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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months:
69,683

Paper Downloads:
To date: 66,757,919
Last 12 months: 11,228,952
Last 30 days: 844,040

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239,806
Total References: 8,539,827
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5,733,423
Papers with
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: K34
419,112 Total downloads
Showing Papers 351 - 400 of 2,397
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Incl. Electronic Paper He Hath a Heart for Harping: Stephen Harper and Election Spending in a Spendthrift Age
29 Supreme Court Law Review (2d)
Richard Haigh
Osgoode Hall Law School - York University
Date Posted: May 29, 2012
Accepted Paper Series
5 downloads

Incl. Electronic Paper Is There a Tax Treaty Insularity Complex?
Tax Notes, Vol. 135, No. 6, 2012
Patrick Driessen
Bloomberg Government
Date Posted: May 29, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper Responsible Tax as Corporate Social Responsibility: The Case of Multinational Enterprises and Effective Tax in India
Business and Society, Forthcoming
Alan Muller and Ans Kolk
University of Amsterdam - University of Amsterdam Business School and University of Amsterdam - University of Amsterdam Business School
Date Posted: May 28, 2012
Accepted Paper Series
128 downloads

Incl. Electronic Paper The Constitutive Paradox of Modern Law: A Comment on Tully
Osgoode Hall Law Journal, Vol. 46, p. 495, 2008
Ruth Buchanan
Osgoode Hall Law School - York University
Date Posted: May 28, 2012
Accepted Paper Series
7 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
670 downloads

Incl. Electronic Paper Constitutional Implications Triggered by the Imposition of Criminal Sanctions Under Section 268(B) of the Tax Reform Code of Pennsylvania (72 P.S. § 7268(B))
Dickinson Law Review, Vol. 96, No. 2, p. 167, 1992
Roseann B. Termini and JoAnn C. Collins
Widener University - School of Law and affiliation not provided to SSRN
Date Posted: May 26, 2012
Last Revised: June 15, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Individual Mandate and Tax Incentives
135 Tax Notes 879 (2012), Case Legal Studies Research Paper No. 2012-18
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: May 26, 2012
Working Paper Series
49 downloads

Incl. Electronic Paper Appropriate Treaty-Based Dispute Resolution for Asia-Pacific Commerce in the 21st Century
University of New South Wales Law Journal, Vol. 35, No. 3, pp. 1013-1040, Sydney Law School Research Paper No. 12/37
Micah Burch , Luke R. Nottage and Brett G. Williams
University of Sydney - Faculty of Law , University of Sydney - Faculty of Law and Independent
Date Posted: May 24, 2012
Last Revised: November 02, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper Tax Liability for Wage Theft
Columbia Journal of Tax Law, Vol. 3, No. 2, 2012
Sachin S. Pandya
University of Connecticut - School of Law
Date Posted: May 24, 2012
Last Revised: July 01, 2012
Accepted Paper Series
70 downloads

Incl. Electronic Paper The Case Against Tax Incentives for Organ Transfers
Willamette Law Review, Vol. 45, pp. 67-90, 2008
Lisa Milot
University of Georgia Law School
Date Posted: May 23, 2012
Accepted Paper Series
26 downloads

Incl. Electronic Paper Legislative and Regulatory Responses to Tax Avoidance: Explicating and Evaluating the Alternatives
St. Louis University Law Journal, Forthcoming, Case Legal Studies Research Paper No. 2012-14
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: May 22, 2012
Accepted Paper Series
125 downloads

The Sale of Tax Credits Revisited: A CCA Consecrates (Most of) Tempel
Journal Taxation of Investments, Spring 2012, at 59, Case Legal Studies Research Paper No. 2012-15
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: May 22, 2012
Accepted Paper Series

Incl. Electronic Paper Understanding 412(e)(3) Plans
Nicholas A. Paleveda
Northeastern University
Date Posted: May 21, 2012
Working Paper Series
242 downloads

Incl. Electronic Paper Exchange Funds: A Proposal for Regulations, Finally
Tax Notes, Vol. 135, p. 865 (May 14, 2012)
David Herzig
Valparaiso University Law School
Date Posted: May 16, 2012
Accepted Paper Series
117 downloads

Incl. Electronic Paper Navigating the Politics of Charity: Reflections on Aid/Watch Inc v. Federal Commissioner of Taxation
Melbourne Univeristy Law Review, Vol. 35, No. 2, 2011, U of Melbourne Legal Studies Research Paper No. 584
Joyce Chia , Matthew Harding and Ann O'Connell
University of Melbourne - Law School , University of Melbourne - Law School and University of Melbourne - Law School
Date Posted: May 16, 2012
Accepted Paper Series
36 downloads

