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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months: 		68,898

Paper Downloads:
To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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  References: 		238,027
Total References: 8,463,775
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Papers with
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  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: K34
411,508 Total downloads
Showing Papers 851 - 900 of 2,346
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Incl. Electronic Paper 2009 Developments in Connecticut Estate and Probate Law
Connecticut Bar Journal, Vol. 84, 2010
John R. Ivimey and Jeffrey A. Cooper
Reid and Riege, P.C. and Quinnipiac University School of Law
Date Posted: May 27, 2010
Last Revised: July 31, 2011
Accepted Paper Series
447 downloads

Incl. Electronic Paper Optimal Opt-Out: The Effect of the Payroll Tax on Married Women’s Labor Force Participation
Quinnipiac Law Review, Forthcoming
 Jonathan Adam Wolfson
United States Court of Appeals for the Fifth Circuit
Date Posted: May 27, 2010
Last Revised: June 07, 2012
Accepted Paper Series
24 downloads

Incl. Electronic Paper The Closed Rule
Emory Law Journal, Forthcoming
 Michael Doran
Georgetown University Law Center
Date Posted: May 27, 2010
Accepted Paper Series
61 downloads

Incl. Electronic Paper Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
 Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: May 26, 2010
Last Revised: May 31, 2010
Working Paper Series
129 downloads

Incl. Electronic Paper Fuzzy Math and Carried Interests: Making Two and Twenty Equal 710
Tax Notes, Vol. 127, No. 8, 2010, San Diego Legal Studies Paper No. 10-025
 Karen C. Burke
University of San Diego School of Law
Date Posted: May 21, 2010
Last Revised: May 27, 2010
Accepted Paper Series
107 downloads

Incl. Electronic Paper Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer
Stanford Law Review, Vol. 63, p. 187, 2010, U of Penn, Inst for Law & Econ Research Paper No. 10-09, Boston College Law School Legal Studies Research Paper No. 209
 Brian D. Galle and Jonathan Klick
Boston College Law School and University of Pennsylvania Law School
Date Posted: May 21, 2010
Last Revised: January 27, 2011
Accepted Paper Series
119 downloads

Incl. Electronic Paper New Tax Issues Arising from Derivatives Regulatory Reform
Tax Notes, Vol. 127, No. 11, p. 1235, June 14, 2010
 Erika Nijenhuis
Cleary Gottlieb Steen & Hamilton LLP
Date Posted: May 18, 2010
Last Revised: June 20, 2010
Working Paper Series
238 downloads

Incl. Electronic Paper Accumulation Trusts and Double Taxation Conventions
British Tax Review, Vol. 1, pp. 69-82, 2001
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Accepted Paper Series
74 downloads

Incl. Electronic Paper Cedric Sandford: A Collated Bibliography
TAX COMPLIANCE COSTS: A FESTSCHRIFT FOR CEDRIC SANDFORD, C. Evans, J. Pope, and J. Hasseldine, eds., Prospect Media Limited, 2001
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Accepted Paper Series
31 downloads

Incl. Electronic Paper Collecting Taxes: A Commentary
ESSAYS IN HONOUR OF SIR IVOR RICHARDSON, pp. 321-331, D. Carter and M. Palmer, eds., Victoria University Press, 2002
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Accepted Paper Series
13 downloads

Incl. Electronic Paper Commissioner's Interpretation Guidelines: Some Consequences from Publishing Them
Australian Tax Forum, Vol. 19, pp. 243-264, 2004
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: September 11, 2012
Accepted Paper Series
31 downloads

Incl. Electronic Paper Defining Interest Bearing Instruments for the Purposes of Value Added Taxation
Asia-Pacific Tax Bulletin, Vol. 10, pp. 418-426, 2004
 John Prebble and Sybrand van Schalkwyk
Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: May 15, 2010
Last Revised: July 06, 2011
Accepted Paper Series
45 downloads

Incl. Electronic Paper Fictions of Income Tax
Victoria University of Wellington Legal Research Paper No. 29/2011
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: October 13, 2011
Working Paper Series
174 downloads

Incl. Electronic Paper Imposing Value Added Tax on Interest-Bearing Instruments and Life Insurance
Asia-Pacific Tax Bulletin, Vol. 10, pp. 471-468, 2004
 John Prebble and Sybrand van Schalkwyk
Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: May 15, 2010
Accepted Paper Series
66 downloads

Incl. Electronic Paper Income Taxation the New Zealand Minor Beneficiary Regime
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: July 06, 2011
Working Paper Series
15 downloads

Incl. Electronic Paper Income Taxation: A Structure Built on Sand
Sydney Law Review, Vol. 24, No. 3, pp. 301-318, 2002, Victoria University of Wellington Legal Research Paper No. 30/2011
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: February 12, 2012
Accepted Paper Series
110 downloads

