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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months:
68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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  References:
238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
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5,722,240
Papers with
  Resolved
  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: K34
412,183 Total downloads
Showing Papers 521 - 570 of 2,350
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Incl. Electronic Paper Excluding Expert Valuation Testimony
Tax Notes, Vol. 132, No. 13, 2011
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 26, 2011
Accepted Paper Series
383 downloads

Incl. Electronic Paper The Case for a 'Super-Matching' Rule
Yaron Z. Reich
affiliation not provided to SSRN
Date Posted: September 24, 2011
Working Paper Series
178 downloads

Incl. Electronic Paper International Tax Competition: The Last Battleground of Globalization
Tax Notes International, Vol. 63, No. 12, p. 867, 2011
Arthur J. Cockfield
Queen's University (Canada) - Faculty of Law
Date Posted: September 21, 2011
Accepted Paper Series
184 downloads

Revisiting Tax of Royalty on Computer Software
Institute of Business Laws Newsletter, No. 3, September 2011
Tarun Jain
Supreme Court of India
Date Posted: September 19, 2011
Accepted Paper Series

Incl. Electronic Paper Rechtszekerheid en Aansprakelijkheid in het Familiaal Vermogensrecht (Legal Certainty and Liability in Family Property Law)
Rechtskundig Weekblad, No. 39, pp. 1657-1660, 2011
Alain-Laurent Verbeke
University of Leuven, Faculty of Law, Department of Private Law
Date Posted: September 16, 2011
Accepted Paper Series
96 downloads

Incl. Electronic Paper How to Eliminate a Billion Dollar Mistake- Three Recent Supreme Court Recent Decisions relating to Retirement Plans.
Nicholas A. Paleveda
Northeastern University
Date Posted: September 15, 2011
Working Paper Series
16 downloads

Incl. Electronic Paper Handboek Estate Planning - Boek VII - Alternatieve vormen (Dutch) (Treatise Estate Planning - Book VII - Alternative Mechanisms)
HANDBOEK ESTATE PLANNING, Second Edition, Vol. XIV, p. 239, H. Derycke, P. Laeleman, eds., Brussels, Larcier, 2010
Alain-Laurent Verbeke
University of Leuven, Faculty of Law, Department of Private Law
Date Posted: September 13, 2011
Accepted Paper Series
10 downloads

Incl. Electronic Paper Transfer Pricing: Data Dumps and Comparability - US, UK, Canadian, and Australian Case Studies
Boston Univ. School of Law, Law and Economics Research Paper No. 11-44, 66 Tax Notes International 299 (January 23, 2012)
Richard Thompson Ainsworth and Andrew Shact
Boston University - School of Law and Boston University - School of Law
Date Posted: September 13, 2011
Last Revised: July 18, 2012
Working Paper Series
171 downloads

Incl. Electronic Paper A Plan to Minimize a Multinational Technology Company's Taxes
Rikard E. Smistad
Mount Royal University - Bissett School of Business
Date Posted: September 12, 2011
Working Paper Series
46 downloads

Incl. Electronic Paper Class Warfare, Republican Style
Tax Notes, Vol. 132, No. 11, 2011
Bruce Bartlett
Independent
Date Posted: September 12, 2011
Working Paper Series
550 downloads

Incl. Electronic Paper Het Tweede Huis in België (Buying and Owning a Second Residence in Belgium)
HET TWEEDE HUIS IN HET BUITENLAND. ESTATE PLANNING VOOR DE NEDERLANDER MET EEN HUIS IN BELGIË, p. 83, Kluwer, 2002,
Alain-Laurent Verbeke and Anton van Zantbeek
University of Leuven, Faculty of Law, Department of Private Law and affiliation not provided to SSRN
Date Posted: September 12, 2011
Accepted Paper Series
7 downloads

Incl. Electronic Paper Succession Law in Luxembourg
EUROPEAN SUCCESSION LAWS, p. 339, David Hayron, ed., Jordans, 2002
Alain-Laurent Verbeke and Anton van Zantbeek
University of Leuven, Faculty of Law, Department of Private Law and affiliation not provided to SSRN
Date Posted: September 12, 2011
Accepted Paper Series
35 downloads

