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SSRN eLibrary Statistics:

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Abstracts: 556,792
Full Text Papers: 459,186
Authors: 258,475
Papers Received in
  Last 12 months:
63,738

Paper Downloads:
To date: 77,342,949
Last 12 months: 9,682,530
Last 30 days: 674,642

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260,281
Total References: 9,006,948
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5,937,149
Papers with
  Resolved
  Footnotes:
89,535
Total Footnotes: 9,138,109


SSRN eLibrary Search Results
JEL Code: K34
503,735 Total downloads
Showing Papers 851 - 900 of 2,818
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Incl. Electronic Paper Fair Market Value and Uncertainty Regarding Highest and Best Use
143 Tax Notes 1425 (2014)
John Montague
Hogan Lovells
Date Posted: July 24, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The IRS Under Siege
Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry, Cambridge, Mass.: MIT Press, 2014
Tanina Rostain and Milton C. Regan, Jr.
Georgetown University Law Center and Georgetown University Law Center
Date Posted: July 24, 2014
Accepted Paper Series
1 downloads

Taking the Student Out of Student Athlete: College Sports and the Unrelated Business Income Tax
Journal Taxation of Investments, Forthcoming, Case Legal Studies Research Paper No. 2014-20
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 24, 2014
Accepted Paper Series

Amending Domestic Law to Curtail Treaty Benefits – How Far Effective? (Section 9 & 90 in Focus)
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 23, 2014
Working Paper Series

Incl. Electronic Paper Multiple Myopias, Multiple Selves, and the Under-Saving Problem
Daniel Shaviro
New York University School of Law
Date Posted: July 23, 2014
Working Paper Series
15 downloads

Income Imputation: Toward Equal Treatment of Renters and Owners
Anthony C. Infanti, ed., CONTROVERSIES IN TAX LAW: A MATTER OF PERSPECTIVE (Ashgate Press 2014 Forthcoming)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 22, 2014
Accepted Paper Series

Incl. Electronic Paper Schedularity in U.S. Income Taxation and its Effect on Tax Distribution
Northwestern University Law Review, Vol. 108, No. 3, 2014, p. 905-24
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
2 downloads

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Working Paper Series

Incl. Electronic Paper Preserving the Corporate Tax Base Through Tax Transparency
Tax Notes International, Vol. 71, No. 11, 993 (2013)
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Officers Under the Appointments Clause
Pittsburgh Tax Review, Vol. 11, p. 201, 2014, Cleveland-Marshall Legal Studies Paper No. 14-272
John Thomas Plecnik
Cleveland State University - Cleveland-Marshall College of Law
Date Posted: July 19, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Note, A Spoonful of Sugarcane Ethanol: A Green Tax Medicine for the Cellulosic Ethanol Industry
15 Minn. J. L. Sci. & Tech. 1117 (2014)
Ke M. Huang
University of Minnesota - Twin Cities - School of Law
Date Posted: July 17, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Human Equity? Conceptualizing and Regulating the New Income Share Agreements
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: July 17, 2014
Last Revised: July 24, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Interest on Refund of Self-Assessment Tax: A Needless Controversy?
Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Tarun Jain
Supreme Court of India
Date Posted: July 16, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper State Law Reporting and Disclosure Mandates Under ERISA
33 Tax Management Weekly Report 919, July 2014
Albert Feuer
Law Offices of Albert Feuer
Date Posted: July 16, 2014
Last Revised: July 21, 2014
Accepted Paper Series
89 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper IP Law Solutions to Transfer Pricing Abuse
Tax Notes, Vol. 143, No. 13, 2014
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: July 15, 2014
Accepted Paper Series
56 downloads

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Are E-Books Books? A Role for Equal Treatment in Resolving Diverging Regulatory Approaches to Tangible and Intangible Content.
Emma Linklater
European University Institute
Date Posted: July 12, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Futility of Tax Protester Arguments
Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Allen D. Madison
University of South Dakota Law School
Date Posted: July 11, 2014
Accepted Paper Series
134 downloads

