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Full Text Papers: 393,252
Authors: 226,504
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To date: 65,841,113
Last 12 months: 11,180,656
Last 30 days: 1,101,551

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SSRN eLibrary Search Results
JEL Code: K34
411,307 Total downloads
Showing Papers 141 - 190 of 2,346
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Incl. Electronic Paper Taxing Market Discount on Distressed Debt
Tax Notes, Forthcoming, Virginia Tax Review, Forthcoming, Virginia Law and Economics Research Paper No. 2013-01
Ethan Yale
University of Virginia School of Law
Date Posted: November 28, 2012
Last Revised: January 12, 2013
Accepted Paper Series
226 downloads

Incl. Electronic Paper New York Department of Revenue vs. Quality Markets of America
Frasier, C. E., Jewell, J. J. & Mankin, J. A., New York Department of Revenue vs. Quality Markets of America. Journal of the International Academy for Case Studies, Forthcoming
Charles Frasier , Jeffrey Jay Jewell and Jeffrey A. Mankin
Lipscomb University , Lipscomb University and Lipscomb University
Date Posted: November 27, 2012
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Uses of Trusts in Income Tax Planning
Second National Convention of the Taxation Institute of Australia, Adelaide, April 1972
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 25, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper How Tax Models Work
Boston College Law Review, Vol. 53, 2012, UC Irvine School of Law Research Paper No. 2012-76
Sarah B. Lawsky
University of California - Irvine School of Law
Date Posted: November 25, 2012
Last Revised: November 30, 2012
Accepted Paper Series
129 downloads

Incl. Electronic Paper The Promise of International Trade and Investment Law for the Resources Sector
AMPLA Yearbook, Forthcoming
Andrew D. Mitchell and James Munro
University of Melbourne - Melbourne Law School and University of Melbourne - Melbourne Law School
Date Posted: November 16, 2012
Accepted Paper Series
79 downloads

Incl. Electronic Paper The Carousel Value-Added Tax Fraud in the European Emission Trading System
FEEM Working Paper No. 75.2012
Maria Berrittella and Filippo Alessandro Cimino
University of Palermo - CIRPIET and Università Kore di Enna
Date Posted: November 15, 2012
Working Paper Series
71 downloads

Incl. Electronic Paper Tax Decay Caused by Preempting for Revenue
Tax Notes, Vol. 137, No. 7, 2012
Patrick Driessen
Bloomberg Government
Date Posted: November 15, 2012
Last Revised: November 23, 2012
Accepted Paper Series
18 downloads

Incl. Electronic Paper A Corporate Offshore Profits Transition Tax
91 N.C. L. Rev. 549 (2013), UC Hastings Research Paper No. 10
Susan C. Morse
University of California Hastings College of the Law
Date Posted: November 14, 2012
Last Revised: February 03, 2013
Accepted Paper Series
105 downloads

Incl. Electronic Paper The Swedish Inheritance and Gift Taxation, 1885–2004
IFN Working Paper No. 936
Gunnar Du Rietz , Magnus Henrekson and Daniel Waldenström
Research Institute of Industrial Economics (IFN) , Research Institute of Industrial Economics (IFN) and Research Institute of Industrial Economics (IFN)
Date Posted: November 10, 2012
Working Paper Series
25 downloads

Incl. Electronic Paper An Insight on Pro-Investment Tax Related Incentives Under Rwandan Law
Me Habimana Pie
National University of Rwanda - Faculty of Law
Date Posted: November 09, 2012
Working Paper Series
15 downloads

Incl. Electronic Paper Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases
Nancy A. McLaughlin and Stephen J. Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Date Posted: November 08, 2012
Working Paper Series
139 downloads

Incl. Electronic Paper Estimates of the Uniform and Equal Property Tax Base before Exemptions
W. Bartley Hildreth and John D. Wong
Georgia State University - Andrew Young School of Policy Studies and Wichita State University - Hugo Wall School of Urban & Public Affairs
Date Posted: November 07, 2012
Working Paper Series
5 downloads