Incl. Electronic Paper Gecertificeerd Schenken- Toegepaste Belgo-Hollandse Estate-Planning (Donate Certified- Applied Belgo-Dutch Estate-Planning)
Stichting & Vereniging, pp. 22-33, 2002
Alain-Laurent Verbeke and Alain Nijs
University of Leuven, Faculty of Law, Department of Private Law and affiliation not provided to SSRN
Date Posted: September 06, 2011
Last Revised: September 16, 2011
Accepted Paper Series
9 downloads

German Income Tax Policy Between Equity and Efficiency
European Journal of Law and Economics, Vol. 5, No. 3, pp. 267-279, 1998
Ludwig M. P. van den Hauwe
affiliation not provided to SSRN
Date Posted: September 04, 2011
Accepted Paper Series

Incl. Electronic Paper A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans
Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: September 03, 2011
Accepted Paper Series
39 downloads

Codification of the Economic Substance Doctrine
Journal of Taxation of Investments, p. 87, Winter 2011, Case Legal Studies Research Paper No. 2011-19
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: September 02, 2011
Last Revised: September 05, 2011
Accepted Paper Series

Parsing the Meaning of ‘Personal Injuries’ Under Section 104(a)(2)
Journal of Taxation of Investments, p. 92, Winter 2010, Case Legal Studies Research Paper No. 2011-20
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: September 02, 2011
Last Revised: September 05, 2011
Accepted Paper Series

Incl. Electronic Paper A Distinction Without a Difference?: ERISA Preemption and the Untenable Differential Treatment of Revocation-on-Divorce and Slayer Statutes
Boston College Law Review, Forthcoming
Katherine Ann McAllister
Boston College Law Review
Date Posted: September 01, 2011
Last Revised: September 06, 2011
Accepted Paper Series
37 downloads

Incl. Electronic Paper Is Income Tax Exemption for Charities a Subsidy?
Tax Law Review, Vol. 64, p. 283, 2011
Daniel I. Halperin
Harvard Law School
Date Posted: September 01, 2011
Accepted Paper Series
198 downloads

Incl. Electronic Paper Rethinking Roth IRA Conversions in 2010
Probate & Property, p. 12, September/October 2010
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: September 01, 2011
Last Revised: March 06, 2012
Accepted Paper Series
591 downloads

Incl. Electronic Paper The Hidden Costs of Textualism: Does it Matter What Slaves Thought 'Direct Tax' Meant?
Widener Law School Legal Studies Research Paper No. 11-27, Widener Journal of Law, Economics & Race, Vol. 2, No. 2, 2011
Andre L. Smith
Widener University - School of Law
Date Posted: September 01, 2011
Accepted Paper Series
33 downloads

Incl. Electronic Paper Nonprobate Assets
THE ABA PRACTICAL GUIDE TO ESTATE PLANNING, Jay A. Soled, ed., pp. 61-70, American Bar Association, 2011
Bridget J. Crawford and Rachel Schwartzman
Pace University School of Law and affiliation not provided to SSRN
Date Posted: August 31, 2011
Accepted Paper Series
149 downloads

Incl. Electronic Paper Investments Through DTAA Route in India and Strategic Tax Planning
Institute of Business Laws Newsletter, No. 2, August 2011
Tarun Jain
Supreme Court of India
Date Posted: August 28, 2011
Last Revised: February 15, 2012
Accepted Paper Series
94 downloads

Incl. Electronic Paper German VAT Compliance - Moving One Step Closer to Automated Third-Party Solutions
64 Tax Notes International 497 (November 14, 2011), Boston Univ. School of Law, Law and Economics Research Paper No. 11-37
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 26, 2011
Last Revised: July 27, 2012
Accepted Paper Series
55 downloads

Incl. Electronic Paper Did You Forget to Rollover Your IRA within 60 Days? Maybe You Were Depressed and Should Ask for a Waiver
Nicholas A. Paleveda
Northeastern University
Date Posted: August 21, 2011
Last Revised: September 13, 2011
Working Paper Series
22 downloads

Incl. Electronic Paper Estate Taxation of Nonresident Noncitizens: A Primer
Tax Notes, Vol. 132, p. 759, August 2011
Bridget J. Crawford , Troy Lipp and Jonathan G. Blattmachr
Pace University School of Law , Pace University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Date Posted: August 19, 2011
Accepted Paper Series
505 downloads

