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Abstracts: 618,709
Full Text Papers: 515,139
Authors: 285,841
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Last 12 months: 11,604,384
Last 30 days: 808,736

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SSRN eLibrary Search Results
JEL Code: K34
589,178 Total downloads
Showing Papers 1,851 - 1,900 of 3,136
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Incl. Electronic Paper Understanding Lockout
Tax Law Review, 2016 Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: July 29, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'
(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 29, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: United States
(Annual Congress Milan 2015), IBFD Amsterdam (2016 Forthcoming), Indiana Legal Studies Research Paper No. 319
Stephen W. Mazza , Leandra Lederman and Steve R. Johnson
University of Kansas - School of Law , Indiana University Maurer School of Law and Florida State University - College of Law
Date Posted: July 28, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Rethinking the RRSP's Benefits
Chris Reed
Independent
Date Posted: July 28, 2015
Last Revised: July 30, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Deriving the Expected Value of the Tax Underreporting Rate
2 Journal on Policy & Complex Systems (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 28, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Charakterystyka Centrów Finansowych Offshore – Tzw. Rajów Podatkowych (Offshore Financial Centre (OFC) Characteristics - The So Called Tax Havens)
Piotr Wisniewski
Warsaw School of Economics - Corporate Finance Unit, Institute of Finance, College of Management and Finance
Date Posted: July 27, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Attacking Profit Shifting: The Approach Everyone Forgets
Tax Notes, Vol. 148, No. 2, 2015
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: July 27, 2015
Working Paper Series
54 downloads

Incl. Electronic Paper The Consolidation Trap: Empirical Evidence from Differences in Earnings Management Incentives and Practices in Brazil
Advances in Scientific and Applied Accounting. São Paulo, v.6, n.2, p. 137-155, 2013,
Jose Elias Feres de Almeida , Guillermo Oscar Braunbeck , Fernanda Furuta and Nelson Carvalho
Federal University of Espirito Santo (UFES) , University of São Paulo , Insper Institute of Education and Research and University of Sao Paulo (USP)
Date Posted: July 27, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Transition to Retirement Provisions: A Critical Analysis and a Consideration of Policy Alternatives
Revenue Law Journal, Vol. 23, No. 1, pp. 1-22, 2013
Rami Hanegbi
Deakin University - Deakin Law School
Date Posted: July 23, 2015
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Improving Our Superannuation Regime: A Post-Henry Review Look at Superannuation Taxation, Raising Superannuation Balances and Longevity Insurance
Australian Tax Forum, Vol. 25, 2010
Rami Hanegbi
Deakin University - Deakin Law School
Date Posted: July 23, 2015
Accepted Paper Series

Incl. Electronic Paper Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents
New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: July 14, 2015
Accepted Paper Series
96 downloads

Incl. Electronic Paper Economic Analysis in Fiduciary Monitoring Disputes Following the Supreme Court's 'Tibble' Ruling
D. Lee Heavner and Susan Mangiero
Analysis Group, Inc. and Fiduciary Leadership, LLC
Date Posted: July 14, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Last Revised: July 29, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Responsibility of Judges in Interpreting Tax Legislation: Japan's Experience
Osgoode Hall Law Journal 52.2 (2015) : 491-512
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Beyond the U.S. News Index: A Better Measure of Law School Diversity
101 Iowa Law Review Online (2015 Forthcoming)
Jack Manhire
Texas A&M University School of Law
Date Posted: July 11, 2015
Last Revised: July 25, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper Preventing Congressional Violations of Taxpayer Privacy
Tax Lawyer, Forthcoming, Virginia Public Law and Legal Theory Research Paper No. 36, Virginia Law and Economics Research Paper No. 20
George K. Yin
University of Virginia School of Law
Date Posted: July 10, 2015
Last Revised: July 16, 2015
Working Paper Series
44 downloads