Incl. Electronic Paper Practical Problems from Publication of the Commissioner’s Interpretation Guidelines
Victoria University of Wellington Working Paper No. 8, Centre for Accountancy, Governance and Taxation Research, Wellington
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: July 06, 2011
Accepted Paper Series
14 downloads

Incl. Electronic Paper Settlors in the Minor Beneficiary Regime
New Zealand Journal of Taxation Law and Policy, Vol. 8, pp. 363-370, 2002
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Minor Beneficiary Regime: Part Two
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY, Vol. 9, No. 2, pp. 161-181, 2003
 John Prebble
Victoria University of Wellington
Date Posted: May 15, 2010
Last Revised: July 06, 2011
Accepted Paper Series
14 downloads

Incl. Electronic Paper Value Added Tax and Financial Services
Asia-Pacific Tax Bulletin, Vol. 10, pp. 363-370, 2004
 John Prebble and Sybrand van Schalkwyk
Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: May 15, 2010
Accepted Paper Series
189 downloads

Incl. Electronic Paper Approaches to Tax Avoidance Prevention in Seven Asian Jurisdictions: A Comparison
Asia Pacific Tax Bulletin, Vol. 15, pp. 22-39, 2009
 John Prebble and Zoë M. Prebble
Victoria University of Wellington and UBC Faculty of Law
Date Posted: May 14, 2010
Accepted Paper Series
318 downloads

Incl. Electronic Paper Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law
Bulletin for International Taxation, pp. 151-170, 2008
 John Prebble and Zoë M. Prebble
Victoria University of Wellington and UBC Faculty of Law
Date Posted: May 14, 2010
Accepted Paper Series
229 downloads

Incl. Electronic Paper Controlled Foreign Company Regimes and Double Taxation
Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Accepted Paper Series
109 downloads

Incl. Electronic Paper Foreign Investment Fund Regimes: An Overview of Policies, Structures, and Issues
TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL, pp. 1-19, John Prebble, ed., Fiscal Publications, 2006
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: July 06, 2011
Accepted Paper Series
23 downloads

Incl. Electronic Paper Legislation with Retrospective Effect, with Particular Reference to Tax Loopholes and Avoidance
New Zealand Universities Law Review, Vol. 22, pp. 17-49, 2006, Victoria University of Wellington Legal Research Paper No. 10/2012
 John Prebble , Rebecca Prebble and Catherine Vidler Smith
Victoria University of Wellington , Government of New Zealand - Treasury and Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: February 13, 2012
Accepted Paper Series
118 downloads

Incl. Electronic Paper Minimal Presence New Zealand Trusts: Some Practical and Theoretical Issues
FURTHER GLOBAL CHALLENGES IN TAX ADMINISTRATION, pp. 309-329, Margaret McKerchar, Michael Walpole, eds., Fiscal Publications, 2007, Victoria University of Wellington Legal Research Paper No. 30/2012
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: July 14, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper New Zealand (Offshore Business Centre)
OFFSHORE BUSINESS CENTRES, pp. 175-179, Milton Grundy, Aparna Nathan, eds., Sweet & Maxwell, 2008
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: March 28, 2012
Accepted Paper Series
14 downloads

Incl. Electronic Paper Retrospective Legislation: Reliance, the Public Interest, Principles of Interpretation and the Special Case of Anti-Avoidance Legislation
New Zealand Universities Law Review, Vol. 22, pp. 271-299, 2006, Victoria University of Wellington Legal Research Paper No. 11/2012
 John Prebble , Rebecca Prebble and Catherine Vidler Smith
Victoria University of Wellington , Government of New Zealand - Treasury and Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: February 13, 2012
Accepted Paper Series
133 downloads

Incl. Electronic Paper Source and Residence: New Configuration of Their Principles
Cahiers de Droit Fiscal International, Vol. 90a, pp. 491-517, 2005
 John Prebble and David I. White
Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: May 14, 2010
Last Revised: July 06, 2011
Accepted Paper Series
98 downloads

Incl. Electronic Paper Taxing Offshore Investment Income: A Comparative Review of Structural Issues (Introduction)
TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, Fiscal Publications, 2006
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: July 06, 2011
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Emergence of Neutral Citation
Oxford University Commonwealth Law Journal, pp. 121-128, 2004, Victoria University of Wellington Legal Research Paper No. 17/2012
 John Prebble and Catherine Vidler Smith
Victoria University of Wellington and Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: March 01, 2012
Accepted Paper Series
34 downloads

Incl. Electronic Paper The New Zealand Offshore Trust Regime
International Financial Centre Review, pp. 134-137, 2009, Victoria University of Wellington Legal Research Paper No. 28/2012
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: July 17, 2012
Accepted Paper Series
209 downloads

Incl. Electronic Paper The Peterson Case and its Impact on the Rules in BNZ Investments Ltd. and Cecil Bros.
TAXATION ISSUES IN THE TWENTY-FIRST CENTURY, Adrian Sawyer, ed., Christchurch, 2006, Victoria University of Wellington Legal Research Paper No. 43/2011
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Last Revised: July 03, 2012
Accepted Paper Series
64 downloads