Incl. Electronic Paper Responsible Profitability? Not on My Balance Sheet!
Catholic University Law Review, Vol. 61, No. 3, 2012
Arthur Acevedo
The John Marshall Law School
Date Posted: November 05, 2012
Accepted Paper Series
112 downloads

Incl. Electronic Paper Legislative Gridlock and Nonpartisan Staff
Virginia Public Law and Legal Theory Research Paper No. 2012-67
George K. Yin
University of Virginia School of Law
Date Posted: November 05, 2012
Last Revised: January 16, 2013
Working Paper Series
79 downloads

Incl. Electronic Paper Binding Choices: Tax Elections & Federal/State Conformity
Virginia Tax Review, Vol. 32, 2013, UC Hastings Research Paper No. 8
Heather M. Field
University of California Hastings College of the Law
Date Posted: November 05, 2012
Last Revised: May 06, 2013
Accepted Paper Series
86 downloads

Incl. Electronic Paper Death and Taxes in NFIB v. Sebelius
U Iowa Legal Studies Research Paper No. 13-5
Paul A. Gowder Jr.
University of Iowa - College of Law
Date Posted: November 05, 2012
Last Revised: January 25, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper Professionals’ Contribution to the Legislative Process: Between Self, Client and the Public
Law and Social Inquiry, 2013
Adam S. Hofri-Winogradow
Hebrew University of Jerusalem - Faculty of Law
Date Posted: November 05, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper What Do Courts Have to Do With It?: The Judiciary's Role in Making Federal Tax Law
National Tax Journal, Vol. 65, No. 4, December 2012, Indiana Legal Studies Research Paper No. 216
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: November 02, 2012
Accepted Paper Series
125 downloads

Incl. Electronic Paper Romney's Tax Plan Won't Work Like Reagan's Did
Tax Notes, Vol. 137, No. 5, 2012
Bruce Bartlett
Independent
Date Posted: October 31, 2012
Accepted Paper Series
175 downloads

Incl. Electronic Paper A Multilateral Tax Treaty for ASEAN - Lessons for the Andean, Caribbean, Nordic and South Asian Nations
Asian Journal of Comparative Law, Volume 6, 2011, U of Melbourne Legal Studies Research Paper No. 608
Sunita Jogarajan
Melbourne Law School
Date Posted: October 25, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Real-Time Collection of the Value-Added Tax: Some Business and Legal Implications
Boston Univ. School of Law, Law and Economics Research Paper No. 12-51
Richard Thompson Ainsworth and Boryana Madzharova
Boston University - School of Law and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Date Posted: October 24, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper International Tax Co-Operation via Exchange of Information – The Transatlantic Point of View
Slovenská ekonomika mýty a fakty o realite 2007, Ekonomika firiem 2007, Zborník z medzinárodnej vedeckej konferencie, (Slovak Economy - Myths and Facts about Reality 2007, Economic of firms 2007, Conference proceedings), ISBN 978-80-225-2482-7,
Jana Kubicova
University of Economics in Bratislava
Date Posted: October 23, 2012
Accepted Paper Series
14 downloads

Incl. Electronic Paper The European Foundation Proposal: An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: October 23, 2012
Working Paper Series
44 downloads

Incl. Electronic Paper Tax Law: How Can the System Generate the Cash Needs of Government, and Still Be Fair to the Ordinary Taxpayer?
New Zealand Law Conference “The Law and Politics” Conference Papers, Volume 2, p. 200, 1993,
Ivor Richardson , Peter Jenkin , Andrew Park , Geoff Harley and David Henry
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , The Revenue Bar Association , Vodafone on the Quay and Government of New Zealand
Date Posted: October 21, 2012
Accepted Paper Series
10 downloads

Incl. Electronic Paper First Circuit Vacates Textron Work-Product Privilege Ruling and Grants Petition for Rehearing En Banc
Practical U.S./Domestic Tax Strategies, 2009
Douglas Stransky
Sullivan & Worcester LLP
Date Posted: October 19, 2012
Accepted Paper Series
1 downloads

