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Abstracts: 571,232
Full Text Papers: 473,005
Authors: 264,668
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63,352

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To date: 79,570,092
Last 12 months: 9,738,949
Last 30 days: 885,488

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SSRN eLibrary Search Results
JEL Code: K34
521,882 Total downloads
Showing Papers 361 - 410 of 2,906
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Incl. Electronic Paper Paperwork and Punishment: It's Time to Fix FBAR
Tax Notes International, Vol. 73, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: October 17, 2014
Accepted Paper Series
20 downloads

Incl. Electronic Paper A Conceptual Framework for the Regulation of Cryptocurrencies
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: October 15, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper Wrestling Control from the Unicap Regulations: The Irrelevance of Quality Control in Determining Capitalizable Trademark Royalties
Florida Tax Review, Vol. 16, No. 4, 2014
Glenn Walberg
University of Vermont - School of Business Administration
Date Posted: October 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?
ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Katharina Finke , Clemens Fuest , Hannah Nusser and Christoph Spengel
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: October 14, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Economists are from Mercury, Policymakers are from Saturn: The Tax Policy Implications of Communication Failure
5 Wm & Mary Pol. Rev. 1 (2013)
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 12, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Subchapter S: Vive Le Difference!
Chapman Law Review, Vol. 18, No. 65, 2014
Roberta F. Mann
University of Oregon School of Law
Date Posted: October 11, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Arthur J. Cockfield
Queen's University (Canada) - Faculty of Law
Date Posted: October 11, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Professor Shay Got it Right: Treasury Can Slow Inversions
Tax Notes, September 22, 2014
Steve Rosenthal
Urban-Brookings Tax Policy Center
Date Posted: October 09, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Solving Charity Failures
Oregon Law Review, Vol. 93, No. 1, 2014
Brian L. Frye
University of Kentucky - College of Law
Date Posted: October 09, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Valuation Lessons From Estate of Adell
Tax Notes, Vol. 144, No. 12, 2014
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: October 08, 2014
Accepted Paper Series
86 downloads

Incl. Electronic Paper Does CESTAT have Power to Remand in Anti-Dumping Appeals? An Appraisal
Excise and Customs Reporter, Vol. 203 (September 2014) (pp. 1SF-16SF)
Tarun Jain
Supreme Court of India
Date Posted: October 06, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Hyperlexis and the Loophole
Oklahoma Law Review, Vol. 49, No. 3, Fall 1996, pp. 403-424
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Estate Planning: Hyperlexis and the Annual Exclusion Rule
Suffolk University Law Review, Vol. 32, No. 2, 1998, pp. 211-232
Walter D. Schwidetzky
University of Baltimore - School of Law
Date Posted: October 01, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Borderlines between the Concept of Tax Avoidance and the Other Similar Concepts
Edvinas Lenkauskas
Motieka & Audzevicius PLP
Date Posted: October 01, 2014
Working Paper Series
33 downloads

Incl. Electronic Paper Welcome to New Columbia: The Fiscal, Economic and Political Consequences of Statehood for D.C.
William & Mary Bill of Rights, Vol. 23, 2014, Forthcoming, George Mason Law & Economics Research Paper No. 14-47
David Schleicher
George Mason University School of Law
Date Posted: September 25, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Restructuring the U.S. Tax Court: A Reply to Stephanie Hoffer & Christopher Walker's 'The Death of Tax Court Exceptionalism'
Minnesota Law Review Headnotes, October 2014, Forthcoming, Indiana Legal Studies Research Paper No. 302
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: September 21, 2014
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Battle over Taxing Offshore Accounts
UCLA Law Review, Vol. 60, pp. 304-383, 2012
Itai Grinberg
Georgetown University Law Center
Date Posted: September 20, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code
Duke Law Journal Online (2014), Temple University Legal Studies Research Paper No. 2014-33
Alice G. Abreu and Richard K. Greenstein
Temple University - James E. Beasley School of Law and Temple University - James E. Beasley School of Law
Date Posted: September 19, 2014
Last Revised: October 11, 2014
Accepted Paper Series
65 downloads

Incl. Electronic Paper The Impact of the GST on Mortgage Pricing of Australian Credit Unions: An Empirical Analysis (Excerpt)
Accounting Research Journal, Vol 27(1), 2014, pp 37 - 51
Benjamin Liu , Allen Huang and Brett Freudenberg
Griffith University - Department of Accounting, Finance and Economics , Griffith University - Department of Accounting, Finance and Economics and Griffith University - Griffith Business School
Date Posted: September 18, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Lost in America: Evidence on Local Sales Taxes from National Panel Data
CESifo Working Paper Series No. 4943
David R. Agrawal
University of Georgia - Department of Economics
Date Posted: September 17, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Codifying and 'Miscodifying' Judicial Anti-Abuse Tax Doctrines
Virginia Tax Review, Vol. 33, No. 579, 2014
Linda Jellum
Mercer University - Walter F. George School of Law
Date Posted: September 16, 2014
Accepted Paper Series
63 downloads

Incl. Electronic Paper The Psychic Cost of Tax Evasion
Boston College Law Review, Vol. 56, 2015, Forthcoming
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 11, 2014
Last Revised: September 23, 2014
Accepted Paper Series
111 downloads

