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SSRN eLibrary Statistics:

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Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

Paper Downloads:
To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: K34
412,228 Total downloads
Showing Papers 281 - 330 of 2,350
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Incl. Electronic Paper Partnership COD Income and Other Debt Issues
Tax Notes, Vol. 126, No. 845, 2010, Emory Law and Economics Research Paper No. 10-72, Emory Public Law Research Paper No. 10-113
Howard Abrams
Emory University School of Law
Date Posted: August 03, 2010
Last Revised: June 12, 2012
Accepted Paper Series
360 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Case Study of Opinion in Thailand
Andreas School of Business Working Paper
Robert W. McGee
Fayetteville State University
Date Posted: October 03, 2006
Working Paper Series
360 downloads

Incl. Electronic Paper Partnership Tax Allocations and the Internalization of Tax-Item Transactions
South Carolina Law Review, Vol. 59, p. 297, 2008
Bradley T. Borden
Brooklyn Law School
Date Posted: September 27, 2007
Last Revised: March 14, 2008
Accepted Paper Series
358 downloads

Incl. Electronic Paper The Discrete Charm of the VAT
Sydney Law School Research Paper No. 07/65
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: November 08, 2007
Last Revised: November 27, 2007
Accepted Paper Series
357 downloads

Incl. Electronic Paper Cross-border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, and Opportunities

Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: June 11, 2003
Working Paper Series
356 downloads

Incl. Electronic Paper The Closer Economic Partnership Arrangement (Cepa) between Mainland China and Hong Kong - Legal and Economic Analyses
Trading Arrangements in the Pacific Rim: ASEAN and APEC, September 2004
Henry S. Gao
Singapore Management University - School of Law
Date Posted: April 17, 2006
Accepted Paper Series
356 downloads

Incl. Electronic Paper The Long Tail of Legal Scholarship
Yale Law Journal Pocket Part, Vol. 116, p. 38, 2006, U of Cincinnati Public Law Research Paper No. 06-35
Paul L. Caron
University of Cincinnati - College of Law
Date Posted: November 11, 2006
Accepted Paper Series
356 downloads

Incl. Electronic Paper Unicorporated Limited Liability Business Organizations: Limited Liability Companies and Partnerships
Suffolk University Law Review, Vol. 29, p. 985, 1995
Carter G. Bishop
Suffolk University Law School
Date Posted: September 17, 2006
Accepted Paper Series
356 downloads

Incl. Electronic Paper Process and Production Method Based Trade Restrictions in the EU
Gareth T. Davies
Free University of Amsterdam - Faculty of Law
Date Posted: April 14, 2008
Working Paper Series
354 downloads

Incl. Electronic Paper The New Poor at Our Gates: Global Justice Implications for International Trade and Tax Law
New York University Law Review, Vol. 85, 2009, Northwestern Public Law Research Paper No. 08-43
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: January 08, 2009
Last Revised: October 19, 2009
Accepted Paper Series
354 downloads

Incl. Electronic Paper Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II
Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Albert Feuer
Law Offices of Albert Feuer
Date Posted: January 18, 2012
Last Revised: February 07, 2012
Accepted Paper Series
353 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 Estate and Gift Tax Problems of Principals and Agents Under Durable Powers of Attorney
Tax Notes, Vol. 66, p. 1009, 1995
U of Cincinnati Public Law Research Paper No. 09-43

Paul L. Caron
University of Cincinnati - College of Law
Date Posted: January 31, 2010
Accepted Paper Series
352 downloads

Incl. Electronic Paper Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes
3rd Annual Conference on Empirical Legal Studies Papers
Lily L. Batchelder and Surachai Khitatrakun
New York University School of Law and Tax Policy Center
Date Posted: May 16, 2008
Last Revised: October 31, 2008
Working Paper Series
350 downloads

Incl. Electronic Paper Managed Mutual Recognition Regimes: Governance Without Global Government
Law and Contemporary Problems, Vol. 68, pp. 263-318, 2005, Univ. of Wisconsin Legal Studies Research Paper No. 1007, IILJ Working Paper No. 2005/6
Kalypso A. Nicolaidis and Gregory Shaffer
University of Oxford - European Studies Centre and University of Minnesota - Twin Cities - School of Law
Date Posted: May 17, 2005
Last Revised: February 23, 2010
Accepted Paper Series
350 downloads

Incl. Electronic Paper Hybrid Finance in the Double Tax Treaties
SFB International Tax Coordination Discussion Paper No. 21
Martin Alexander Six
Vienna University of Economics and Business Administration, Tax Management Group
Date Posted: May 27, 2008
Working Paper Series
349 downloads

Incl. Electronic Paper Training in Citizenship: Tax Compliance and Modernity
Law and Social Inquiry, Forthcoming
Assaf Likhovski
Tel Aviv University - School of Law
Date Posted: April 20, 2006
Accepted Paper Series
349 downloads

Incl. Electronic Paper Can Wealth Taxes Be Justified?
Tax Law Review, Vol. 53, P. 3
Eric Rakowski
University of California, Berkeley - School of Law
Date Posted: June 14, 2000
Accepted Paper Series
348 downloads

