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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 562,349
Full Text Papers: 464,756
Authors: 260,962
Papers Received in
  Last 12 months:
64,055

Paper Downloads:
To date: 78,100,846
Last 12 months: 9,693,149
Last 30 days: 663,694

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  References:
262,813
Total References: 9,037,053
Papers with Cites: 242,351
Total Citation
  Links:
5,983,823
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,166,287


SSRN eLibrary Search Results
JEL Code: H29
51,900 Total downloads
Showing Papers 201 - 250 of 324
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Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: August 21, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Politics of State Energy Severance Taxes in the Shale Era
APSA 2014 Annual Meeting Paper
Barry G. Rabe and Rachel L. Hampton
University of Michigan - Gerald Ford School of Public Policy and University of Michigan Law School - JD Candidate Author
Date Posted: August 14, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Political Activity Limits and Tax Exemption: A Gordian's Knot
Virginia Tax Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: August 05, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper Taxes and International Risk Sharing
FRB International Finance Discussion Paper No. 1110
Brendan Epstein , Rahul Mukherjee and Shanthi Ramnath
Board of Governors of the Federal Reserve System - Advanced Foreign Economies Section , Global Detention Project, Programme for the Study of Global Migration, Graduate Institute (IHEID), Geneva and U.S. Treasury Department
Date Posted: August 02, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law
Northwestern University Law Review, Vol. 108, No. 3, 2014, Univ. of Wisconsin Legal Studies Research Paper No. 1274
Anuj C. Desai
University of Wisconsin Law School
Date Posted: July 30, 2014
Last Revised: August 22, 2014
Accepted Paper Series
74 downloads

Incl. Electronic Paper Human Equity? Regulating the New Income Share Agreements
Vanderbilt Law Review, Vol. 68, 2015, Forthcoming, Tulane Public Law Research Paper, Boston College Law School Legal Studies Research Paper No. 332
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: July 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Last Revised: August 14, 2014
Accepted Paper Series
176 downloads

Incl. Electronic Paper Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation
Tax Law Review, Vol. 68, Forthcoming
John R. Brooks II
Georgetown University Law Center
Date Posted: June 22, 2014
Accepted Paper Series
28 downloads

Incl. Electronic Paper Alms to the Rich: The Façade Easement Deduction
Virginia Tax Review, Forthcoming
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: June 11, 2014
Last Revised: June 25, 2014
Accepted Paper Series
64 downloads

Incl. Electronic Paper Forum for Appeal against CESTAT Orders: A Case of Unabated Confusion and Need for Reform
Excise and Customs Reporter, Vol. 201 (April 2014) (pp. 49SF-77SF).
Tarun Jain
Supreme Court of India
Date Posted: May 13, 2014
Last Revised: May 14, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Role of the Automatic Stabilizers in Modern Economy
Ekonomika, Vol 60, Issue 1, pp 158-166, 2014
Stevan Lukovic
University of Kragujevac - Faculty of Economics
Date Posted: May 07, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper An Analysis of Challenging the Commissioner’s Discretionary Powers Invoked in Terms of Sections 74A and 74B of the Income Tax Act 58 of 1962, in Light of the Constitution of the Republic of South Africa 108 of 1996
Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: April 20, 2014
Last Revised: April 22, 2014
Working Paper Series
63 downloads

Incl. Electronic Paper Reforming Tax Expenditures in Italy: What, Why, and How?
IMF Working Paper No. 14/7
Justin Tyson
International Monetary Fund (IMF)
Date Posted: April 11, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Tax Professionals' View of the Spanish Tax System: Efficiency, Equity and Tax Planning
IEB Working Paper N. 2014/5
Alejandro Esteller-More and José Ma. Duran-Cabré
University of Barcelona and University of Barcelona
Date Posted: March 19, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper The Uneasy Case against Tax Lien Subordination
Pittsburgh Tax Review, Vol. 11, No. 2, 2014, Tulane Public Law Research Paper No. 14-4
Shu-Yi Oei
Tulane Law School
Date Posted: March 19, 2014
Last Revised: August 08, 2014
Accepted Paper Series
51 downloads