Incl. Electronic Paper The Unimportance of Being a VEBA: Tax Attributes of Nonexempt Welfare Benefit Trusts
Tax Lawyer, Vol. 47, No. 1, 1993
Andrew Morrison Stumpff
University of Michigan Law School
Date Posted: August 19, 2011
Accepted Paper Series
74 downloads

Incl. Electronic Paper Predicting the Past – The Problem of Finding a Counterfactual in Part IVA
Australian Tax Review, Vol. 40, No. 3, pp. 185-200, 2011, Sydney Law School Research Paper No. 11/49
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: August 17, 2011
Last Revised: August 31, 2011
Accepted Paper Series
156 downloads

Incl. Electronic Paper Illusory Partnership Interests and the Anti-Antiabuse Rule
Tax Notes, August 2011
Karen C. Burke and Grayson M. P. McCouch
University of San Diego School of Law and University of San Diego School of Law
Date Posted: August 11, 2011
Last Revised: August 25, 2011
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Case Against Strategic Tax Law Uncertainty
Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
University of Miami - School of Law
Date Posted: August 11, 2011
Last Revised: August 13, 2011
Accepted Paper Series
134 downloads

Incl. Electronic Paper A Counter-Reply to Professors Bankman and Weisbach
Tax Law Review, Vol. 64, No. 4, pp. 551-561, 2011, U of Penn Law School, Public Law Research Paper No. 11-31, U of Penn, Inst for Law & Econ Research Paper No. 11-25
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: August 09, 2011
Last Revised: October 07, 2011
Accepted Paper Series
105 downloads

Incl. Electronic Paper The 1981 Tax Cut After 30 Years: What Happened to Revenues?
Tax Notes, Vol. 132, No. 6, 2011
Bruce Bartlett
Independent
Date Posted: August 08, 2011
Accepted Paper Series
880 downloads

Incl. Electronic Paper A Critical Look at a Critical Look - Reply to Sanchirico
Tax Law Review, Vol. 64, 2011, U of Chicago Law & Economics, Olin Working Paper No. 573
David A. Weisbach and Joseph Bankman
University of Chicago - Law School and Stanford Law School
Date Posted: August 04, 2011
Last Revised: September 21, 2011
Accepted Paper Series
74 downloads

Incl. Electronic Paper Paid in Full: Using the Earned Income Tax Credit and Volunteer Income Tax Assistance Program to Stimulate Financial Planning in Low-Income Communities
Ehi Oviasu-Kahn
Columbia University
Date Posted: August 03, 2011
Last Revised: August 09, 2011
Working Paper Series
83 downloads

Incl. Electronic Paper 2010 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 85, 2011
Jeffrey A. Cooper and John R. Ivimey
Quinnipiac University School of Law and Reid and Riege, P.C.
Date Posted: August 02, 2011
Accepted Paper Series
346 downloads

Incl. Electronic Paper Allocating the Costs of the Climate Crisis: Efficiency Versus Justice
Washington Law Review, Vol. 85, p. 293, 2010, Temple University Legal Studies Research Paper No. 2011-39
Amy Sinden
Temple University - James E. Beasley School of Law
Date Posted: July 27, 2011
Last Revised: November 04, 2011
Accepted Paper Series
79 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Mortgages and Conservation Easements: Not a Good Mix
Tax Notes, Vol. 132, No. 4, p. 437, 2011, University of Baltimore School of Law Legal Studies Research Paper
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: July 25, 2011
Accepted Paper Series
119 downloads

Incl. Electronic Paper Reform the Gift Tax Annual Exclusion to Raise Revenue
Tax Notes, Vol. 132, p. 443, 2011
Bridget J. Crawford
Pace University School of Law
Date Posted: July 25, 2011
Accepted Paper Series
63 downloads

Incl. Electronic Paper Currency Exchange Results: What if EU MSs Subjected All Taxpayers to Unlimited Income Taxation Whilst Granting DTR Under a Netherlands-Style Tax Exemption?
Bulletin for International Taxation, Vol. 65, No. 9, 2011
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: July 22, 2011
Last Revised: May 02, 2012
Accepted Paper Series
9 downloads

