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SSRN eLibrary Statistics:

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Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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SSRN eLibrary Search Results
JEL Code: K34
411,639 Total downloads
Showing Papers 181 - 230 of 2,347
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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
46 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

Incl. Electronic Paper Directions for Tax Administration: Two Recent Reports
Federal Law Review, Vol. 22, pp. 461, 1994
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 26, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper Chasing Islamic Finance: A Framework to Assess the Potential Benefits of Australian Tax Reforms to Facilitate Islamic Finance
Review of Business, Vol. 32, No. 2, pp. 58 - 70, 2012
Brett Freudenberg and Mahmood Nathie
Griffith University - Griffith Business School and Griffith University
Date Posted: September 25, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Everything You Always Wanted to Know About Farid But Were Afraid to Ask
Florida Tax Review, Vol. 13, 2012, Hofstra Univ. Legal Studies Research Paper No. 12-22
Linda Galler
Hofstra University - Maurice A. Deane School of Law
Date Posted: September 25, 2012
Last Revised: January 12, 2013
Accepted Paper Series
161 downloads

Incl. Electronic Paper James Couzens, Andrew Mellon, the 'Greatest Tax Suit in the History of the World,' and Creation of the Joint Committee on Taxation and Its Staff
Virginia Law and Economics Research Paper No. 2012-10, Virginia Public Law and Legal Theory Research Paper No. 2012-61
George K. Yin
University of Virginia School of Law
Date Posted: September 24, 2012
Last Revised: January 16, 2013
Accepted Paper Series
371 downloads

Incl. Electronic Paper Privatizing Government Services in the Era of ALEC and the Great Recession
University of Toledo Law Review, Vol. 43, No. 503, Spring 2012, Penn State Law Research Paper No. 22-2012
Ellen Dannin
Penn State Law
Date Posted: September 23, 2012
Last Revised: October 31, 2012
Accepted Paper Series
67 downloads

Incl. Electronic Paper Taxing Exchange-Traded Notes and the Future of Variable Prepaid Forward Contracts
Joseph Pahl
Northwestern University - School of Law
Date Posted: September 22, 2012
Last Revised: October 31, 2012
Working Paper Series
99 downloads

Incl. Electronic Paper Change We Can't Believe In...Or Afford: Why the Timing is Wrong to Reduce the Estate Tax on the Wealthiest Americans
University of Memphis Law Review, Vol. 42, p. 493, Spring 2012
Phyllis Smith
Florida A&M University College of Law
Date Posted: September 21, 2012
Accepted Paper Series
60 downloads

Incl. Electronic Paper The Connection between Competitiveness and International Taxation
Tax Law Review, Vol. 65, pp. 349, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-29
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: September 21, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper The Federal Government’s War on Marriage AKA the Marriage Penalty Tax: Unfair to Individuals and Harmful to Society
Mays Business School Research Paper No. 2012-79
Floyd W. Carpenter , Dennis R. Lassila and Murphy Smith
Murray State University - College of Business , Texas A&M University (TAMU) - Department of Accounting and Murray State University - College of Business
Date Posted: September 20, 2012
Last Revised: December 23, 2012
Working Paper Series
61 downloads

Incl. Electronic Paper 'Perpetual Trusts: The Walking Dead' and 'Congress Should Effectively Curb GST Exemption for Perpetual Trusts'
Tax Notes, Vol. 136, No. 10, 2012, U of Michigan Law & Econ Research Paper No. 12-019, U of Michigan Public Law Research Paper No. 290
Lawrence W. Waggoner and Calvin H. Johnson
University of Michigan Law School and University of Texas at Austin - School of Law
Date Posted: September 18, 2012
Last Revised: September 24, 2012
Accepted Paper Series
74 downloads

Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report: Canada
Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law, Institute for Austrian and International Tax Law (2012, Forthcoming)
Allison Christians
McGill University - Faculty of Law
Date Posted: September 18, 2012
Last Revised: March 28, 2013
Accepted Paper Series

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain , John Prebble and Kristina Bunting
affiliation not provided to SSRN , Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: September 17, 2012
Last Revised: September 19, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper Post-NFIB: Does the Taxing Clause Give Congress Unlimited Power?
136 Tax Notes 1309 (2012), Case Legal Studies Research Paper No. 2012-31
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: September 17, 2012
Accepted Paper Series
104 downloads

Incl. Electronic Paper Organisational Review of the Inland Revenue Department
Report to the Minister of Revenue, 1994, Victoria University of Wellington Legal Research Paper
Ivor Richardson , David Edwards , David Henry and Murray Horn
Victoria University of Wellington - Faculty of Law , Deloitte Research , Government of New Zealand and Government of New Zealand
Date Posted: September 16, 2012
Accepted Paper Series
7 downloads

Incl. Electronic Paper Child Care, Work, and the Federal Income Tax
American Journal of Tax Policy, Vol. 3, pp. 153-193, 1984, Georgetown Public Law Research Paper No. 12-132
Brian Wolfman
Georgetown University Law Center
Date Posted: September 15, 2012
Accepted Paper Series
6 downloads

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets
Accounting Review, Forthcoming
Diana Falsetta , Tim Rupert and Arnold Wright
University of Miami - Department of Accounting , Northeastern University and Northeastern University - Accounting Area
Date Posted: September 14, 2012
Accepted Paper Series

