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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
Papers Received in
  Last 12 months:
68,998

Paper Downloads:
To date: 65,863,139
Last 12 months: 11,179,664
Last 30 days: 1,087,336

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  Resolved
  References:
238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
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5,708,794
Papers with
  Resolved
  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: K34
411,391 Total downloads
Showing Papers 241 - 290 of 2,346
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Incl. Electronic Paper Illuminating Innumeracy
Case Western Reserve Law Review, Vol. 63, (2013) (Forthcoming), UGA Legal Studies Research Paper No. 2012-09
Lisa Milot
University of Georgia Law School
Date Posted: August 01, 2012
Accepted Paper Series
194 downloads

Incl. Electronic Paper Thin Capitalisation Rules and Treaties: Does the Ratio in the New Zealand Thin Capitalisation Rules Contravene New Zealand’s Tax Treaty Obligations?
New Zealand Business Law Quarterly, Vol. 18, No 4, pp. 307-332, 2012
Craig Elliffe
University of Auckland
Date Posted: August 01, 2012
Last Revised: February 17, 2013
Accepted Paper Series
144 downloads

Incl. Electronic Paper And Now the New Section 108
New Zealand Law Journal, pp. 560, 1974
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 30, 2012
Last Revised: August 07, 2012
Accepted Paper Series
3 downloads

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 Tax-Exempt Hospitals, Community Health Needs and Addressing Disparities
Howard Law Journal, Vol. 55, No. 3, p. 687, 2012, U. of Pittsburgh Legal Studies Research Paper No. 2012-18
Mary Crossley
University of Pittsburgh - School of Law
Date Posted: July 29, 2012
Last Revised: July 31, 2012
Accepted Paper Series
61 downloads

Incl. Electronic Paper Introducing International Tax Cooperation for Development: Are We Getting it Right?
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: July 23, 2012
Working Paper Series
56 downloads

Incl. Electronic Paper A Conversation with President Obama: A Dialogue about Poverty, Race, and Class in Black America
University of Miami Race and Social Justice Law Review, Vol. 1, p. 15, 2011
Joseph Karl Grant
Capital University School of Law
Date Posted: July 22, 2012
Accepted Paper Series
65 downloads

Incl. Electronic Paper Foreword to Taxation Issues in the Twenty-First Centuary
TAXATION ISSUES IN THE TWENTY-FIRST CENTURY, Adrian Sawyer, ed., University of Canterbury Centre for Commercial and Corporate Law, Christchurch, 2006, Victoria University of Wellington Legal Research Paper
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 18, 2012
Last Revised: September 11, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Judicial Approaches to Tax-Influenced Financial Arrangements
TAXATION OF CORPORATE DEBT FINANCE, p. 11, R. Krever, Y. Grbich, P. Gallagher, eds., Longman Professional, 1991
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 18, 2012
Last Revised: August 07, 2012
Accepted Paper Series
13 downloads

Incl. Electronic Paper El Nuevo Régimen De La Regularización Tributaria Penal En La Ley General Tributaria Y Su Relación Con La Amnistía Fiscal (New Regulation of Tax Offences in the Spanish General Tax Act and its Implications for the Tax Amnesty)
Crónica Tributaria: Boletín de Actualidad, 3/2012,
Pedro M. Herrera and Pedro Manuel
Faculty of Law, UNED and affiliation not provided to SSRN
Date Posted: July 17, 2012
Working Paper Series
35 downloads

Incl. Electronic Paper Understanding the Failure of Health-Care Exceptionalism in the Supreme Court's Obamacare Decision
CHEST, 2012, Forthcoming, Boston Univ. School of Law, Public Law Research Paper No. 12-37
Abigail R. Moncrieff
Boston University - School of Law
Date Posted: July 17, 2012
Last Revised: July 29, 2012
Accepted Paper Series
80 downloads

Incl. Electronic Paper VAT Fraud in the Customer Chain - The German Perfect Storm Cases
Boston Univ. School of Law, Public Law Research Paper No. 12-38
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: July 17, 2012
Working Paper Series
45 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
182 downloads

Incl. Electronic Paper Policy Preferences and Expertise in Canadian Tax Adjudication
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Date Posted: July 15, 2012
Last Revised: September 27, 2012
Working Paper Series
44 downloads

Incl. Electronic Paper Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA
Health Matrix: Journal of Law-Medicine, Forthcoming, Case Legal Studies Research Paper No. 2012-27
Jonathan H. Adler and Michael F. Cannon
Case Western Reserve University School of Law and Cato Institute
Date Posted: July 15, 2012
Last Revised: March 29, 2013
Accepted Paper Series
3375 downloads

