Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
Papers Received in
  Last 12 months: 		68,947

Paper Downloads:
To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,027
Total References: 8,463,775
Papers with Cites: 230,038
Total Citation
  Links: 		5,708,794
Papers with
  Resolved
  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: K34
411,359 Total downloads
Showing Papers 681 - 730 of 2,346
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper The Roots of Tax Reform, Part II
Tax Notes, Vol. 130, No. 4, 2011
Bruce Bartlett
Independent
Date Posted: January 26, 2011
Working Paper Series
42 downloads

Incl. Electronic Paper Overview of Statutory Framework for Federal Wealth Transfer Taxation
 Bridget J. Crawford
Pace University School of Law
Date Posted: January 24, 2011
Working Paper Series
441 downloads

Incl. Electronic Paper The EU Perspective (II): The Large Commercial Outlets Tax as an Illegal State Aid (in Spanish)
LOS IMPUESTOS SOBRE LOS GRANDES ESTABLECIMIENTOS COMERCIALES (IGES): UN ANALISIS JURIDOC Y ECONOMICO, pp. 97-118, F. Marcos & F. Sánchez, eds., Thomson-Aranzadi 2005,
 Francisco Marcos
Instituto de Empresa Business School
Date Posted: January 23, 2011
Accepted Paper Series
13 downloads

Incl. Electronic Paper Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements Part 1: The Standards
Real Property, Trust & Estate Law Journal, Vol. 45, p. 473, 2010
 Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Date Posted: January 20, 2011
Accepted Paper Series
176 downloads

Incl. Electronic Paper Optimal Tax Treaty Administrative Guidance
Texas Law Review, Vol. 88, p. 175, 2010
 Craig M. Boise
C|M|LAW
Date Posted: January 19, 2011
Accepted Paper Series
56 downloads

Incl. Electronic Paper Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners
American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011
 Francine J. Lipman and Rebecca J. Kipper
University of Nevada, Las Vegas - William S. Boyd School of Law and affiliation not provided to SSRN
Date Posted: January 13, 2011
Accepted Paper Series
122 downloads

Incl. Electronic Paper Travellers, Tax Policy and Agency Permanent Establishments
British Tax Review, No. 6, pp. 538-553, 2010, Sydney Law School Research Paper No. 11/01
 Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: January 11, 2011
Accepted Paper Series
181 downloads

Incl. Electronic Paper Prepositions in the Constitution
14 Green Bag 2d 163, Case Legal Studies Research Paper No. 2011-2
 Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: January 10, 2011
Last Revised: March 02, 2011
Accepted Paper Series
146 downloads

Incl. Electronic Paper Will Cutting the Payroll Tax Increase Jobs? (Empirical Evidence from the EU VAT)
61 Tax Notes International 581 (February 21, 2011), Boston Univ. School of Law Working Paper No. 11-01
 Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 10, 2011
Last Revised: July 27, 2012
Accepted Paper Series
86 downloads

Incl. Electronic Paper Hungary Introduces Special Taxes
European Taxation, Vol. 50, No. 12, pp. 545-549, 2010
 Daniel Deak
Corvinus University of Budapest
Date Posted: January 08, 2011
Accepted Paper Series
58 downloads

Incl. Fee Electronic Paper Inequality and the Urbanrural Divide in China: Effects of Regressive Taxation
China & World Economy, Vol. 18, Issue 6, pp. 36-55, 2010
 Xiaobing Wang and Jenifer Piesse
The University of Manchester and Bournemouth University
Date Posted: January 03, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper Creating State Incentives for Commercial Green Buildings: Did the Nevada Experience Set an Example or Alter the Approach of Other Jurisdictions?
William & Mary Environmental Law and Policy Review, Vol. 34, No. 1, 2009
 Darren A. Prum
Florida State University
Date Posted: December 28, 2010
Accepted Paper Series
34 downloads

Incl. Electronic Paper The Roots of Tax Reform, Part I
Tax Notes, Vol. 129, No. 12, 2010
 Bruce Bartlett
Independent
Date Posted: December 21, 2010
Accepted Paper Series
65 downloads