Incl. Electronic Paper Economic Analysis in Judicial Decision Making - An Assessment Based on Judge Posner's Tax Decisions
Virginia Tax Review, Forthcoming
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: May 12, 2005
Accepted Paper Series
348 downloads

Incl. Electronic Paper Hybrid Instruments: Jurisdiction Dependent Characteristics
Houston Business and Tax Law Journal, Vol. 5, p. 1, 2005
Andrey Krahmal
Allen & Overy
Date Posted: July 24, 2006
Accepted Paper Series
348 downloads

Incl. Electronic Paper IFA 2008 Brussels Congress: USA Branch Report: Non-Discrimination at the Crossroads of International Taxation
Cahiers de Droit Fiscal International, Vol. 93b, 2008
Herman Bouma and Ruth Mason
Buchanan Ingersoll & Rooney PC and University of Connecticut School of Law
Date Posted: October 17, 2007
Accepted Paper Series
348 downloads

Incl. Electronic Paper Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth
Pepperdine Law Review, Vol. 40, No. 5, 2013, Boston College Law School Legal Studies Research Paper No. 280, U of Cincinnati Public Law Research Paper No. 13-02
Paul L. Caron and James R. Repetti
University of Cincinnati - College of Law and Boston College - Law School
Date Posted: January 14, 2013
Last Revised: April 10, 2013
Accepted Paper Series
348 downloads

Incl. Electronic Paper Stock Compensation: The Most Expensive Way to Pay Future Cash
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: June 25, 1999
Working Paper Series
348 downloads

Incl. Electronic Paper The Consequences of Hybrid Finance in Thin Capitalization Situations: An Analysis of the Substantive Scope of National Thin Capitalization Rules with Special Emphasis on Hybrid Financial Instruments
SFB International Tax Coordination Discussion Paper No. 22
Margret Klostermann
Vienna University of Economics and Business Administration
Date Posted: May 27, 2008
Working Paper Series
348 downloads

Incl. Electronic Paper W(h)ither Economic Substance?
Iowa Law Review, Vol. 95, p. 389, 2010, Indiana Legal Studies Research Paper No. 128
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 12, 2009
Last Revised: April 18, 2010
Accepted Paper Series
347 downloads

Incl. Electronic Paper 2010 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 85, 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: August 02, 2011
Accepted Paper Series
346 downloads

Incl. Electronic Paper Harmonized 'Goods and Service Tax' in India: A Backgrounder
Excise and Customs Reporter, Vol. 191(1) (May 2012)(pp. 1SF-20SF)
Tarun Jain
Supreme Court of India
Date Posted: September 14, 2008
Last Revised: June 04, 2012
Accepted Paper Series
345 downloads

Incl. Electronic Paper Gift Tax Effects of Substituting a Lower AFR Note for a Higher AFR Note
Jonathan G. Blattmachr , Bridget J. Crawford and Elisabeth O. Madden
Milbank, Tweed, Hadley & McCloy LLP , Pace University School of Law and affiliation not provided to SSRN
Date Posted: June 01, 2008
Last Revised: June 05, 2008
Working Paper Series
343 downloads

Incl. Electronic Paper Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence
(CAAA) 2008 Annual Conference Paper
Jonathan Farrar and Amin Mawani
York University - Schlich School of Business and York University - Department of Accounting
Date Posted: January 06, 2008
Working Paper Series
341 downloads

Incl. Electronic Paper Unwinding Unwinding
U of Michigan Public Law Working Paper No. 87, Emory Law Journal, Vol. 57, p. 871, 2008
David Hasen
Santa Clara University - School of Law
Date Posted: July 11, 2007
Last Revised: September 07, 2009
Working Paper Series
341 downloads

Incl. Electronic Paper Chief Justice Burger: A Better Tax Lawyer Than His Critics
Tax Notes, Vol. 69, p. 1020, 1995, U of Cincinnati Public Law Research Paper No. 10-13
Paul L. Caron
University of Cincinnati - College of Law
Date Posted: April 07, 2010
Accepted Paper Series
339 downloads

Incl. Electronic Paper The Tax Code as Nationality Law
Notre Dame Legal Studies Paper No. 05-18, Harvard Journal on Legislation, Vol. 43, No. 2, pp. 375-436, 2006
Michael S. Kirsch
Notre Dame Law School
Date Posted: August 19, 2005
Accepted Paper Series
339 downloads

Incl. Electronic Paper Legal Fictions and Juristic Truth
St. Thomas Law Review, Vol. 23, 2010, Temple University Legal Studies Research Paper No. 2009-39
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: October 19, 2009
Last Revised: August 14, 2010
Accepted Paper Series
335 downloads

Incl. Electronic Paper Cost Sharing and the Acrobatics of Arm’s Length Taxation
Intertax, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-19
Yariv Brauner
University of Florida - Levin College of Law
Date Posted: August 02, 2010
Accepted Paper Series
334 downloads