Incl. Electronic Paper International Secondments and Corporate Residency: Care and Diligence Bring Luck
New Zealand Tax Planning Report, no 2, May 2012.
Craig Elliffe
University of Auckland
Date Posted: July 12, 2012
Last Revised: August 01, 2012
Accepted Paper Series
53 downloads

Incl. Electronic Paper Attitudes to Income Tax Avoidance
Inaugural Address, Victoria University of Wellington, 1967
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 11, 2012
Last Revised: August 07, 2012
Accepted Paper Series
18 downloads

Bundelkhand: Potential Growth Engine for the Indian Economy
Aviral Asthana and Caroline Nitisha Pinto
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: July 11, 2012
Last Revised: October 16, 2012
Working Paper Series

Incl. Electronic Paper The Impact of Public Disclosure on Equity Dispositions by Corporate Managers
112 Columbia Law Review Sidebar 101, 2012, Forthcoming, Boston Univ. School of Law, Law and Economics Research Paper No. 12-36
David I. Walker
Boston University School of Law
Date Posted: July 11, 2012
Accepted Paper Series
30 downloads

Incl. Electronic Paper Façade Easement: Inexpert Valuation
Tax Notes, Vol. 136, No. 2, 2012
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 09, 2012
Accepted Paper Series
71 downloads

Bringing Equal Protection out of the Tax Closet
CONTROVERSIES IN EQUAL PROTECTION IN AMERICA, (Anne Richardson Oakes ed., Ashgate Publishing) 2012, U. of Pittsburgh Legal Studies Research Paper
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: July 08, 2012
Last Revised: October 13, 2012
Accepted Paper Series

Incl. Electronic Paper Costly Mistakes: Undertaxed Business Owners and Overtaxed Workers
George Washington Law Review, Vol. 81, 2013, Minnesota Legal Studies Research Paper No. 12-27
Mary Louise Fellows and Lily Kahng
University of Minnesota School of Law and Seattle University School of Law
Date Posted: July 07, 2012
Last Revised: February 07, 2013
Accepted Paper Series
34 downloads

Incl. Electronic Paper Costly Mistakes: Undertaxed Business Owners and Overtaxed Workers
George Washington Law Review, Forthcoming, Seattle University School of Law Research Paper No. 12-33
Mary Louise Fellows and Lily Kahng
University of Minnesota School of Law and Seattle University School of Law
Date Posted: July 05, 2012
Last Revised: February 14, 2013
Accepted Paper Series
92 downloads

Incl. Electronic Paper E-Commerce Tax Policy in Australia, Canada and the United States
(2000) Vol. 6, No.2 University of New South Wales Law Journal Forum 40-48
Jinyan Li
York University - Osgoode Hall Law School
Date Posted: July 05, 2012
Accepted Paper Series
65 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 Mahagében KFT & Péter Dávid: Re-Directing the EU VAT's Perfect Storm
Boston Univ. School of Law, Public Law Research Paper No. 12-35
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: July 03, 2012
Working Paper Series
27 downloads

Incl. Electronic Paper Some Aspects of Valuation of Trading Stock for Income Tax Purposes
New Zealand University Law Review, Vol. 1, No. 2, 1964
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: July 03, 2012
Last Revised: July 26, 2012
Accepted Paper Series
8 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 Does the Taxing Clause Give Congress Unlimited Power?
Tax Notes, Vol. 135, 2012, Case Legal Studies Research Paper No. 2012-25
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 26, 2012
Accepted Paper Series
352 downloads

Incl. Electronic Paper Tax Law Issues
THE LEAKY BUILDINGS CRISIS, 2011
Craig Elliffe
University of Auckland
Date Posted: June 26, 2012
Last Revised: June 27, 2012
Accepted Paper Series
37 downloads

Incl. Electronic Paper Gift Tax Completion and Retained Powers
135 Tax Notes 1533 (2012)
Bridget J. Crawford
Pace University School of Law
Date Posted: June 19, 2012
Accepted Paper Series
256 downloads

Incl. Electronic Paper Investment and Financing Strategy of a Multinational Enterprise Under Alternative Tax Designs
CESifo Working Paper Series No. 3838
Marcel Gerard and Savina Princen
Facultes Universitaires Catholiques de Mons (FUCAM) and Catholic University of Louvain (UCL) - Faculty of Economic, Social and Political Sciences
Date Posted: June 19, 2012
Working Paper Series
50 downloads

