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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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238,981
Total References: 8,480,523
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: K34
412,103 Total downloads
Showing Papers 1,551 - 1,600 of 2,349
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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

Incl. Electronic Paper Fringe Benefits Tax and the Company Car: Aligning the Tax with Environmental Policy
Environmental and Planning Law Journal, Vol. 25, No. 3, pp. 182-195, 2008, Sydney Law School Research Paper No. 08/60
Celeste Black
University of Sydney - Faculty of Law
Date Posted: June 17, 2008
Accepted Paper Series
138 downloads

Incl. Electronic Paper Will Changes to the Passive Income Rules Renew Interest in Real Estate?
Journal of Property Management, Vol. 61, No. 78, May 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 16, 2008
Accepted Paper Series
68 downloads

Incl. Electronic Paper Taxing Offshore Asset Protection Trusts: Icing on the Cake?
Virginia Tax Review, Vol. 15, 1996
Elena Marty-Nelson
Nova Southeastern University - Shepard Broad Law Center
Date Posted: June 13, 2008
Last Revised: June 30, 2008
Accepted Paper Series
109 downloads

Incl. Electronic Paper Taxing Reciprocal Trusts: Charting a Doctrine's Fall from Grace
North Carolina Law Review, Vol. 75, 1997
Elena Marty-Nelson
Nova Southeastern University - Shepard Broad Law Center
Date Posted: June 13, 2008
Last Revised: June 30, 2008
Accepted Paper Series
97 downloads

Incl. Electronic Paper Samuel Zell, the Chicago Tribune, and the Emergence of the S ESOP: Understanding the Tax Advantages and Disadvantages of S ESOPs
Ohio State Law Journal, Vol. 70, pp. 519, 2009, U of Penn, Inst for Law & Econ Research Paper No. 08-14
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: June 12, 2008
Last Revised: June 30, 2009
Working Paper Series
555 downloads

Incl. Electronic Paper The Tax Treatment of Advance Receipts
Tax Law Review, Vol. 61, 2008
David Hasen
Santa Clara University - School of Law
Date Posted: June 06, 2008
Last Revised: December 29, 2008
Accepted Paper Series
234 downloads

National Tax Policy, the Directives and Hybrid Finance: Options for Tax Policy in the Context of the Treatment of Hybrid Financial Instruments in the Parent-Subsidiary Directive and the Interest and Royalties Directive
SFB International Tax Coordination Discussion Paper No. 16
Eva Eberhartinger and Martin Alexander Six
Vienna University of Economics and Business Administration and Vienna University of Economics and Business Administration, Tax Management Group
Date Posted: June 02, 2008
Working Paper Series

Incl. Electronic Paper Tax Treatment of Revenue Based Payments
SFB International Tax Coordination Discussion Paper No. 20
Nadine Wiedermann-Ondrej
Vienna University of Economics and Business Administration - Department of Tax Law
Date Posted: June 02, 2008
Working Paper Series
86 downloads

Incl. Electronic Paper Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate?
Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 02, 2008
Accepted Paper Series
132 downloads

Incl. Electronic Paper Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology
50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 02, 2008
Last Revised: July 26, 2012
Accepted Paper Series
362 downloads

Incl. Electronic Paper Gift Tax Effects of Substituting a Lower AFR Note for a Higher AFR Note
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: June 01, 2008
Last Revised: June 05, 2008
Working Paper Series
343 downloads

Incl. Electronic Paper Tax-Advantaged Investing for Older Parents with Minor Children
Seth Hammer
Towson University
Date Posted: May 30, 2008
Working Paper Series
56 downloads

Incl. Electronic Paper Trends on Attitudes Toward Tax Evasion in the United States
Robert W. McGee and Wendy Gelman
Fayetteville State University and Florida International University
Date Posted: May 29, 2008
Working Paper Series
173 downloads

Incl. Electronic Paper Business Taxes and International Competitiveness
U of Penn, Inst for Law & Econ Research Paper No. 08-12
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: May 28, 2008
Working Paper Series
269 downloads

Incl. Electronic Paper Hybrid Instruments and the Indirect Credit Method - Does it Work?
SFB International Tax Coordination Discussion Paper No. 19
Nadine Wiedermann-Ondrej
Vienna University of Economics and Business Administration - Department of Tax Law
Date Posted: May 28, 2008
Working Paper Series
117 downloads

Incl. Electronic Paper Windfall Deductions from Changing Depreciation
Journal of Property Management, Vol. 61, No. 74, September 1996
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 28, 2008
Accepted Paper Series
68 downloads

Incl. Electronic Paper Hybrid Finance in the Double Tax Treaties
SFB International Tax Coordination Discussion Paper No. 21
Martin Alexander Six
Vienna University of Economics and Business Administration, Tax Management Group
Date Posted: May 27, 2008
Working Paper Series
349 downloads