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
205 downloads

Incl. Electronic Paper The Tiley Trilogy and US Anti-Avoidance Law
12 eJournal of Tax Research 74 (2014), Case Legal Studies Research Paper No. 2014-16
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 09, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Building a Framework for a Post-BEPS World
Tax Notes International, Vol. 74, No. 12, 2014
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: July 09, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis
Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Wolfgang Schoen , Andreas Bakrozis , Johannes Becker , Tobias A. Beuchert , Martin Boer , Nadja Dwenger , Andreas Gerten , Maximilian Haag , Sabine Heidenbauer , Carsten Hohmann , Alexander Jehlin , Karin E.M. Kopp V, Daniel Kornack , Nadia Lagdali , Christian Marquart , Lukas Mueller , Marta Castelon , Christine Osterloh-Konrad , Natalia Paxinou , Carlo Pohlhausen , Philipp Redeker , Erik Roeder and Astrid Roesener
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law , Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance , University of Cologne , Max Planck Institute for Tax Law and Public Finance , University of Groningen - Faculty of Law , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Vienna University, Institute for Austrian and International Taxlaw , Max Planck Institute for Tax Law and Public Finance , Independent , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance , Freshfields Bruckhaus Deringer LLP , University of Zurich - Rechtswissenschaftliches Institut (School of Law) , Max Planck Institute for Tax Law and Public Finance , Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance , Independent , HgCapital , Max Planck Institute for Tax Law and Public Finance , Max Planck Institute for Tax Law and Public Finance and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: July 08, 2014
Last Revised: July 14, 2014
Accepted Paper Series
96 downloads

Portability, Marital Wealth Transfers, and the Taxable Unit
Controversies in Tax Law: A Matter of Perspective (Anthony C. Infanti ed.) (2014 Ashgate, Forthcoming)
Bridget J. Crawford and Wendy C. Gerzog
Pace University School of Law and University of Baltimore - School of Law
Date Posted: July 07, 2014
Accepted Paper Series

Incl. Electronic Paper Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance
IFN Working Paper #1032
Magnus Henrekson and Daniel Waldenström
Research Institute of Industrial Economics (IFN) and Research Institute of Industrial Economics
Date Posted: July 07, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Constitutionality of a Mark-to-Market Taxing System
Tax Notes 1299 (June 16, 2014), Case Legal Studies Research Paper No. 2014-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 05, 2014
Last Revised: July 10, 2014
Accepted Paper Series
55 downloads

Incl. Electronic Paper Islamic Finance and the Shari'Ah: The Dow Jones Fatwa and Permissible Variance as Studies in Letheanism and Legal Change
Michael J. T. McMillen and Sheikh Yusuf Talal DeLorenzo
Curtis, Mallet-Prevost, Colt & Mosle LLP and Independent
Date Posted: July 04, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper The Unfulfilled Promise of the Indian Commerce Clause and State Taxation
Tax Lawyer, Vol. 63, No. 4, 2010
Richard D. Pomp
University of Connecticut - School of Law
Date Posted: July 03, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Law Review Articles You Should've Read (But Probably Didn't) in 2013
Tax Notes, Vol. 143, No. 11, 2014
Bridget J. Crawford
Pace University School of Law
Date Posted: July 01, 2014
Accepted Paper Series
41 downloads

Incl. Electronic Paper The Most Critical Issue Facing Tax Administration Today -- And What to Do About It
Virginia Law and Economics Research Paper No. 2014-11, Virginia Public Law and Legal Theory Research Paper No. 2014-37
George K. Yin
University of Virginia School of Law
Date Posted: June 28, 2014
Last Revised: July 02, 2014
Working Paper Series
123 downloads

Incl. Electronic Paper There Is No Spoon: Reconsidering the Tax Compliance Puzzle
J. T. Manhire
Treasury Executive Institute - U.S. Department of the Treasury
Date Posted: June 28, 2014
Last Revised: July 22, 2014
Working Paper Series
47 downloads

Incl. Electronic Paper Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate Microsimulation Analysis for Germany
ZEW - Centre for European Economic Research Discussion Paper No. 14-033
Katharina Finke , Jost Heckemeyer and Christoph Spengel
Centre for European Economic Research (ZEW) , University of Mannheim - School of Business Administration (BWL) and Centre for European Economic Research (ZEW)
Date Posted: June 24, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Levy of Service Tax on Lease of Cinematographic Films: An Issue Requiring Revisiting?
Excise and Customs Reporter, Vol. 202 (June 2014) (pp. 11SF-26SF).
Tarun Jain
Supreme Court of India
Date Posted: June 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Changing Law and Ownership Patterns in Germany: Corporate Governance and the Erosion of Deutschland AG
Oxford Legal Studies Research Paper No. XX/2014
Wolf-Georg Ringe
Copenhagen Business School - Department of Law
Date Posted: June 23, 2014
Working Paper Series
48 downloads

