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SSRN eLibrary Statistics:

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Abstracts: 484,961
Full Text Papers: 394,289
Authors: 227,018
Papers Received in
  Last 12 months:
69,054

Paper Downloads:
To date: 66,050,196
Last 12 months: 11,186,953
Last 30 days: 1,033,315

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238,981
Total References: 8,480,523
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: H29
41,913 Total downloads
Showing Papers 21 - 70 of 274
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Incl. Electronic Paper Charitable Giving, Tax Expenditures, and the Fiscal Future of the European Union
Boston Univ. School of Law, Public Law Research Paper No. 13-17, Boston Univ. School of Law, Law and Economics Research Paper No. 13-17
Lilian V. Faulhaber
Boston University - School of Law
Date Posted: May 22, 2013
Working Paper Series
6 downloads

Incl. Electronic Paper Stopping MTIC -- With a 3rd Invoicing Directive
Boston Univ. School of Law, Law and Economics Research Paper No. 13-13
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: May 04, 2013
Working Paper Series
11 downloads

Incl. Electronic Paper The Intricacies of Tax & Globalization
SUNY Buffalo Legal Studies Research Paper No. 2013-043
Sagit Leviner
SUNY Buffalo Law School
Date Posted: April 22, 2013
Last Revised: May 14, 2013
Working Paper Series
61 downloads

Incl. Electronic Paper Section 11C of Central Excise Act, 1944: Judicial Murder of Benevolent Provision
Excise and Customs Reporter, Vol. 196, pp. 43SF-54SF, April 2013
Tarun Jain
Supreme Court of India
Date Posted: April 10, 2013
Accepted Paper Series
4 downloads

Incl. Electronic Paper E-Verify Can Stop Refund Fraud
Boston Univ. School of Law, Law and Economics Research Paper No. 13-6
Richard Thompson Ainsworth and Andrew Shact
Boston University - School of Law and Boston University - School of Law
Date Posted: March 30, 2013
Last Revised: April 24, 2013
Working Paper Series
28 downloads

Incl. Electronic Paper Tax the Rich Till Their Pips Squeak
John R. Passant
Australian National University School of Politics and International Relations
Date Posted: March 26, 2013
Working Paper Series
7 downloads

Incl. Electronic Paper When Sommers are Winters: Do Blanks Denote Revocability?
Tax Notes, Vol. 138, No. 12, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: March 25, 2013
Accepted Paper Series
65 downloads

Incl. Electronic Paper Flat Tax in the EU – 'Something of Craze'?: The Bulgarian Case
Proceedings of 7th International Conference «Economic Integration, Competition and Cooperation», 2-3 April, 2009, Opatija, University of Rijeka – Faculty of Economics, CD with Full papers ,
Emil Kalchev
Bulgarian Academy of Sciences
Date Posted: March 24, 2013
Last Revised: May 22, 2013
Working Paper Series
20 downloads

Incl. Electronic Paper Federal Tax Procedure
John A. Townsend
University of Houston School of Law
Date Posted: March 21, 2013
Working Paper Series
100 downloads

Incl. Electronic Paper Is a Tax Amnesty a Good Fiscal Policy? A Review of State Experience in the USA
Hari S. Luitel and Gerry J. Mahar
Algoma University and Algoma University
Date Posted: March 17, 2013
Working Paper Series
21 downloads

Incl. Electronic Paper LGBT Families, Tax Nothings
Journal of Gender, Race and Justice, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-08
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 11, 2013
Last Revised: April 26, 2013
Accepted Paper Series
28 downloads

Incl. Electronic Paper Explanation of Issues in PPL Corporation v. Commissioner of Internal Revenue
American Bar Association Preview of United States Supreme Court Cases, Vol. 40, Issue 5, pp. 201-04, 2013
Jordan M. Barry and Janelle N. Darnell
University of San Diego School of Law and University of San Diego School of Law
Date Posted: February 26, 2013
Accepted Paper Series
77 downloads

Incl. Electronic Paper Do Capital Income Taxes Hinder Growth?
U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 22, 2013
Last Revised: March 10, 2013
Working Paper Series
382 downloads

Incl. Electronic Paper Tax Advice for the Second Obama Administration
Pepperdine Law Review, Vol. 40, No. 5, 2013, Pepperdine University Legal Studies Research Paper No. 2013/9, U of Cincinnati Public Law Research Paper No. 13-03
Paul L. Caron
University of Cincinnati - College of Law
Date Posted: February 19, 2013
Last Revised: May 09, 2013
Accepted Paper Series
81 downloads