Incl. Electronic Paper Fifth Estate Distributed Public Expertise (DPE) Model: How to Jumpstart the American Economy and Create American Jobs
 June R. Klein and Ira P. Klein
Technology & Marketing Ventures, Inc. and Technology & Marketing Ventures, Inc.
Date Posted: December 18, 2010
Working Paper Series
9 downloads

Incl. Electronic Paper Legislating Principles as a Remedy for Tax Complexity
British Tax Review, No. 4, pp. 334-360, 2010, Sydney Law School Research Paper No. 10/141
 Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2010
Last Revised: December 08, 2011
Accepted Paper Series
142 downloads

The History of Royalties in Tax Treaties 1921-61: Why?
COMPARATIVE PERSPECTIVES ON REVENUE LAW: ESSAYS IN HONOUR OF JOHN TILLEY, pp. 166-196, J. Avery Jones, P. Harris, D. Oliver, eds., Cambridge University Press, 2008, Sydney Law School Research Paper No. 10/143
 Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: December 15, 2010
Last Revised: December 19, 2010
Accepted Paper Series

Incl. Electronic Paper Foolish Revenge or Shrewd Regulation? Financial-Industry Tax Law Reforms Proposed in the Wake of the Financial Crisis
Tulane Law Review, Vol. 85, No. 191, 2010
 Richard T. Page
Georgetown University Law Center
Date Posted: December 14, 2010
Accepted Paper Series
423 downloads

Incl. Electronic Paper The Negative Effect of the Marriage Penalty Tax on American Society
Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
 Frederick J. Feucht , Murphy Smith and Robert Strawser
Prairie View A&M University , Murray State University - College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 07, 2010
Last Revised: December 16, 2010
Accepted Paper Series
90 downloads

Incl. Electronic Paper Fifth Estate Distributed Public Expertise (DPE) Model: How to Jumpstart the American Economy and Create American Jobs
Information, Communications & Society Journal, Forthcoming
 June R. Klein and Ira P. Klein
Technology & Marketing Ventures, Inc. and Technology & Marketing Ventures, Inc.
Date Posted: December 05, 2010
Accepted Paper Series
13 downloads

Incl. Electronic Paper Foreign State Immunity and Foreign Government Controlled Investors
OECD Working Papers on International Investment, 2010/2
 David Gaukrodger
Investment Division, OECD
Date Posted: December 05, 2010
Working Paper Series
125 downloads

Incl. Electronic Paper The Effects of Marital Property Rights, Alimony, Child Support, and Domestic Relations Orders on Top-Hat Plans, Excess Benefit Plans, and Bonus Plans
Compensation Planning Journal, Vol. 38, p. 319, December 3, 2010
 Albert Feuer
Law Offices of Albert Feuer
Date Posted: December 05, 2010
Last Revised: June 08, 2011
Accepted Paper Series
148 downloads

Incl. Electronic Paper Caering About the Credit for Prior Transfers
Tax Notes, Vol. 129, No. 9, 2010
 Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: December 03, 2010
Accepted Paper Series
89 downloads

Incl. Electronic Paper Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
CESifo Working Paper Series No. 3261
 Giampaolo Arachi and Valeria Bucci
Econpubblica - Università Bocconi and University of Salento - The Group of Lecce
Date Posted: December 02, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Why are There Tax Havens?
William & Mary Law Review, Vol. 52, No. 3, 2010, Washington University in St. Louis Legal Studies Research Paper No. 10-11-03
 Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: December 02, 2010
Last Revised: December 14, 2010
Accepted Paper Series
298 downloads

Incl. Electronic Paper It Taxes a Village: The Problem with Routinely Taxing Barter Transactions
Catholic University Law Review, Vol. 59, No. 3, 2010, UNM School of Law Research Paper No. 2011-01
 Sergio Pareja
University of New Mexico - School of Law
Date Posted: November 30, 2010
Last Revised: February 21, 2011
Accepted Paper Series
30 downloads

Incl. Electronic Paper 2010 Federal Tax Update
 Samuel A. Donaldson
Georgia State University College of Law
Date Posted: November 28, 2010
Working Paper Series
998 downloads