Incl. Electronic Paper The Effect of Tax Enforcement on Tax Morale
Bank of Italy Temi di Discussione (Working Paper) No. 937
Antonio Filippin , Carlo V. Fiorio and Eliana Viviano
Università degli Studi di Milano , University of Milan - Dipartimento di Scienze Economiche, Aziendali e Statistiche and Bank of Italy
Date Posted: March 07, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper Reforming Tax Expenditures in Italy: What, Why, and How?
IMF Working Paper No. 14/6
Justin Tyson
International Monetary Fund (IMF)
Date Posted: March 05, 2014
Working Paper Series
31 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2013
Florida Tax Review, Vol. 15, No. 5, 2014
Martin J. McMahon Jr., Ira B. Shepard and Daniel L. Simmons
University of Florida - Levin College of Law , University of Houston Law Center and University of California, Davis - School of Law
Date Posted: March 03, 2014
Accepted Paper Series
251 downloads

Incl. Electronic Paper The End of Cash, the Income Tax, and the Next 100 Years
Florida State University Law Review, Vol. 41, 2013, FSU College of Law, Public Law Research Paper No. 676, UNC Legal Studies Research Paper No. 2401636, FSU College of Law, Law, Business & Economics Paper
Jeffrey H. Kahn and Gregg D. Polsky
Florida State University - College of Law and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: February 27, 2014
Accepted Paper Series
73 downloads

Incl. Electronic Paper Sigilo Fiscal E Compliance Tributária Nos Estados Unidos (Tax Privacy and Tax Compliance in the United States)
Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)
Joshua D. Blank
New York University School of Law
Date Posted: February 10, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper Pre-Existing Distortions, Inter-Industry Rent Seeking, and the Welfare Cost of Policies Subject to Influence
Economic Papers, Forthcoming
Alex R. W. Robson
Griffith University - Griffith Business School, Department of Accounting, Finance and Economics
Date Posted: February 08, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Exporting FATCA
142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: February 02, 2014
Last Revised: March 20, 2014
Accepted Paper Series
271 downloads

Incl. Electronic Paper Levy of Tax on Services in Jammu and Kashmir: A Contrast with Rest of India
Excise and Customs Reporter, Vol. 201, pp. 4SF-14SF, January 2014
Tarun Jain
Supreme Court of India
Date Posted: January 30, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Van Alen: A Reasonable Consistency
Tax Notes, Vol. 142, No. 2, 2014
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: January 13, 2014
Accepted Paper Series
63 downloads

Incl. Electronic Paper Levying Service Tax on Lotteries: An Enigma for Parliament?
Excise and Customs Reporter, Vol. 200 (December 2013) (pp. 49SF-60SF)
Tarun Jain
Supreme Court of India
Date Posted: January 12, 2014
Last Revised: January 29, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper A Technological Approach to Reforming Japan's Consumption Tax
Boston Univ. School of Law, Law and Economics Research Paper No. 13-56
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 14, 2013
Working Paper Series
66 downloads

Incl. Electronic Paper The Legal Protection of EU Law in Tax Matters: The Impact of FII Group Litigation
Tax Notes International, Vol. 72, No. 10, 2013
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: December 11, 2013
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Dynamics of Public Investment Under Persistent Electoral Advantage
FRB of Philadelphia Working Paper No. 13-43
Marina Azzimonti
Federal Reserve Banks - Federal Reserve Bank of Philadelphia
Date Posted: November 23, 2013
Working Paper Series
4 downloads

Incl. Electronic Paper United States National Report on Tax Privacy
Tax Secrecy and Tax Transparency -- The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013), Forthcoming, NYU School of Law, Public Law Research Paper No. 13-76, NYU Law and Economics Research Paper No. 13-41,
Joshua D. Blank
New York University School of Law
Date Posted: November 02, 2013
Last Revised: February 24, 2014
Accepted Paper Series
74 downloads

Incl. Electronic Paper Green Industrial Policy and the World Trading System
Aaron Cosbey
International Institute for Sustainable Development (IISD)
Date Posted: October 25, 2013
Working Paper Series
26 downloads

Incl. Electronic Paper Graev: Conditional Facade Easement
Tax Notes, Vol. 140, No. 14, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 01, 2013
Accepted Paper Series
65 downloads

Incl. Electronic Paper Rwanda -- Cutting-Edge VAT Compliance
Boston Univ. School of Law, Law and Economics Research Paper No. 13-46
Richard Thompson Ainsworth and Goran Todorov
Boston University - School of Law and Consultant
Date Posted: September 19, 2013
Working Paper Series
58 downloads

