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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months:
69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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Total References: 8,539,827
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5,733,423
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78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: K34
418,828 Total downloads
Showing Papers 61 - 110 of 2,394
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Incl. Electronic Paper Efficiency and Tax Incentives: The Case for Refundable Tax Credits
Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
Lily L. Batchelder , Fred T. Goldberg Jr. and Peter R. Orszag
New York University School of Law , Skadden, Arps, Slate, Meagher & Flom LLP and Brookings Institution
Date Posted: November 08, 2006
Accepted Paper Series
804 downloads

Incl. Electronic Paper Beyond FATCA: An Evolutionary Moment for the International Tax System
Itai Grinberg
Georgetown University Law Center
Date Posted: February 01, 2012
Last Revised: February 16, 2012
Working Paper Series
803 downloads

Incl. Electronic Paper Tax Planning as Part of a Tax Risk Management Process
Thomas Jefferson School of Law Research Paper No. 1482423
Daniel N. Erasmus II
Thomas Jefferson School of Law
Date Posted: October 04, 2009
Last Revised: May 24, 2010
Working Paper Series
799 downloads

Incl. Electronic Paper The Rational Exuberance of Structuring Venture Capital Startups
UCLA School of Law, Law & Econ Research Paper No. 03-20
Victor Fleischer
University of San Diego
Date Posted: August 18, 2003
Working Paper Series
798 downloads

Incl. Electronic Paper The Qualified Privilege Against Discovery of Federal Income Tax Returns
Pittsburgh Tax Review, Vol. 5, p. 173, 2008
Charles S. Stein
Abelman, Frayne & Schwab
Date Posted: March 23, 2007
Last Revised: July 25, 2008
Accepted Paper Series
794 downloads

Incl. Electronic Paper Business Valuation, DLOM and Daubert: The Issue of Redundancy
Business Valuation Review, Forthcoming
Robert Comment
Independent
Date Posted: November 12, 2009
Last Revised: January 09, 2011
Working Paper Series
786 downloads

Incl. Electronic Paper Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
U of Michigan Public Law Working Paper No. 117
Reuven S. Avi-Yonah and David M. Uhlmann
University of Michigan Law School and University of Michigan Law School
Date Posted: March 19, 2008
Last Revised: January 27, 2009
Working Paper Series
780 downloads

Incl. Electronic Paper Tax Opinions
LEGAL OPINION LETTERS, A COMPREHENSIVE GUIDE TO OPINION LETTER PRACTICE, Sterba, ed., Aspen Publishers, Inc.
David T. Moldenhauer
Clifford Chance US LLP
Date Posted: February 22, 2007
Accepted Paper Series
780 downloads

Incl. Electronic Paper Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes
CLPE Research Paper No. 33/2007
Jinyan Li
York University - Osgoode Hall Law School
Date Posted: November 17, 2007
Working Paper Series
775 downloads

Incl. Electronic Paper Choice of Inventory Valuation Method and Self-Selection Bias
Pervaiz Alam and Eng Seng Loh
Kent State University and Kent State University
Date Posted: January 04, 1999
Working Paper Series
769 downloads

Incl. Electronic Paper Sovereignty, Taxation, and Social Contract
Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Allison Christians
McGill University - Faculty of Law
Date Posted: August 29, 2008
Accepted Paper Series
766 downloads

Incl. Electronic Paper Ghosts of 1932: The Lost History of Estate and Gift Taxation
Florida Tax Review, Vol. 9, No. 10, 2010
Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: July 26, 2009
Last Revised: June 14, 2010
Accepted Paper Series
756 downloads

Incl. Electronic Paper Sarbanes-Oxley after Three Years
U Illinois Law & Economics Research Paper No. LE05-016, New Zealand Law Review, 2005
Larry E. Ribstein (Deceased)
University of Illinois College of Law
Date Posted: November 04, 2005
Accepted Paper Series
756 downloads

Incl. Electronic Paper Zappers: Tax Fraud, Technology and Terrorist Funding
State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 21, 2008
Accepted Paper Series
749 downloads

Incl. Electronic Paper Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence
University of Pittsburgh Tax Review, Vol. 7, No. 43, 2009, Seattle University School of Law Research Paper No. 10-17
Russell Powell
Seattle University School of Law
Date Posted: March 02, 2009
Last Revised: January 09, 2011
Accepted Paper Series
738 downloads

Incl. Electronic Paper What is Tax Discrimination?
Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
Ruth Mason and Michael S. Knoll
University of Connecticut School of Law and University of Pennsylvania Law School
Date Posted: March 27, 2011
Last Revised: April 12, 2012
Accepted Paper Series
727 downloads

