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Abstracts: 581,616
Full Text Papers: 482,298
Authors: 269,321
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63,390

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To date: 81,514,273
Last 12 months: 10,258,420
Last 30 days: 899,548

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SSRN eLibrary Search Results
JEL Code: K34
536,621 Total downloads
Showing Papers 751 - 800 of 2,986
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Incl. Electronic Paper Taxation and Surveillance: An Agenda
Michael Hatfield
University of Washington - School of Law
Date Posted: December 19, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper A Gambit Renewed: IRS Targets 'Killer Bs' Paired with Inversions
Tax Notes, Vol. 143, No. 1525, 2014
William Pauls
Sutherland Asbill & Brennan LLP
Date Posted: December 19, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence
ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Tarun Jain
Supreme Court of India
Date Posted: December 17, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Regulation, Transportation Innovation, and the Sharing Economy
University of Chicago Law Review Dialogue, Vol. 81, 2015 Forthcoming
Jordan M. Barry and Paul L. Caron
University of San Diego School of Law and Pepperdine University - School of Law
Date Posted: December 17, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper Phishing & VAT Fraud in CO2 Permits: DICE in the EU-ETS Now; DICE in Power Tomorrow
Boston Univ. School of Law, Law and Economics Research Paper No. 14-74
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 16, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty
Vandeplas Publishing - November 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Date Posted: December 16, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Current Trends in Balancing Residence and Source Taxation
Sydney Law School Research Paper No. 14/107
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Tax Non-Avoidance as a Missing Puzzle in the CSR Agenda in Poland
Hanna Filipczyk
Nicolaus Copernicus University
Date Posted: December 14, 2014
Last Revised: December 21, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Calculation of Interest
20 New Zealand Journal of Taxation Law and Policy 231, 2014
Ivor Richardson
Victoria University of Wellington - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective
Forthcoming in University of Toronto Law Journal
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 12, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment
Beckert, Jens, 2013: Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment. In: Cunliffe, John/ Guido Erreygers (eds.), Inherited Wealth, Justice and Equality. London: Routledge, 70-80, 2012
Jens Beckert
Max Planck Institute for the Study of Societies
Date Posted: December 12, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Important Developments in Federal Income Taxation (2014)
52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Edward A. Morse
Creighton University - School of Law
Date Posted: December 11, 2014
Accepted Paper Series
135 downloads

Incl. Electronic Paper Thomas Piketty and Inequality: Legal Causes and Tax Solutions
Emory Law Journal Online, Vol. 64, 2015, Pepperdine University Legal Studies Research Paper No. 2014/32
Paul L. Caron
Pepperdine University - School of Law
Date Posted: December 09, 2014
Accepted Paper Series
89 downloads

Incl. Electronic Paper How Do Employment Tax Credits Work? - an Analysis of the German Inheritance Tax -
Benedikt Franke , Dirk Simons and Dennis Voeller
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: December 09, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1
Journal of Chinese Tax and Policy, Vol. 4, No 1, p.1 , August 2014
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series