Incl. Electronic Paper The 'Other' Associated Persons Reform: Analysis of the 2009 Taxation Law Amendments to the Non-Land Provisions
New Zealand Journal of Taxation Law and Policy, Vol 18, No 1, March 2012, 49-65
Mike Peart and Craig Elliffe
affiliation not provided to SSRN and University of Auckland
Date Posted: May 16, 2012
Accepted Paper Series
12 downloads

Incl. Electronic Paper Indexing Capital Gains by Fiat
Tax Notes, Vol. 135, No. 7, 2012
Bruce Bartlett
Independent
Date Posted: May 15, 2012
Accepted Paper Series
10 downloads

Incl. Electronic Paper Private Equity Performance Under Extreme Regulation
Journal of Banking and Finance, 2012, Forthcoming
Douglas Cumming
York University - Schulich School of Business
Date Posted: May 13, 2012
Accepted Paper Series
158 downloads

Incl. Electronic Paper International Fiscal Association 2004 Vienna Congress, General Report: Group Taxation
Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: May 12, 2012
Accepted Paper Series
48 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

Incl. Electronic Paper A Different Take on the FLP Valuation Game
Tax Notes, Vol. 97, No. 5, November 4, 2002
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: May 10, 2012
Accepted Paper Series
11 downloads

Incl. Electronic Paper Profits v. Purpose: Hybrid Companies and the Charitable Dollar
U of Michigan Public Law Research Paper No. 272, U of Michigan Law & Econ Research Paper No. 12-006
Rachel Culley and Jill R. Horwitz
Massachusetts Appeals Court and UCLA School of Law
Date Posted: May 09, 2012
Last Revised: February 28, 2013
Working Paper Series
105 downloads

Incl. Electronic Paper Achieving Meaningful Civil Tax Penalty Reform and Making it Stick
Akron Tax Journal, Vol. 27 (2012)
Jeremiah Coder
Tax Analysts
Date Posted: May 08, 2012
Last Revised: May 10, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper A Perfect Storm in the EU VAT: Kittel, 'R' and MARC
Tax Notes International, Vol. 66, p. 849 (May 28, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-22
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: May 07, 2012
Last Revised: July 24, 2012
Accepted Paper Series
86 downloads

Incl. Electronic Paper VAT Experimentation -- New York & Illinois
Boston Univ. School of Law, Law and Economics Research Paper No. 12-23
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: May 07, 2012
Working Paper Series
30 downloads

Incl. Electronic Paper Source Rule for Capital Gains from Stock Sales: History and Evolution
Xunjie Shi
Harvard Law School
Date Posted: May 06, 2012
Working Paper Series
123 downloads

Incl. Electronic Paper A Concrete Shoe for Brand X?
Tax Notes, Vol. 135, p. 651, April 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-21
David J. Shakow
University of Pennsylvania Law School
Date Posted: May 04, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper International Taxation and Competitiveness: Introduction and Overview
Tax Law Review, Vol. 65, 2012, U of Michigan Law & Econ Research Paper No. 12-014
Reuven S. Avi-Yonah and Nicola Sartori
University of Michigan Law School and University of Milan
Date Posted: May 03, 2012
Last Revised: September 18, 2012
Working Paper Series
308 downloads

Incl. Electronic Paper Allocation Pass-Through, Sharing the §179d Deduction with the Authorizing Agency
Marky Moore
Capital Review Group
Date Posted: May 01, 2012
Working Paper Series
23 downloads

Incl. Electronic Paper The Million-Dollar Question: Has Congress Missed the Mark with I.R.C. § 162(m) Compensation Deduction Caps?
Cristopher D. Jones
Georgetown University Law Center
Date Posted: April 30, 2012
Last Revised: November 28, 2012
Working Paper Series
134 downloads

Incl. Electronic Paper The Destination Principle: Past Developments and Future Challenges
GST IN AUSTRALIA: LOOKING FORWARD FROM THE FIRST DECADE, C. Peacock, ed., Thomson Reuters, pp. 313-341, 2011, Presented at GST in Australia: Looking Forward from the First Decade, RMIT, Melbourne, 17-18 November 2010, Sydney Law School Research Paper No. 12/33
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: April 28, 2012
Accepted Paper Series
42 downloads

Incl. Electronic Paper Vivisection of Agreement to Levy Service Tax: Actions Preceding Competence?
Excise and Customs Reporter, Vol. 190, No.4, pp. 121SF to 128SF, April 2012
Tarun Jain
Supreme Court of India
Date Posted: April 28, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper Americans Support Higher Taxes on Wealthy: Bad News for Romney?
Tax Notes, Vol. 135, No. 3, 2012
Bruce Bartlett
Independent
Date Posted: April 26, 2012
Accepted Paper Series
56 downloads