Incl. Electronic Paper Reducing Tax Avoidance by Changing Structures, Processes and Drafting
TAX AVOIDANCE AND THE RULE OF LAW, IBFD Publications and Australian Tax Research Foundation, Amsterdam, 1997
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 12, 2012
Accepted Paper Series
22 downloads

Incl. Electronic Paper Time for Permanent Estate Tax Reform
University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: September 12, 2012
Last Revised: September 20, 2012
Accepted Paper Series
368 downloads

Incl. Electronic Paper Why Tax High-Cost Employer Health Plans?
New York University School of Law, Tax Law Review, Forthcoming, Minnesota Legal Studies Research Paper No. 12-41
Amy Monahan
University of Minnesota - Twin Cities - School of Law
Date Posted: September 11, 2012
Working Paper Series
72 downloads

Incl. Electronic Paper Beneficial Ownership: What Does History (and Maybe Policy) Tell Us
Sydney Law School Research Paper No. 12/66
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: September 10, 2012
Accepted Paper Series
162 downloads

Incl. Electronic Paper Jesus and the Anti-Injunction Act
Tax Notes, Vol. 136, No. 11, September 10, 2012
Bryan Camp
Texas Tech University School of Law
Date Posted: September 10, 2012
Accepted Paper Series
51 downloads

Taxpayer Constitutional Rights: Critical Approach Chilean Legal Doctrine
Lus et Praxis [online] 2002, Vol. 8, No .2, pp. 299-357, ISSN 0718-0012
Patricio Masbernat
Iberoamerican Research Group on Legal Studies of the Bussines
Date Posted: September 10, 2012
Accepted Paper Series

Incl. Electronic Paper Inflation and Capital Gains
Tax Notes, Vol. 75, No. 9, 1997
Bruce Bartlett
Independent
Date Posted: September 09, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper Jurisprudential Perspectives of Taxation Law: Manifesto
John Prebble
Victoria University of Wellington
Date Posted: September 09, 2012
Working Paper Series
85 downloads

Incl. Electronic Paper Grandparents and Accessory Dwelling Units: Preserving Intimacy and Independence
Notre Dame Legal Studies Paper No. 12-72
Margaret F. Brinig
Notre Dame Law School
Date Posted: September 08, 2012
Working Paper Series
41 downloads

Incl. Electronic Paper International Fiscal Association Conference: Key Note Address
New Zealand Journal Taxation of Law and Policy, Vol. 2, No. 8, pp. 133, 2002
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: September 06, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Basis and Basketball: A One-Act Story of First Norwest Industries of America, Inc. v. Commissioner (aka the Seattle Supersonics Case)
Bridget J. Crawford
Pace University School of Law
Date Posted: September 04, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper Use of Money Interest: A Fair Deal for Taxpayers?
New Zealand Business Law Quarterly, Forthcoming
Peter Vial
University of Auckland - Department of Commercial Law
Date Posted: September 04, 2012
Accepted Paper Series
5 downloads

Incl. Electronic Paper Tax and Corporate Governance: Exploring the Connect
Journal on Governance, Vol. 1, No. 5, pp. 451-463, 2012
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2012
Accepted Paper Series
59 downloads

Incl. Electronic Paper Cross Border Charitable Giving and Taxation: The Netherlands
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: August 22, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper It’s Not a Rule: A Better Way to Understand the Definition of Income
Florida Tax Review, Vol. 13, 2012, Temple University Legal Studies Research Paper No. 2012-32
Alice G. Abreu and Richard K. Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Date Posted: August 22, 2012
Last Revised: August 29, 2012
Accepted Paper Series
121 downloads

Incl. Electronic Paper Gift Taxes, Valuation, and the Need for Quarterly Information Returns
Tax Notes, Vol. 136, No. 7, 2012
Jay A. Soled and Bridget J. Crawford
Rutgers University and Pace University School of Law
Date Posted: August 20, 2012
Accepted Paper Series
38 downloads

Incl. Electronic Paper Mutual Funds, Fairness, and the Income Gap
Alabama Law Review, Forthcoming, Loyola University Chicago School of Law Research Paper No. 2012-013
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: August 18, 2012
Last Revised: March 23, 2013
Accepted Paper Series
84 downloads

Tax Planning in an International Environment
Asian Institute of International Financial Law Seminar Series, University of Hong Kong, September 2010
Sarah A. Hinchliffe
Harvard University
Date Posted: August 17, 2012
Accepted Paper Series

Taxation Implications for Foreign Employees in Hong Kong
(2010) 3 Hong Kong Lawyer 24-30
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Taxing Times
(2010) 84(2) Law Institute Journal 46-49
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis
Asian Institute of International Financial Law Seminar Series, University of Hong Kong, February 2010
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Use of Forensic Accounting Experts in Tax Cases as Identified in Court Opinions
Journal of Forensic & Investigative Accounting, Vol. 4, Issue 2, 2012
Brigitte W. Muehlmann , Priscilla Ann Burnaby and Martha A. Howe
Suffolk University , Bentley University and Bentley University
Date Posted: August 16, 2012
Accepted Paper Series
147 downloads

Incl. Electronic Paper Beyond Chance? The Persistence of Performance in Online Poker
Rogier J.D. Potter van Loon , Martijn J. Van den Assem and Dennie Van Dolder
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) , Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: August 15, 2012
Last Revised: August 21, 2012
Working Paper Series
903 downloads


 

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