Incl. Electronic Paper The New Australia-UK Tax Treaty
British Tax Review, No. 3, pp. 194-233, 2004, Sydney Law School Research Paper No. 11/132
 Richard J. Vann and J. David B. Oliver
University of Sydney - Faculty of Law and University of Cambridge
Date Posted: November 26, 2010
Last Revised: April 10, 2011
Accepted Paper Series
124 downloads

Incl. Electronic Paper It’s All About Timing: Will Karns Impact the IRS Battles over Advance Receipts?
Delaware Law Review, Vol. 12, No. 1, 2010, Widener Law School Legal Studies Research Paper No. 10-45
 Nicholas A. Mirkay III
Creighton University - School of Law
Date Posted: November 25, 2010
Accepted Paper Series
69 downloads

Incl. Electronic Paper 'Liable to Tax' and Company Residence under Tax Treaties
RESIDENCE OF COMPANIES UNDER TAX TREATIES AND EC LAW, EC AND INTERNATIONAL TAX LAW SERIES, Vol. 5, pp. 197-271, G. Maisto, ed., IBFD: The Netherlands, 2009, Sydney Law School Research Paper No. 10/131
 Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: November 24, 2010
Accepted Paper Series
286 downloads

Incl. Electronic Paper A Dubious Distinction: Rethinking Tax Treatment of Private Foundations and Public Charities
Virginia Tax Review, Vol. 22, p. 137, 2002
 Tanya D. Marsh
Wake Forest Law School
Date Posted: November 23, 2010
Accepted Paper Series
35 downloads

Incl. Electronic Paper Misunderstanding Tax Expenditures and Tax Rates
Tax Notes, Vol. 129, No. 8, p. 931, November 2010
 Bruce Bartlett
Independent
Date Posted: November 22, 2010
Working Paper Series
85 downloads

Incl. Electronic Paper Using the Law to Reduce Systemic Risk
Journal of Corporation Law, Vol. 36, No. 3, 2011
 Bernard S. Sharfman
Case Western Reserve University School of Law
Date Posted: November 20, 2010
Last Revised: May 24, 2011
Accepted Paper Series
168 downloads

Incl. Electronic Paper Reflections on Business Profits and the Arm’s-Length Principle
THE TAXATION OF BUSINESS PROFITS UNDER TAX TREATIES, pp. 133-169, B.J. Arnold, J. Sasseville, E.M. Zolt, eds., Canadian Tax Foundation, 2003, Sydney Law School Research Paper No. 10/127
 Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: November 19, 2010
Accepted Paper Series
206 downloads

Incl. Electronic Paper VAT Fraud: MTIC & MTEC - The Tradable Services Problem
61 Tax Notes International 217 (January 17, 2011), Boston Univ. School of Law Working Paper No. 10-39
 Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: November 14, 2010
Last Revised: July 26, 2012
Accepted Paper Series
151 downloads

Incl. Electronic Paper It's All About Tax Rates: An Empirical Study of Tax Perception
Arqus Discussion Paper No. 106
 Kay Blaufus , Jonathan Bob , Jochen Hundsdoerfer , Dirk Kiesewetter and Joachim Weimann
Leibniz University Hannover , affiliation not provided to SSRN , Free University of Berlin (FUB) , University of Wuerzburg and University of Magdeburg - Institute of Economics and Business Administration
Date Posted: November 13, 2010
Last Revised: November 22, 2010
Working Paper Series
91 downloads

Incl. Electronic Paper Interpretation of Tax Treaties in New Holland
A TAX GLOBALIST: ESSAYS IN HONOUR of MAARTEN J. ELLIS, pp. 144-162, H. van Arendonk, F. Engelen, S. Jansen, eds., IBFD: Amsterdam, 2005, Sydney Law School Research Paper No. 10/121
 Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: November 09, 2010
Accepted Paper Series
132 downloads

Incl. Electronic Paper Social Security Spouse and Survivor Benefits 101: Practical Primer Part II (Or Another Reason to Put a Ring on It)
American Bar Association – Section of Taxation, News Quarterly, Vol. 30, No. 1, Fall 2010,
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: November 09, 2010
Accepted Paper Series
223 downloads

