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SSRN eLibrary Statistics:

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Abstracts: 593,221
Full Text Papers: 493,278
Authors: 274,541
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  Last 12 months:
62,460

Paper Downloads:
To date: 83,671,356
Last 12 months: 10,518,592
Last 30 days: 1,061,105

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282,013
Total References: 9,075,779
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6,036,513
Papers with
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  Footnotes:
94,530
Total Footnotes: 9,188,533


SSRN eLibrary Search Results
JEL Code: K34
551,885 Total downloads
Showing Papers 1,601 - 1,650 of 3,024
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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
4 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
1 downloads

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

Incl. Electronic Paper Can Sharing Be Taxed?
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Working Paper Series
47 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
19 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
3 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
7 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
7 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
14 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
9 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
6 downloads

Incl. Electronic Paper ‘Sharing the Pie’; Taxing Multinationals in a Global Market
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: February 16, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: February 15, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Tax Policy Endogeneity: Evidence from R&D Tax Credits
FEDS Working Paper No. 2014-101
Andrew C Chang
Federal Reserve Board
Date Posted: February 15, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper How Federal Tax Expenditures that Support Housing Contribute to Economic Inequality
Loyola University Chicago School of Law Research Paper No. 2015-008
Henry Rose
Loyola University Chicago School of Law
Date Posted: February 14, 2015
Working Paper Series
29 downloads

Incl. Electronic Paper Tax Commitment Devices
Journal of Business & Securities Law, Vol. 15, No. 1, 2015
Jonathan H. Choi
Wachtell, Lipton, Rosen & Katz
Date Posted: February 09, 2015
Accepted Paper Series
51 downloads

Incl. Electronic Paper Australian International Taxation of Attributed Trust Gains
Australian Tax Review, 2015 Forthcoming, Sydney Law School Research Paper No. 15/05
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: February 04, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper When the Bough Breaks: The U.S. Tax Court's Branch Difficulties
34 ABA Tax Section NewsQuarterly 10 (Winter 2015)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: February 01, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States
Ricardo Perez-Truglia and Ugo Troiano
Microsoft Research and University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 01, 2015
Last Revised: February 21, 2015
Working Paper Series
84 downloads

Incl. Electronic Paper LGBT Elders in a Post-Windsor World: The Promise and Limits of Marriage Equality
Texas Journal of Women and the Law, Vol. 24, No. 1, 2014, Temple University Legal Studies Research Paper No. 2015-06
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: January 30, 2015
Last Revised: February 18, 2015
Accepted Paper Series
41 downloads

The Coordination of Exportability of Family Benefits in the EU
Dagilyte, E, ‘The Coordination of Exportability of Family Benefits in the EU’ in Mokslinės minties šventė: studentų tarptautinių mokslinių konferencijų pranešimai (Mykolas Romeris University Publishing Centre, Vilnius 2006),
Egle Dagilyte
Buckinghamshire New University
Date Posted: January 27, 2015
Accepted Paper Series

Incl. Electronic Paper Effective Tax Rates Under IP Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Lisa Evers and Christoph Spengel
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 27, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
27 downloads

Incl. Electronic Paper Cleaning the Muck of Ages from the Windows into the Soul of Tax
John Passant
University of Wollongong
Date Posted: January 26, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Brief of Amicus Curiae Professor Timothy M. Todd, Jr., In Support of Respondent in Perez v. Commissioner, U.S. Tax Court, No. 9103-12, 144 T.C. No. 4
Timothy M. Todd
Liberty University School of Law
Date Posted: January 23, 2015
Last Revised: February 24, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Situaciones Tributarias Internas Y Derecho De La Ue: Nuevas Perspectivas Sobre La Jurisprudencia Del TJUE (Internal Situations and EU Law: New Perspectives on ECJ Case Law)
A. Martín Jiménez: “Situaciones internas y Derecho de la UE: Nuevas Perspectivas sobre la Jurisprudencia del TJUE”, publicado en Cívitas Revista Española de Derecho Financiero n. 163, 2014.,
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: January 22, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Michigan Journal of International Law, Vol. 36, No. 1, 2014
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: January 21, 2015
Accepted Paper Series
60 downloads

Incl. Electronic Paper Merger is Indirect Gift in Cavallaro
Tax Notes, Vol. 146, No. 1, 2015
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: January 20, 2015
Accepted Paper Series
76 downloads

