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SSRN eLibrary Search Results
JEL Code: K34
557,913 Total downloads
Showing Papers 421 - 470 of 3,039
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Incl. Electronic Paper Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax
University of Pennsylvania Law Review Online, Vol. 163, p. 267, 2015, U of Penn, Inst for Law & Econ Research Paper No. 15-10
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: March 25, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Taxation of State Owned Enterprises: A Review of Empirical Evidence from China
Forthcoming in Benjamin Liebman and Curtis Milhaupt (Eds.), Chinese State Capitalism and Institutional Change: Domestic and Global Implications (Oxford University Press, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 24, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry 60 (2009), 709-727
Jan B. M. Goossenaerts , Alexander Zegers and Jan M. Smits
Wikinetix , KPMG, Netherlands and Law and Technology
Date Posted: March 22, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Nonprofit and Charitable Uses of LLCs
Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations, Robert W. Hillman & Mark J. Loewenstein, Eds., Edward Elgar Publishing (2015, Forthcoming)
Cassady V. Brewer
Georgia State University - College of Law
Date Posted: March 21, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Controversies in Tax Law: A Matter of Perspective
Controversies in Tax Law: A Matter of Perspective, Anthony C. Infanti, ed., Ashgate, 2015, U. of Pittsburgh Legal Studies Research Paper No. 2015-06
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 20, 2015
Accepted Paper Series
35 downloads

Incl. Electronic Paper Written Testimony of Ray D. Madoff before the Select Revenue Measures Subcommittee Hearing on the Burden of the Estate Tax on Family Businesses and Farms
Boston College Law School Legal Studies Research Paper
Ray D. Madoff
Boston College - Law School
Date Posted: March 20, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Tax Ethics for Benefit Corporations
Dov Fischer
Brooklyn College - City University of New York (CUNY)
Date Posted: March 20, 2015
Working Paper Series
20 downloads

Incl. Electronic Paper Eye Share: Is FATCA a Permissible Treaty Override for Withholding Rates?
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: March 17, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Using the 'Smart Return' to Reduce Tax Evasion
Stanford Public Law Working Paper No. 2578432
Joseph Bankman , Clifford Nass and Joel B. Slemrod
Stanford Law School , Stanford University and University of Michigan, Stephen M. Ross School of Business
Date Posted: March 16, 2015
Working Paper Series
73 downloads

Incl. Electronic Paper Judicial Discipline: A matter of Principle for Quasi-Judicial Forums
Excise Law Times, (2015) Vol. 317 (March 2015)(pp. A59-A72).
Tarun Jain
Supreme Court of India
Date Posted: March 15, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Impuesto Sobre La Renta: Dime Cómo Opera Y Te Diré Cómo Redistribuye (Income Tax: Tell Me How It Works and I Will Tell You How It Redistributes)
Jorge Armando Rodriguez
National University of Colombia
Date Posted: March 13, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Extraterritoriality of Service Tax in India: A Review
Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Tarun Jain
Supreme Court of India
Date Posted: March 13, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Tax Incentives for Private Support of Cultural Heritage: Why and When
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 10, 2015
Working Paper Series
11 downloads

Incl. Electronic Paper Health and Taxes: Hospitals, Community Health and the IRS
U. of Pittsburgh Legal Studies Research Paper No. 2015-05
Mary Crossley
University of Pittsburgh - School of Law
Date Posted: March 07, 2015
Working Paper Series
22 downloads

Incl. Electronic Paper Testing the Models of Tax Compliance: The Use-Tax Experiment
Utah Law Review, Forthcoming
Adam B. Thimmesch
University of Nebraska College of Law
Date Posted: March 04, 2015
Accepted Paper Series
54 downloads

Incl. Electronic Paper What the Constitution Means by 'Duties, Imposts, and Excises' — And 'Taxes' (Direct or Otherwise)
Robert G. Natelson
The Independence Institute
Date Posted: March 04, 2015
Working Paper Series
74 downloads

Incl. Electronic Paper Fifty Shades of Deterrence?: The 'Grey Area' of Dissuasion for Those Assisting Offshore Tax Evaders
39 Cayman Fin. Rev. ___ (2015, Forthcoming)
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: March 01, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Can Sharing Be Taxed?
Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 28, 2015
Last Revised: March 18, 2015
Accepted Paper Series
104 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
41 downloads

Incl. Electronic Paper Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Date Posted: February 26, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Determining Lack of Marketability Discounts: Employing an Equity Collar
Journal of Entrepreneurial Finance, Forthcoming
lester Barenbaum , Walter Schubert and Kyle Garcia
La Salle University - Department of Finance , La Salle University and Financial Research Associates
Date Posted: February 23, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper What’s Money Got to Do with It?: Public Interest Lawyering and Profit
Denver University Law Review, Vol. 91, 2014
Kathryn A. Sabbeth
University of North Carolina at Chapel Hill
Date Posted: February 23, 2015
Accepted Paper Series
22 downloads

Incl. Electronic Paper VAT and Income Taxing Condominium Corporations in the Philippines: A Critical Analysis of BIR Revenue Memorandum Circular No. 65-2012 and 9-2013
Christine Carpio Aldeguer
Far Eastern University
Date Posted: February 19, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper The Tax Section Distinguished Service Award: Twenty Years of History
68 Tax Lawyer 41 (2014), Northwestern Public Law Research Paper No. 15-06
Herbert N. Beller
Northwestern University - School of Law
Date Posted: February 16, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper ‘Sharing the Pie’; Taxing Multinationals in a Global Market
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: February 16, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: February 15, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Tax Policy Endogeneity: Evidence from R&D Tax Credits
FEDS Working Paper No. 2014-101
Andrew C Chang
Federal Reserve Board
Date Posted: February 15, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper How Federal Tax Expenditures that Support Housing Contribute to Economic Inequality
Loyola University Chicago School of Law Research Paper No. 2015-008
Henry Rose
Loyola University Chicago School of Law
Date Posted: February 14, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper Tax Commitment Devices
Journal of Business & Securities Law, Vol. 15, No. 1, 2015
Jonathan H. Choi
Wachtell, Lipton, Rosen & Katz
Date Posted: February 09, 2015
Accepted Paper Series
53 downloads