Incl. Electronic Paper International Decisions: Occidental Exploration and Production Company v. The Republic of Ecuador
American Journal of International Law, Vol. 99, p. 675, 2005
Susan D. Franck
Washington and Lee University - School of Law
Date Posted: October 03, 2005
Accepted Paper Series
334 downloads

Incl. Electronic Paper Has Congress Stopped Executives from Raiding the Bank? A Critical Analysis of I.R.C. §409A
University of Missouri-Kansas City Law Review, Vol. 75, No. 2, 2006
Michael J. Hussey
Widener University - School of Law
Date Posted: September 10, 2007
Accepted Paper Series
332 downloads

Incl. Electronic Paper Taxing Services under the EU VAT and Japanese Consumption Tax: A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles
Boston Univ. School of Law Working Paper No. 06-30
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 12, 2006
Working Paper Series
331 downloads

Incl. Electronic Paper Who Will Watch the Watchdogs?: International Human Rights Nongovernmental Organizations and the Case for Regulation
Buffalo Human Rights Law Review, Vol. 10, p. 261
Robert C. Blitt
University of Tennessee College of Law
Date Posted: July 31, 2005
Accepted Paper Series
331 downloads

Incl. Electronic Paper Hurford: FLP Practice Pointers
Tax Notes, Vol. 122, No. 6, 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: February 11, 2009
Last Revised: February 23, 2009
Accepted Paper Series
330 downloads

Incl. Electronic Paper Special Report: Global Tax Audit and Controversy Risk Management
Thomas Jefferson School of Law Research Paper No. 1575723
Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: March 26, 2010
Last Revised: June 21, 2011
Working Paper Series
330 downloads

Incl. Electronic Paper The Sun Also Rises: The Political Economy of Sunset Provisions in the Tax Code
Georgia Law Review, Vol. 40, No. 2, March 2006
Rebecca M. Kysar
Brooklyn Law School
Date Posted: March 02, 2006
Accepted Paper Series
330 downloads

Incl. Electronic Paper Recent Developments in Federal Income Taxation: The Year 2009
Florida Tax Review, Vol. 10, p. 79, 2010, University of Florida Levin College of Law Research Paper No. 2010-12, UC Davis Legal Studies Research Paper No. 220
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: April 19, 2010
Last Revised: August 26, 2010
Accepted Paper Series
329 downloads

Incl. Electronic Paper Territorial Taxation: Why Some U.S. Multinationals May Be Less Than Enthusiastic About the Idea (and Some Ideas They Really Dislike)
Southern Methodist University Law Review, Vol. 59, p. 751, 2006
Lawrence Lokken
University of Miami - School of Law
Date Posted: October 19, 2006
Accepted Paper Series
329 downloads

Incl. Electronic Paper An Empirical Study of Tax Evasion Ethics in China
Andreas School of Business Working Paper Series
Robert W. McGee and An Yuhua
Fayetteville State University and University of International Business and Economics
Date Posted: September 27, 2007
Working Paper Series
328 downloads

Incl. Electronic Paper The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?
Stanford Law & Policy Review, Vol. 20, p. 153, 2009, U of Cincinnati Public Law Research Paper No. 08-25, Boston College Law School Legal Studies Research Paper No. 166
Paul L. Caron and James R. Repetti
University of Cincinnati - College of Law and Boston College - Law School
Date Posted: November 05, 2008
Last Revised: June 02, 2009
Accepted Paper Series
328 downloads

Incl. Electronic Paper Optimal Tax Policy and the Symmetries of Ignorance
Tax Law Review, Vol. 66, 2012, University of Pennsylvania, Institute for Law & Economic Research Paper No. 11-19, U of Penn Law School, Public Law Research Paper No. 11-21
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: June 03, 2011
Last Revised: April 21, 2012
Working Paper Series
327 downloads

Incl. Electronic Paper What is Wrong with Tax Evasion?
Houston Business and Tax Law Journal, Forthcoming, Rutgers School of Law-Newark Research Papers No. 045
Stuart P. Green
Rutgers, The State University of New Jersey - School of Law-Newark
Date Posted: April 08, 2009
Last Revised: February 01, 2010
Accepted Paper Series
327 downloads

Incl. Electronic Paper Carried Interests: Can They Effectively be Taxed
Entrepreneurial Business Law Journal (Ohio State), Forthcoming
David Herzig
Valparaiso University Law School
Date Posted: August 27, 2009
Last Revised: October 20, 2009
Accepted Paper Series
325 downloads

Incl. Electronic Paper What are Aboriginal Rights?
CLPE Research Paper No. 1/2007
Brian Slattery
Osgoode Hall Law School - York University
Date Posted: March 07, 2007
Working Paper Series
325 downloads

Incl. Electronic Paper Resolving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings
Virginia Tax Review, Forthcoming, Harvard John M. Olin Fellow’s Discussion Paper Series No. 30, Harvard Law School Program on Risk Regulation Research Paper No. 09-3,
Yehonatan Givati
Harvard University - Department of Economics
Date Posted: July 15, 2009
Last Revised: April 15, 2013
Accepted Paper Series
324 downloads


 

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