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484,173
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393,564
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226,645
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JEL Code: K34
411,553 Total downloads
Showing Papers 401 - 450 of 2,347
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A Woman's Worth
North Carolina Law Review, Vol. 88. p. 102, 2010
Kimberly D. Krawiec
Duke University - School of Law
Date Posted: February 06, 2010
Last Revised: May 30, 2010
Accepted Paper Series
281 downloads
Zappers - Retail VAT Fraud
Boston Univ. School of Law Working Paper No. 10-04
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 26, 2010
Last Revised: March 09, 2010
Working Paper Series
281 downloads
Is Knowledge of the Tax Law Socially Desirable?
U of Chicago Law & Economics, Olin Working Paper No. 563
David A. Weisbach
University of Chicago - Law School
Date Posted: July 26, 2011
Last Revised: July 27, 2011
Working Paper Series
280 downloads
Taxation, Accounting, and Transparency: The Missing Trinity of Corporate Life
TAX AND CORPORATE GOVERNANCE, Wolfgang Schön, ed., pp. 101-110, 2008,
Christian Nowotny
Vienna University of Economics and Business Administration - Department of Business Law
Date Posted: April 26, 2007
Last Revised: June 16, 2008
Accepted Paper Series
278 downloads
The Ethics of Tax Evasion: A Comparative Study of Australian, New Zealand and U.S.A. Opinion
Robert W. McGee and
Sanjoy Bose
Fayetteville State University
and
Zayed University
Date Posted: April 13, 2007
Working Paper Series
278 downloads
Breaking Open Offshore Piggybanks: Deferral and the Utility of Amnesty
George Mason Law Review, 2007, Case Legal Studies Research Paper No. 06-18
Craig M. Boise
C|M|LAW
Date Posted: September 13, 2006
Accepted Paper Series
276 downloads
Taxing Emotional Injury Recoveries: A Critical Analysis of Murphy V. Internal Revenue Service
Gregory L. Germain
Syracuse University - College of Law
Date Posted: November 07, 2006
Working Paper Series
276 downloads
When are Releases of Claims for ERISA Plan Benefits Effective?
John Marshall Law Review, Vol. 38, p. 773, Spring 2005
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 14, 2005
Accepted Paper Series
276 downloads
Characteristics of the Chinese Tax System and Its Cultural Underpinnings: A Comparison with the West
Journal of Chinese Tax and Policy, Vol. 1, No. 1, pp. 13-33, August 2011
Eva Huang
and
Bin Yang
Discipline of Business Law, The University of Sydney Business School
and
Xiamen University - Department of Public Economics
Date Posted: November 23, 2011
Accepted Paper Series
274 downloads
Investment Risk and the Tax Benefit of Deferred Compensation
Tax Law Review, 2009, Georgetown Public Law Research No. 1279455
Ethan Yale
University of Virginia School of Law
Date Posted: October 06, 2008
Last Revised: June 23, 2010
Accepted Paper Series
274 downloads
War, Taxes, and Income Redistribution in the Twenties: The 1924 Veterans' Bonus and the Defeat of the Mellon Plan
Yale Law School, Public Law Working Paper No. 109
Anne Alstott and
Benjamin Novick
Yale University - Law School
and
Yale University - Law School
Date Posted: January 25, 2006
Working Paper Series
274 downloads
What Do We Know About the Interstate Economic Effects of State Tax Incentives?
Georgetown Journal of Law & Public Policy, Vol. 4, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-29
Kirk J. Stark and
Daniel J. Wilson
University of California, Los Angeles (UCLA) - School of Law
and
Federal Reserve Bank of San Francisco
Date Posted: December 07, 2005
Accepted Paper Series
274 downloads
Apologia for the Double Tax of Corporation Income
George Mason Law & Economics Research Paper No. 02-012
Terrence R. Chorvat
George Mason University School of Law
Date Posted: May 08, 2002
Working Paper Series
273 downloads
Doctrine of Unjust Enrichment and Refunds Under Central Excise Law
The Management Accountant, Vol. 30, No. 2, pp. 147-149, February 1995
Manoj Anand
Indian Institute of Management Lucknow - Noida Campus
Date Posted: January 31, 2005
Accepted Paper Series
273 downloads
Is There Information Content in the Tax Footnote?