Incl. Electronic Paper Employee Stock Ownership Plans: A Status Report
UI The Retirement Project Brief Series No. 10
Pamela J. Perun
Aspen Institute - Initiative on Financial Security
Date Posted: October 12, 2000
Working Paper Series
723 downloads

Incl. Electronic Paper How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500
UVA School of Law, Public Law Working Paper No. 03-5; Univ. of Virginia Law & Econ Research Paper No. 03-5
George K. Yin
University of Virginia School of Law
Date Posted: May 03, 2003
Accepted Paper Series
722 downloads

Incl. Electronic Paper An Overview of the 'Tax Gap'
Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Dave Rifkin
Georgetown University - Law Center
Date Posted: July 21, 2008
Last Revised: October 16, 2008
Accepted Paper Series
720 downloads

Incl. Electronic Paper Overcoming Overdisclosure: Toward Tax Shelter Detection
UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Joshua D. Blank
New York University School of Law
Date Posted: October 16, 2008
Last Revised: September 01, 2009
Accepted Paper Series
719 downloads

Incl. Electronic Paper International Tax Avoidance - The Tension between Protecting the Tax Base and Certainty of Law
Journal of Business Law, Issue 7, September 2011
Craig Elliffe
University of Auckland
Date Posted: March 20, 2011
Last Revised: October 10, 2011
Accepted Paper Series
718 downloads

Incl. Electronic Paper COBRA Strikes Back: Anatomy of a Tax Shelter
Tax Lawyer, Vol. 62, No. 1, San Diego Legal Studies Paper No. 08-23
Karen C. Burke and Grayson M. P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Date Posted: June 19, 2008
Last Revised: August 03, 2009
Accepted Paper Series
709 downloads

Incl. Electronic Paper Income Tax Discrimination and the Political and Economic Integration of Europe
Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Alvin C. Warren Jr. and Michael J. Graetz
Harvard Law School and Columbia Law School
Date Posted: February 24, 2006
Accepted Paper Series
709 downloads

Incl. Electronic Paper Development and Tax Policy: Case Study of China
CLPE Research Paper No. 27/2007
Jinyan Li
York University - Osgoode Hall Law School
Date Posted: September 27, 2007
Last Revised: October 25, 2007
Working Paper Series
708 downloads

Incl. Electronic Paper Double Taxation: A European 'Switch in Time'?
Columbia Journal of European Law, Vol. 14, No. 1, 2007
Georg Kofler and Ruth Mason
NYU School of Law and University of Connecticut School of Law
Date Posted: April 13, 2007
Last Revised: February 27, 2013
Accepted Paper Series
708 downloads

Incl. Electronic Paper Protecting Trust Assets from the Federal Tax Lien
Estate Planning & Community Property Law Journal, Vol. 1, p. 295, 2009, Texas Tech Law School Research Paper No. 2010-09
Bryan Camp
Texas Tech University School of Law
Date Posted: June 24, 2009
Last Revised: May 12, 2010
Accepted Paper Series
706 downloads

Incl. Electronic Paper Stock Option Analysis for the 2003 Treasury Regulations on Cost Sharing
Andrew B. Miller
Chicago Partners
Date Posted: January 05, 2004
Working Paper Series
699 downloads

Incl. Electronic Paper 2011 Federal Tax Update
University of Washington School of Law Research Paper No. 2011-28
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 02, 2011
Last Revised: August 27, 2012
Working Paper Series
693 downloads

Incl. Electronic Paper Tax Treaties: The Secret Agent's Secrets
British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: July 27, 2006
Last Revised: April 10, 2011
Accepted Paper Series
692 downloads

Incl. Electronic Paper The Interplay Between Norms and Enforcement in Tax Compliance
George Mason Law & Economics Research Paper No. 03-12; U of Texas, Public Law Research Paper No. 49
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 28, 2003
Accepted Paper Series
692 downloads

Incl. Electronic Paper Airline Liability for Loss, Damage or Delay of Passenger Baggage
M. R. Franks
Southern University Law Center
Date Posted: October 16, 2006
Working Paper Series
681 downloads

Incl. Electronic Paper Double Taxation Avoidance: International and Dividends

Date Posted: October 30, 2006
Working Paper Series
681 downloads

Incl. Electronic Paper Effects of Strategic Tax Behaviors on Corporate Governance
Nicola Sartori
University of Milan
Date Posted: March 13, 2009
Last Revised: April 17, 2009
Working Paper Series
681 downloads

