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Abstracts: 653,456
Full Text Papers: 546,993
Authors: 301,488
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To date: 95,133,285
Last 12 months: 12,186,469
Last 30 days: 1,168,455

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SSRN eLibrary Search Results
JEL Code: H29
65,590 Total downloads
Showing Papers 201 - 250 of 383
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Incl. Electronic Paper The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums
Tulane Public Law Research Paper Forthcoming, Boston College Law School Legal Studies Research Paper Forthcoming
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 12, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Introducing a General Anti-Avoidance Rule (GAAR): Ensuring that a GAAR Achieves its Purpose
Tax Law IMF Technical Note, 2016/1, IMF Legal Department, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) - Fiscal and Financial Law Unit and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: February 08, 2016
Accepted Paper Series
16 downloads

Incl. Fee Electronic Paper Moving Towards a Single Labour Contract: Transition vs. Steady-State
CEPR Discussion Paper No. DP11030
Juan Jose Dolado , Etienne Lalé and Nawid Siassi
Universidad Carlos III de Madrid - Department of Economics , University of Bristol and University of Konstanz - Faculty of Economics and Statistics
Date Posted: January 12, 2016
Working Paper Series

Incl. Electronic Paper Important Developments in Federal Income Tax
State Bar of South Dakota Tax Update XXXVII (December 11, 2015)
Edward A. Morse
Creighton University - School of Law
Date Posted: January 07, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Taxes on 'Consignments' or 'Stock Transfer' of Goods in India: Revisiting the Stillborn
VAT and Service Tax Cases, (2015) 86 VST (Journal) 1-42
Tarun Jain
Supreme Court of India
Date Posted: January 04, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Moving Towards a Single Labour Contract: Transition vs. Steady-State
Juan Jose Dolado , Etienne Lalé and Nawid Siassi
Universidad Carlos III de Madrid - Department of Economics , University of Bristol and University of Konstanz - Faculty of Economics and Statistics
Date Posted: December 13, 2015
Last Revised: December 23, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Healthy Eco-Systems: The ATO and the Practitioner – Developing a Working Model, (Presentation Slides)
Taxation Institute of Australia, 2008 North Queensland Convention: Tax Safari, Cairns, 16 May 2008
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: November 30, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Un Modelo De Elección De Medidas Tributarias. El Caso De América Latina (A Choice Model of Tax Measures. The Latin America Case)
Revista de Economía Institucional Vol. 17, 32, primer semestre de 2015,
Victor Mauricio Castañeda Rodríguez
National University of Colombia
Date Posted: November 10, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Revisiting the Taxation of Fringe Benefits
Washington Law Review, Vol. 91, 2016, Forthcoming, UNC Legal Studies Research Paper No. 2679062
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: October 25, 2015
Accepted Paper Series
135 downloads

Incl. Electronic Paper The Rise of the Donor Advised Fund: Congress Should Respond with a Payout for Some DAFs and New Rules for Noncash Contributions
CUA Columbus School of Law Legal Studies Research Paper No. 2677297
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: October 23, 2015
Last Revised: January 07, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper Professional Taxes: A Missing Link in the 'GST' Design?
VAT and Service Tax Cases, (2015) 84 VST (Journal) 42-64
Tarun Jain
Supreme Court of India
Date Posted: October 23, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines
The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., Florida Tax Review, Forthcoming, UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Walter Hellerstein
University of Georgia School of Law
Date Posted: October 14, 2015
Last Revised: November 12, 2015
Accepted Paper Series
71 downloads

Incl. Electronic Paper Tax Deductibility of Debt Interest is Not a Subsidy
Yusuke Horiguchi
International Monetary Fund (IMF) - Asia and Pacific Department (retired)
Date Posted: September 16, 2015
Last Revised: September 25, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper User-Friendly Taxpaying
UNC Legal Studies Research Paper No. 2660218
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 15, 2015
Last Revised: November 07, 2015
Working Paper Series
136 downloads

Incl. Electronic Paper Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Last Revised: September 07, 2015
Accepted Paper Series
29 downloads

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Incl. Electronic Paper Federal Tax Procedure - Practitioner Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
68 downloads

Incl. Electronic Paper Federal Tax Procedure - Student Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
228 downloads

Incl. Electronic Paper Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: July 14, 2015
Last Revised: July 30, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper The Denial of IRS Access to Its Adversary's Playbook
South Dakota Law Review, Vol. 60, 232, 2015
Allen D. Madison
University of South Dakota Law School
Date Posted: June 27, 2015
Last Revised: August 07, 2015
Accepted Paper Series
72 downloads

