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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
Papers Received in
  Last 12 months:
68,942

Paper Downloads:
To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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Papers with
  Resolved
  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: K34
411,879 Total downloads
Showing Papers 1,501 - 1,550 of 2,348
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Incl. Electronic Paper Castle Harbour: Economic Substance and the Overall Tax-Effect Test
Tax Notes, Vol. 107, 2005
Karen C. Burke
University of San Diego School of Law
Date Posted: August 19, 2008
Accepted Paper Series
101 downloads

Incl. Electronic Paper Contributions, Distributions and Assumption of Liabilities: Confronting Economic Reality
Tax Lawyer, Vol. 56, 2003
Karen C. Burke
University of San Diego School of Law
Date Posted: August 19, 2008
Accepted Paper Series
49 downloads

Incl. Electronic Paper Taxing Hot Asset Sales
Florida Tax Review, Vol. 8, No. 3, 2007, San Diego Legal Studies Paper No. 08-073
Karen C. Burke
University of San Diego School of Law
Date Posted: August 19, 2008
Accepted Paper Series
115 downloads

Incl. Electronic Paper Social Security Reform: Lessons from Private Pensions
Cornell Law Review, Vol. 92, 2007, San Diego Legal Studies Paper No. 08-070
Karen C. Burke and Grayson M. P. McCouch
University of San Diego School of Law and University of San Diego School of Law
Date Posted: August 18, 2008
Accepted Paper Series
70 downloads

Incl. Electronic Paper Stobie Creek: Too Good to Be True‘
San Diego Legal Studies Paper No. 08-062
Karen C. Burke and Grayson M. P. McCouch
University of San Diego School of Law and University of San Diego School of Law
Date Posted: August 08, 2008
Last Revised: September 28, 2009
Working Paper Series
174 downloads

Incl. Electronic Paper Book Review: Making America Work, by Jonathan Barry Forman
Pittsburgh Tax Review, Vol. 5, p. 165, 2008, Case Legal Studies Research Paper No. 08-19
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: August 07, 2008
Accepted Paper Series
66 downloads

Incl. Electronic Paper Probably? Understanding Tax Law's Uncertainty
University of Pennsylvania Law Review, Vol. 157, 2009, GWU Legal Studies Research Paper No. 422, GWU Law School Public Law Research Paper No. 422
Sarah B. Lawsky
University of California - Irvine School of Law
Date Posted: August 07, 2008
Accepted Paper Series
433 downloads

Incl. Electronic Paper A Projection of the Maximum U.S. Revenue Loss From Foreign Tax Credit for VAT
Tax Notes International, Vol. 45, No. 10, 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
27 downloads

Incl. Electronic Paper Achieving a Territorial Result Without Switching to a Territorial System
Tax Notes International, Vol. 43, No. 1, 2006
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
50 downloads

Incl. Electronic Paper International Tax Reform: Response to Sheppard
Tax Notes, Vol. 117, No. 12, 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
55 downloads

Incl. Electronic Paper Principles vs. Rules: Toward a More Fundamental Formulation of Tax Law
Tax Notes International, Vol. 42, No. 9, 2006
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
101 downloads

Incl. Electronic Paper Single Limitation and Overall Foreign Losses Under U.S. Repatriation Rules
Tax Notes International, Vol. 40, No. 12, 2005
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 03, 2008
Accepted Paper Series
105 downloads

Incl. Electronic Paper Comments on U.S.-Canada Fifth Protocol and OECD Services Draft
Worldwide Tax Daily, Vol. 2008, pp. 45-49, 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 02, 2008
Accepted Paper Series
109 downloads

Incl. Electronic Paper Toward a Negative Definition of Tax Incentives
Tax Notes International, Vol. 42, No. 5, 2006
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 02, 2008
Accepted Paper Series
79 downloads

Incl. Electronic Paper U.S. ETI Repeal and Transition Relief
Tax Notes International, Vol. 32, 2003
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: August 02, 2008
Accepted Paper Series
23 downloads

Incl. Electronic Paper ESOP Debt and Post-Transaction Value

Date Posted: July 31, 2008
Working Paper Series
245 downloads

Incl. Electronic Paper Money for Nothing: Charitable Deductions for Microfinance Lenders
Southern Methodist University Law Review, Vol. 61, 2008, GWU Law School Public Law Research Paper No. 423, GWU Legal Studies Research Paper No. 423
Sarah B. Lawsky
University of California - Irvine School of Law
Date Posted: July 31, 2008
Accepted Paper Series
299 downloads

Incl. Electronic Paper Is the Corporate Tax System 'Broken'?
San Diego Legal Studies Paper No. 08-052
Karen C. Burke
University of San Diego School of Law
Date Posted: July 28, 2008
Last Revised: March 25, 2009
Working Paper Series
255 downloads