Incl. Electronic Paper A Model Tax Treaty for the Asian-Pacific Region?
Bulletin for International Fiscal Documentation, Vol. 45, pp. 99-111, 1991, APTIRC Bulletin, Vol. 8, pp. 392-422, 1990, ANTI-AVOIDANCE AND TAX TREATY POLICIES AND PRACTICE IN THE ASIAN-PACIFIC REGION, D. O’Reilly, ed., APTIRC, 1990, Sydney Law School Research Paper No. 10/122,
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: November 08, 2010
Accepted Paper Series
199 downloads

Incl. Electronic Paper American Economic Development, Managerial Corporate Capitalism, and the Institutional Foundations of the Modern Income Tax
Law and Contemporary Problems, Vol. 73, 2010, Indiana Legal Studies Research Paper No. 180
 Ajay K. Mehrotra
Indiana University Maurer School of Law
Date Posted: November 06, 2010
Accepted Paper Series
75 downloads

Incl. Electronic Paper Entity and Identity
Emory Law Journal, Vol 60, pp. 1257-1322, 2011, UGA Legal Studies Research Paper No. 10-17
 Usha Rodrigues
University of Georgia Law School
Date Posted: November 04, 2010
Last Revised: November 10, 2011
Accepted Paper Series
199 downloads

Incl. Electronic Paper The Seduction of Bankruptcy
GMU Working Paper in Economics No. 10-37
 Yong J. Yoon
George Mason University
Date Posted: November 04, 2010
Working Paper Series
68 downloads

Incl. Electronic Paper Agenda for Tax Reform
Tax Notes, Vol. 105, No. 12, 2004
 Bruce Bartlett
Independent
Date Posted: October 31, 2010
Accepted Paper Series
172 downloads

Incl. Electronic Paper Death, Wealth, and Taxes
The Public Interest, 2000
 Bruce Bartlett
Independent
Date Posted: October 31, 2010
Accepted Paper Series
24 downloads

Incl. Electronic Paper Accounting Disclosure of Tax Liabilities, Fair Trial and Self-Incrimination: Should the European Commission Endorse IFRS in Light of European Human Rights?
GREIT Conference Paper Series, 2010
 Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: October 30, 2010
Accepted Paper Series
165 downloads

Incl. Electronic Paper What Happens After a Holiday? Long-Term Effects of the Repatriation Provision of the AJCA
Northwestern Journal of Law and Social Policy, Vol. 5, p. 1, 2010
 Thomas J. Brennan
Northwestern University School of Law
Date Posted: October 30, 2010
Accepted Paper Series
245 downloads

Incl. Electronic Paper Why the FairTax Won't Work
Tax Notes, Vol. 117, No. 12, 2007
 Bruce Bartlett
Independent
Date Posted: October 30, 2010
Accepted Paper Series
49 downloads

Incl. Electronic Paper State Corporation Income Taxation - An Economic Perspective on Nexus
CESifo Working Paper Series No. 3218
 David E. Wildasin
University of Kentucky
Date Posted: October 27, 2010
Working Paper Series
30 downloads

Incl. Electronic Paper Steinbrenner to Estate Tax: Who's Boss?
Tax Notes, Vol. 129, No. 4, p. 477, 2010
 Bridget J. Crawford
Pace University School of Law
Date Posted: October 26, 2010
Accepted Paper Series
44 downloads

Incl. Electronic Paper In-Depth Analysis of Sec. 50d, Para. 10 German Income Tax Act (Steuerwissenschaftliche Analyse des Wirkungsmechanismus des § 50d Abs. 10 EStG - Besteuerung grenzüberschreitender Sondervergütungen 50dAbs.10EStG - Personengesellschaften
 Thomas Kollruss and Christian Schwarz
University of Applied Sciences Darmstadt and University of Applied Sciences Darmstadt
Date Posted: October 23, 2010
Working Paper Series
35 downloads

Incl. Electronic Paper Carryover Basis: A Cure Worse than the Disease?
Tax Notes, Vol. 129, No. 3, p. 361, October 2010
 Bruce Bartlett
Independent
Date Posted: October 19, 2010
Accepted Paper Series
26 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo4 in 3.406 seconds