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484,422
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68,988
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JEL Code: K34
412,069 Total downloads
Showing Papers 51 - 100 of 2,349
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The Big Picture -- 2012
Tax Notes International, Volumes 66-68, 2012
Allison Christians
McGill University - Faculty of Law
Date Posted: March 14, 2013
Accepted Paper Series
36 downloads
Worldwide Tax Reform: Reversing the Race to the Bottom
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: March 13, 2013
Working Paper Series
55 downloads
Debt Cancellation in the Age of Mortgage Foreclosures
Real Estate Taxation, 38 WGL-RETAX 100 (2011)
Thomas M. Dalton
,
Richard E. Custin
and
Linda Barkacs
University of San Diego - School of Business Administration
,
University of San Diego- School of Business Administration
and
Independent
Date Posted: March 13, 2013
Last Revised: April 07, 2013
Accepted Paper Series
3 downloads
'Do You Want a Receipt?' Combating VAT and Sales Tax Evasion with Lottery Tickets: Involving Customers
Marco Fabbri
and
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics
and
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 12, 2013
Last Revised: May 14, 2013
Working Paper Series
17 downloads
LGBT Families, Tax Nothings
Journal of Gender, Race and Justice, Forthcoming, U. of Pittsburgh Legal Studies Research Paper No. 2013-08
Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: March 11, 2013
Last Revised: April 26, 2013
Accepted Paper Series
27 downloads
The Free Movement of Goods on the European Single Market
Cristina Popa Nistorescu
University of Craiova - Faculty of Law and Administrative Sciences
Date Posted: March 11, 2013
Working Paper Series
17 downloads
GAAR and Corporate Governance: Will the Stick Do the Trick?
Journal on Governance, Vol. 1, No. 6, pp. 629-674, 2012.
Tarun Jain
Supreme Court of India
Date Posted: March 10, 2013
Accepted Paper Series
30 downloads
Drawing the Boundaries of Tax Justice
Allison Christians
McGill University - Faculty of Law
Date Posted: March 10, 2013
Working Paper Series
114 downloads
Regulation of Financial Markets and Money Laundering: Contemporary Trends in European and International Cooperation
CYIL - CZECH YEARBOOK OF INTERNATIONAL LAW: Regulatory Measures and Foreign Trade, 2013, Vol. IV, pp. 91-104
Alexander J. Belohlavek
Independent
Date Posted: March 09, 2013
Accepted Paper Series
17 downloads
Disappearing Subsidiaries: The Cases of Google and Oracle
Jeffrey D. Gramlich and
Janie Whiteaker-Poe
University of Southern Maine - School of Business
and
University of Kansas
Date Posted: March 07, 2013
Working Paper Series
34 downloads
The Australian Parliamentary Budget Office: A Sustainable Innovation in Fiscal Decision-Making?
U of Melbourne Legal Studies Research Paper No. 628
Miranda Stewart
University of Melbourne - Law School
Date Posted: February 27, 2013
Working Paper Series
14 downloads
Tax on My Mind: Advisors’ Recommendations for Choice of Business Form
Australian Tax Review 42(1) 2013: pp 33 – 52,
Brett Freudenberg
Griffith University - Griffith Business School
Date Posted: February 26, 2013
Accepted Paper Series
73 downloads
Explanation of Issues in PPL Corporation v. Commissioner of Internal Revenue
American Bar Association Preview of United States Supreme Court Cases, Vol. 40, Issue 5, pp. 201-04, 2013
Jordan M. Barry and
Janelle N. Darnell
University of San Diego School of Law
and
University of San Diego School of Law
Date Posted: February 26, 2013
Accepted Paper Series
76 downloads
The Rise and Fall of Carter's 1978 Tax Reform
Tax Notes, Vol. 138, No. 7, 2013
Bruce Bartlett
Independent
Date Posted: February 24, 2013
Accepted Paper Series
6 downloads
Do Capital Income Taxes Hinder Growth?
