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JEL Code: K34
412,542 Total downloads
Showing Papers 681 - 730 of 2,350
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Repatriating Tax-Exempt Investments: Tax Havens, Blocker Corporations, and Unrelated Debt-Financed Income Northwestern University Law Review, Vol. 106, No. I, 2012, Loyola University Chicago School of Law Research Paper No. 2011-003
Samuel D. Brunson
Date Posted: January 29, 2011Last Revised: March 26, 2013181 downloads
Supporting the Supporting Organization: The Potential and Exploitation of 509(A)(3) Charities Indiana Law Review, Vol. 39, March 2006
Alyssa A. DiRusso
Date Posted: October 21, 2005Last Revised: September 12, 2010181 downloads
Taxes versus Legal Rules as Instruments for Equity: A More Equitable View USC Law School Working Paper No. 98-21; Columbia Econ Dept. Discussion Paper No. 9798-04
Chris William Sanchirico
Date Posted: December 25, 1997181 downloads
Celebrity, Death, and Taxes: Michael Jackson's Estate Tax Notes, Vol. 125, No. 3, 2009, SMU Dedman School of Law Legal Studies Research Paper No. 48, Hofstra Univ. Legal Studies Research Paper No. 10-04
Bridget J. Crawford
,
Joshua C. Tate ,
Mitchell Gans and
Jonathan G. Blattmachr
Date Posted: October 19, 2009Last Revised: March 30, 2011180 downloads
In Defense of Conservation Easements: A Response to 'The End of Perpetuity' Wyoming Law Review, Vol. 9, No. 1, 2009
Nancy A. McLaughlin and
W. William Weeks
Date Posted: January 24, 2009Last Revised: February 06, 2013180 downloads
IT-APAs - Vertical Harmonization of Transfer - Pricing Standards 48 Tax Notes International 1247, 2007, Boston University School of Law Working Paper No. 07-29
Richard Thompson Ainsworth
Date Posted: November 26, 2007Last Revised: July 27, 2012180 downloads
Biomass Energy: Ensuring Sustainability through Conditioned Economic Incentives Georgetown International Environmental Law Review (GIELR), Vol. 19, No. p. 673, 2007
Erik B. Bluemel
Date Posted: March 25, 2009179 downloads
Corporate Average Tax Rates Under the CCCTB and Possible Methods for International Loss-Offset
Andreas Oestreicher
and
Reinald Koch
Date Posted: September 10, 2009179 downloads
Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996, Victoria University of Wellington Legal Research Paper No. 12/2012
John Prebble
Date Posted: May 13, 2010Last Revised: February 13, 2012179 downloads
Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 11-08
David Herzig
Date Posted: April 10, 2011179 downloads
Tax Misery and Tax Happiness: A Comparative Study of Selected Asian Countries Andreas School of Business Working Paper
Robert W. McGee
Date Posted: September 14, 2006179 downloads
Taxation of the New Era 'Family Unit' DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series: 1st ed., Chapter 5, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 07-125
Lester B. Snyder
Date Posted: November 09, 2007Last Revised: November 13, 2007179 downloads
VoIP MTIC - The Italian Job (Operazione 'Phuncards-Broker') 58 Tax Notes International 721 (May 31, 2010), Boston University School of Law Working Paper No. 10-09
Richard Thompson Ainsworth
Date Posted: April 27, 2010Last Revised: July 24, 2012179 downloads
The Case for a 'Super-Matching' Rule
Yaron Z. Reich
affiliation not provided to SSRN
Date Posted: September 24, 2011178 downloads
The Empty Promise of Estate Tax Repeal San Diego Legal Studies Paper No. 08-27
Grayson M. P. McCouch
Date Posted: June 24, 2008178 downloads
The Working Poor Are Paying for Government Benefits: Fixing the Hole in the Anti-Poverty Purse Wisconsin Law Review, Vol. 2003, No. 3
Francine J. Lipman
Date Posted: November 06, 2003178 downloads
DOMA and Diffusion Theory: Ending Animus Legislation Through a Rational Basis Approach Akron Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 10-08
David Herzig
Date Posted: September 23, 2010Last Revised: November 04, 2010177 downloads
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
Date Posted: January 20, 2011177 downloads
Never-Ending Limitations on S Corporation Losses: The Slippery Slope of S Corporation Debt Guarantees Taxes - The Tax Magazine, Vol. 80, No. 6, pp. 29-36, June 2002
Francine J. Lipman
Date Posted: December 19, 2003177 downloads
Population Health and Tax-Exempt Hospitals: Putting the Community Back into the 'Community Benefit' Standard Georgia Law Review, Winter 2010, Case Legal Studies Research Paper No. 08-22
Jessica Wilen Berg
Date Posted: August 22, 2008177 downloads
EC Directive on Capital Duties (69/335/EEC)
Date Posted: January 11, 2007176 downloads
Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales North Carolina Law Review, Vol. 81, pp. 977-1029, 2003
Jeffrey L. Kwall
Date Posted: May 01, 2003176 downloads
Valuing Corporations for Estate Tax Purposes: A Blount Reappraisal