Incl. Electronic Paper Substantive Tax Equity and Adjusting the Income Tax for Regional Cost of Living Differences
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 26, 2008
Last Revised: February 11, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper Optimal Policy with Heterogeneous Preferences
Harvard Law and Economics Discussion Paper No. 617
Louis Kaplow
Harvard Law School
Date Posted: July 25, 2008
Working Paper Series
111 downloads

Incl. Electronic Paper Foreign Tax Credit for VATs: Another Arrow in the ETI/E-VAT Quiver
Tax Notes International, May 2003
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: July 24, 2008
Accepted Paper Series
58 downloads

Incl. Electronic Paper Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint
New York University Law Review, Vol. 84, 2009
George K. Yin
University of Virginia School of Law
Date Posted: July 24, 2008
Last Revised: June 23, 2010
Accepted Paper Series
218 downloads

The US Legislative and Regulatory Approach to Tax Avoidance
COMPARATIVE PERSPECTIVES ON REVENUE LAW: ESSAYS IN HONOUR OF JOHN TILEY, John Avery Jones et al., eds., p. 99, Cambridge University Press, 2008, Case Legal Studies Research Paper No. 08-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 24, 2008
Accepted Paper Series

Incl. Electronic Paper Australia: Harmonisation of the Anti-Deferral Regimes
Asia-Pacific Tax Bulletin, Vol. 13, No. 4, pp. 269-288, 2007, Sydney Law School Research Paper No. 08/65
Lee Burns
University of Sydney - Faculty of Law
Date Posted: July 23, 2008
Accepted Paper Series
143 downloads

Incl. Electronic Paper Tax Court FLP Confusion: Mirowski
Tax Notes, Vol. 120, No. 3, 2008
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 22, 2008
Accepted Paper Series
219 downloads

Incl. Electronic Paper An Overview of the 'Tax Gap'
Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 21, 2008
Last Revised: October 16, 2008
Accepted Paper Series
717 downloads

Incl. Electronic Paper How Low Can You Go? Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note
Journal of Taxation, Vol. 109, No. 1, p. 22, 2008
Jonathan G. Blattmachr , Bridget J. Crawford and Elisabeth O. Madden
Milbank, Tweed, Hadley & McCloy LLP , Pace University School of Law and affiliation not provided to SSRN
Date Posted: July 19, 2008
Accepted Paper Series
445 downloads

Incl. Electronic Paper Jurisdictional Reach of VAT
VAT IN AFRICA, R. Krever, ed., pp. 175-214, Pretoria University Law Press, South Africa, 2008, Sydney Law School Research Paper No. 08/64
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: July 18, 2008
Last Revised: July 29, 2008
Accepted Paper Series
259 downloads

Incl. Electronic Paper Mergers, Taxes, and Historical Materialism
Indiana Law Journal, Vol. 83, p. 881, 2008
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: July 18, 2008
Accepted Paper Series
171 downloads

Incl. Electronic Paper Technology & Torts: A Theory of Memory Costs, Nondurable Precautions and Interference Effects
University of Miami Legal Studies Research Paper No. 2008-37
Ben Depoorter and Jef De Mot
University of California Hastings College of Law and Ghent University - Faculty of Law
Date Posted: July 17, 2008
Last Revised: November 12, 2012
Working Paper Series
121 downloads

Incl. Electronic Paper Never Two Without Three: Commons, Anticommons and Semicommons
University of Miami Legal Studies Research Paper No. 2008-36
Enrico Bertacchini , Jef De Mot and Ben Depoorter
University of Turin - Department of Economics , Ghent University - Faculty of Law and University of California Hastings College of Law
Date Posted: July 17, 2008
Last Revised: November 12, 2012
Working Paper Series
294 downloads

Incl. Electronic Paper Tort Law and Probabilistic Litigation: How to Apply Multipliers to Address the Problem of Negative Value Suits
International Review of Law and Economics, Vol. 30, No. 1, 2010
Jef De Mot and Ben Depoorter
Ghent University - Faculty of Law and University of California Hastings College of Law
Date Posted: July 17, 2008
Last Revised: November 12, 2012
Accepted Paper Series
108 downloads

Incl. Electronic Paper Changing Tradeoffs Confront Employee-Shareholders Who Want to Access Corporate Profits
ABA Section of Taxation Newsquarterly, Vol. 27, No. 4, p. 17, 2008, TJSL Legal Studies Research Paper No. 1155168
Richard Winchester
Thomas Jefferson School of Law
Date Posted: July 07, 2008
Last Revised: December 16, 2009
Accepted Paper Series
22 downloads

Incl. Electronic Paper How Charitable Organizations Influence Federal Tax Policy: 'Rent-Seeking' Charities or Virtuous Politicians?
Wis. L. Rev., Vol. 1996, No. 5, 1996
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 07, 2008
Last Revised: July 25, 2010
Accepted Paper Series
87 downloads