Incl. Electronic Paper Editorial for: Journal of Chinese Tax and Policy, Vol. 3, Special, p 254
Journal of Chinese Tax and Policy, Vol. 3, Special, p 254, May 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Editorial and Table of Contents for: Journal of Chinese Tax and Policy, Vol. 3, No.2
Journal of Chinese Tax and Policy, Vol. 3, No.2, p.254, August 2013
Eva Huang
University of Sydney Business School - Discipline of Business Law
Date Posted: December 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Analysis of the Effect of the VAT on the Size of the Government and Recommendation on the Reform of the VAT in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.56-71, August 2014
Ying WANG and Qi Fan
Shanghai Finance University and Shanghai Finance University
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Empirical Study on the Income Redistributive Effect of Personal Income Tax in China
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.42-55, August 2014
ying wan
Jiangxi University of Finance and Economics
Date Posted: December 08, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Study on the Improvement of Supportive Taxation Policy for Social Organisations
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.15-41, August 2014
Dongsheng Jin , Zewen Yuan and Ping Ling
Fiscal Science Research Centre of the State Administration of Taxation , Independent and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper An Economic Analysis of Pilot Property Tax
Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.2-14 , August 2014
Dan Cheng
Jinan University
Date Posted: December 08, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Regressive Effects and Countermeasures of Individual Income Tax Deferred Pension Insurance
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 286-304, August 2013
Xiangyou Wu
Minjiang University - Newhuadu Business School
Date Posted: December 08, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Re-Perceiving the Tax Allocation Relationship Between Government and Residents in the National Income
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 305-319, August 2013
Dongsheng Jin and zhou huawei
Fiscal Science Research Centre of the State Administration of Taxation and Independent
Date Posted: December 08, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper The Impact of Tax Holidays on Renewable Energy Project Developments in China: A Cost Benefit Analysis
Journal of Chinese Tax and Policy, Vol. 3, No. 2, pp. 270 - 285, August 2013
Eva Huang and Nicholas R Underwood
University of Sydney Business School - Discipline of Business Law and Independent
Date Posted: December 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Income Tax Reform, Ownership Structure, and Corporate Finance Behaviour
Journal of Chinese Tax and Policy, Vol. 3, No 2, pp. 255-269, August 2013
Zhigang Qin and Jiao Cui
Xiamen University - School of Economics and Postal Savings Bank of China (PSBC), Ning Bo Branch
Date Posted: December 07, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era
Florida Tax Review, Vol. 16, No. 429, 2014, U of Maryland Legal Studies Research Paper No. 2014-44
Donald B. Tobin
University of Maryland Francis King Carey School of Law
Date Posted: December 07, 2014
Accepted Paper Series
53 downloads

Incl. Electronic Paper The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area
Virginia Public Law and Legal Theory Research Paper No. 72
George K. Yin
University of Virginia School of Law
Date Posted: December 07, 2014
Last Revised: December 11, 2014
Working Paper Series
105 downloads

Incl. Electronic Paper Mashantucket Pequot Tribe v. Town of Ledyard: The Preemption of State Taxes Under Bracker, the Indian Trader Statutes, and the Indian Gaming Regulatory Act
Connecticut Law Review, Vol. 47, No. 1, 2014
Edward A. Lowe
University of Connecticut - School of Law
Date Posted: December 05, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Abuse of Law in Hungarian Taxation
In: Billur Yalti (ed.), Vergiden kacinmanin önlenmesi: Ulusal ve Uluslararasi vergi hukukunda alman önlemler (Preventing tax avoidance: National and international tax law measures), Koc Üniversitesi, Beta Basim, Istanbul, 2014, pp. 103-139 ,
Daniel Deak
Corvinus University of Budapest
Date Posted: December 04, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Six Degrees of Graduation: Law and Economics of Variable Sanctions
Columbia Law and Economics Working Paper No. 502
Alex Raskolnikov
Columbia University - Law School
Date Posted: December 02, 2014
Working Paper Series
38 downloads

