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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
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  Last 12 months: 		68,942

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To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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


SSRN eLibrary Search Results
JEL Code: K34
411,936 Total downloads
Showing Papers 741 - 790 of 2,348
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Incl. Electronic Paper Is There Information Content in the Tax Footnote?
Jana Smith Raedy , Jeri K. Seidman and Douglas A. Shackelford
University of North Carolina at Chapel Hill , University of Texas at Austin - McCombs School of Business and University of North Carolina at Chapel Hill
Date Posted: October 03, 2010
Last Revised: September 20, 2012
Working Paper Series
274 downloads

Incl. Electronic Paper Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
 Ulf Brüggemann , Joerg-Markus Hitz and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics , University of Goettingen and WHU - Otto Beisheim School of Management
Date Posted: September 29, 2010
Last Revised: April 22, 2013
Accepted Paper Series
1144 downloads

Incl. Electronic Paper Capital Gains Tax
Current Taxation, Vol. 37, pp. 93-94, 1989
 John Prebble
Victoria University of Wellington
Date Posted: September 29, 2010
Accepted Paper Series
140 downloads

Incl. Electronic Paper Why is Tax Law Incomprehensible?
British Tax Review, Vol. 4, pp. 380-393, 1994, Victoria University of Wellington Legal Research Paper No. 26/2011
 John Prebble
Victoria University of Wellington
Date Posted: September 28, 2010
Last Revised: October 26, 2011
Accepted Paper Series
144 downloads

Incl. Electronic Paper The Individual Mandate and the Taxing Power
Tax Notes, Vol. 134, p. 97, 2012, Case Legal Studies Research Paper No. 2010-33
 Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: September 27, 2010
Last Revised: January 23, 2012
Accepted Paper Series
876 downloads

Incl. Electronic Paper 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
Valparaiso University Law School
Date Posted: September 23, 2010
Last Revised: November 04, 2010
Accepted Paper Series
176 downloads

Incl. Electronic Paper Pennsylvania's Sales and Use Tax: Has Nearly $1 Billion Been 'Zapped' Away in Fraud?
Boston Univ. School of Law Working Paper No. 10-29
 Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 21, 2010
Working Paper Series
47 downloads

Incl. Electronic Paper Why the Correct Capital Gains Tax Rate is Zero
Tax Notes, Vol. 84, No. 10, 1999
 Bruce Bartlett
Independent
Date Posted: September 20, 2010
Accepted Paper Series
56 downloads

Incl. Electronic Paper Reverse Subsidiarity and EU Tax Law: Can Member States Be Left to Their Own Devices?
British Tax Review, Vol. 3, pp. 261-301, 2010
 Christiana Hji Panayi
Queen Mary University of London, School of Law
Date Posted: September 16, 2010
Accepted Paper Series
211 downloads

Incl. Electronic Paper VAT Fraud - Technological Solutions
Boston University School of Law Working Paper No. 10-28
 Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: September 16, 2010
Working Paper Series
130 downloads

Incl. Electronic Paper Transfer Pricing in Comparative Perspective and the Need for Reforms in Ghana
Transnational Law & Contemporary Problems, Vol. 19, p. 599, 2010, Widener Law School Legal Studies Research Paper No. 10-25
 Edward K. Osei
Widener University - Delaware Campus
Date Posted: September 14, 2010
Accepted Paper Series
96 downloads

Incl. Electronic Paper Historic, Comparative and Evolutionary Analysis of Tax Systems
SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1131
 Allison Christians
McGill University - Faculty of Law
Date Posted: September 11, 2010
Working Paper Series
230 downloads

Incl. Electronic Paper The Effects of Federal Tax Expenditure Policy on the States
State Tax Notes, Vol. 58, No. 7, November 15, 2010
 Allison L. Westfahl Kong
U.S. Court of Appeals for the Second Circuit
Date Posted: September 11, 2010
Last Revised: November 24, 2010
Accepted Paper Series
46 downloads

Incl. Electronic Paper The Price of an FLP Annual Exclusion
Tax Notes, Vol. 128, No. 10, 2010
 Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: September 09, 2010
Accepted Paper Series
159 downloads

Incl. Electronic Paper Debt-for-Equity Swap and Reorganisation Law in the People’s Republic of China
 Cagman Palmer
Shanghai Nan Guang Law Firm
Date Posted: September 05, 2010
Working Paper Series
136 downloads

Incl. Electronic Paper Ethical Issues in Transfer Pricing
Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
 Robert W. McGee
Fayetteville State University
Date Posted: September 02, 2010
Accepted Paper Series
540 downloads

Incl. Electronic Paper An Implicit Tax on Investment
Cuadernos de Economía, Vol. 29, No. 52, 2010,
 Javier Ávila Mahecha and Ivonne León Hernández
Government of the Republic of Colombia - Dirección de Impuestos y Aduanas Nacionales de Colombia and Government of the Republic of Colombia - Ministerio de Hacienda y Crédito Público
Date Posted: August 31, 2010
Accepted Paper Series
14 downloads