Incl. Electronic Paper The Hatter's Watch: Tax Benefit in Part IVA
Australian Tax Review, Vol. 43, No. 3, pp. 150-161, 2014, Sydney Law School Research Paper No. 14/84
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: September 06, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Out in the Cold: The Failure of Tenant Enforcement of the Low-Income Housing Tax Credit
University of Cincinnati Law Review, Forthcoming
Desiree Carole Hensley
University of Mississippi - School of Law
Date Posted: September 05, 2014
Last Revised: September 17, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Fiscal Anatomy of a Regulatory Polity: Tax Policy and Multilevel Governance in the EU
Hertie School of Governance - Working Papers No. 43, 2009
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market
Journal of Common Market Studies, Volume 49. Number 3. pp. 585–606, 2011,
Philipp Genschel , Achim Kemmerling and Eric Seils
European University Institute , Central European University (CEU) and Hans Böckler Foundation
Date Posted: September 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How the European Union Constrains the State: Multilevel Governance of Taxation
European Journal of Political Research, 50: 293–314, 2011,
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Tax Elasticity, Buoyancy and Stability in Zimbabwe
Wellington Garikai Bonga , Netsai Lizzy Dhoro and Fungayi Mawire-Van Strien
Independent , Great Zimbabwe University and Independent
Date Posted: September 02, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
64 downloads

Incl. Electronic Paper Why Should We Not Protest for Consumption Tax Reduction? Consumption Tax Rate as a Partial Mechanism for Increasing Consumer Wealth
Loyola of Los Angeles International and Comparative Law Review Vol. 36, 2014 Forthcoming
Limor Riza and Noam Sher
Carmel Academic Center and The Carmel Academic Center - Faculty of Law
Date Posted: September 01, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper The Tax Lawyer as Gatekeeper
University of Louisville Law Review, Vol. 49, No. 2, pp. 185-230, 2010, George Mason Law & Economics Research Paper No. 14-39
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 30, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Case Commentary: CIT v. PVAL Kulandagan Chettiar [(2004) 267 ITR 654 (SC)]
Shivam Goel
The West Bengal National University of Juridical Sciences
Date Posted: August 30, 2014
Working Paper Series
3 downloads

Issues in the Design of Formulary Apportionment in the Context of NAFTA
Tax Law Review, Vol. 49, 1993
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: August 29, 2014
Accepted Paper Series

Incl. Electronic Paper State Tax Reform: Proposals for Wisconsin
Marquette Law Review, Vol. 88, 2004
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: August 29, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
147 downloads

Incl. Electronic Paper Deconstructing the Rules of Corporate Tax
Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 28, 2014
Accepted Paper Series
40 downloads

Incl. Electronic Paper Return of the Prodigal Form? - Partnerships and Partnership Law in the People's Republic of China
Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations (Robert W. Hillman and Mark J. Loewenstein, eds., Edward Elgar Publishing, Forthcoming)
Nicholas Calcina Howson
University of Michigan Law School
Date Posted: August 24, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Complexity and Simplicity in Law: A Review Essay (Cass R. Sunstein, Simpler (2013))
David M. Driesen
Syracuse University - College of Law
Date Posted: August 23, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper Policy Forum: The Policy Underpinnings of the BEPS Project-Preserving the International Corporate Income Tax?
Canadian Tax Journal, Vol. 62, No. 2, pp. 433-441, 2014, Sydney Law School Research Paper No. 14/77
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: August 22, 2014
Last Revised: September 01, 2014
Accepted Paper Series
110 downloads

Incl. Electronic Paper The Role of Reporting and Non-Reporting Incentives in Operating Lease Use: Evidence from the Airline Industry
Judson Caskey and N. Bugra Ozel
University of Texas at Austin - Red McCombs School of Business and University of California, Los Angeles (UCLA) - Anderson School of Management
Date Posted: August 21, 2014
Last Revised: September 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Tax Incentives: Ill-Advised Tax Policy or Growth Catalysts?
54 European Taxation. 2-3 (2014), Journals IBFD
Aleksandra Bal
International Bureau for Fiscal Documentation (IBFD)
Date Posted: August 21, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Corporate Inversions and Americanizations: A Case of Having the Cake and Eating It Too?
Felipe Cortes , Armando R. Gomes and Radhakrishnan Gopalan
D'Amore-McKim School of Business-Northeastern University , Washington University in Saint Louis - John M. Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: August 17, 2014
Last Revised: August 28, 2014
Working Paper Series
124 downloads

Incl. Electronic Paper How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs
Journal of Taxation, Volume 120, Number 2, February 2014
John O. Everett , Cherie J. Hennig , William A. Raabe and Blaise M. Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law , University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado at Colorado Springs - College of Business
Date Posted: August 17, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income
ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
William A. Raabe , Cherie J. Hennig and John O. Everett
University of Wisconsin - Whitewater - College of Business and Economics , University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: August 17, 2014
Accepted Paper Series
10 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
49 downloads

Incl. Electronic Paper Forcing Cooperation: A Strategy for Improving Tax Compliance
University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 15, 2014
Accepted Paper Series
18 downloads

Social Media and the Tax Practice
Taxation in Australia, Feb 2013, Vol. 47(7), p. 434-437
Elen Seymour
University of Western Sydney
Date Posted: August 15, 2014
Working Paper Series

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
26 downloads

Incl. Electronic Paper Salience and Sin: Designing Taxes in the New Sin Era
Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Rachelle Holmes Perkins
George Mason University School of Law
Date Posted: August 13, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
100 downloads


 

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