U of Penn, Inst for Law & Econ Research Paper No. 13-6
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: February 22, 2013
Last Revised: March 10, 2013
Working Paper Series
381 downloads
'Temporary' Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers
Mark Jackson
and
Sonja Pippin
University of Nevada, Reno - Department of Accounting and Information Systems
and
University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: February 21, 2013
Working Paper Series
7 downloads
Tax Advice for the Second Obama Administration
Pepperdine Law Review, Vol. 40, No. 5, 2013, Pepperdine University Legal Studies Research Paper No. 2013/9, U of Cincinnati Public Law Research Paper No. 13-03
Paul L. Caron
University of Cincinnati - College of Law
Date Posted: February 19, 2013
Last Revised: May 09, 2013
Accepted Paper Series
81 downloads
Towards the Development of a Tax System Complexity Index
UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Chris Evans and
Binh Tran-Nam
University of New South Wales
and
School of Taxation and Business Law
Date Posted: February 15, 2013
Accepted Paper Series
38 downloads
Income Tax Assessment of Non-Resident Oil and Natural Gas Exploration Companies
Income Tax Reports, (2013) 350 ITR (Journal) 77-88
Tarun Jain
Supreme Court of India
Date Posted: February 15, 2013
Accepted Paper Series
12 downloads
Property in Virtual Worlds
Wian Erlank
North-West University
Date Posted: February 14, 2013
Working Paper Series
29 downloads
Access to Tax InJustice
Pepperdine Law Review (Issue 5 of Volume 40) (Spring 2013)
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: February 14, 2013
Accepted Paper Series
35 downloads
Unfinished Business: Domestic Thin Capitalization Rules and the Non-Discrimination Article in the OECD Model
Bulletin for International Tax, Vol. 67, No. 1, 2013, pp. 26-38
Craig Elliffe
University of Auckland
Date Posted: February 13, 2013
Accepted Paper Series
27 downloads
A Timely Proposal to Eliminate the Student Loan Interest Deduction
Victoria J. Haneman
University of La Verne College of Law
Date Posted: February 13, 2013
Working Paper Series
The Discrepancy between 'Ideal' and 'Real World' International Tax Rules - What Drives Politicians When Making the Rules?
WU International Taxation Research Paper Series No. 2012-10
Julia Braun
Vienna University of Economics and Business Administration - Department of Economics
Date Posted: February 12, 2013
Working Paper Series
95 downloads
Transfer Pricing
Jahlesha Gilbert
,
Henry P. McMillan
and
K. Berrak Walters
Fayetteville State University - School of Business and Economics
,
Fayetteville State University - School of Business and Economics
and
Fayetteville State University - School of Business and Economics
Date Posted: February 11, 2013
Working Paper Series
75 downloads
Does the Defense of Marriage Act Prevent the Internal Revenue Service from Treating All 'Married' Couples Equally?
Journal of Accounting, Ethics & Public Policy, Vol. 14, No. 1, 2013
Joanie Sompayrac
and
Victoria Rose Burge
University of Tennessee, Chattanooga - Department of Accounting
and
University of Tennessee, Chattanooga - Department of Accounting
Date Posted: February 11, 2013
Accepted Paper Series
46 downloads
Economic and Legal Arguments in PPL v. Commissioner
U of Penn, Inst for Law & Econ Research Paper No. 13-5
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: February 09, 2013
Working Paper Series
91 downloads
Whither or Wither the European Union Savings Tax Directive? – A Case Study in the Political Economy of Taxation
Journal of Financial Crime, Vol.11, No.1, pp. 56-72, 2003
George Gilligan
University of New South Wales
Date Posted: February 07, 2013
Accepted Paper Series
1 downloads
Markets, Offshore Sovereignty and Onshore Legitimacy
Chapter One in D. Masciandaro (ed), Global Financial Crime: Terrorism, Money Laundering and Offshore Centres, Ashgate, Aldershot UK, pp.7-59, 2004
George Gilligan
University of New South Wales
Date Posted: February 07, 2013
Accepted Paper Series
7 downloads
Thinking About Tax Malpractice: Outline and Hypotheticals
The Practical Tax Lawyer, Winter 2013, Chapman University Law Research Paper No. 13-4
Michael B. Lang
Chapman University - School of Law
Date Posted: February 07, 2013
Last Revised: March 21, 2013
Working Paper Series
286 downloads
Harmonizing Tax Treaty Exemptions and Taxable Canadian Property: Demise of the Business Property Exemption
CCH International Tax, Number 64, pp. 5-8
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: February 06, 2013
Accepted Paper Series
7 downloads
The Individual Mandate, Taxation, and the Constitution
Journal Taxation of Investments, p. 31, Fall 2012, Case Legal Studies Research Paper No. 2013-4
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: February 04, 2013
Accepted Paper Series
New Foreign Affiliate Capital Distribution Elections: QROCs and Regulation 5901(2)(B) Dividends
CCH Tax Topics, Number 2133, January 2013
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: February 02, 2013
Accepted Paper Series
11 downloads
Introduction: Tax, Law and Development
Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher
Yariv Brauner
and
Miranda Stewart
University of Florida - Levin College of Law
and
University of Melbourne - Law School
Date Posted: February 01, 2013
Accepted Paper Series
90 downloads
Excluding ‘Actionable Claims’ from Service Tax: A Bonanza for Service Providers?