Incl. Electronic Paper Medical Devices Excise Tax (MDET) -- A Market-Specific VAT?
Boston Univ. School of Law, Law and Economics Research Paper No. 12-30
Richard Thompson Ainsworth , Andrew Shact and Gail Wasylyshyn
Boston University - School of Law , Boston University - School of Law and affiliation not provided to SSRN
Date Posted: June 19, 2012
Last Revised: July 16, 2012
Working Paper Series
66 downloads

Australia - Residential Land Under Australian GST
International VAT Monitor, Vol. 22, No. 4, 2011, Journals IBFD
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series

Book Review: Krever and White (Eds), GST in Retrospect and Prospect
International VAT Monitor, Vol. 19, No. 4, 2008
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series

Book Review: Richard Krever (ed), VAT in Africa
nternational VAT Monitor, Vol. 19, No. 6, 2008
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series

Changes to the Australian GST Immovable Property 'Margin Scheme'
International VAT Monitor, Vol. 17, No. 5, 2006
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series

Incl. Electronic Paper What is an Input-Taxed Supply of Used Residential Premises?
Tax Specialist, Vol. 13, No. 3, pp. 138, 2010
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series
11 downloads

Incl. Electronic Paper Why Simple GST Treatment of Real Property is Important
Tax Specialist, Vol. 13, No. 4, pp. 216, 2010
Christine Peacock
RMIT University
Date Posted: June 18, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper From Disconnected to Integrated Tax and Financial Systems: A Post-IFRS Evaluation of Evolution of Tax and Financial Reporting Relationships Based on the French Case
Odile Barbe and Laurent Didelot
Burgundy School of Business/ESC DIJON and Burgundy School of Business (Groupe ESC Dijon-Bourgogne)
Date Posted: June 17, 2012
Working Paper Series
43 downloads

Incl. Electronic Paper Comparing Apples and Oranges? Public, Private, Tax, and Criminal Law in Financial Markets Regulation
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-04
Alexander Hellgardt
Max Planck Institute for Tax Law and Public Finance
Date Posted: June 16, 2012
Last Revised: July 04, 2012
Working Paper Series
85 downloads

Incl. Electronic Paper Problems in Deductibility of Interest
Business and Law, Vol. 1, No. 2, pp. 46, 1966
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: June 14, 2012
Last Revised: August 07, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper Effectively Curbing the GST Exemption for Perpetual Trusts
Tax Notes, Vol. 135, No. 10, June 2012, U of Michigan Law & Econ Research Paper No. 12-007, U of Michigan Public Law Working Paper No. 274, The Shelf Project
Lawrence W. Waggoner
University of Michigan Law School
Date Posted: June 13, 2012
Last Revised: July 09, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper Countering Tax Avoidance
(2004) 10 NZJTLP 301
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: June 12, 2012
Last Revised: August 10, 2012
Accepted Paper Series
33 downloads

Incl. Electronic Paper The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World – Australia
THE FUTURE OF INDIRECT TAXATION: RECENT TRENDS IN VAT AND GST SYSTEMS AROUND THE WORLD, T. Ecker, M. Lang, and I. Lejeune, eds., Kluwer Law International: The Netherlands , pp. 21-96, 2012, Sydney Law School Research Paper 12/40
Rebecca Millar and Denis McCarthy
University of Sydney - Faculty of Law and Ernst & Young, Australia
Date Posted: June 12, 2012
Last Revised: August 02, 2012
Accepted Paper Series
157 downloads

Incl. Electronic Paper Is Voluntary Taxation a Viable Option?
Tax Notes, Vol. 135, No. 11, 2012
Bruce Bartlett
Independent
Date Posted: June 11, 2012
Working Paper Series
74 downloads

Interdisciplinarity and Tax Law: The Case of Legal Autopoiesis
Critical Perspectives on Accounting, 2012
Guilherme Vasconcelos Vilaça
European University Institute - Department of Political and Social Sciences
Date Posted: June 10, 2012
Last Revised: August 13, 2012
Accepted Paper Series

Incl. Electronic Paper The Legacy of UK Tax Law Concepts on the Tax Laws of New Zealand
[2008] British Tax Review 285
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: June 10, 2012
Last Revised: July 22, 2012
Accepted Paper Series
19 downloads

Incl. Electronic Paper Down-Sizing the Little Guy Myth in Legal Definitions
Iowa Law Review, Vol. 98, p. 1041, 2013, U. of Pittsburgh Legal Studies Research Paper No. 2012-12
Mirit Eyal-Cohen
University of Pittsburgh School of Law
Date Posted: June 08, 2012
Last Revised: April 07, 2013
Accepted Paper Series
66 downloads


 

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