Incl. Electronic Paper Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation
Tax Law Review, Vol. 68, Forthcoming
John R. Brooks II
Georgetown University Law Center
Date Posted: June 22, 2014
Accepted Paper Series
23 downloads

Incl. Electronic Paper Unconstitutional Perpetual Trusts
67 Vanderbilt Law Review, Forthcoming
Steven J. Horowitz and Robert H. Sitkoff
Sidley Austin LLP and Harvard Law School
Date Posted: June 18, 2014
Accepted Paper Series
122 downloads

Incl. Electronic Paper A Tale of Two Cities: Learning from Oregon’s Idiosyncratic System of Property Tax Administration
Fred Thompson and Robert W. Walker
Willamette University - Atkinson Graduate School of Management and Willamette Center for Governance and Public Policy Research
Date Posted: June 14, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Customs Administration, Laws and Procedures in Zimbabwe
Wellington Garikai Bonga
Independent
Date Posted: June 13, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Alms to the Rich: The Façade Easement Deduction
Virginia Tax Review, Forthcoming
Wendy C. Gerzog
University of Baltimore - School of Law
Date Posted: June 11, 2014
Last Revised: June 25, 2014
Accepted Paper Series
53 downloads

Incl. Electronic Paper Recent Development of Real Estate Tax on Residential Properties in China
Monica Pheny and Pauline W.Y. Wong
Hong Kong Polytechnic University and Lingnan University - Department of Accounting and Finance
Date Posted: June 09, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Court Rulings in Estate Tax Cases: Is Gender a Factor?
Mark Jackson , Sonja Pippin and Jeffrey Wong
University of Nevada, Reno - Department of Accounting and Information Systems , University of Nevada, Reno - Department of Accounting and Information Systems and University of Nevada, Reno - Department of Accounting and Information Systems
Date Posted: June 08, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Tax Competition within the European Union – Is the CCCTB Directive a Solution?
Erasmus Law Review, Vol. 7, No. 1, 2014
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: June 07, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper Intellectual Property Law Solutions to Tax Avoidance
UCLA Law Review, Forthcoming
Andrew Blair-Stanek
University of Maryland Francis King Carey School of Law
Date Posted: June 06, 2014
Accepted Paper Series
124 downloads

Incl. Electronic Paper Implications to Hong Kong of Adopting More Liberalized Tax Information Exchange Provisions
Monica Pheny
Hong Kong Polytechnic University
Date Posted: June 06, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Sales Suppression as a Service (SSaaS) & the Apple Store Solution
Boston Univ. School of Law, Law and Economics Research Paper No. 14-24
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: June 06, 2014
Working Paper Series
240 downloads

Incl. Electronic Paper Implementing the Capitalism/Socialism Cycle – Phase II – Melting the Excessive Executive Compensation Employee Stock Option Icebergs
Timothy Ray Wing
CME Stock/Option Consulting Services, Inc.
Date Posted: June 05, 2014
Last Revised: June 23, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper The Distinct Equity of the Debt-Equity Distinction
Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 03, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper How Do Nonprofit Firms Respond to Tax Policy?
Boston College Law School Legal Studies Research Paper No. 320
Brian D. Galle
Boston College Law School
Date Posted: May 31, 2014
Last Revised: June 25, 2014
Working Paper Series
51 downloads

Incl. Electronic Paper Tax Incentives as a Measure to Support the Arts in a Globalizing World
Renate Buijze
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: May 29, 2014
Working Paper Series
12 downloads

Incl. Electronic Paper An Antigua Gambling Model for the International Tax Regime
Washington University Journal of Law and Policy, Vol. 44, 2014, Washington University in St. Louis Legal Studies Research Paper No. 14-05-03
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: May 23, 2014
Accepted Paper Series
37 downloads


 

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