Excise and Customs Reporter, Vol. 195, pp. 1SF-6SF, January 2013
Tarun Jain
Supreme Court of India
Date Posted: January 31, 2013
Accepted Paper Series
9 downloads
Should the US Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner
U of Michigan Public Law Research Paper No. 308
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: January 31, 2013
Last Revised: February 04, 2013
Working Paper Series
99 downloads
The Income of the 21st Century: Online Advertising as a Case Study for the Implications of Technology for Source-Based Taxation
Assaf Y. Prussak
University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: January 30, 2013
Last Revised: March 04, 2013
Working Paper Series
138 downloads
What Goes Around Comes Around: Why the US is Responsible for Capital Flight (and What it Can Do about It)
U of Michigan Public Law Research Paper No. 307
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: January 29, 2013
Last Revised: February 04, 2013
Working Paper Series
173 downloads
Relevancy - Admissibility of Documents
Obinna H.C. Onyeneke
Independent
Date Posted: January 29, 2013
Working Paper Series
27 downloads
Wimmer Wins FLP Annual Exclusions
Tax Notes, Vol. 138, No. 4, 2013
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: January 29, 2013
Accepted Paper Series
206 downloads
Zappers & Employment Tax Fraud
Boston Univ. School of Law, Public Law Research Paper No. 13-3, Boston Univ. School of Law, Law and Economics Research Paper No. 13-3
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 28, 2013
Last Revised: February 15, 2013
Working Paper Series
60 downloads
Kennedy Proposed His Big Tax Cut 50 Years Ago
Tax Notes, Vol. 138, No. 3, 2013
Bruce Bartlett
Independent
Date Posted: January 27, 2013
Working Paper Series
7 downloads
S-Corporations und die Schachteldividende (S-Corporations and Intercompany Dividends)
Internationales Steuerrecht 2006, 586
Harald Plewka
and
Stefan Renger
HPL Plewka & Coll. LLP
and
Noerr LLP
Date Posted: January 27, 2013
Last Revised: February 03, 2013
Accepted Paper Series
4 downloads
DVA for Assets
Risk, February 2013
Chris Kenyon
and
Richard David Kenyon
Lloyds Banking Group - Wholesale Banking & Markets
and
University of Northampton
Date Posted: January 23, 2013
Accepted Paper Series
60 downloads
Putting the Reign Back in Sovereign: Advice for the Second Obama Administration
Pepperdine Law Review, Vol. 40, 2013
Allison Christians
McGill University - Faculty of Law
Date Posted: January 22, 2013
Accepted Paper Series
134 downloads
Who Killed the Rule Against Perpetuities?
Pepperdine Law Review, Vol. 40, No. 5, 2013, San Diego Legal Studies Paper No. 13-106
Grayson M. P. McCouch
University of San Diego School of Law
Date Posted: January 22, 2013
Accepted Paper Series
89 downloads
Verstößt § 50d Abs. 3 EStG tatsächlich gegen die Grundfreiheiten? (Does § 50d(3) of the Income Tax Act Really Violate the Fundamental Freedoms?)
GmbH-Rundschau 2007, 1027
Harald Plewka
and
Stefan Renger
HPL Plewka & Coll. LLP
and
Noerr LLP
Date Posted: January 22, 2013
Last Revised: January 28, 2013
Accepted Paper Series
12 downloads
Ermäßigung der Kapitalertragsteuer für an S-Corporations gezahlte Dividenden (Reduction of Withholding Tax on Dividends Paid to S Corporations)
Internationale Wirtschaftsbriefe 2009/1, Fach 3, Gruppe 2, 1397
Harald Plewka
and
Stefan Renger
HPL Plewka & Coll. LLP
and
Noerr LLP
Date Posted: January 19, 2013
Accepted Paper Series
10 downloads
Shaping Tax Norms Through Lotteries
Marco Fabbri
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics
Date Posted: January 18, 2013
Last Revised: May 14, 2013
Working Paper Series
35 downloads
Kommentar zu FG Köln vom 24. April 2012, 2 K 3928/09 (Commentary on the Judgement of the Tax Court of Cologne of 24 April 2012, 2 K 3928/09)
GmbH-Rundschau 2012, 1026
Stefan Renger
and
Patrick Faller
Noerr LLP
and
Noerr LLP
Date Posted: January 17, 2013
Last Revised: January 18, 2013
Accepted Paper Series
7 downloads
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