Incl. Electronic Paper Targets' Tax Shelter Participation and Takeover Premiums
Travis Chow , Kenneth J. Klassen and Yanju Liu
Singapore Management University - School of Accountancy , University of Waterloo - School of Accounting and Finance and Singapore Management University - School of Accountancy
Date Posted: July 09, 2015
Working Paper Series
32 downloads

Incl. Electronic Paper Tax Benefit Preservation Plans
Thomas Jason Boulton and Terry Nixon
Miami University and Miami University
Date Posted: July 09, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Limits on State Regulation of Religious Organizations: Where We Are and Where We Are Going
Notre Dame Legal Studies Paper No. 1521
Lloyd Hitoshi Mayer
Notre Dame Law School
Date Posted: July 08, 2015
Last Revised: July 11, 2015
Working Paper Series
103 downloads

Incl. Electronic Paper Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Bulletin for International Taxation, Vol. 69, No. 6/7, pp. 326-333, 2015, Sydney Law School Research Paper No. 15/59
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper Substance Based Approach
Chapter 3, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases (IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Dominion
Chapter 5, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases ((IBFD, Amsterdam, 2013)
Saurabh Jain
University of New England (Australia) - School of Law
Date Posted: July 06, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Dealing with Disputes About Taxation in a ‘Fair’ Way
Tania Sourdin
Australian Centre for Justice Innovation (ACJI)
Date Posted: July 06, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Why Do Law Students Want to Become Tax Lawyers?
Tax Lawyer, Vol. 68, No. 305, 2015, Hofstra Univ. Legal Studies Research Paper No. 2015-08
Linda Galler
Hofstra University - Maurice A. Deane School of Law
Date Posted: July 03, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Olympic Game Host Selection and the Law: A Qualitative Analysis
Villanova Sports and Entertainment Law Journal, Vol. 23, No. 1, 2016 Forthcoming
Ryan Gauthier
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: July 02, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
eJournal of Tax Research Volume 11, Number 3, December 2013
Saurabh Jain , John Prebble and Kristina Bunting
University of New England (Australia) - School of Law , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: July 02, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Surcharges and Penalties in Tax Law: The Netherlands
R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Arnaud Booij , Sigrid Hemels and Charlotte Bikkers
Leiden University - Leiden Law School , Erasmus University Rotterdam (EUR) - Erasmus School of Law and De Bont Advocaten
Date Posted: June 30, 2015
Working Paper Series
1 downloads

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 29, 2015
Accepted Paper Series

Incl. Electronic Paper A Interpretação da conduta das partes, os usos e os costumes na Convenção das Nações Unidas sobre Contratos de Compra e Venda Internacional de Mercadorias (CISG) (The Interpretation of the Parties' Conduct, the Uses and Customs in the United Nations Convention on Contracts for the International Sale of Goods (CISG)
VENOSA, Silvio; GAGLIARDI, Rafael. Comentários à Convenção das Nações Unidas sobre a Compra e Venda Internacional de Mercadorias-CISG. São Paulo: Atlas, Forthcoming,
Thiago Luís Santos Sombra
University of Brasília (UnB)
Date Posted: June 28, 2015
Last Revised: June 29, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Denial of IRS Access to its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Accepted Paper Series
62 downloads

Incl. Electronic Paper How I Learned to Stop Worrying and Love Our Homeowner Tax Rules
David Hasen
University of Colorado School of Law
Date Posted: June 26, 2015
Last Revised: July 10, 2015
Working Paper Series
140 downloads