Incl. Electronic Paper Changing the Way Your Dirt is Taxed: Texas Margin Tax Pitfalls for Real Estate Practitioners
 Benjamin Miller
Benjamin Miller, Attorney at Law
Date Posted: August 29, 2010
Working Paper Series
100 downloads

Incl. Electronic Paper Take Me Out to the Ball Game, But Should the Crowd's Taxes Pay for It?
Virginia Tax Review, Vol. 29, No. 4, 2010
 Logan Gans
University of Florida - Fredric G. Levin College of Law
Date Posted: August 27, 2010
Accepted Paper Series
167 downloads

Incl. Electronic Paper On X Holding and the ECJ's Ambiguous Approach Towards the Proportionality Test
EC Tax Review, Vol. 19, No. 4, pp. 170-182, August 2010
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: August 26, 2010
Last Revised: September 29, 2011
Accepted Paper Series
36 downloads

Incl. Electronic Paper All Charities are Property-Tax Exempt, But Some are More Exempt than Others
New England Law Review, Vol. 44, p. 621, 2010
 Evelyn Brody
Chicago-Kent College of Law
Date Posted: August 25, 2010
Last Revised: August 14, 2012
Working Paper Series
145 downloads

Incl. Electronic Paper Facilitating Islamic Finance in Australia: Possible Models for Reform
 Brett Freudenberg and Mahmood Nathie
Griffith University - Griffith Business School and Griffith University
Date Posted: August 25, 2010
Working Paper Series
116 downloads

Incl. Electronic Paper Too Big to Fail: The Problem of Partnership Allocations
Virginia Tax Review, Winter 2010, Temple University Legal Studies Research Paper 2010-22
 Andrea Monroe
Temple University - James E. Beasley School of Law
Date Posted: August 25, 2010
Last Revised: February 01, 2011
Working Paper Series
247 downloads

Incl. Electronic Paper De Minimis Original Issue Discount - Thoughts on a Seemingly Generous Safe Harbor
 Andrew D. Moin
Sullivan & Cromwell - New York Headquarters
Date Posted: August 24, 2010
Last Revised: November 07, 2010
Working Paper Series
102 downloads

Incl. Electronic Paper Executive Compensation: The Law and Incentives
Wake Forest Intellectual Property Law Journal, Vol. 11, No. 1, 2010-2011
 Stas Getmanenko
affiliation not provided to SSRN
Date Posted: August 21, 2010
Last Revised: February 12, 2011
Accepted Paper Series
213 downloads

Incl. Electronic Paper Ain’t Charity: Disallowing Deductions for Kept Resources
Tax Notes, Vol. 128, p. 545, August 2, 2010
 Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: August 20, 2010
Accepted Paper Series
25 downloads

Incl. Electronic Paper Deferred Compensation and the Policy Limitations of the Nuclear Option
Tax Notes, Vol. 117, November 5, 2007
 Andrew Morrison Stumpff
University of Michigan Law School
Date Posted: August 20, 2010
Last Revised: August 27, 2010
Accepted Paper Series
210 downloads

Incl. Electronic Paper Investment Income Withholding in the United States and Germany
Florida Tax Review, Vol. 10, No. 3, p. 315, 2010, Seattle University School of Law Research Paper No. 10-32
 Lily Kahng
Seattle University School of Law
Date Posted: August 18, 2010
Accepted Paper Series
112 downloads

Incl. Electronic Paper Why the Henry Review Fails on Family Tax Reform
'Australia’s Future Tax System: A Post-Henry Review' Conference, Sydney, June 21-23, 2010, Sydney Law School Research Paper No. 10/76,
Patricia F. Apps
University of Sydney - Faculty of Law
Date Posted: August 17, 2010
Accepted Paper Series
37 downloads

Incl. Electronic Paper Taxpayer Choice in Legal Transitions
Virginia Tax Review, Vol. 29, No. 3, 2010
 Heather M. Field
University of California Hastings College of the Law
Date Posted: August 16, 2010
Accepted Paper Series
58 downloads

Incl. Electronic Paper An American GAAR
TaxProf Blog, 2010
 John Prebble
Victoria University of Wellington
Date Posted: August 14, 2010
Accepted Paper Series
125 downloads

Incl. Electronic Paper Income Taxation: A Structure Built on Sand
Documentos, de Trabajo Editados por el Instituto de Estudios Fiscales, No. 14/05, pp. 1-18, 2005
 John Prebble
Victoria University of Wellington
Date Posted: August 14, 2010
Accepted Paper Series
33 downloads

Incl. Electronic Paper Practical Problems from Publication of Commissioner’s Policy Statements and Interpretation Guidelines
5th International Conference on Tax Administration: Current Issues and Future Developments, April 4-5, 2002
 John Prebble
Victoria University of Wellington
Date Posted: August 14, 2010
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Promise and the Reality of U.S. Tax Administration
THE DELICATE BALANCE: TAX DISCRETIONS AND THE RULE OF LAW, Chris Evans, Judith Freedman, & Richard Krever eds., 2011, Minnesota Legal Studies Research Paper No. 10-60
 Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: August 13, 2010
Last Revised: March 24, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper UBIT to the Defense! ESOPs and Government Entities
Tax Notes, Vol. 128, p. 317, July 18, 2010
 Calvin H. Johnson and Ellen P. Aprill
University of Texas at Austin - School of Law and Loyola Law School Los Angeles
Date Posted: August 12, 2010
Accepted Paper Series
41 downloads