Incl. Electronic Paper The Impact of Gasoline Subsidy Removal on the Transportation Sector in Nigeria
Ismail O. Soile, Hezekiah Tsaku, and Bilikisu Musa Yar'Adua, “The Impact of Gasoline Subsidy Removal on the Transportation Sector in Nigeria.” American Journal of Energy Research, vol. 2, no. 3 (2014): 60-66. doi: 10.12691/ajer-2-3-3.,
Ismail Soile , Hezekiah Tsaku and Bilikisu Musa-Yar'Adua
University of Dundee - Centre for Energy, Petroleum and Mineral Law & Policy (CEPMLP) , University of Dundee and University of Dundee
Date Posted: June 20, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tax Policy in MENA Countries: Looking Back and Forward
IMF Working Paper No. 15/98
Mario Mansour
International Monetary Fund (IMF) - Fiscal Affairs Department
Date Posted: June 02, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Section 40(a)(iib) of the Income Tax Act: Appraising Fiscal Autonomy Concerns of the States
Current Tax Reporter, (2015) 276 CTR (Articles) 65-80
Tarun Jain
Supreme Court of India
Date Posted: May 21, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper Property Tax Fairness in Multnomah County, Oregon
Fred Thompson , Kawika Pierson and Robert W. Walker
Willamette University - Atkinson Graduate School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Willamette Center for Governance and Public Policy Research
Date Posted: April 14, 2015
Working Paper Series
15 downloads

Incl. Electronic Paper Taxing Honesty
118 W. Va. L. Rev. 147
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: April 01, 2015
Last Revised: January 05, 2016
Accepted Paper Series
38 downloads

Incl. Electronic Paper Judicial Discipline: A matter of Principle for Quasi-Judicial Forums
Excise Law Times, (2015) Vol. 317 (March 2015)(pp. A59-A72).
Tarun Jain
Supreme Court of India
Date Posted: March 15, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Raising Finance to Support Developing Country Action: Some Economic Considerations
Grantham Research Institute on Climate Change and the Environment Working Paper No. 36
Alex Bowen
Grantham Research Institute on Climate Change and the Environment, LSE
Date Posted: March 10, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper A Tax Audible: Coaches and Buyouts
Vanderbilt Law Review, Vol. 68, 2015, FSU College of Law, Public Law Research Paper No. 742, FSU College of Law, Law, Business & Economics Paper No. 15-9
Jeffrey H. Kahn
Florida State University - College of Law
Date Posted: March 04, 2015
Accepted Paper Series
104 downloads

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
155 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: January 26, 2016
Accepted Paper Series
558 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
128 downloads

Incl. Electronic Paper Cancellation of Debt and Related Transactions
Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Date Posted: February 11, 2015
Last Revised: March 11, 2015
Accepted Paper Series
466 downloads

Incl. Fee Electronic Paper Taxes and Entrepreneurship in OECD Countries
Contemporary Economic Policy, Vol. 33, Issue 2, pp. 369-380, 2015
Mina Baliamoune-Lutz
University of North Florida
Date Posted: February 07, 2015
Accepted Paper Series

Incl. Electronic Paper When the Bough Breaks: The U.S. Tax Court's Branch Difficulties
34 ABA Tax Section NewsQuarterly 10 (Winter 2015), Indiana Legal Studies Research Paper No. 311
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: February 01, 2015
Last Revised: March 31, 2015
Accepted Paper Series
62 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
15 downloads

Incl. Electronic Paper Trusting Politicians with Our Money is like Leaving a Cat in Charge of a Cream Jug (A debate on Illogical Endowment, Rational Depletion of Entrusted Capital in a Monopoly Industry, and Total Decentralization of Governmental Services.)
Andreas Erick Kohl Martinez
Independent
Date Posted: January 20, 2015
Working Paper Series
51 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
56 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: October 27, 2015
Accepted Paper Series
234 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
17 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
336 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
143 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
57 downloads

BEPS and Aggressive Tax Planning: Are the BEPS-OECD Measures to Tackle Tax Treaty Abuse and Aggressive Tax Planning Feasible for Countries in South America and the Sub-Saharan African Region?
The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead', Irma Johanna Mosquera Valderrama, Intertax, Kluwer Law International, Issue 10, pp. 615–627,
Irma Johanna Mosquera Valderrama
International Bureau for Fiscal Documentation (IBFD)
Date Posted: November 22, 2014
Last Revised: November 03, 2015
Accepted Paper Series

Legitimacy of OECD Multilateral Instruments and the BEPS in Non-OECD (Developing) Countries
I.J. Mosquera Valderrama, Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism, 3 World Tax J. (2015), Journals IBFD
Irma Johanna Mosquera Valderrama
International Bureau for Fiscal Documentation (IBFD)
Date Posted: November 22, 2014
Last Revised: November 03, 2015
Accepted Paper Series

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: March 20, 2015
Accepted Paper Series
149 downloads

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity
John Passant
Australian National University (ANU), College of Arts and Social Sciences, School of Politics & International Relations, Students
Date Posted: November 06, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Taxes in Albania in 2008-2010
AL-Tax Center online, 2011
Eduart Gjokutaj
AL-TAX
Date Posted: November 01, 2014
Accepted Paper Series
9 downloads

Tax Performance in Albania, 1994-2011
Eduart Gjokutaj
AL-TAX
Date Posted: October 30, 2014
Working Paper Series


 

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