Incl. Electronic Paper Taxpayers’ Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on The Hybrid Norms of International Taxation
Pace Law Review, Vol. 34, No. 3, 2014
Limor Riza
Carmel Academic Center, School of Law
Date Posted: June 25, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Corrective Progressivity
Eric A. Kades
William & Mary Law School
Date Posted: June 22, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Many Unhappy Returns: The Need for Increased Tax Penalties for Identity Theft-Based Refund Fraud
Vol. 18, Fla. Tax Rev., Forthcoming
Pippa Browde
University of Montana - School of Law
Date Posted: June 20, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Income According to Ordinary Concepts – The Jurisprudence of Justice Graham Hill
Australian Tax Forum, Vol. 28, No. 1, pp. 189-202, 2013, Sydney Law School Research Paper No. 15/54
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 19, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper A Part IVA that goes the Other Way? The Rule against Double Taxation
Australian Tax Forum, Vol. 27, No. 3, pp. 467-484, 2012, Sydney Law School Research Paper No. 15/55
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 19, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Income Inequality and Regressive Taxation in the United States
Interdisciplinary J. Econ. & Bus. Law, vol. 4, Issue 3, pp. 8-28 (2015)
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 17, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper On the Federal Excise Tax Exemption for U.S. Gasoline Exports
Contemporary Tax Journal, vol. 5, issue 1 (2015)
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 17, 2015
Last Revised: July 25, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Rise of the Value-Added Tax - Introduction
The Rise of the Value Added Tax (Cambridge University Press, 2015)
Kathryn James
Monash University - Faculty of Law
Date Posted: June 16, 2015
Accepted Paper Series
14 downloads

Incl. Electronic Paper Form Over Substance in Fifth Circuit Tax Cases
34 Texas Tech L. Rev. 733 (2003)
Bryan Camp
Texas Tech University School of Law
Date Posted: June 12, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper System of Tax Law
Radvan, M. (ed.). System of Financial Law: System of Tax Law : Conference Proceedings. 1. ed. Brno: Masaryk University, Faculty of Law, 2015. p. 18-28, 11 p. ISBN 978-80-210-7827-7.

Date Posted: June 10, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Delay Claiming the RRSP Contribution's Tax Deduction? (When Future Tax Rates are Expected to be Higher)
Chris Reed
Independent
Date Posted: June 10, 2015
Last Revised: July 29, 2015
Working Paper Series
16 downloads

Incl. Electronic Paper Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?
Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 09, 2015
Accepted Paper Series
40 downloads

Incl. Electronic Paper Wittgenstein on Why Tax Law is Comprehensible
[2015] British Tax Review 252, Issue 2
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 08, 2015
Accepted Paper Series
39 downloads

Incl. Electronic Paper The Will to Tax Avoidance: Nietzsche and Libertarian Jurisprudence
[2014] J. Juris. 321.
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: June 06, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Taxation of Cross-Border Interest in Australia
Cahiers De Droit Fiscal International: Studies on International Fiscal Law, Vol. 93b, Sdu Uitgevers: The Netherlands, 2008, Sydney Law School Research Paper No. 15/49
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 04, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Safe Harbors, Sure Shipwrecks
UC Davis Law Review, Vol. 49, 2016, U of Texas Law, Law and Econ Research Paper
Susan C. Morse
University of Texas at Austin - School of Law
Date Posted: June 03, 2015
Accepted Paper Series
131 downloads

Incl. Electronic Paper Source as a Solution to Residence
Florida Tax Review, Vol. 17, No. 6, 2015, Washington University in St. Louis Legal Studies Research Paper No. 15-06-01
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: June 03, 2015
Accepted Paper Series
68 downloads

Incl. Electronic Paper Qualification of Taxable Entities and Treaty Protection: National Report for Australia
CAHIERS DE DROIT FISCAL INTERNATIONAL: STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 99b, M. Lang, C. Staringer, eds., Sdu Uitgevers: The Netherlands, 2014, Sydney Law School Research Paper No. 15/48
Chloe Burnett , C. John Taylor and Jenny Wong
University of Sydney - Faculty of Law , University of New South Wales - School of Business Law and Taxation and KPMG, Australia
Date Posted: June 03, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach
World Tax Journal, Vol. 6, No. 1, pp. 40-76, 2014, Sydney Law School Research Paper No. 15/47
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 03, 2015
Accepted Paper Series
23 downloads


 

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