Incl. Electronic Paper Towards the Development of a Tax System Complexity Index
UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Chris Evans and Binh Tran-Nam
University of New South Wales and School of Taxation and Business Law
Date Posted: February 15, 2013
Accepted Paper Series
38 downloads

Incl. Electronic Paper Una Revisión de los Determinantes de la Estructura y el Recaudo Tributario: El Caso Latinoamericano Tras la Crisis de la Deuda Externa (A Revision to the Determinants of the Tax Structure and Collection: The Latin-American Case after the External Debt Crisis)
Cuadernos de Economía, Vol. 31, No. 58, pp. 77-112, 2012,
Victor Mauricio Castañeda Rodríguez
National University of Colombia
Date Posted: February 13, 2013
Accepted Paper Series
5 downloads

Incl. Electronic Paper Excluding ‘Actionable Claims’ from Service Tax: A Bonanza for Service Providers?
Excise and Customs Reporter, Vol. 195, pp. 1SF-6SF, January 2013
Tarun Jain
Supreme Court of India
Date Posted: January 31, 2013
Accepted Paper Series
9 downloads

Incl. Electronic Paper A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation
Florida State University Law Review, Forthcoming, U of Michigan Law & Econ Research Paper No. 13-001, U of Michigan Public Law Research Paper No. 303
Douglas A. Kahn
University of Michigan Law School
Date Posted: January 23, 2013
Last Revised: March 27, 2013
Accepted Paper Series
82 downloads

Incl. Electronic Paper Preparing for the Costs of Extreme Weather in Canadian Cities: Issues, Tools, Ideas
Cayley M. Burgess
University of Toronto - Institute on Municipal Finance and Governance
Date Posted: January 08, 2013
Working Paper Series
27 downloads

Incl. Electronic Paper Abusive Tax Practices: The 100-Year Onslaught on the Tax Code
17 Barry L. Rev. 179
Arthur Acevedo
The John Marshall Law School
Date Posted: December 09, 2012
Accepted Paper Series
73 downloads

Incl. Electronic Paper The Political Economy of Labor Subsidies
FRB Richmond Working Paper No. 06-09
Marina Azzimonti , Eva de Francisco and Per Krusell
Federal Reserve Banks - Federal Reserve Bank of Philadelphia , Towson University - Department of Economics and Princeton University - Department of Economics
Date Posted: December 07, 2012
Working Paper Series
4 downloads

Incl. Electronic Paper The End of Taxation without End: A New Tax Regime for U.S. Expatriates
Virginia Tax Review, Vol. 32, No. 1, 2012
Bernard Schneider
Queen Mary, University of London
Date Posted: December 07, 2012
Last Revised: December 17, 2012
Accepted Paper Series
607 downloads

Incl. Electronic Paper International Transfer Pricing: Pointers Towards Balance of Payment Issues of an Economy
Proceedings of World Business and Economics Research Conference 2012
Shantanu J. Pendse and Priya P. Gole
University of Pune - S. B. Patil Institue of Management and affiliation not provided to SSRN
Date Posted: December 05, 2012
Working Paper Series
60 downloads

Incl. Electronic Paper Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995-2010
IMF Working Paper No. 12/259
Gilles Montagnat-Rentier and Gilles Parent
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: November 30, 2012
Working Paper Series
12 downloads

Incl. Electronic Paper The Uses of Trusts in Income Tax Planning
Second National Convention of the Taxation Institute of Australia, Adelaide, April 1972
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: November 25, 2012
Working Paper Series
14 downloads

Incl. Electronic Paper Efficient Tax Planning: An Analysis of Its Relationship with Market Risk
André Pinto Coelho Vello and Antonio Lopo Martinez
FUCAPE Business School and FUCAPE Business School
Date Posted: November 10, 2012
Working Paper Series
49 downloads

Incl. Electronic Paper Death and Taxes in NFIB v. Sebelius
U Iowa Legal Studies Research Paper No. 13-5
Paul A. Gowder Jr.
University of Iowa - College of Law
Date Posted: November 05, 2012
Last Revised: January 25, 2013
Working Paper Series
102 downloads

Incl. Electronic Paper International Tax Co-Operation via Exchange of Information – The Transatlantic Point of View
Slovenská ekonomika mýty a fakty o realite 2007, Ekonomika firiem 2007, Zborník z medzinárodnej vedeckej konferencie, (Slovak Economy - Myths and Facts about Reality 2007, Economic of firms 2007, Conference proceedings), ISBN 978-80-225-2482-7,
Jana Kubicova
University of Economics in Bratislava
Date Posted: October 23, 2012
Accepted Paper Series
14 downloads

