Loss Preservation Tool
Journal of Accounting and Economics, Vol. 57, No. 2-3, 2014
Stephanie A. Sikes , Ryan J. Wilson and Xiaoli (Shaolee) Tian
University of Pennsylvania - The Wharton School , University of Oregon - Lundquist College of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 28, 2014
Accepted Paper Series

Incl. Electronic Paper Tax Reform in a Time of Crisis
Tax Notes, Vol. 142, No. 1106, 2014
Paul L. Caron
Pepperdine University - School of Law
Date Posted: March 24, 2014
Accepted Paper Series
21 downloads

Incl. Electronic Paper Reckless Means Reckless: Understanding the EITC Ban
Tax Notes, Vol. 142, No. 8, 2014, Cleveland-Marshall Legal Studies Paper No. 14-266
John Thomas Plecnik
Cleveland-Marshall College of Law, Cleveland State University
Date Posted: March 21, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 21, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of Switzerland
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper A Demographic Study of South African Attitudes on Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper A Demographic Study of Polish Attitudes Toward Tax Evasion
Robert W. McGee and Adriana Ross
Fayetteville State University and Florida International University (FIU)
Date Posted: March 20, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper iTax - Apple's International Tax Structure and the Double Non-Taxation Issue
British Tax Review 2014 No.1
Antony K. F. Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: March 19, 2014
Last Revised: April 16, 2014
Accepted Paper Series
130 downloads

Incl. Electronic Paper Political Party Affiliation and the View Toward Income Taxes at the State Level
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Robert W. McGee
Fayetteville State University
Date Posted: March 19, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Some Thoughts on the Ethics of Parking Profits Offshore
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 1, 2014
Robert W. McGee
Fayetteville State University
Date Posted: March 18, 2014
Working Paper Series
44 downloads

Incl. Electronic Paper Administering the Tax System We Have
Duke Law Journal, Forthcoming, Minnesota Legal Studies Research Paper No. 14-20
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: March 16, 2014
Last Revised: April 03, 2014
Accepted Paper Series
70 downloads

Incl. Electronic Paper Submission to Finance Department on Implementation of FATCA in Canada
Allison Christians and Arthur J. Cockfield
McGill University - Faculty of Law and Queen's University (Canada) - Faculty of Law
Date Posted: March 14, 2014
Working Paper Series
413 downloads

Incl. Electronic Paper Reforming (and Saving) the IRS by Respecting the Public's Right to Know
Virginia Public Law and Legal Theory Research Paper No. 2014-22
George K. Yin
University of Virginia School of Law
Date Posted: March 12, 2014
Last Revised: March 26, 2014
Working Paper Series
61 downloads

Incl. Electronic Paper Policy Forum: New Zealand's General Anti-Avoidance Rule (GAAR) - A Triumph of Flexibility Over Certainty.
Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Craig Elliffe
University of Auckland - Faculty of Business & Economics
Date Posted: March 12, 2014
Accepted Paper Series
43 downloads

Incl. Electronic Paper Deterrence Without Enforcement: Dialogues with Chinese Lawyers About Tax Evasion and Compliance
UC Irvine School of Law Research Paper No. 2014-19
Benjamin van Rooij
University of California, Irvine School of LawUniversity of Amsterdam - Faculty of Law
Date Posted: March 09, 2014
Last Revised: March 18, 2014
Accepted Paper Series
35 downloads

Incl. Electronic Paper Tax Amnesties
Preliminary Version of a Contribution to Encyclopedia of Law and Economics, Edited by Jürgen Backhaus, Forthcoming,
Carla Marchese
University of Eastern Piedmont - A. Avogadro - Department of Public Policy and Public Choice
Date Posted: March 08, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Issues in the Qualification of Taxable Entities and Treaty Protection: The New Zealand IFA Report to the Mumbai Congress (October 2014)
IFA Cahiers de droit fiscal international (Mumbai Congress Subject 2) 2014
Craig Elliffe and Andy G. Archer
University of Auckland - Faculty of Business & Economics and Ernst & Young International, New Zealand
Date Posted: March 06, 2014
Accepted Paper Series
48 downloads