Incl. Electronic Paper Income Taxation: A Structure Built on Sand (El Impuesto Sombre La Renta: Una Estructura Construida Sobre La Arena)
Cronica Tributaria, Vol. 121, pp. 113-130, 2006
 John Prebble
Victoria University of Wellington
Date Posted: August 10, 2010
Accepted Paper Series
20 downloads

Incl. Electronic Paper Suitable for Framing: Business Deductions in a Net Income Tax System
William & Mary Law Review, Forthcoming, Boston Univ. School of Law Working Paper No. 10-22
 David I. Walker
Boston University School of Law
Date Posted: August 09, 2010
Accepted Paper Series
87 downloads

Incl. Electronic Paper Salzburg v. Dowd: Another Look
Wyoming Lawyer, Vol. 33, No. 50, 2010
 Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Date Posted: August 07, 2010
Accepted Paper Series
73 downloads

Incl. Electronic Paper Patriotism and Taxation: The Tax Compliance Implications of the Tea Party Movement
Loyola Law Review, New Orleans, Vol. 45, p. 279, 2012, U of Akron Legal Studies Research Paper No. 10-09
 Richard Lavoie
University of Akron - School of Law
Date Posted: August 05, 2010
Last Revised: April 22, 2012
Accepted Paper Series
100 downloads

Incl. Electronic Paper The French Regions’ Borrowing Behaviours: How Heterogeneous are They?
Banque de France Working Paper No. 289
 Philippe Froute , Christophe Schalck and Gilles Dufrénot
Banque de France , Banque de France and Banque de France
Date Posted: August 05, 2010
Working Paper Series
10 downloads

Incl. Electronic Paper The Liability-Offset Theory of Peracchi
Tax Lawyer, Vol. 64, 2011, Brooklyn Law School, Legal Studies Paper No. 199
 Bradley T. Borden and Douglas L. Longhofer
Brooklyn Law School and Martin, Pringle
Date Posted: August 04, 2010
Last Revised: September 22, 2010
Accepted Paper Series
127 downloads

Incl. Electronic Paper Message to Congress: Halt the Tax Exemption for Perpetual Trusts
U of Michigan Public Law Working Paper No. 206
 Lawrence W. Waggoner
University of Michigan Law School
Date Posted: August 03, 2010
Last Revised: September 05, 2010
Working Paper Series
40 downloads

Incl. Electronic Paper Partnership COD Income and Other Debt Issues
Tax Notes, Vol. 126, No. 845, 2010, Emory Law and Economics Research Paper No. 10-72, Emory Public Law Research Paper No. 10-113
 Howard Abrams
Emory University School of Law
Date Posted: August 03, 2010
Last Revised: June 12, 2012
Accepted Paper Series
359 downloads

Incl. Electronic Paper The Ethics of Tax Lawyering: An Introduction
 Michael Hatfield
Texas Tech University School of Law
Date Posted: August 03, 2010
Last Revised: July 10, 2012
Working Paper Series
610 downloads

Incl. Electronic Paper Cost Sharing and the Acrobatics of Arm’s Length Taxation
Intertax, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-19
 Yariv Brauner
University of Florida - Levin College of Law
Date Posted: August 02, 2010
Accepted Paper Series
334 downloads

Incl. Electronic Paper Interpreting Statutory Silence
Tax Notes, Vol. 128, No. 3, p. 501, August 2010, Texas Tech Law School Research Paper No. 2010-23
 Bryan Camp
Texas Tech University School of Law
Date Posted: August 02, 2010
Last Revised: November 21, 2010
Accepted Paper Series
141 downloads

Incl. Electronic Paper Lessons of 1932
Estate Planning Studies, July 2010
 Jeffrey A. Cooper
Quinnipiac University School of Law
Date Posted: August 02, 2010
Accepted Paper Series
50 downloads

Incl. Electronic Paper A Comprehensive Analysis and Optimization of the HRA and Procurement of Property
 Ravi Agarwal and Vignesh Ramakrishnan
Birla Institute of Management Technology and Birla Institute of Management Technology
Date Posted: July 31, 2010
Working Paper Series
32 downloads

Incl. Electronic Paper Inequitable Administration: Documenting Family for Tax Purposes
Columbia Journal of Gender and Law, 2012, University of Pittsburgh Legal Studies Research Paper No. 2010-25
 Anthony C. Infanti
University of Pittsburgh - School of Law
Date Posted: July 29, 2010
Last Revised: March 15, 2011
Accepted Paper Series
88 downloads

Incl. Electronic Paper Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, and State Taxation of Commerce
George Mason Law Review, Vol. 18, 2011, Case Legal Studies Research Paper No. 2010-23
 Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 29, 2010
Last Revised: May 04, 2011
Accepted Paper Series
88 downloads


 

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