Incl. Electronic Paper Trusts and Tax Treaties
International Tax Planning Association Journal, Vol. 8, pp. 75-81, 2008
 John Prebble
Victoria University of Wellington
Date Posted: May 14, 2010
Accepted Paper Series
76 downloads

Incl. Electronic Paper Advance Rulings
(1999) LXXXIVb Cahiers de Driot Fiscal International, pp. 535-545
 John Prebble and Ian Kuperus
Victoria University of Wellington and Fonterra Cooperative Group
Date Posted: May 13, 2010
Accepted Paper Series
33 downloads

Incl. Electronic Paper Advance Rulings: A Proposed Procedure
STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, pp. 94-129, M. Gammie, A. Shipwright, eds., Institute for Fiscal Studies, 1996
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
18 downloads

Incl. Electronic Paper Can Income Tax Law Be Simplified?
New Zealand Journal of Taxation Law and Policy, Vol. 4, pp. 187-200, 1996
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
36 downloads

Incl. Electronic Paper Cedric Sandford: A Scholar’s Life
TAX COMPLIANCE COSTS: A FESTSCHRIFT FOR CEDRIC SANDFORD, C. Evans, J. Pope, J. Hasseldine, eds., Prospect Media Pty. Ltd., 2001
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
26 downloads

Incl. Electronic Paper Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law
New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996, Victoria University of Wellington Legal Research Paper No. 12/2012
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Last Revised: February 13, 2012
Accepted Paper Series
176 downloads

Incl. Electronic Paper Customers, Branding, and Mottoes in the New Zealand Inland Revenue Department
TAX ADMINISTRATION IN THE 21ST CENTURY, pp. 83-88, M. Walpole, C. Evans, eds., Prospect Media Pty. Ltd., 2001
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
18 downloads

Incl. Electronic Paper Draft Legislation to Establish an Advance Rulings Procedure
STRIKING THE BALANCE: TAX ADMINISTRATION, ENFORCEMENT AND COMPLIANCE IN THE 1990S, M. Gammie, A, Shipwright, eds., Institute for Fiscal Studies, pp. 209-230, 1996
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
22 downloads

Incl. Electronic Paper Ectopia, Tax Law and International Taxation
British Tax Review, No. 5, pp. 383-403, 1997, Victoria University of Wellington Legal Research Paper No. 28/2011
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Last Revised: October 26, 2011
Accepted Paper Series
201 downloads

Incl. Electronic Paper Envoi: New Zealand Rules from April 2007: Treating Different Foreign Portfolio Investments as Fungibles
TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, pp. 156-164, John Prebble, ed., Fiscal Publications, 2006
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Last Revised: July 06, 2011
Accepted Paper Series
8 downloads

Incl. Electronic Paper Evaluation of the New Zealand Income Tax Law Rewrite Project from a Compliance Cost Perspective
Bulletin for International Fiscal Documentation, Vol. 54, pp. 290-298, 2000
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
47 downloads

Incl. Electronic Paper Imposing Value Added Tax on the Exchange of Currency
Asia-Pacific Tax Bulletin, Vol. 10, pp. 469-483, 2004
 John Prebble and Sybrand van Schalkwyk
Victoria University of Wellington and affiliation not provided to SSRN
Date Posted: May 13, 2010
Accepted Paper Series
72 downloads

Incl. Electronic Paper New Zealand Income Tax Law: Implications for Transactions with Trusts
Bulletin for International Fiscal Documentation, Vol. 53, pp. 291-301, 1999
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
15 downloads

Incl. Electronic Paper New Zealand Trust Taxation: The Domestic Rules
Bulletin for International Fiscal Documentation, Vol. 53, pp. 190-199, 1999
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
15 downloads

Incl. Electronic Paper New Zealand Trusts in International Tax Planning
British Tax Review, No. 5, pp. 554-564, 2000, Victoria University of Wellington Legal Research Paper No. 27/2012
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Last Revised: July 17, 2012
Accepted Paper Series
144 downloads

Incl. Electronic Paper Philosophical and Design Problems that Arise from the Ectopic Nature of Income Tax Law and Their Impact on the Taxation of International Trade and Investment
Chinese Yearbook of International Law and Affairs, Vol. 13, pp. 111-139, 1995
 John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Accepted Paper Series
54 downloads

Incl. Electronic Paper Selected Aspects of the Architecture of Foreign Investment Fund Regimes
TAXING OFFSHORE INVESTMENT INCOME: A COMPARATIVE REVIEW OF STRUCTURAL ISSUES, pp. 145-156, John Prebble, ed., Fiscal Publications, 2006
John Prebble
Victoria University of Wellington
Date Posted: May 13, 2010
Last Revised: July 06, 2011
Accepted Paper Series
16 downloads


 

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