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Abstracts: 652,187
Full Text Papers: 545,764
Authors: 300,877
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64,847

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Last 12 months: 12,153,625
Last 30 days: 1,135,961

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SSRN eLibrary Search Results
JEL Code: K34
634,882 Total downloads
Showing Papers 901 - 950 of 3,349
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Incl. Electronic Paper A Forced Labor Theory of Property and Taxation
The Philosophy of Tax Law (Oxford University Press 2016), Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-03
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: February 04, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Destination-Based Income Taxation and WTO Law: A Note
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: February 04, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Compromising Compliance? The IRS Offer in Compromise Program and Opportunities for Reform
Joseph C. Dugan
Indiana University Maurer School of Law
Date Posted: February 03, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Lessons Learned from the Swiss Julius Baer Case
Tax Notes International, Vol. 74, No. 13, 2014
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: February 03, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Dynamic Effects of Audits: An Experimental Assessment
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: February 01, 2016
Last Revised: February 05, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Puzzle of Non-Qualified Retirement Pay: Optimal Contracting, Managerial Power, and Taxes
Virginia Public Law and Legal Theory Research Paper No. 2016-13
Michael Doran
University of Virginia - School of Law
Date Posted: February 01, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Fiscalis 2020: A New European FATCA?
Tax Notes International, Vol. 72, No. 10, 2013
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: February 01, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Taxing by Default
59:2 McGill Law Journal (2013)
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Elections as Screens
Queen's Law Journal, Forthcoming
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Entry-Level Entrepreneurs and the Choice-of-Entity Challenge
Pittsburgh Tax Review, Vol. 10, No. 1, 2013
Emily Ann Satterthwaite
University of Toronto Faculty of Law
Date Posted: January 29, 2016
Last Revised: February 02, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Transfer Pricing: Increasing Tension between Multinational Firms and Tax Authorities
Accounting & Taxation, v. 7 (2) p. 65-73
Wray E. Bradley
University of Tulsa
Date Posted: January 28, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper Draft Working Paper: Australia's Greatest Moral Challenge?
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: January 28, 2016
Working Paper Series
2 downloads

Incl. Electronic Paper Formalidad O Cautividad Fiscal Mediante El Régimen De Incorporación Fiscal En México (Reliability or Tax Captivity by Tax Microentrepreneurs in Mexico)
Revista Global de Negocios, Vol. 4, No. 5, 2016, pp. 27-40
Jessica Lizbeth Cisneros Martínez , Loreto María Bravo Zanoguera , Plácido Valenciana Moreno , Sósima Carrillo and Ana Cecilia Bustamante Valenzuela
Universidad Autónoma del Estado de Baja California , Universidad Autónoma del Estado de Baja California , Universidad Autónoma del Estado de Baja California , Universidad Autónoma de Baja California (UABC) and Universidad Autónoma del Estado de Baja California
Date Posted: January 28, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Comparative Analysis of CFC Regimes in Latin America
Tax Notes International, Vol. 68, No. 10, 2012
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 27, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Intractable Tax Problems? Consider a Congressional Referral
Taxpro Journal, Fall 2015; Vol. 22 (3) ISSN 1536-5875‎,
Charles R. Markham
Markham & Company LLC
Date Posted: January 27, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Has the Individual Retirement Account Lost its Luster? Recent Scrutiny of Rollovers and Non-Spousal Inheritance Rights May Dull the Ira for Retirement and Estate Planning
Mertens - Law of Federal Income Taxation - Development & Highlights, June 2014
Theron West , William Byrnes and Robert S. Bloink
Thomas Jefferson School of Law , Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Date Posted: January 27, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Exploring the Extent of the Like-Kind Nonrecognition Treatment (and its Potential Demise)
Mertens - Law of Federal Income Tax - Developments & Highlights, October 2014
Haik Chilingaryan , William Byrnes and Robert S. Bloink
Independent , Texas A&M University School of Law and HBC Ferguson, PLLC - Attorneys at Law
Date Posted: January 27, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Remote Seller Sales & Use Tax Collection: Online Sales; Marketplace Fairness; Act Now
Bloomberg BNA Weekly State Tax Report, 2015 TM-WSTR 9 (Mar. 27, 2015).
Thomas Godfrey
Independent
Date Posted: January 27, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Can Employers Obtain Tax Advantages Complying with the Affordable Care Act?
Mertens - Law of Federal Income Taxation - Development & Highlights, 2013
William Byrnes
Texas A&M University School of Law
Date Posted: January 27, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper GAARs and Treaties. From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: January 26, 2016
Working Paper Series
68 downloads