Incl. Electronic Paper Taxation and Economic Incentives on Health-Related Commodities: Alcohol, Tobacco and Food
Alberto Alemanno and Amandine Garde, Regulating Lifestyle – Europe, Alcohol, Tobacco and Unhealthy Diets, Cambridge University Press, 2014., HEC Paris Research Paper No. LAW-2014-1038,
Franco Sassi , Annalisa Belloni , Chiara Capobianco and Alberto Alemanno
Organization for Economic Co-Operation and Development (OECD) , Organization for Economic Co-Operation and Development (OECD) , Organization for Economic Co-Operation and Development (OECD) and HEC Paris
Date Posted: March 06, 2014
Last Revised: March 21, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns
2014 American Taxation Association Midyear Meeting
Luzi Hail , Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School , University of Pennsylvania - The Wharton School and Northwestern University - Kellogg School of Management
Date Posted: March 03, 2014
Last Revised: March 10, 2014
Working Paper Series
58 downloads

Incl. Electronic Paper The 50th Anniversary of the Kennedy Tax Cut
Tax Notes, Vol. 142, No. 7, 2014
Bruce Bartlett
Independent
Date Posted: March 02, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Conservation Easement Enabling Statutes: Perspectives on Reform
Utah Law Review, Vol. 3, p. 811, 2013, University of Utah College of Law Research Paper No. 61
Nancy A. McLaughlin and Jeffrey Pidot
University of Utah S.J. Quinney College of Law and Maine Attorney General's Office
Date Posted: March 01, 2014
Last Revised: March 22, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Perpetual Conservation Easements in the 21st Century: What Have We Learned and Where Should We Go from Here?
Utah Law Review, Vol. 3, p. 687, 2013, University of Utah College of Law Research Paper No. 62
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Date Posted: March 01, 2014
Last Revised: March 19, 2014
Accepted Paper Series
80 downloads

Incl. Electronic Paper Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns
Luzi Hail , Stephanie A. Sikes and Clare Wang
University of Pennsylvania - The Wharton School , University of Pennsylvania - The Wharton School and Northwestern University - Kellogg School of Management
Date Posted: February 27, 2014
Working Paper Series
90 downloads

Incl. Electronic Paper Woods: A Path Through the Penalty Maze
Tax Notes, Vol. 142, 2014
Karen C. Burke and Grayson M. P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Date Posted: February 26, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Dividend Reinvestment Deduction: A Modest Proposal to Reform the Taxation of Business Income
David Hasen
Santa Clara University - School of Law
Date Posted: February 25, 2014
Last Revised: March 26, 2014
Working Paper Series
29 downloads

CCCTB – The Employment Factor Game
WU International Taxation Research Paper Series No. 2014 - 01
Eva Eberhartinger and Matthias Petutschnig
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration
Date Posted: February 22, 2014
Last Revised: April 09, 2014
Working Paper Series

Incl. Electronic Paper Critérios Para Aplicação Da Imunidade Tributária Às Entidades Assistenciais: Para Além Da Reserva De Lei Complementar (Beyond the Qualified Legislative Procedure: Constitutional Criteria for Recognition of Tax Immunity Status)
Thiago Sorrentino
Independent
Date Posted: February 20, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Louisiana Tax Sales: A Mystery Unraveled
Denis W. Barry Jr.
Southern University Law Center
Date Posted: February 20, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Lightning in a Bottle: Using Tax Policy to Solve Renewable Energy's Storage Challenges
20 Journal of Environmental and Sustainability Law 71 (2013)
Roberta F. Mann
University of Oregon School of Law
Date Posted: February 19, 2014
Accepted Paper Series
34 downloads

Incl. Electronic Paper The Influence of Historical Tax Law Developments on Anglo-American Law and Politics
Columbia Tax Law Journal, vol. 5, p. 40, 2013
Arthur J. Cockfield and Jonah Mayles
Queen's University (Canada) - Faculty of Law and Torkin Manes LLP.
Date Posted: February 18, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper A Whole New World: Income Tax Considerations of the Bitcoin Economy
Pittsburgh Tax Review, Forthcoming
Benjamin W. Akins , Jennifer L. Chapman and Jason M. Gordon
Georgia Gwinnett College, School of Business , Georgia Gwinnett College and Georgia Gwinnett College Business School
Date Posted: February 16, 2014
Accepted Paper Series
77 downloads

Incl. Electronic Paper Is the Federal Income Tax Code Unconstitutionally Vague?
Mustang Journal of Law and Legal Studies, Vol. 5, pp. 47-62, October 2013
David E. Vance
Rutgers University School of Business Camden
Date Posted: February 15, 2014
Last Revised: March 09, 2014
Accepted Paper Series
90 downloads

Incl. Electronic Paper Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?
ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Maria Theresia Evers , Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW) , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 12, 2014
Working Paper Series
90 downloads


 

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