Incl. Electronic Paper Reinventing Government: The Promise of Institutional Choice and Government Created Charitable Corporations
New York Law School Law Review, Vol. 41, 1997
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 07, 2008
Last Revised: July 25, 2010
Accepted Paper Series
61 downloads

Incl. Electronic Paper The Paradox of Corporate Giving: Tax Expenditures, the Nature of the Corporation, and the Social Construction of Charity
DePaul Law Review, Vol. 44, p. 1, 1994
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: July 04, 2008
Last Revised: July 25, 2010
Accepted Paper Series
217 downloads

Incl. Electronic Paper A Comprehensive Solution for a Targeted Problem: A Critique of the European Union's Home State Taxation Initiative
European Taxation, Vol. 48, p. 630, 2008, Northwestern Public Law Research Paper No. 08-21
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: July 02, 2008
Last Revised: June 07, 2009
Accepted Paper Series
169 downloads

Incl. Electronic Paper Book/Tax Conformity and Equity Compensation
Boston Univ. School of Law Working Paper No. 08-23
David I. Walker and Victor Fleischer
Boston University School of Law and University of Colorado Law School
Date Posted: July 02, 2008
Working Paper Series
320 downloads

Incl. Electronic Paper The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits
Wayne State University Law School Research Paper No. 08-21
Michael J. McIntyre
Wayne State University Law School
Date Posted: July 02, 2008
Last Revised: July 29, 2008
Working Paper Series
73 downloads

Incl. Electronic Paper The Non-Option: Understanding the Dearth of Discounted Employee Stock Options
CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Boston University School of Law
Date Posted: June 28, 2008
Last Revised: June 29, 2009
Working Paper Series
174 downloads

Incl. Electronic Paper 'The Unequal Taxation of Equals' in a Consumption Tax World?
DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series, 1st ed., Chapter 7, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 08-030
Lester B. Snyder
University of San Diego School of Law
Date Posted: June 26, 2008
Accepted Paper Series
76 downloads

Incl. Electronic Paper Delaware's Compensation
Virginia Law Review, Vol. 94, No. 3, p. 521, May 2008
Michal Barzuza
University of Virginia School of Law
Date Posted: June 26, 2008
Accepted Paper Series
109 downloads

Incl. Electronic Paper Reaping Where They Have Not Sowed: Have American Churches Failed to Satisfy the Requirements for the Religious Tax Exemption?
Catholic Lawyer, Vol. 43, p. 29, 2004
Vaughn E. james
Texas Tech University School of Law
Date Posted: June 26, 2008
Accepted Paper Series
79 downloads

Incl. Electronic Paper The Gap in the Employment Tax Gap
Stanford Law & Policy Review, Vol. 20, No. 1, p. 127, 2009, TJSL Legal Studies Research Paper No. 1151363
Richard Winchester
Thomas Jefferson School of Law
Date Posted: June 26, 2008
Last Revised: December 16, 2009
Accepted Paper Series
291 downloads

Incl. Electronic Paper The Empty Promise of Estate Tax Repeal
San Diego Legal Studies Paper No. 08-27
Grayson M. P. McCouch
University of San Diego School of Law
Date Posted: June 24, 2008
Working Paper Series
178 downloads

Incl. Electronic Paper The Restricted Gift Life Cycle, or, What Comes Around Goes Around
Fordham Law Review, Vol. 76, No. 2, p. 693, 2007, Tulane Public Law Research Paper No. 07-19
John K. Eason
Seattle University School of Law
Date Posted: June 24, 2008
Last Revised: September 11, 2008
Accepted Paper Series
116 downloads

Incl. Electronic Paper Tax Competition, Tax Arbitrage and the International Tax Regime (La competencia fiscal, el arbitraje fiscal y el regimen fiscal internacional)
ARS IURIS, No. 39, January-June 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 23, 2008
Last Revised: July 31, 2008
Accepted Paper Series
214 downloads

Forging Fiscal Reform: Constitutional Change, Public Policy, and the Creation of Administrative Capacity in Wisconsin, 1880-1920
Journal of Policy History, Vol. 20, No. 1, pp. 94-112, Winter 2008, Indiana Legal Studies Research Paper No. 111
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: June 20, 2008
Accepted Paper Series

Incl. Electronic Paper COBRA Strikes Back: Anatomy of a Tax Shelter
Tax Lawyer, Vol. 62, No. 1, San Diego Legal Studies Paper No. 08-23
Karen C. Burke and Grayson M. P. McCouch
University of San Diego School of Law and University of San Diego School of Law
Date Posted: June 19, 2008
Last Revised: August 03, 2009
Accepted Paper Series
706 downloads

Incl. Electronic Paper Zappers and Phantom-Ware at the FTA: Are They Listening Now?
State Tax Notes, Forthcoming, Boston Univ. School of Law Working Paper No. 08-21
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 18, 2008
Accepted Paper Series
187 downloads


 

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