Incl. Electronic Paper Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment
Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
David Herzig , William Byrnes and Kris G. Odegard
Valparaiso University Law School , Texas A&M University School of Law and Independent
Date Posted: January 26, 2016
Accepted Paper Series
46 downloads

Incl. Electronic Paper May a Proposed Expansion of Master Limited Partnerships' (MLPs) Tax Benefits for 'Renewable' Energy Lead to America's Energy Independence?
Mertens - Law of Federal Income Tax - Developments & Highlights, August 2013
William Byrnes , Robert S. Bloink and Theron West
Texas A&M University School of Law , HBC Ferguson, PLLC - Attorneys at Law and Thomas Jefferson School of Law
Date Posted: January 26, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Intergovernmental Agreements and the Implementation of FATCA in Europe
World Tax Journal Vol. 7, No. 2, 2015
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 25, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Law on the Front Lines: Pushing the Boundaries of Marriage
26 J. C .R. & Econ. Dev. 591 (2012)
Julia Belian
University of Detroit Mercy School of Law
Date Posted: January 25, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments
Tax Notes International, Vol. 74, No. 4, 2014
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 25, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper Agents vs. Commissionaires: A Comparison in Light of the OECD Model Convention
Tax Notes International, Vol. 72, No. 1, 2013
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 23, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler
Michigan Journal of International Law, Vol. 37, 2016
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: January 22, 2016
Accepted Paper Series
76 downloads

Incl. Electronic Paper Türkiye’De Etkin Ve Adil Bir Vergi Yapısı Için Reform İhtiyacının Değerlendirilmesi (Evaluation of Reform Need for an Efficient and Fair Tax Structure in Turkey)
Vergi Dünyası, Forthcoming,
Ugur Anlar and Vedat Cengiz
Kocaeli University Faculty of Economics & Administrative Sciences and Kocaeli University Faculty of Economics & Administrative Sciences
Date Posted: January 22, 2016
Accepted Paper Series
9 downloads

Incl. Electronic Paper Upstream Loans and Dispositions of Foreign Affiliate Shares
CCH International Tax Newsletter, Number 85 (December 2015)
Geoffrey S. Turner
Davies Ward Phillips & Vineberg LLP
Date Posted: January 21, 2016
Accepted Paper Series
12 downloads

Incl. Electronic Paper The Financial Burden of Regulation – Exploring Macroeconomic and Institutional Ties with the Demand for Accounting Services
Thomas R. Loy and Marcus Bravidor
University of Bayreuth - Business Administration and University of Bayreuth, Chair of International Accounting
Date Posted: January 21, 2016
Working Paper Series
29 downloads

Incl. Electronic Paper Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation
Allison Christians
McGill University - Faculty of Law
Date Posted: January 18, 2016
Working Paper Series
268 downloads

Incl. Electronic Paper Are Corporate Tax Reductions Real Benefits Under Imputation Systems?
Chia-Wen Chang , Ming-Chin Chen and Vincent Y. S. Chen
Department of Accounting, Ming Chuan University , National Chengchi University (NCCU) - Department of Accounting and National Chengchi University (NCCU) - Department of Accounting
Date Posted: January 18, 2016
Working Paper Series
22 downloads