Incl. Electronic Paper The Knowledge Tax
University of Chicago Law Review, Vol. 82, (2015, Forthcoming)
Michael Simkovic
Fordham University School of Law
Date Posted: January 20, 2015
Last Revised: February 24, 2015
Accepted Paper Series
100 downloads

Incl. Electronic Paper Wynne: It's Not About Double Taxation
State Tax Notes, Vol. 75, P. 413, 2015, U of Penn, Inst for Law & Econ Research Paper No. 14-44, Virginia Law and Economics Research Paper No. 3, Virginia Public Law and Legal Theory Research Paper No. 1
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: January 16, 2015
Last Revised: February 28, 2015
Accepted Paper Series
79 downloads

Incl. Electronic Paper The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
Scott Dyreng , Bradley P. Lindsey , Kevin Markle and Douglas A. Shackelford
Duke University , North Carolina State University , University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: January 14, 2015
Working Paper Series
38 downloads

Incl. Electronic Paper Reviving Fiscal Citizenship
Michigan Law Review, Forthcoming, Indiana Legal Studies Research Paper No. 308
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: January 11, 2015
Accepted Paper Series
76 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
82 downloads

Incl. Electronic Paper Income Taxation and Risk-Taking
David Hasen
University of Colorado School of Law
Date Posted: January 02, 2015
Last Revised: February 07, 2015
Working Paper Series
73 downloads

Incl. Electronic Paper Lotteries and Public Policy in United States and Commonwealth Caribbean Law: Scrutinizing the Success of Lotteries as a Voluntary and 'Painless' Tax
University of Miami Inter-American Law Review, Vol. 45, No. 1, 2013
Stephen J. Leacock
Barry University - Dwayne O. Andreas School of Law
Date Posted: December 31, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Inversion Notice Boxes Out Foreign Insurers and Reinsurers
Tax Notes, Vol. 145, No. 1259, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 30, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Source, Residence and Nationality in Income Tax Matters: Between International Tax Rules and EU Law
Rivista di Diritto Tributario Internazionale. International Tax Law Review. 2/2013, p. 29-90.
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: December 30, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Anatomy of a Special Tax Break and the Case for Broad Corporate Tax Reform
Robert J. Shapiro
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: December 23, 2014
Working Paper Series
49 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
Yale Journal of Law & Technology, 2015, Forthcoming, University of Washington School of Law Research Paper No. 2014-34
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Last Revised: February 12, 2015
Accepted Paper Series
149 downloads

Incl. Electronic Paper A Gambit Renewed: IRS Targets 'Killer Bs' Paired with Inversions
Tax Notes, Vol. 143, No. 1525, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 19, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence
ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Tarun Jain
Supreme Court of India
Date Posted: December 17, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Tax Regulation, Transportation Innovation, and the Sharing Economy
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming, Pepperdine University Legal Studies Research Paper No. 2015/2, San Diego Legal Studies Paper No. 15-180
Jordan M. Barry and Paul L. Caron
University of San Diego School of Law and Pepperdine University - School of Law
Date Posted: December 17, 2014
Working Paper Series
152 downloads

Incl. Electronic Paper Phishing & VAT Fraud in CO2 Permits: DICE in the EU-ETS Now; DICE in Power Tomorrow
Boston Univ. School of Law, Law and Economics Research Paper No. 14-74
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 16, 2014
Working Paper Series
27 downloads

Incl. Electronic Paper Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: December 16, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
57 downloads

Incl. Electronic Paper Current Trends in Balancing Residence and Source Taxation
Sydney Law School Research Paper No. 14/107
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
65 downloads

Incl. Electronic Paper Tax Non-Avoidance as a Missing Puzzle in the CSR Agenda in Poland
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: December 14, 2014
Last Revised: December 21, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Calculation of Interest
20 New Zealand Journal of Taxation Law and Policy 231, 2014
Ivor Richardson
Victoria University of Wellington, Faculty of Law (Deceased 1930-2014)
Date Posted: December 13, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective
Forthcoming in University of Toronto Law Journal
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 12, 2014
Last Revised: January 05, 2015
Accepted Paper Series
31 downloads

Incl. Electronic Paper Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment
Beckert, Jens, 2013: Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment. In: Cunliffe, John/ Guido Erreygers (eds.), Inherited Wealth, Justice and Equality. London: Routledge, 70-80, 2012
Jens Beckert
Max Planck Institute for the Study of Societies
Date Posted: December 12, 2014
Accepted Paper Series
5 downloads


 

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