Incl. Electronic Paper Is United States Corporate Tax Policy Outsourcing America? A Critical Analysis of the Proposed Tax Holiday for Trapped CFC Earnings
Villanova Law Review, Vol. 56, No. 5, 2012
Robert Bloink
University of South Dakota Law School
Date Posted: April 24, 2012
Accepted Paper Series
41 downloads

NOL Poison Pills: Using Corporate Law for Tax Purposes
Sarah Webber and Karie Davis-Nozemack
affiliation not provided to SSRN and Georgia Tech - College of Management
Date Posted: April 24, 2012
Working Paper Series

Incl. Electronic Paper The Brazilian Supremo Tribunal Federal and the Tax Immunity of Electronic Books, Newspapers and Periodicals
Claudio de Oliveira Santos Colnago
Faculdade de Direito de Vitória
Date Posted: April 24, 2012
Working Paper Series
15 downloads

Incl. Electronic Paper The Perils of Jointly Held General Powers of Appointment
Tax Notes, Vol. 135, No. 4, 2012
Bridget J. Crawford
Pace University School of Law
Date Posted: April 24, 2012
Accepted Paper Series
91 downloads

Incl. Electronic Paper Fiscal Federalism in Chinese Taxation
World Tax Journal 2011(3), pp 455-80
Wei Cui
China University of Political Science and Law
Date Posted: April 23, 2012
Accepted Paper Series
93 downloads

Incl. Electronic Paper Objections to Taxing Resale of Residential Property under a VAT
Tax Notes, Vol. 137, No. 7, 2012
Wei Cui
China University of Political Science and Law
Date Posted: April 23, 2012
Last Revised: December 31, 2012
Accepted Paper Series
32 downloads

Incl. Electronic Paper Sin Tax, Forgiveness and Public Health Governance
Loyola University Chicago School of Law Research Paper No. 2012-010
John D. Blum
Loyola University of Chicago Law School
Date Posted: April 19, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper The Executive and Financial Powers of the Commonwealth: Pape v Commissioner of Taxation
Sydney Law Review, Vol. 32, No. 1, pp. 123-140, 2010, Sydney Law School Research Paper No. 12/30
Andrew McLeod
University of Sydney - Faculty of Law
Date Posted: April 19, 2012
Accepted Paper Series
59 downloads

Incl. Electronic Paper Reining in Regional Governments? Local Taxes and Investment in Decentralised Indonesia
Sydney Law Review, Vol. 34, No. 1, pp. 91-106, 2012, Sydney Law School Research Paper No. 12/29
Simon Butt and Nicholas Parsons
University of Sydney - Faculty of Law and Asian Law Centre
Date Posted: April 18, 2012
Accepted Paper Series
52 downloads

Incl. Electronic Paper Taxation of Structured Debt in a Low-Rate Environment
135 Tax Notes 323 (2012)
Omri Y. Marian and Andrew D. Moin
University of Florida - Fredric G. Levin College of Law and Sullivan & Cromwell - New York Headquarters
Date Posted: April 18, 2012
Accepted Paper Series
93 downloads

The Financial Transaction Tax Debate: Some Questionable Claims
Intereconomics, Vol. 47, No. 2, March/April 2012, Oxford Legal Studies Research Paper No. 20/2012
John Vella
University of Oxford - Faculty of Law
Date Posted: April 18, 2012
Accepted Paper Series

Incl. Electronic Paper Executive Compensation: Where We are, and How We Got There
George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
Kevin J. Murphy
University of Southern California - Marshall School of Business
Date Posted: April 17, 2012
Last Revised: August 13, 2012
Working Paper Series
1802 downloads

Incl. Electronic Paper Urteil macht Thesaurierungsbegünstigung attraktiver (Judgment Makes Tax Regime for Retained Profits More Attractive)
Betriebs-Berater 2011, p. 2084
Stefan Renger and Björn Kreimer
Noerr LLP and Noerr LLP
Date Posted: April 17, 2012
Last Revised: April 18, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper Changes Proposed by Finance Bill, 2012: Is Corporate Gift of Shares Taxable Now?
Tarun Jain
Supreme Court of India
Date Posted: April 16, 2012
Working Paper Series
22 downloads

Incl. Electronic Paper International Tax Law and Tax Avoidance: A Case Study on Tax Havens and the Option of Ethics in a Global Economy
M.A. Plazas Vega (ed.), Dal diritto financiario al diritto tributario; Studi in onore A. Amatucci, Volume 5, Temis, Bogotá, 2011, pp. 433-482 ,
Daniel Deak
Corvinus University of Budapest
Date Posted: April 14, 2012
Accepted Paper Series
92 downloads


 

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