Incl. Electronic Paper Taxing Bankrupts
Boston College Law Review, Vol. 55, No. 1, 2014, Forthcoming, Tulane Public Law Research Paper No. 13-16
Shu-Yi Oei
Tulane Law School
Date Posted: September 10, 2013
Last Revised: November 28, 2013
Accepted Paper Series
147 downloads

Incl. Electronic Paper User Fee Design by Canadian Municipalities: Considerations Arising from Case Law
Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 3, 2014
Kelly Isabel Emmerson Farish and Lindsay M. Tedds
Independent and University of Victoria
Date Posted: September 03, 2013
Last Revised: April 30, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance
67 Tax Law Rev. 111 (2013)
Kathleen DeLaney Thomas
UNC Law School
Date Posted: August 26, 2013
Last Revised: July 02, 2014
Accepted Paper Series
230 downloads

Incl. Electronic Paper DICE – Digital Invoice Customs Exchange
Boston Univ. School of Law, Law and Economics Research Paper No. 13-40
Richard Thompson Ainsworth and Goran Todorov
Boston University - School of Law and Consultant
Date Posted: August 22, 2013
Working Paper Series
87 downloads

Incl. Electronic Paper Federal Tax Procedure (2013 2d ed. Nonfootnoted)
John A. Townsend
University of Houston School of Law
Date Posted: August 17, 2013
Last Revised: August 20, 2013
Working Paper Series
192 downloads

Incl. Electronic Paper Federal Tax Procedure (2013 2d ed. Footnoted)
John A. Townsend
University of Houston School of Law
Date Posted: August 17, 2013
Last Revised: August 20, 2013
Working Paper Series
113 downloads

Incl. Electronic Paper VAT -- East African Community: The Tradable Services Problem World-Class Solution
Boston Univ. School of Law, Law and Economics Research Paper No. 13-38
Richard Thompson Ainsworth and Goran Todorov
Boston University - School of Law and Consultant
Date Posted: August 17, 2013
Last Revised: September 18, 2013
Working Paper Series
74 downloads

Incl. Electronic Paper Tackling VAT Fraud: Thirteen Ways Forward
Boston Univ. School of Law, Law and Economics Research Paper No. 13-36
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 15, 2013
Working Paper Series
85 downloads

Incl. Electronic Paper American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward'
Boston Univ. School of Law, Law and Economics Research Paper No. 13-37
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 13, 2013
Working Paper Series
64 downloads

Incl. Electronic Paper What's Wrong with a Federal Inheritance Tax?
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: August 05, 2013
Last Revised: September 17, 2013
Working Paper Series
88 downloads

Incl. Electronic Paper Obama's Gift to the Rich: A Permanent Payroll Tax Holiday
Valparaiso University Law Review, Vol. 48, 2013, Thomas Jefferson School of Law Research Paper No. 2305327
Richard Winchester
Thomas Jefferson School of Law
Date Posted: August 04, 2013
Last Revised: May 28, 2014
Accepted Paper Series
60 downloads

Incl. Electronic Paper Canada's Transfer Pricing Test in the Aftermath of GlaxoSmithKline Inc.: A Critique of the Reasonable Business Person Test
International Transfer Pricing Journal, 2013 (Volume 20), No. 3
Amir Pichhadze
University of Michigan Law School
Date Posted: July 30, 2013
Last Revised: August 05, 2013
Accepted Paper Series
375 downloads

Incl. Electronic Paper Koons: Interest Deduction and FLP Valuation Practice Pointers
Tax Notes, Vol. 140, No. 4, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 22, 2013
Accepted Paper Series
120 downloads

Incl. Electronic Paper Mutual Agreement Procedure under DTAAs: Time to Embrace Arbitration?
Income Tax Reports, (2013) 354 ITR (Journal) 69-80
Tarun Jain
Supreme Court of India
Date Posted: July 07, 2013
Accepted Paper Series
56 downloads

Incl. Electronic Paper Valuing Fractional Interests in Art for Estate Tax Purposes
Tax Notes, Vol. 139, No. 9, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 31, 2013
Accepted Paper Series
111 downloads


 

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