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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 563,425
Full Text Papers: 465,747
Authors: 261,339
Papers Received in
  Last 12 months:
63,924

Paper Downloads:
To date: 78,215,104
Last 12 months: 9,683,732
Last 30 days: 669,820

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Papers with
  Resolved
  References:
263,113
Total References: 9,045,618
Papers with Cites: 243,210
Total Citation
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5,983,464
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,169,322


SSRN eLibrary Search Results
JEL Code: K34
511,905 Total downloads
Showing Papers 421 - 470 of 2,879
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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
3 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
4 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
2 downloads

Incl. Electronic Paper Case Commentary: CIT v. PVAL Kulandagan Chettiar [(2004) 267 ITR 654 (SC)]
Shivam Goel
University of Delhi
Date Posted: August 30, 2014
Working Paper Series
1 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
1 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
45 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
22 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
5 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
2 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
57 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
2 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
32 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
6 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
8 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
23 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
9 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
10 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
20 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
78 downloads

Incl. Electronic Paper The Supreme Court Disregards ERISA and Goes Farther Astray in Applying Bankruptcy Law to Retirement Assets
33 Tax Management Weekly Report 995, July 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: August 09, 2014
Last Revised: August 13, 2014
Accepted Paper Series
69 downloads

Incl. Electronic Paper Income Taxation, Wealth Effects, and Uncertainty: Portfolio Adjustments with Isoelastic Utility and Discrete Probability (V.2)
Boston Univ. School of Law, Law and Economics Research Paper No. 14-47
Theodore S. Sims
Boston University School of Law
Date Posted: August 09, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Regulating Tax Preparers: A Global Problem for the IRS
Tax Notes International, Vol. 75, p. 391, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: August 08, 2014
Accepted Paper Series
35 downloads

Incl. Electronic Paper Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?
Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Tarun Jain
Supreme Court of India
Date Posted: August 08, 2014
Accepted Paper Series
2 downloads

China's Business-Tax-To-Vat Reform: An Interim Assessment
British Tax Review 2014
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: August 07, 2014
Last Revised: August 08, 2014
Accepted Paper Series

Incl. Electronic Paper Pension Plans 2014
Nicholas A. Paleveda
Northeastern University
Date Posted: August 06, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements
ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Maria Theresia Evers , Katharina Finke , Sebastian Matenaer , Ina Meier and Benedikt Zinn
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) , University of Manheim , University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: August 06, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386.
Saurabh Jain , John Prebble and Kristina Bunting
National Law Institute University (NLIU), Bhopal , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: August 06, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Political Activity Limits and Tax Exemption: A Gordian's Knot
Virginia Tax Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: August 05, 2014
Accepted Paper Series
82 downloads

Incl. Electronic Paper Tax Legal Scholarship to 1970
Virginia Tax Review, Vol. 34, No. 2, 2014
Terrance O'Reilly
Willamette University - College of Law
Date Posted: August 05, 2014
Last Revised: August 28, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Exploring and (Re)Defining the Boundaries of the Cohan Rule
Temple Law Review, Vol. 79, p. 939, 2007
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Public Policy Doctrine and Drawing the Line between Permissible and Impermissible Tax-Savings Clauses
80 Tennessee Law Review 655 (2013)
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Implications of Discovering Unreported Income, Improper Deductions, and Hidden Assets Upon a Taxpayer's Death
Georgia Law Review, Vol. 44, p. 697, 2010
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Funding Marital Trusts: Mistakes and Their Consequences
Real Property, Probate and Trust Law Journal, Vol. 31, No. 88, 1996
Jay A. Soled , Dena Wolf and Nathan Arnell
Rutgers University , Independent and Independent
Date Posted: August 03, 2014
Accepted Paper Series
82 downloads

Incl. Electronic Paper Unmasking and Deterring Congressional and Taxpayer Opportunism
Connecticut Law Review, Vol. 31, p. 205, 1998
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Sale of Donors’ Eggs: A Case Study of Why Congress Must Modify the Capital Asset Definition
UC Davis Law Review, Vol. 32, p. 919, 1999
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Reforming the Grantor Trust Rules
Notre Dame Law Review, Vol. 76, p. 375, 2001
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Third-Party Civil Tax Penalties and Professional Standards
Wisconsin Law Review, Vol. 2004-6, p. 1611, 2004
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Homage to Information Returns
Virginia Tax Review, Vol. 27, p. 371, 2007
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Taxation of Employer-Provided Health Coverage: Inclusion, Timing, and Policy Issues
Virginia Tax Review, Vol. 15, p. 447, 1996
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Transfer Tax Valuation Issues, the Game Theory, and Final Offer Arbitration: A Modest Proposal for Reform
Arizona Law Review, Vol. 39, No. 282, 1997
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Proposal to Lengthen the Tax Accounting Period
14 American Journal of Tax Policy 35 (1997)
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper A Proposal to Make Credit Shelter Trusts Obsolete
Tax Lawyer, Vol. 51, No. 81, 1997
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Cremating Transfer Taxes: Is There Hope for a Resurrection?
Wake Forest Law Review, Vol. 34, No. 229, 1999
Jay A. Soled and Charles Davenport
Rutgers University and Rutgers University School of Law
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Use of Judicial Doctrines in Resolving Transfer Tax Controversies
Boston College Law Review, Vol. 52, p. 587, 2001
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Call for the Gradual Phase-Out of All Paper Information Statements
10 Florida Tax Review 345 (2010)
Jay A. Soled
Rutgers University
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Related Parties and the Need to Bridge the Gap between the Income Tax and Transfer Tax Systems
62 Alabama Law Review 405 (2011)
Jay A. Soled and Mitchell Gans
Rutgers University and Hofstra University - School of Law
Date Posted: August 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Impact of Chinese VAT Pilot on International Freight Forwarding Industry and International Shipping Industry
World Journal of VAT/GST Law, June 27, 2014
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: August 02, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper What a History of Tax Withholding Tells Us About the Relationship Between Statutes and Constitutional Law
Northwestern University Law Review, Vol. 108, No. 3, 2014, Univ. of Wisconsin Legal Studies Research Paper No. 1274
Anuj C. Desai
University of Wisconsin Law School
Date Posted: July 30, 2014
Last Revised: August 22, 2014
Accepted Paper Series
77 downloads


 

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