Jana Smith Raedy ,
Jeri K. Seidman
and
Douglas A. Shackelford
University of North Carolina at Chapel Hill
,
University of Texas at Austin - McCombs School of Business
and
University of North Carolina at Chapel Hill
Date Posted: October 03, 2010
Last Revised: September 20, 2012
Working Paper Series
273 downloads
Taxing Divisive Mergers
Georgia Law Review, Vol. 34, 2000
Steven A. Bank
University of California, Los Angeles (UCLA) - School of Law
Date Posted: March 22, 2000
Accepted Paper Series
273 downloads
Politics at the Pulpit: Tax Benefits, Substantial Burdens, and Institutional Free Exercise
Boston University Law Review, Vol. 89, p. 1137, 2009, Notre Dame Legal Studies Paper No. 08-30
Lloyd Hitoshi Mayer
Notre Dame Law School
Date Posted: September 26, 2008
Last Revised: April 12, 2012
Accepted Paper Series
272 downloads
The Ethics of Tax Evasion: A Survey of Business Students in Poland
Robert W. McGee and
Arkadiusz Bernal
Fayetteville State University
and
Poznan University of Economics
Date Posted: January 19, 2006
Working Paper Series
272 downloads
Principles of Taxation for People Who Have Principles
Policy Analysis, No. 1, March 1996
Robert W. McGee
Fayetteville State University
Date Posted: May 23, 2000
Accepted Paper Series
271 downloads
The Role of Charity in a Federal System
William & Mary Law Review, Vol. 53, No. 3, 2012, FSU College of Law, Public Law Research Paper No. 394, FSU College of Law, Law, Business & Economics Paper No. 09-25, Boston College Law School Legal Studies Research Paper No. 268
Brian D. Galle
Boston College Law School
Date Posted: September 15, 2009
Last Revised: June 12, 2012
Accepted Paper Series
271 downloads
What Do We Owe Future Generations?
George Washington Law Review, Vol. 77, p. 1237, 2009, GWU Law School Public Law Research Paper No. 351, GWU Legal Studies Research Paper No. 351
Neil H. Buchanan
George Washington University Law School
Date Posted: August 27, 2008
Last Revised: November 10, 2010
Accepted Paper Series
270 downloads
Business Taxes and International Competitiveness
U of Penn, Inst for Law & Econ Research Paper No. 08-12
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: May 28, 2008
Working Paper Series
269 downloads
Deferred Compensation Reform: Taxing the Fruit of the Tree in its Proper Season
Ohio State Law Journal, Vol. 67, No. 2, 2006
Eric D. Chason
William & Mary Law School
Date Posted: August 17, 2005
Accepted Paper Series
269 downloads
The Untapped Potential of Investor-State Dispute Settlement Involving Intellectual Property Rights and Expropriation in Free Trade Agreements
Chinese University, CFRED Working Paper
Bryan Christopher Mercurio
Chinese University of Hong Kong - Faculty of Law
Date Posted: April 12, 2011
Last Revised: October 03, 2011
Working Paper Series
268 downloads
The Tax Treatment of Health Insurance and Employment-Based Health Benefits
EBRI Issue Brief, No. 294, June 2006
Paul Fronstin
Employee Benefit Research Institute (EBRI)
Date Posted: June 19, 2006
Accepted Paper Series
267 downloads
Aggressive Legalism: The East Asian Experience and Lessons for China
CHINA'S PARTICIPATION IN THE WTO, Henry Gao, Donald Lewis, eds., Cameron May Publishers, November 2005
Henry S. Gao
Singapore Management University - School of Law
Date Posted: April 17, 2006
Accepted Paper Series
266 downloads
Do Attorneys Do Their Clients Justice? An Empirical Study of Lawyers' Effects on Tax Court Litigation Outcomes
Wake Forest Law Review, Vol. 41, p. 1235, 2006, Indiana Legal Studies Research Paper No. 49
Leandra Lederman and
Warren B. Hrung
Indiana University Maurer School of Law
and
Federal Reserve Bank of New York
Date Posted: May 07, 2006
Accepted Paper Series
266 downloads
Tax Expenditures and Global Labor Mobility
New York University Law Review, Forthcoming
Ruth Mason
University of Connecticut School of Law
Date Posted: March 11, 2009
Last Revised: February 27, 2013
Accepted Paper Series
266 downloads
Teaching Ethics Using Tax Evasion Survey Data as a Case Study
Robert W. McGee
Fayetteville State University
Date Posted: May 16, 2006
Working Paper Series
265 downloads
The Congressional Response to Corporate Expatriations: The Tension Between Symbols and Substance in the Taxation of Multinational Corporations
Virginia Tax Review, Vol. 24, 2005
Michael S. Kirsch
Notre Dame Law School
Date Posted: January 12, 2005
Accepted Paper Series
265 downloads
The Limits of Administrative Guidance in the Interpretation of Tax Treaties
Texas Law Review, Vol. 87, 2009, Notre Dame Legal Studies Paper No. 09-02
Michael S. Kirsch
Notre Dame Law School
Date Posted: January 24, 2009
Last Revised: January 13, 2010
Accepted Paper Series
265 downloads
The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report
Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Allison Christians and
Yariv Brauner
McGill University - Faculty of Law
and
University of Florida - Levin College of Law
Date Posted: June 10, 2011
Last Revised: August 01, 2011