Incl. Electronic Paper The Consequences of Hybrid Finance in Thin Capitalization Situations: An Analysis of the Substantive Scope of National Thin Capitalization Rules with Special Emphasis on Hybrid Financial Instruments
SFB International Tax Coordination Discussion Paper No. 22
Margret Klostermann
Vienna University of Economics and Business Administration
Date Posted: May 27, 2008
Working Paper Series
348 downloads

Changing Intellectual Property and Corporate Legal Structures to Promote the U.S. Environmental Management and Technology Systems Industry
Boston College Environmental Affairs Law Review, Vol. 35, No. 3, 2008
Peter A. Appel and Dr. T. Rick Irvin, PhD, JD
University of Georgia - School of Law and University of Georgia
Date Posted: May 25, 2008
Accepted Paper Series

Taxing Partnership Profits Interests as Compensation Income
Tax Notes, Vol. 119, No. 8, 2008
Michael L. Schler
Cravath, Swaine & Moore
Date Posted: May 25, 2008
Accepted Paper Series

Incl. Electronic Paper Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes
3rd Annual Conference on Empirical Legal Studies Papers
Lily L. Batchelder and Surachai Khitatrakun
New York University School of Law and Tax Policy Center
Date Posted: May 16, 2008
Last Revised: October 31, 2008
Working Paper Series
350 downloads

Incl. Electronic Paper Interest on Estate Taxes: A Comment
Trusts & Estates, p. 48, August 1993
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 14, 2008
Accepted Paper Series
73 downloads

Incl. Electronic Paper Are Cross-Cultural Ethics Standards Possible or Desirable in International Arbitration?
MELANGES EN L'HONNEUR DE PIERRIE TERCIES, Schulthess Publishers, Switzerland, 2008, Georgetown Public Law Research Paper No. 1130922, UC Irvine School of Law Research Paper No. 2008-2
Carrie Menkel-Meadow
Georgetown University Law Center
Date Posted: May 12, 2008
Accepted Paper Series
414 downloads

Incl. Electronic Paper Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion
Robert W. McGee and Sheldon R. Smith
Fayetteville State University and Utah Valley University - Department of Accounting
Date Posted: May 11, 2008
Working Paper Series
78 downloads

Incl. Electronic Paper An Empirical Study of Tax Evasion Ethics in Hong Kong
Robert W. McGee and Y. Y. Butt
Fayetteville State University and affiliation not provided to SSRN
Date Posted: May 09, 2008
Working Paper Series
129 downloads

Incl. Electronic Paper Cheating on Taxes: A Comparative Study of Opinion in Six Latin American Countries and the USA
Robert W. McGee and Wendy Gelman
Fayetteville State University and Florida International University
Date Posted: May 09, 2008
Working Paper Series
95 downloads

Incl. Electronic Paper Cheating on Taxes: A Comparative Study of Tax Evasion Ethics of 15 Transition Economies and 2 Developed Economies
Robert W. McGee
Fayetteville State University
Date Posted: May 09, 2008
Working Paper Series
251 downloads

Incl. Electronic Paper Financing the IASCF - Is a Listing Fee Compatible with the German Constitution? (Die verfassungsrechtliche Zulässigkeit der Finanzierung des deutschen Beitrags zur IASCF durch eine Sonderabgabe)
CBC-RPS No. 0032
Christian Kersting
Heinrich Heine University Düsseldorf - Faculty of Law
Date Posted: May 09, 2008
Working Paper Series
91 downloads

Presenting the Dimensionality of an Ethics Scale Pertaining to Tax Evasion
Inge Nickerson , Larry P. Pleshko and Robert W. McGee
Barry University - Andreas School of Business , Kuwait University and Fayetteville State University
Date Posted: May 09, 2008
Working Paper Series

Incl. Electronic Paper Taxing Europe: Two Cases for a European Power to Tax (With Some Comparative Observations)
Columbia Journal of European Law, Vol. 10, No. 2, 2004
Agustín José Menéndez
Arena, Universitetet i Oslo
Date Posted: May 09, 2008
Accepted Paper Series
104 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion
Robert W. McGee and Ranjana Gupta
Fayetteville State University and Auckland University of Technology
Date Posted: May 09, 2008
Working Paper Series
126 downloads

Red Herrings and Misguided Approaches: Taxation and Regulation of Business Activities by Charities in the United States and Canada
International Journal of Civil Society Law, Vol. 6, No. 2, April 2008
Andrew Moin
Harvard Law School
Date Posted: May 06, 2008
Last Revised: May 23, 2008
Accepted Paper Series