The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience
European Accounting Review, Forthcoming
Jens Mueller
University of Graz
Date Posted: October 22, 2012
Accepted Paper Series

Incl. Electronic Paper Service Tax on Legal Services: End of an Era?
Excise and Customs Reporter, Vol. 193, No. 3, pp. 25SF-28SF, October 2012
Tarun Jain
Supreme Court of India
Date Posted: October 12, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper Report of the Committee of Inquiry into Inflation Accounting
Committee of Inquiry into Inflation Accounting, Government Printer, Wellington, 1976
Ivor Richardson , Don Brash , R.P. Kellaway , P.S. Stannard and H.M. Titter
Victoria University of Wellington - Faculty of Law , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: October 11, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper Simplicity in Legislative Drafting and Rewriting Tax Legislation
Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: October 07, 2012
Accepted Paper Series
66 downloads

Incl. Electronic Paper Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Empirical Analysis of Firm Valuation for Inheritance Tax Purposes Using the Simplified Discounted Cash Flow Method)
Arqus Quantitative Tax Research Discussion Paper No. 6
Jens Müller and Caren Sureth
University of Paderborn - Department of Economics and University of Paderborn
Date Posted: October 01, 2012
Working Paper Series
32 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
77 downloads

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 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
369 downloads

Incl. Electronic Paper Carbon Tax Salience and Gasoline Demand
Nicholas Rivers and Brandon Schaufele
University of Ottawa - Graduate School of Public and International Affairs and University of Ottawa - Department of Economics
Date Posted: August 18, 2012
Working Paper Series
175 downloads

Accounting for Brands – Taxation, Intellectual Property and the Law…Lost in Translation?
Intellectual Property Law Bulletin, 2012
Sarah A. Hinchliffe
Harvard University
Date Posted: August 16, 2012
Accepted Paper Series

Incl. Electronic Paper Taxation of Trusts
(1968) 5 VUWLR 26
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 30, 2012
Accepted Paper Series
13 downloads

Incl. Electronic Paper Amendments to Income Tax Act, 1961 by the Finance Act, 2012: Death Knell for Dispute Resolutions Panels?
Income Tax Reports (Journal), Vol. 345, pp. 33-38, 2012
Tarun Jain
Supreme Court of India
Date Posted: July 26, 2012
Accepted Paper Series
41 downloads

Incl. Electronic Paper Not All Defined Value Clauses are Equal
Pittsburgh Tax Review, Forthcoming
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 15, 2012
Last Revised: August 27, 2012
Accepted Paper Series
183 downloads

Incl. Electronic Paper The Impact and Influence of Accounting and Economic Principles on Taxation Law
(1998) 4 NZJTLP 18
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 04, 2012
Last Revised: July 26, 2012
Accepted Paper Series
41 downloads

Incl. Electronic Paper Service Tax on Lawyers: A Levy Short Lived?
Excise and Customs Reporter (ECR) Vol. 191(4), pp. 55SF-60SF, June 2012
Tarun Jain
Supreme Court of India
Date Posted: June 28, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper Tax Free Fringe Benefits
Sydney, Rydge Publications Pty Ltd, 1975
Ivor Richardson and Robin Congreve
Victoria University of Wellington - Faculty of Law and Independent
Date Posted: June 27, 2012
Last Revised: July 26, 2012
Accepted Paper Series
6 downloads

Incl. Electronic Paper A Study of Tax Professionals' Performance and Internship Experience: A Survival Analysis
Philip H. Siegel Sr. and Dennis Ortiz
Florida Atlantic University and affiliation not provided to SSRN
Date Posted: June 17, 2012
Last Revised: June 20, 2012
Working Paper Series
36 downloads

Incl. Electronic Paper How Vodafone International Has Overruled Azadi Bachao Andolan Decision
Current Tax Reporter (Articles), Vol. 250, pp. 8-22, 2012
Tarun Jain
Supreme Court of India
Date Posted: May 30, 2012
Accepted Paper Series
64 downloads

Incl. Electronic Paper Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers
65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: May 27, 2012
Last Revised: January 03, 2013
Accepted Paper Series
642 downloads

Incl. Electronic Paper The Lottery Cases and Ithaca Trust
Tax Notes, Vol. 101, No. 2, 2003
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 12, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Contingencies and the Gift Tax
Tax Notes, Vol. 93, No. 7, 2001
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 11, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper Ithaca Trust and Section 2053: Smith, McMorris, and O’Neal
Tax Notes, Vol. 95 , No. 3, 2002
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 11, 2012
Accepted Paper Series
5 downloads


 

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