Incl. Electronic Paper Regulating Tax Competition in Offshore Financial Centers
Case Legal Studies Research Paper No. 08-26
Craig M. Boise
C|M|LAW
Date Posted: September 29, 2008
Last Revised: February 06, 2010
Working Paper Series
678 downloads

Incl. Electronic Paper Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax
NYU Law and Economics Research Paper No. 07-25, Hamilton Project Discussion Paper No. 2007-07
Lily L. Batchelder
New York University School of Law
Date Posted: June 18, 2007
Working Paper Series
678 downloads

Incl. Electronic Paper 2009 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
Date Posted: October 13, 2009
Working Paper Series
677 downloads

Incl. Electronic Paper An Empirical Survey of the Population of United States Tax Court Written Decisions
Virginia Tax Review, Vol. 30, No. 2, 2011
Michael James Bommarito II, Daniel Martin Katz and Jillian Isaacs - See
Bommarito Consulting, LLC , Michigan State University - College of Law and University of Michigan at Ann Arbor
Date Posted: August 02, 2009
Last Revised: March 21, 2011
Accepted Paper Series
676 downloads

Incl. Electronic Paper International Income Taxation of Cross-Border Electronic Commerce Transactions - A United States-German-New Zealand Case Study
CBC-RPS No. 0022
Georg Seitz
Heinrich-Heine Universitaet Duesseldorf - Center for Business & Corporate Law (CBC)
Date Posted: October 26, 2005
Working Paper Series
670 downloads

Incl. Electronic Paper Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers
65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138
David Gamage
University of California, Berkeley - Boalt Hall School of Law
Date Posted: May 27, 2012
Last Revised: January 03, 2013
Accepted Paper Series
668 downloads

Incl. Electronic Paper Taxation and Corporate Governance
Arne Friese , Simon P. Link and Stefan Mayer
Max Planck Institute for Intellectual Property, Competition and Tax Law , Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Date Posted: January 26, 2006
Working Paper Series
668 downloads

Incl. Electronic Paper General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective
Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009
John Prebble and Craig Elliffe
Victoria University of Wellington and University of Auckland
Date Posted: November 22, 2009
Last Revised: July 11, 2011
Accepted Paper Series
659 downloads

Incl. Electronic Paper Illegal Buyouts
Douglas Cumming
York University - Schulich School of Business
Date Posted: April 16, 2008
Last Revised: December 18, 2008
Working Paper Series
657 downloads

Incl. Electronic Paper Carousel Fraud in the EU: A Digital VAT Solution
Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: August 15, 2006
Accepted Paper Series
655 downloads

Incl. Electronic Paper Estate Tax Reform: Issues and Options
Tax Notes, February 2, 2009, NYU Law and Economics Research Paper No. 09-02
Lily L. Batchelder
New York University School of Law
Date Posted: December 26, 2008
Last Revised: March 04, 2009
Accepted Paper Series
652 downloads

Incl. Electronic Paper Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity
European Journal of Risk Regulation, Issue 4, 2011
Alberto Alemanno and Ignacio Carreno
HEC Paris - Law Department and FratiniVergano-European Lawyers
Date Posted: October 19, 2011
Accepted Paper Series
652 downloads

Incl. Electronic Paper Contextual Analysis of Tax Ownership
Boston University Law Review, April 2005, Columbia Law and Economics Working Paper No. 263
Alex Raskolnikov
Columbia University - Law School
Date Posted: November 30, 2004
Accepted Paper Series
644 downloads

Incl. Electronic Paper The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
MIT Sloan Research Paper No. 4849-10
Michelle Hanlon , Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 14, 2010
Last Revised: October 13, 2012
Working Paper Series
642 downloads

Incl. Electronic Paper Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice
Probate & Property, p. 21, January/February 2012
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Date Posted: March 04, 2012
Last Revised: June 07, 2012
Accepted Paper Series
638 downloads

Incl. Electronic Paper The End of Taxation without End: A New Tax Regime for U.S. Expatriates
Virginia Tax Review, Vol. 32, No. 1, 2012
Bernard Schneider
Queen Mary University of London
Date Posted: December 07, 2012
Last Revised: December 17, 2012
Accepted Paper Series
633 downloads

Incl. Electronic Paper A Theory of Tax Discrimination
NYU Jean Monnet Working Paper No. 09/06
Ruth Mason
University of Connecticut School of Law
Date Posted: April 09, 2007
Last Revised: August 29, 2008
Working Paper Series
631 downloads


 

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