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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
Papers with
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: K34
419,109 Total downloads
Showing Papers 781 - 830 of 2,397
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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

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
232 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
137 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
554 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
15 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
101 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
169 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: June 12, 2013
Accepted Paper Series
38 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
118 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
249 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
103 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
214 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
216 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
113 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
59 downloads

Incl. Electronic Paper An American GAAR
TaxProf Blog, 2010
John Prebble
Victoria University of Wellington
Date Posted: August 14, 2010
Accepted Paper Series
127 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
34 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
147 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
43 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
88 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
75 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


 

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