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Authors: 271,779
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SSRN eLibrary Search Results
JEL Code: K34
543,371 Total downloads
Showing Papers 1,851 - 1,900 of 3,004
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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
1 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
2 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
6 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
3 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
15 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
69 downloads

Incl. Electronic Paper Distortionary Taxation of Human Capital Acquisition Costs
Michael Simkovic
Fordham University School of Law
Date Posted: January 20, 2015
Working Paper Series
26 downloads

Incl. Electronic Paper Wynne v. Comptroller: Striking a Balance between State Sovereignty and Interstate Commerce
Forthcoming in State Tax Notes (Feb. 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: January 26, 2015
Accepted Paper Series
45 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
24 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
60 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
60 downloads

Incl. Electronic Paper Income Taxation and Risk-Taking
David Hasen
University of Colorado School of Law
Date Posted: January 02, 2015
Last Revised: January 06, 2015
Working Paper Series
63 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
10 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
8 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
48 downloads

Incl. Electronic Paper Taxation and Surveillance: An Agenda
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: January 13, 2015
Working Paper Series
102 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
8 downloads

Incl. Electronic Paper Tax Regulation, Transportation Innovation, and the Sharing Economy
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
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
69 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
24 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
15 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
31 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
44 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
6 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
Date Posted: December 13, 2014
Accepted Paper Series
17 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
26 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
4 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
244 downloads

Incl. Electronic Paper Thomas Piketty and Inequality: Legal Causes and Tax Solutions
Emory Law Journal Online, Vol. 64, 2015, Pepperdine University Legal Studies Research Paper No. 2014/32
Paul L. Caron
Pepperdine University - School of Law
Date Posted: December 09, 2014
Accepted Paper Series
148 downloads

Incl. Electronic Paper How Do Employment Tax Credits Work? An Analysis of the German Inheritance Tax
Benedikt Franke , Dirk Simons and Dennis Voeller
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: December 09, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1
Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1 , August 2014
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 3, Special, p 254
Journal of Chinese Tax and Policy, Vol. 3, Special, p 254, May 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Editorial and Table of Contents for: Journal of Chinese Tax and Policy, Vol. 3, No.2
Journal of Chinese Tax and Policy, Vol. 3, No.2, p.254, August 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Analysis of the Effect of the VAT on the Size of the Government and Recommendation on the Reform of the VAT in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.56-71, August 2014
Ying WANG and Qi Fan
Shanghai Finance University and Shanghai Finance University
Date Posted: December 08, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Empirical Study on the Income Redistributive Effect of Personal Income Tax in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.42-55, August 2014
Ying Wan
Jiangxi University of Finance and Economics
Date Posted: December 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Study on the Improvement of Supportive Taxation Policy for Social Organisations
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.15-41, August 2014
Dongsheng Jin , Zewen Yuan and Ping Ling
Fiscal Science Research Centre of the State Administration of Taxation , Independent and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Economic Analysis of Pilot Property Tax
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.2-14 , August 2014
Dan Cheng
Jinan University
Date Posted: December 08, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Regressive Effects and Countermeasures of Individual Income Tax Deferred Pension Insurance
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 286-304, August 2013
Xiangyou Wu
Minjiang University - Newhuadu Business School
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Re-Perceiving the Tax Allocation Relationship Between Government and Residents in the National Income
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 305-319, August 2013
Dongsheng Jin and zhou huawei
Fiscal Science Research Centre of the State Administration of Taxation and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Impact of Tax Holidays on Renewable Energy Project Developments in China: A Cost Benefit Analysis
Journal of Chinese Tax and Policy, Vol. 3, No. 2, pp. 270 - 285, August 2013
Eva Huang and Nicholas R Underwood
University of Sydney Business School - Discipline of Business Law and Independent
Date Posted: December 08, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Income Tax Reform, Ownership Structure, and Corporate Finance Behaviour
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 255-269, August 2013
Zhigang Qin and Jiao Cui
Xiamen University - School of Economics and Postal Savings Bank of China (PSBC), Ning Bo Branch
Date Posted: December 07, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era
Florida Tax Review, Vol. 16, No. 429, 2014, U of Maryland Legal Studies Research Paper No. 2014-44
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Date Posted: December 07, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
113 downloads

Incl. Electronic Paper Mashantucket Pequot Tribe v. Town of Ledyard: The Preemption of State Taxes Under Bracker, the Indian Trader Statutes, and the Indian Gaming Regulatory Act
Connecticut Law Review, Vol. 47, No. 1, 2014
Edward A. Lowe
University of Connecticut - School of Law
Date Posted: December 05, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper Abuse of Law in Hungarian Taxation
In: Billur Yalti (ed.), Vergiden kacinmanin önlenmesi: Ulusal ve Uluslararasi vergi hukukunda alman önlemler (Preventing tax avoidance: National and international tax law measures), Koc Üniversitesi, Beta Basim, Istanbul, 2014, pp. 103-139 ,
Daniel Deak
Corvinus University of Budapest
Date Posted: December 04, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Six Degrees of Graduation: Law and Economics of Variable Sanctions
Columbia Law and Economics Working Paper No. 508
Alex Raskolnikov
Columbia University - Law School
Date Posted: December 02, 2014
Working Paper Series
43 downloads

Incl. Electronic Paper The Role of Tax in Choice of Location of Intellectual Property
UNSW Business School Research Paper No. 2014 TABL 1001
Michael Walpole and Nadine Riedel
UNSW Australia Business School, School of Taxation and Business Law, & ATAX and Oxford University CBT
Date Posted: December 02, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper China's Tax Legislation: Legalism or Functionalism?
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 188-225, May 2013
Yansheng Zhu
Xiamen University
Date Posted: December 01, 2014
Last Revised: December 07, 2014
Accepted Paper Series
14 downloads


 

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