Incl. Electronic Paper Avoiding Malpractice Traps in Noncash Charitable Contributions
Practical Tax Lawyer, Vol. 14, No. 2, Winter 2000
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 01, 2008
Accepted Paper Series
88 downloads

Incl. Electronic Paper Will Refinancing an Installment Sale Obligation Trigger Recognition of Gain?
Real Estate Taxation, Vol. 24, Spring 1997
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 01, 2008
Accepted Paper Series
197 downloads

Incl. Electronic Paper If Major Wars Affect (Judicial) Fiscal Policy, How & Why?
Northwestern Law & Econ Research Paper No. 08-08, 3rd Annual Conference on Empirical Legal Studies Papers, Northwestern Public Law Research Paper No. 08-18
Nancy C. Staudt
USC Gould School of Law
Date Posted: April 30, 2008
Last Revised: May 14, 2008
Working Paper Series
82 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2007
Florida Tax Review, Vol. 8, 2008
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law , University of Houston Law Center and University of California, Davis - School of Law
Date Posted: April 30, 2008
Accepted Paper Series
575 downloads

Incl. Electronic Paper Canada-U.S. Competent Authority MOU: First Steps to Mandatory Arbitration?
Tax Notes International, Vol. 39, No. 13, 2005
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: April 29, 2008
Accepted Paper Series
77 downloads

Incl. Electronic Paper Gasoline Taxes as Environmental Policy - Time for a Common Canada-U.S. Approach
Tax Notes International, Vol. 39, No. 8, August 22, 2005
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: April 29, 2008
Last Revised: May 14, 2008
Accepted Paper Series
41 downloads

Incl. Electronic Paper Property Distributions Under the Canadian Foreign Affiliate Proposals
Tax Notes International, Vol. 40, No. 13, December 26, 2005
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: April 29, 2008
Accepted Paper Series
14 downloads

Incl. Electronic Paper Purpose in Consolidation: No More Purpose?
Australian Tax Review, p. 253, 2007, U of Melbourne Legal Studies Research Paper No. 327
Sunita Jogarajan
Melbourne Law School
Date Posted: April 29, 2008
Accepted Paper Series
72 downloads

Incl. Electronic Paper A Problem of Remedy: Responding to Treasury's (Lack of) Compliance with Administrative Procedure Act Rulemaking Requirements
George Washington Law Review, Vol. 76, 2008, Minnesota Legal Studies Research Paper No. 08-17
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: April 28, 2008
Last Revised: October 12, 2008
Accepted Paper Series
189 downloads

Incl. Electronic Paper Note, What Is a Progressive Tax Change?: Unmasking Hidden Values in Distributional Debates
New York University Law Review, Vol. 83, No. 1, 2008
David Kamin
New York University School of Law
Date Posted: April 23, 2008
Accepted Paper Series
150 downloads

Incl. Electronic Paper Aggregate-Plus Theory of Partnership Taxation
Georgia Law Review, Vol. 43, p. 717, 2009
Bradley T. Borden
Brooklyn Law School
Date Posted: April 18, 2008
Last Revised: June 30, 2009
Accepted Paper Series
527 downloads

Incl. Electronic Paper Alternative Sanctions and Social Norms in International Law: The Case of Abu Ghraib
Michigan State Law Review, 2007
Sandeep Gopalan
Newcastle Law School, Australia
Date Posted: April 18, 2008
Accepted Paper Series
168 downloads

Incl. Electronic Paper The Legacy of UK Tax Concepts in Canadian Income Tax Law
British Tax Review, Vol. 2008, No. 3, p. 228, 2008, U Toronto, Legal Studies Research Paper No. 08-04
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and UBC Faculty of Law
Date Posted: April 17, 2008
Last Revised: September 29, 2009
Accepted Paper Series
423 downloads

Incl. Electronic Paper Illegal Buyouts
Douglas Cumming
York University - Schulich School of Business
Date Posted: April 16, 2008
Last Revised: December 18, 2008
Working Paper Series
657 downloads

Incl. Electronic Paper Process and Production Method Based Trade Restrictions in the EU
Gareth T. Davies
Free University of Amsterdam - Faculty of Law
Date Posted: April 14, 2008
Working Paper Series
353 downloads

Incl. Electronic Paper International Tax Arbitration
Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Chloe Burnett
University of Sydney
Date Posted: April 14, 2008
Accepted Paper Series
622 downloads

Incl. Electronic Paper Use of Judicial Doctrines in Federal Tax Cases Decided by Trial Courts, 1993-2006: A Quantitative Assessment
3rd Annual Conference on Empirical Legal Studies Papers
Daniel M. Schneider
Northern Illinois University - College of Law
Date Posted: April 10, 2008
Last Revised: August 29, 2008
Working Paper Series
231 downloads


 

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