Working Paper Series
265 downloads
Compaq Redux: Implicit Taxes and the Question of Pre-Tax Profit
Virginia Tax Review, Vol. 26, Pg. 821, 2007, U of Penn Law School, Public Law Working Paper No. 06-46, U of Penn, Inst for Law & Econ Research Paper No. 06-27
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: December 17, 2006
Last Revised: August 21, 2009
Working Paper Series
264 downloads
The Ethics of Tax Evasion: A Case Study of Opinion in Iran
Robert W. McGee and
Mahdi Nazemi Ardakani
Fayetteville State University
and
Tarbiat Modares University
Date Posted: January 05, 2009
Working Paper Series
264 downloads
The Quest for the Optimum in Resolving Product-Liability Conflicts
ESSAYS IN HONOR OF JOHN P. KOZYRIS, Ana Grammatikaki-Alexiou, ed., Sakoulas-Kluwer Publishers, 2006
Symeon C. Symeonides
Willamette University - College of Law
Date Posted: November 24, 2006
Accepted Paper Series
264 downloads
The Thunder of History: The Origins and Development of the New Fiscal Sociology
THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE, Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, eds., New York: Cambridge University Press, 2009, Indiana Legal Studies Research Paper No. 147
Isaac William Martin
,
Ajay K. Mehrotra and
Monica Prasad
University of California, San Diego (UCSD) - Division of Social Sciences
,
Indiana University Maurer School of Law
and
Northwestern University
Date Posted: August 26, 2009
Last Revised: February 11, 2010
Accepted Paper Series
264 downloads
Theory and Practice in Tax Administration
Virginia Tax Review, Vol. 29, p. 227, 2009 , Texas Tech Law School Research Paper No. 2009-04
Bryan Camp
Texas Tech University School of Law
Date Posted: September 19, 2009
Last Revised: August 04, 2010
Accepted Paper Series
264 downloads
The New World of Tax Information Exchange
Asia-Pacific Journal of Taxation, Vol. 13, No. 2, Autumn/Winter 2009
Jefferson P. VanderWolk
Chinese University of Hong Kong - Faculty of Law
Date Posted: April 05, 2010
Accepted Paper Series
263 downloads
The Morphing of MTIC Fraud: VAT Fraud Infects Tradable CO2 Permits
55 Tax Notes International 733 (August 31, 2009), Boston Univ. School of Law Working Paper No. 09-35
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 07, 2009
Last Revised: July 27, 2012
Accepted Paper Series
262 downloads
Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers, Divisions, and Incorporations
San Diego Law Review, Vol. 44, p. 259, 2007
Heather M. Field
University of California Hastings College of the Law
Date Posted: October 11, 2007
Accepted Paper Series
261 downloads
Sharing the First Bite - A New Approach to Tax Treaties
Navot Bar
affiliation not provided to SSRN
Date Posted: February 26, 2008
Accepted Paper Series
261 downloads
Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications
FIAS, The World Bank Group, 2009
Sebastian James
The World Bank Group
Date Posted: January 21, 2010
Last Revised: March 24, 2010
Accepted Paper Series
261 downloads
The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina
Robert W. McGee and
Marcelo J. Rossi
Fayetteville State University
and
Universidad Austral
Date Posted: January 20, 2006
Working Paper Series
261 downloads
Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience
New Zealand Journal of Taxation Law and Policy, Vol. 16, No. 3, pp. 269-306
Chye-Ching Huang
and
Craig Elliffe
University of Auckland
and
University of Auckland
Date Posted: July 22, 2010
Last Revised: March 04, 2011
Accepted Paper Series
260 downloads
Miller: Effective FLP Line Drawing
Tax Notes, Vol. 124, No. 12, 2009
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 12, 2009
Accepted Paper Series
260 downloads
A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry, Vol. 60, No. 9, pp. 709-727, December 2009
Jan B. M. Goossenaerts
,
Alexander Zegers
and
Jan M. Smits
Pragmeta Knowledge Clout
,
KPMG, Netherlands
and
Law and Technology
Date Posted: March 23, 2009
Last Revised: November 09, 2009
Accepted Paper Series
259 downloads
Comparison between Value Added Tax and Sales Tax
Lyubomir P. Zabov
affiliation not provided to SSRN
Date Posted: January 22, 2007
Last Revised: July 12, 2011
Working Paper Series
259 downloads
Dispositions and Partial Dispositions of a Partnership Interest
Howard Abrams
Emory University School of Law
Date Posted: November 22, 2007
Last Revised: January 21, 2008
Working Paper Series
259 downloads
Illegal Buyouts
Journal of Banking and Finance, Vol. 34, No. 2, pp. 441-456, 2010
Douglas Cumming
York University - Schulich School of Business
Date Posted: August 10, 2009
Last Revised: March 19, 2012
Accepted Paper Series
259 downloads
Jurisdictional Reach of VAT
VAT IN AFRICA, R. Krever, ed., pp. 175-214, Pretoria University Law Press, South Africa, 2008, Sydney Law School Research Paper No. 08/64
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: July 18, 2008
Last Revised: July 29, 2008
Accepted Paper Series
259 downloads
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