Incl. Electronic Paper Australian International Taxation of Attributed Trust Gains
Australian Tax Review, 2015 Forthcoming, Sydney Law School Research Paper No. 15/05
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: February 04, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper When the Bough Breaks: The U.S. Tax Court's Branch Difficulties
34 ABA Tax Section NewsQuarterly 10 (Winter 2015)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: February 01, 2015
Accepted Paper Series
24 downloads

Incl. Electronic Paper Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States
Ricardo Perez-Truglia and Ugo Troiano
Microsoft Research and University of Michigan at Ann Arbor - Department of Economics
Date Posted: February 01, 2015
Last Revised: February 21, 2015
Working Paper Series
126 downloads

Incl. Electronic Paper LGBT Elders in a Post-Windsor World: The Promise and Limits of Marriage Equality
Texas Journal of Women and the Law, Vol. 24, No. 1, 2014, Temple University Legal Studies Research Paper No. 2015-06
Nancy J. Knauer
Temple University - James E. Beasley School of Law
Date Posted: January 30, 2015
Last Revised: February 18, 2015
Accepted Paper Series
46 downloads

The Coordination of Exportability of Family Benefits in the EU
Dagilyte, E, ‘The Coordination of Exportability of Family Benefits in the EU’ in Mokslinės minties šventė: studentų tarptautinių mokslinių konferencijų pranešimai (Mykolas Romeris University Publishing Centre, Vilnius 2006),
Egle Dagilyte
Buckinghamshire New University
Date Posted: January 27, 2015
Accepted Paper Series

Incl. Electronic Paper Effective Tax Rates Under IP Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 14-111
Lisa Evers and Christoph Spengel
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Date Posted: January 27, 2015
Working Paper Series
36 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Journal of Accounting, Ethics & Public Policy , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
44 downloads

Incl. Electronic Paper Cleaning the Muck of Ages from the Windows into the Soul of Tax
John Passant
University of Wollongong
Date Posted: January 26, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Brief of Amicus Curiae Professor Timothy M. Todd, Jr., In Support of Respondent in Perez v. Commissioner, U.S. Tax Court, No. 9103-12, 144 T.C. No. 4
Timothy M. Todd
Liberty University School of Law
Date Posted: January 23, 2015
Last Revised: February 24, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Situaciones Tributarias Internas Y Derecho De La Ue: Nuevas Perspectivas Sobre La Jurisprudencia Del TJUE (Internal Situations and EU Law: New Perspectives on ECJ Case Law)
A. Martín Jiménez: “Situaciones internas y Derecho de la UE: Nuevas Perspectivas sobre la Jurisprudencia del TJUE”, publicado en Cívitas Revista Española de Derecho Financiero n. 163, 2014.,
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: January 22, 2015
Accepted Paper Series
7 downloads

Incl. Electronic Paper Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Michigan Journal of International Law, Vol. 36, No. 1, 2014
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: January 21, 2015
Accepted Paper Series
64 downloads

Incl. Electronic Paper Merger is Indirect Gift in Cavallaro
Tax Notes, Vol. 146, No. 1, 2015
Kerry A. Ryan
Saint Louis University School of Law
Date Posted: January 20, 2015
Accepted Paper Series
78 downloads

Incl. Electronic Paper The Knowledge Tax
University of Chicago Law Review, Vol. 82, (2015, Forthcoming)
Michael Simkovic
Seton Hall Law School
Date Posted: January 20, 2015
Last Revised: February 24, 2015
Accepted Paper Series
114 downloads

Incl. Electronic Paper Wynne: It's Not About Double Taxation
State Tax Notes, Vol. 75, P. 413, 2015, U of Penn, Inst for Law & Econ Research Paper No. 14-44, Virginia Law and Economics Research Paper No. 3, Virginia Public Law and Legal Theory Research Paper No. 1
Michael S. Knoll and Ruth Mason
University of Pennsylvania Law School and University of Virginia School of Law
Date Posted: January 16, 2015
Last Revised: March 06, 2015
Accepted Paper Series
90 downloads

Incl. Electronic Paper The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals
Scott Dyreng , Bradley P. Lindsey , Kevin Markle and Douglas A. Shackelford
Duke University , North Carolina State University , University of Iowa - Henry B. Tippie College of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: January 14, 2015
Working Paper Series
47 downloads

Incl. Electronic Paper Reviving Fiscal Citizenship
Michigan Law Review, Forthcoming, Indiana Legal Studies Research Paper No. 308
Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: January 11, 2015
Accepted Paper Series
78 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
96 downloads

Incl. Electronic Paper Income Taxation and Risk-Taking
David Hasen
University of Colorado School of Law
Date Posted: January 02, 2015
Last Revised: February 07, 2015
Working Paper Series
79 downloads

Incl. Electronic Paper Lotteries and Public Policy in United States and Commonwealth Caribbean Law: Scrutinizing the Success of Lotteries as a Voluntary and 'Painless' Tax
University of Miami Inter-American Law Review, Vol. 45, No. 1, 2013
Stephen J. Leacock
Barry University - Dwayne O. Andreas School of Law
Date Posted: December 31, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Inversion Notice Boxes Out Foreign Insurers and Reinsurers
Tax Notes, Vol. 145, No. 1259, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 30, 2014
Accepted Paper Series
18 downloads


 

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