Incl. Electronic Paper The Role of Tax in Choice of Location of Intellectual Property
UNSW Business School Research Paper No. 2014 TABL 1001
Michael Walpole and Nadine Riedel
UNSW Australia Business School, School of Taxation and Business Law, & ATAX and Oxford University CBT
Date Posted: December 02, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper China's Tax Legislation: Legalism or Functionalism?
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 188-225, May 2013
Yansheng Zhu
Xiamen University
Date Posted: December 01, 2014
Last Revised: December 07, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Fiscal Decentralization, Multi-Level Government Competition and Local Non-Tax Revenue: Dynamic Spatial Panel Model Estimation Based on Provincial Data from 2000-2010
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 165-187, May 2013
Jinzhi Tong , Xing Li and Jiajie Wang
Xiamen University - Department of Public Economics , Xiamen University and Xiamen University
Date Posted: December 01, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Fair Competition and Preferential Taxation Policy for Small & Medium Retail Stores in China: A Comparative Study
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 140-164, May 2013
George Tian
University of Technology Sydney, Faculty of Law
Date Posted: November 30, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper On the Development Strategy of China's Value-Added Tax (VAT) Reform
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 226-237, May 2013
Dongsheng Jin and Jin Weifu
Fiscal Science Research Centre of the State Administration of Taxation and Independent
Date Posted: November 30, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Tax Transplants and the Critical Role of Processes: A Case Study of China
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 85-139, May 2013
Jinyan Li
York University - Osgoode Hall Law School
Date Posted: November 30, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Business Ethics, Corporate Social Responsibility and Taxation – Chinese Policy and Practice
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 59-84, May 2013
Vivienne Bath
University of Sydney - Faculty of Law
Date Posted: November 30, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Rectifying Income Redistribution in China: Homogenising Public Service Provision or Tax Regulation?
Journal of Chinese Tax and Policy, Vol. 3, Special, pp. 37- 58, May 2013
Bin Yang
Xiamen University - Department of Public Economics
Date Posted: November 30, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Optimal Taxation, Inequality and Top Incomes
Sydney Law School Research Paper No. 14/103
Yuri Andrienko Sr. , Patricia F. Apps and Ray Rees
University of Sydney , University of Sydney - Faculty of Law and Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: November 29, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Gender Bias in Tax Systems Based on Household Income
Sydney Law School Research Paper No. 14/104
Yuri Andrienko Sr. , Patricia F. Apps and Ray Rees
University of Sydney , University of Sydney - Faculty of Law and Ludwig-Maximilians-Universität München - Faculty of Economics
Date Posted: November 29, 2014
Last Revised: December 10, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper De Fiscale Behandeling van de Zzp-er: een Zoektocht naar Alternatieven (Self-Employed: A Search for Regulatory Alternatives)
Amsterdam Centre for Tax Law Research Paper No. 2014-01, Amsterdam Law School Research Paper No. 2014-62
Suzanne Mol-Verver
University of Amsterdam - Amsterdam Center for Tax Law
Date Posted: November 28, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper New Zealand National IFA Branch Report: Tax Incentives on Research and Development
Cahiers de Droit Fiscal International, Volume 100a, International Fiscal Association, 2014
Mark Bowler-Smith
University of Auckland - Business School
Date Posted: November 28, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Taxation of Gratuitous Services Gone Out of 'Control'
University of Memphis Law Review, Vol. 45, No. 115, 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: November 25, 2014
Accepted Paper Series
62 downloads

Incl. Electronic Paper Tax-Minded Executives and Corporate Tax Strategies: Evidence from the 2013 Tax Hikes
Gerardo Perez Cavazos and Andreya Marie Silva
University of Chicago - Booth School of Business and Independent
Date Posted: November 24, 2014
Last Revised: December 04, 2014
Working Paper Series
108 downloads

Incl. Electronic Paper Calling on U.S. Courts to Adopt Canada's Unified Approach to Statutory Interpretation
The Journal of Appellate Practice and Process, Vol.15, No.1 (Spring 2014)
Amir Pichhadze
University of Michigan Law School
Date Posted: November 22, 2014
Accepted Paper Series
73 downloads

Incl. Electronic Paper Democratic Legitimacy of BEPS in Countries in South America and the Sub-Saharan African Region
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: November 22, 2014
Last Revised: December 01, 2014
Working Paper Series
55 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Disclaimers and Federalism
Vanderbilt Law Review, Vol. 67, No. 6, 2014, San Diego Legal Studies Paper No. 14-174
Adam J. Hirsch
University of San Diego
Date Posted: November 20, 2014
Last Revised: December 01, 2014
Accepted Paper Series
30 downloads

Incl. Electronic Paper U.S. Federal Income Taxation of Individuals
CALI eLangdell Press, Forthcoming
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Date Posted: November 20, 2014
Accepted Paper Series
43 downloads


 

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