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SSRN eLibrary Statistics:

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Abstracts: 577,884
Full Text Papers: 478,863
Authors: 267,492
Papers Received in
  Last 12 months:
63,500

Paper Downloads:
To date: 80,823,663
Last 12 months: 10,258,059
Last 30 days: 998,375

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  Resolved
  References:
275,883
Total References: 9,075,334
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Total Citation
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6,012,646
Papers with
  Resolved
  Footnotes:
94,592
Total Footnotes: 9,191,436


SSRN eLibrary Search Results
JEL Code: K34
531,307 Total downloads
Showing Papers 501 - 550 of 2,943
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Incl. Electronic Paper The Taxation of Gratuitous Services Gone Out of 'Control'
University of Memphis Law Review, Vol. 45, No. 115, 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: November 25, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Last Revised: November 26, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Calling on U.S. Courts to Adopt Canada's Unified Approach to Statutory Interpretation
The Journal of Appellate Practice and Process, Vol.15, No.1 (Spring 2014)
Amir Pichhadze
University of Michigan Law School
Date Posted: November 22, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper BEPS and Aggressive Tax Planning: Are the BEPS-OECD Measures to Tackle Aggressive Tax Planning Feasible for Countries in South America and the Sub-Saharan African Region?
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: November 22, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Democratic Legitimacy of BEPS in Countries in South America and the Sub-Saharan African Region
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: November 22, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Disclaimers and Federalism
Vanderbilt Law Review, Vol. 67, No. 6, 2014
Adam J. Hirsch
University of San Diego
Date Posted: November 20, 2014
Last Revised: November 25, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper U.S. Federal Income Taxation of Individuals
CALI eLangdell Press, Forthcoming
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Date Posted: November 20, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Charging Orders: How Exclusive is Exclusive?
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: November 19, 2014
Last Revised: November 20, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution
Florida Tax Review, Forthcoming
Jeffrey L. Kwall and Katherine Wilbur
Loyola University Chicago School of Law and Varnum LLP
Date Posted: November 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Do Audits Matter?: A Speculative Theory of the Relation between Tax Audits and Underreporting
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: November 19, 2014
Last Revised: November 26, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory Approaches Debate Considered from the Perspective of International Law
Ulf Linderfalk and Maria Hilling
Lund University - Faculty of Law and Lund University
Date Posted: November 18, 2014
Last Revised: November 20, 2014
Working Paper Series
26 downloads

Incl. Electronic Paper Legislating Unorthodox Taxes: The Hungarian Experience
Society and Economy 36 (2014) 3, pp. 339–368,
Daniel Deak
Corvinus University of Budapest
Date Posted: November 16, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Why the Buffett-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction
Florida Tax Review, Vol. 16, No. 7, 2014
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: November 16, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper Reconsidering Corporate Tax Privacy
New York University Journal of Law and Business, Vol. 11, 2014, Forthcoming, NYU Law and Economics Research Paper No. 14-37
Joshua D. Blank
New York University School of Law
Date Posted: November 16, 2014
Last Revised: November 20, 2014
Accepted Paper Series
36 downloads

Incl. Electronic Paper Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans
Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: November 15, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Why Wynne Should Win
Vanderbilt Law Review En Banc, Vol. 67,pp. 217-44, 2014, UGA Legal Studies Research Paper No. 201-27
Dan T. Coenen
University of Georgia Law School
Date Posted: November 14, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper How Do Employment Tax Credits Work? – An Analysis of the German Inheritance Tax
ZEW - Centre for European Economic Research Discussion Paper No. 14-090
Benedikt Franke , Dirk Simons and Dennis Voeller
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: November 13, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries
WU International Taxation Research Paper Series No. 2014 - 13
Julia Braun and Daniel Fuentes
Vienna University of Economics and Business Administration - Department of Economics and WU
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
83 downloads

Incl. Electronic Paper Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity
John Passant
University of Wollongong
Date Posted: November 06, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper Representing Chinese Real Estate Investors in the United States
Minnesota Journal of International Law, Vol. 23, No. 2, p. 173, 2014
Mary Szto
Hamline University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?
John Marshall Law Review, Vol. 47, No. 3, 2014, NYU Review of Employee Benefits, 2014
Edward A. Morse
Creighton University - School of Law
Date Posted: November 06, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
Virginia Tax Review (Forthcoming)
Ryan S. Keller
University of Cambridge
Date Posted: November 05, 2014
Accepted Paper Series
58 downloads

Incl. Electronic Paper California Dreamin': Tax Scholarship in a Time of Fiscal Crisis
UC Davis Law Review, Vol. 48, p. 405, 2014, Stanford Public Law Working Paper No. 2518607
Joseph Bankman and Paul L. Caron
Stanford Law School and Pepperdine University - School of Law
Date Posted: November 05, 2014
Last Revised: November 15, 2014
Accepted Paper Series
114 downloads

Incl. Electronic Paper ‘Spirit of the Law’ for Non-Believers: Tax Avoidance and (Legal) Philosophy
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: November 01, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper Why is Tax Avoidance Immoral? Ethics, Metaethics and Taxes
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: October 29, 2014
Last Revised: November 04, 2014
Working Paper Series
53 downloads

Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Date Posted: October 28, 2014
Working Paper Series

The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future
Capital University Law Review, Vol. 22, 1993
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: October 27, 2014
Accepted Paper Series

Incl. Electronic Paper Perceptions of Tax Expenditures and Direct Spending: A Survey Experiment
Forthcoming, Yale Law Journal, Vol. 124
Conor Clarke and Edward G. Fox
Yale Law School and University of Michigan at Ann Arbor - Department of Economics
Date Posted: October 25, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper The Series LLC: Continued Evolution is Clearing the Fog
Marc C Lovell, JD, LLM
University of Illinois
Date Posted: October 24, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Crown Servants Immunity from Taxation
Criminal Law Journal, Vol. 12, p. 159, 1954
Robin Cooke (1926-2006)
Victoria University of Wellington - Faculty of Law (deceased)
Date Posted: October 24, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Unilaterally Removing Indirect Subsidies for Maritime Fuel
Rotterdam Institute of Law and Economics (RILE) Working Paper Series No. 2014/06
Dirk Heine , Susanne Gäde and Goran Dominioni
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics , University of Duisburg-Essen - Department of Economics and Business Administration and Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics
Date Posted: October 23, 2014
Last Revised: November 13, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper The Rescission Doctrine: Everything Old Is New Again
Allen Sparkman
Independent
Date Posted: October 23, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Taxing Status: Tax Treatment of Mixed Business and Personal Expenses
17 University of Pennsylvania Journal of Business Law, 2015, Forthcoming
Adi Libson
Bar-Ilan University
Date Posted: October 23, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper A Simplified Verifiable Gift Tax
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: October 21, 2014
Last Revised: October 24, 2014
Working Paper Series
61 downloads

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
126 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
Last Revised: October 24, 2014
Accepted Paper Series
188 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
23 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
18 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
68 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
135 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
118 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
22 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
37 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
140 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
4 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
55 downloads


 

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