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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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69,683

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To date: 66,757,919
Last 12 months: 11,228,952
Last 30 days: 844,040

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


SSRN eLibrary Search Results
JEL Code: K34
419,143 Total downloads
Showing Papers 751 - 800 of 2,397
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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
128 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
301 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
35 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
999 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
129 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
70 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
306 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
169 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
217 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
153 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
92 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
135 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
225 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
205 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
200 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
166 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
254 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

Incl. Electronic Paper Taxing Sin: A Win-Win for Everyone?
Tax Notes, Vol. 128, No. 12, p. 1289, September 20, 2010
Bruce Bartlett
Independent
Date Posted: October 16, 2010
Last Revised: October 18, 2010
Accepted Paper Series
90 downloads

Incl. Electronic Paper Transfer Pricing, Business Restructurings and Intangibles - Case Studies: UPS v. Commissioner; DSG Retail Ltd. v. HMRC
60 Tax Notes International 767 (December 6, 2010), Boston Univ. School of Law Working Paper No. 10-34
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: October 15, 2010
Last Revised: July 26, 2012
Working Paper Series
435 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 Policy Uncertainty and Optimal Taxation
U of Penn, Inst for Law & Econ Research Paper No. 10-23
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: October 11, 2010
Last Revised: October 23, 2011
Working Paper Series
125 downloads

Incl. Electronic Paper Taxes and Fees: A Curious Confusion
Gonzaga Law Review, Vol. 38, 2003
Hugh D. Spitzer
University of Washington School of Law
Date Posted: October 11, 2010
Accepted Paper Series
95 downloads

Incl. Electronic Paper Who’s Going to Pick Up the Trash? Using the Build America Bond Program to Help State and Local Governments’ Cash Deficits
Widener Law School Legal Studies Research Paper No. 11-24, Pittsburgh Tax Review, Vol. 8, 2011
Randle B. Pollard
Indiana University Purdue University Indianapolis (IUPUI)
Date Posted: October 10, 2010
Last Revised: September 07, 2011
Working Paper Series
29 downloads

Incl. Electronic Paper What is the 'Law' in Chinese Tax Administration?
Asia Pacific Law Review, Vol. 19, No. 1, 2011
Wei Cui
China University of Political Science and Law
Date Posted: October 06, 2010
Last Revised: July 28, 2011
Accepted Paper Series
212 downloads

Incl. Electronic Paper Anti-Avoidance and Tax Treaty Policies and Practice in Asia and the Pacific
Asian Pacific Tax & Investment Research Centre and Institute for Policy Studies, pp. 169-182, 1990
John Prebble
Victoria University of Wellington
Date Posted: October 05, 2010
Last Revised: March 31, 2011
Accepted Paper Series
39 downloads

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
278 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
1160 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
141 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
147 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
880 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
179 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
214 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
131 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
97 downloads


 

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