Incl. Electronic Paper United States v. Textron, Inc.: A Hollow Taxpayer Victory for Privilege in the First Circuit
Practical U.S./Domestic Tax Strategies, Vol. 9, No. 1, 2009
Douglas Stransky
Sullivan & Worcester LLP
Date Posted: October 18, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper United States v. Textron, Inc.: The First Circuit En Banc Eviscerates the Work Product Doctrine and Creates a New 'Prepared for' Test
Practical U.S./Domestic Tax Strategies, Vol. 9, No. 7, 2009
Douglas Stransky
Sullivan & Worcester LLP
Date Posted: October 18, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper Rethinking FIRPTA
David Herzig
Valparaiso University Law School
Date Posted: October 18, 2012
Last Revised: April 30, 2013
Working Paper Series
288 downloads

Incl. Electronic Paper The Impact of Agency Procedures and Judicial Review on Tax Reform
National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012, Loyola-LA Legal Studies Paper No. 2012-39
Ellen P. Aprill
Loyola Law School Los Angeles
Date Posted: October 16, 2012
Accepted Paper Series
54 downloads

Incl. Electronic Paper Los Principios Tributarios del Artículo 31.1 de la Constitución y la Concurrencia de Tributos (The Taxation Principles of Article 31.1 of the Constitution and the Concurrence of Taxes)
Información Fiscal, nº 109, 2012,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 16, 2012
Accepted Paper Series
5 downloads

Incl. Electronic Paper Zur steuerlichen Beurteilung sog. 'Goldfälle' (The Tax Treatment of the So-Called 'Gold Cases')
Deutsches Steuerrecht 2012, 2042
Lutz Schmidt and Stefan Renger
Noerr LLP and Noerr LLP
Date Posted: October 12, 2012
Last Revised: October 19, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper Service Tax on Legal Services: End of an Era?
Excise and Customs Reporter, Vol. 193, No. 3, pp. 25SF-28SF, October 2012
Tarun Jain
Supreme Court of India
Date Posted: October 12, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper Report of the Committee of Inquiry into Inflation Accounting
Committee of Inquiry into Inflation Accounting, Government Printer, Wellington, 1976
Ivor Richardson , Don Brash , R.P. Kellaway , P.S. Stannard and H.M. Titter
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Practical Tax Implications of Not Enforcing DOMA
Mark Jackson , Richard Mason and Sonja Pippin
University of Nevada, Reno - Department of Accounting and Information Systems , University of Nevada, Reno and University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: October 10, 2012
Last Revised: April 12, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper Law and the Limits of Government: Temporary Versus Permanent Legislation
Frank Fagan, Law and the Limits of Government: Temporary Versus Permanent Legislation, Edward Elgar Publishing Ltd.: Cheltenham, UK, Forthcoming
Frank Fagan
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: October 10, 2012
Last Revised: November 25, 2012
Accepted Paper Series
19 downloads

Incl. Electronic Paper Set up for Abduction and Extortion by the IRS: Does the Reporting of Interest Paid on U.S. Bank Deposits Undermine the Government’s Obligation to Avoid Instigating Terrorism Abroad?
Darren A. Prum and Chad G. Marzen
Florida State University and Florida State University
Date Posted: October 10, 2012
Working Paper Series
17 downloads

Incl. Electronic Paper The Great Fiscal Wall of China: Tax Treaties and Their Role in Defining and Defending China’s Tax Base
Bulletin for International Taxation, Vol. 66, p. 452, 2012, Osgoode CLPE Research Paper No. 44/2012
Jinyan Li
York University - Osgoode Hall Law School
Date Posted: October 09, 2012
Last Revised: December 14, 2012
Accepted Paper Series
43 downloads

Incl. Electronic Paper Simplicity in Legislative Drafting and Rewriting Tax Legislation
Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: October 07, 2012
Accepted Paper Series
61 downloads