Incl. Electronic Paper Double Tax Agreements: Operation of the International Shipping Article When Moving from Cabotage to an Open Coast Policy: Business Profits, Seafarers’ Wages, Insurance Premiums, Chartering, and Value Added Tax
Transport Law Reform Bill, 1993
John Prebble
Victoria University of Wellington
Date Posted: July 22, 2011
Working Paper Series
41 downloads

Incl. Electronic Paper Gladwellian Taxation: Deterring Tax Abuse Through General Anti-Avoidance Rules
Houston Business and Tax Law Journal, Vol. 12, No. 1, 2011
Genevieve Loutinsky
Government of the United States of America - U.S. Navy Judge Advocate General's Corps
Date Posted: July 22, 2011
Last Revised: August 05, 2011
Accepted Paper Series
95 downloads

Incl. Electronic Paper CIGNA v. Amara: Supreme Court Unconvincingly Rejects Use of ERISA §502(a)(1)(B) to Enforce Benefit Terms Used in SPD
Tax Management Weekly Report, Vol. 30, No. 29, p. 876, July 18, 2011
Albert Feuer
Law Offices of Albert Feuer
Date Posted: July 21, 2011
Last Revised: September 03, 2011
Accepted Paper Series
110 downloads

Incl. Electronic Paper Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements – Part 2: Comparison to State Law
Real Property, Trust & Estate Law Journal, Vol. 46, p. 1, 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Date Posted: July 20, 2011
Accepted Paper Series
108 downloads

Incl. Electronic Paper Exploiting Form in Avoidance by International Tax Arbitrage – Arguments Towards a Unifying Hypothesis of Taxation Law
Asia-Pacific Tax Bulletin, Vol. 17, No. 1, pp. 8-14, January/February 2011, Victoria University of Wellington Legal Research Paper No. 11/2011
John Prebble
Victoria University of Wellington
Date Posted: July 20, 2011
Last Revised: August 26, 2011
Accepted Paper Series
147 downloads

Incl. Electronic Paper Common Property and Fiscal Benefits in Mexico
Revista International Administración & Finanzas, Vol. 4, No. 1, pp. 31-46, 2011,
Leonel Rosiles López , Celia Cruz Cámez Contreras , Cruz Elda Macias Terán and Santiago Pérez Alcalá
Universidad Autónoma de Baja California , Universidad Autónoma de Baja California , Universidad Autónoma de Baja California and Universidad Autónoma de Baja California
Date Posted: July 13, 2011
Last Revised: August 25, 2011
Accepted Paper Series
43 downloads

Incl. Electronic Paper Unit Cost of Tax Foreclosure Proceedings in the Brazilian Federal Justice
Bernardo Abreu de Medeiros , Alexandre dos Santos Cunha , Luseni Cordeiro Aquino , Alves Silva , Elisa Colares and Isabela Klin
Institute of Applied Economic Research (IPEA) , Institute of Applied Economic Research (IPEA) , Institute of Applied Economic Research (IPEA) , University of Sao Paulo (USP) , Institute of Applied Economic Research (IPEA) and Institute of Applied Economic Research (IPEA)
Date Posted: July 12, 2011
Working Paper Series
23 downloads

Incl. Electronic Paper Treaty Arbitration from a Japanese Perspective
Bulletin for International Fiscal Documentation, Vol. 58, No.1, pp.14-16, 2004
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 11, 2011
Accepted Paper Series
27 downloads

Incl. Electronic Paper International Tax Law, Seen from the Perspective of the Pattern of 'Foedus Pacificum' and the Parable of the Good Samaritan
ÉTICA FISCAL; I CONFERÉNCIA INTERNATIONAL SOBRE A ‘ÉTICA FISCAL: PERSPECTIVES DE UMA CRISE ECONOMICA GLOBAL,’ pp. 155-175, M. Pires, ed., Universidade Lusiada, 2011,
Daniel Deak
Corvinus University of Budapest
Date Posted: July 10, 2011
Accepted Paper Series
55 downloads

Incl. Electronic Paper Regulation of Say on Pay: Engineering Incentives for Executives and Directors – Experiences from the United States and Implications for Regulation in Switzerland
Schweizerische Zeitschrift für Wirtschafts – Und Finanzmarktrecht, Vol. 83, pp. 167-183, 2011,
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 09, 2011
Accepted Paper Series
470 downloads


 

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