Adam Chodorow
Date Posted: August 16, 2006176 downloads
Ask for Help, Uncle Sam: The Future of Global Tax Reporting Villanova Law Review, Vol. 57(3) 529-550, 2012, UC Hastings Research Paper No. 35
Susan C. Morse
Date Posted: February 05, 2012Last Revised: April 16, 2013175 downloads
European Taxation of Passive Income
Marco Greggi
Date Posted: January 05, 2009175 downloads
Romney's Tax Plan Won't Work Like Reagan's Did Tax Notes, Vol. 137, No. 5, 2012
Bruce Bartlett
Date Posted: October 31, 2012175 downloads
The Economics of Restricted Stock and the Section 83(B) Election
Jennifer L. Blouin and
Mary Ellen Carter
Date Posted: March 02, 2010175 downloads
The Non-Option: Understanding the Dearth of Discounted Employee Stock Options CLEA 2008 Meetings Paper, Boston Univ. School of Law Working Paper No. 08-30, Boston University Law Review, 2009
David I. Walker
Date Posted: June 28, 2008Last Revised: June 29, 2009175 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
Date Posted: January 29, 2013Last Revised: February 04, 2013175 downloads
Fictions of Income Tax Victoria University of Wellington Legal Research Paper No. 29/2011
John Prebble
Date Posted: May 15, 2010Last Revised: October 13, 2011174 downloads
Stobie Creek: Too Good to Be True‘ San Diego Legal Studies Paper No. 08-062
Karen C. Burke and
Grayson M. P. McCouch
Date Posted: August 08, 2008Last Revised: September 28, 2009174 downloads
Taxing Corporate Divisions Univ. of Virginia Law & Econ Research Paper No. 02-14
George K. Yin
Date Posted: November 13, 2002174 downloads
How Robust Is Your Structured Finance Transaction? Thomas Jefferson School of Law Research Paper No. 1491359
Daniel N. Erasmus II
Date Posted: October 20, 2009Last Revised: June 21, 2011173 downloads
Mergers, Taxes, and Historical Materialism Indiana Law Journal, Vol. 83, p. 881, 2008
Ajay K. Mehrotra
Date Posted: July 18, 2008173 downloads
Trends on Attitudes Toward Tax Evasion in the United States
Robert W. McGee and
Wendy Gelman
Date Posted: May 29, 2008173 downloads
Agenda for Tax Reform Tax Notes, Vol. 105, No. 12, 2004
Bruce Bartlett
Date Posted: October 31, 2010172 downloads
Jorgensen: A Familiar FLP Story Tax Notes, Vol. 124, No. 1, 2009
Wendy C. Gerzog
Date Posted: July 06, 2009172 downloads
Tax Avoidance - Still Waiting for Godot? New Zealand Universities Law Review
Mark Keating
and
Craig Elliffe
affiliation not provided to SSRN
and
University of Auckland
Date Posted: November 26, 2009172 downloads
Tax Competition and the Trend toward Territoriality U of Michigan Public Law Research Paper No. 297
Reuven S. Avi-Yonah
Date Posted: December 19, 2012Last Revised: January 07, 2013172 downloads
The Impact of Economic, Legal and Political Factors on Fiscal Corruption: A Cross-Country Study Australian Tax Forum, Vol. 22, 2007
Grant A. Richardson
Date Posted: August 27, 2007172 downloads
What Are Capital Gain and Capital Loss Anyway Virginia Tax Review, Vol. 24, p. 141, 2004
Yoseph M. Edrey
Date Posted: October 11, 2004172 downloads
'Read My Lips...': Does the Tax Rhetoric of Presidential Candidates Affect Security Prices? McCombs Research Paper Series No. ACC-02-03
Benjamin C. Ayers ,
C. Bryan Cloyd and
John R. Robinson
Date Posted: April 14, 2003Last Revised: July 06, 2008171 downloads
An Analysis of the FBAR High-Penalty Regime 2011 IRS Research Bulletin
Susan C. Morse
Date Posted: October 15, 2009Last Revised: November 14, 2012171 downloads
The Ethics of Tax Evasion: A Survey of Australian Opinion
Robert W. McGee and
Sanjoy Bose
Date Posted: April 12, 2007171 downloads
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
Date Posted: September 13, 2011Last Revised: July 18, 2012171 downloads
Burdened by Proof: How the Australian Refugee Review Tribunal has Failed Lesbian and Gay Asylum Seekers Federal Law Review, Vol. 31, pp. 299-342, 2003
Catherine Dauvergne
and
Jenni Millbank
Date Posted: April 18, 2005170 downloads
How Did We Get Here Anyway? Considering the Standing Question in DaimlerChrysler v. Cuno Georgetown Journal of Law & Public Policy, Vol. 4, 2006, Minnesota Legal Studies Research Paper No. 05-48
Kristin E. Hickman
Date Posted: November 29, 2005170 downloads
Tax Protest, A Homosexual, and Frivolity: A Deconstructionist Meditation Saint Louis University Public Law Review, Forthcoming
Anthony C. Infanti
Date Posted: August 03, 2004170 downloads
The Effects of Exposure to Practice Risk on Tax Professionals' Judgments and Recommendations
Kathryn Kadous and
Anne M. Magro
Date Posted: January 13, 2000170 downloads
Was Heinz's Two-Step Redemption a Sham? Tax Notes, Vol. 117, No. 4, October 22, 2007, Georgetown Law and Economics Research Paper No. 1015125
Ethan Yale
Date Posted: September 19, 2007Last Revised: June 23, 2010170 downloads
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