Incl. Electronic Paper The Law is a Fractal: The Attempt to Anticipate Everything
44 Loyola University Chicago L.J. 649 (2013), U of Michigan Public Law Research Paper, No. 292
Andrew Morrison Stumpff
University of Michigan Law School
Date Posted: October 06, 2012
Last Revised: April 18, 2013
Accepted Paper Series
439 downloads

Incl. Electronic Paper La Concurrencia y Articulación del Impuesto Sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana con Otros Tributos que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Tax on the Increase in Value of Urban Land and Other Taxes which Have the Same Object)
Crónica Tributaria, nº 142, 2012,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 04, 2012
Last Revised: October 08, 2012
Accepted Paper Series
10 downloads

Incl. Electronic Paper Why the Affordable Care Act, as Construed by the U.S. Supreme Court, Will Fail
Regulation, Forthcoming, University of Missouri School of Law Legal Studies Research Paper No. 2012-31
Thomas A. Lambert
University of Missouri - School of Law
Date Posted: October 04, 2012
Accepted Paper Series
182 downloads

Incl. Electronic Paper The Globalization of Tax Expenditure Reporting: Transplanting Transparency in India and the Global South
Tax Law and Development, Yariv Brauner and Miranda Stewart, eds., Edward Elgar Publishing, Forthcoming, Osgoode CLPE Research Paper No. 43/2012
Lisa Philipps
York University - Osgoode Hall Law School
Date Posted: October 03, 2012
Last Revised: December 14, 2012
Accepted Paper Series
42 downloads

Incl. Electronic Paper Preserving Tax Exempt Status for Your Nonprofit Client
2010 Ark. L. Notes 121 (2010)
Tim Tarvin
University of Arkansas - School of Law
Date Posted: October 03, 2012
Accepted Paper Series
50 downloads

Incl. Electronic Paper La Concurrencia y Articulación del Impuesto Sobre Bienes Inmuebles Con Otros Tributos Que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Property Tax and Other Taxes Which Have the Same Object)
Crónica Tributaria, nº 131, 2009,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 03, 2012
Last Revised: October 08, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper La Concurrencia y Articulación del Impuesto Sobre Construcciones, Instalaciones y Obras Con Otros Tributos Que Recaen Sobre el Mismo Objeto Imponible (The Concurrence between the Tax for Constructions, Installations and Works and Other Taxes which Have the Same Object)
Crónica Tributaria, nº 134, 2010,
Fernando de Vicente de la Casa
Universidad Antonio de Nebrija
Date Posted: October 03, 2012
Last Revised: October 08, 2012
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tax Deductibility of Cross-Border Giving: Australia Gives No Quarter
U of Melbourne Legal Studies Research Paper No. 605
Miranda Stewart
University of Melbourne - Law School
Date Posted: October 01, 2012
Working Paper Series
45 downloads

Incl. Electronic Paper The Conclusion and Termination of the 'First' Double Taxation Treaty
British Tax Review, Vol. 3, 2012, U of Melbourne Legal Studies Research Paper No. 604
Sunita Jogarajan
Melbourne Law School
Date Posted: October 01, 2012
Accepted Paper Series
76 downloads

Incl. Electronic Paper How the Supreme Court and the Department of Labor May Dispel Myths About ERISA’S Family Law Provisions and Protect the Benefit Entitlements that Arise Thereunder
45 J. Marshall L. Rev. 635 (2012)
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 29, 2012
Last Revised: October 06, 2012
Accepted Paper Series
82 downloads

Cash Pooling and Insolvency: A Practical Global Handbook - Switzerland
Cash Pooling and Insolvency: A Practical Global Handbook, M. Willems, K. Van der Laan, eds., Globe Law and Business, September 2012, Forthcoming
Benedict F. Christ
VISCHER Ltd Attorneys-at-Law
Date Posted: September 27, 2012
Accepted Paper Series

Incl. Electronic Paper Another Turn with Turner
Tax Notes, Vol. 136, No. 13, 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 26, 2012
Accepted Paper Series
102 downloads


 

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