Incl. Electronic Paper Reconsidering Realization-Based Accounting for Equity Compensation
Boston Univ. School of Law, Law and Economics Research Paper No. 16-03
David I. Walker
Boston University School of Law
Date Posted: January 16, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Dodging the Taxman: Why the Treasury's Anti-Abuse Regulation Is Unconstitutional
University of Miami Law Review, Vol. 70, p. 152, 2015
Linda Jellum
Mercer University - Walter F. George School of Law
Date Posted: January 16, 2016
Accepted Paper Series
75 downloads

Incl. Electronic Paper What is a Church? A Look at Tax Exemptions for the Original Kleptonian Neo-American Church and the First Church of Cannabis
Lexis Federal Tax Journal Quarterly, December 2015
Joel S. Newman
Wake Forest University - School of Law
Date Posted: January 14, 2016
Accepted Paper Series
59 downloads

Incl. Electronic Paper Stock Option Taxation and Venture Capital Activity: A Cross-Country Comparisonǂ
IFN Working Paper No. 1104
Magnus Henrekson and Tino Sanandaji
Research Institute of Industrial Economics (IFN) and Stockholm School of Economics
Date Posted: January 11, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Part I: General Report
Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013
Melvin R.T. Pauwels and Hans Gribnau
Tilburg University; Fiscal Institute Tilburg and Tilburg Law School, Tilburg University (the Netherlands)
Date Posted: January 11, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Retroactive and Retrospective Tax Legislation: A Principle-Based Approach; a Theory of 'Priority Principles of Transitional Law' and 'The Method of the Catalogue of Circumstances'
Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP / IBFD, pp. 95-116, 2013
Melvin R.T. Pauwels
Tilburg University; Fiscal Institute Tilburg
Date Posted: January 11, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Role of Taxes in the Disparity between Corporate Performance and Economic Growth
Columbia Business School Research Paper No. 16-6
Urooj Khan , Suresh Nallareddy and Ethan Rouen
Columbia Business School - Accounting, Business Law & Taxation , Columbia Business School and Columbia Business School
Date Posted: January 08, 2016
Working Paper Series
49 downloads

Incl. Electronic Paper Important Developments in Federal Income Tax
State Bar of South Dakota Tax Update XXXVII (December 11, 2015)
Edward A. Morse
Creighton University - School of Law
Date Posted: January 07, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper The UK/Poland Double Taxation Convention – An Overview of Amendments
The Offshore & International Taxation Review, Volume 13, Issue 1, 2007, pp. 83-103
Piotr Wiśniewski and Piotr Poplawski
Warsaw School of Economics - Corporate Finance Unit, Institute of Finance, College of Management and Finance and Independent
Date Posted: January 06, 2016
Last Revised: January 16, 2016
Accepted Paper Series
5 downloads

Incl. Electronic Paper Some Cautions Regarding Tax Simplification
Tax Simplification, Chapter 14 (Evans, Krever & Mellor eds.) Kluwer Law International, 2015
J. Clifton Fleming Jr.
Brigham Young University - J. Reuben Clark Law School
Date Posted: January 06, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Tax Regimes vs. Venture Capitalism in Central Europe
The EC Tax Journal, Vol.8.2.2, pp. 13-32
Piotr Wiśniewski
Warsaw School of Economics - Corporate Finance Unit, Institute of Finance, College of Management and Finance
Date Posted: January 06, 2016
Last Revised: January 16, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Taxes on 'Consignments' or 'Stock Transfer' of Goods in India: Revisiting the Stillborn
VAT and Service Tax Cases, (2015) 86 VST (Journal) 1-42
Tarun Jain
Supreme Court of India
Date Posted: January 04, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Achieving Tax Certainty and Avoiding Taxes? – Evidence from Luxembourg Tax Rulings
Inga Hardeck and Patrick Uwe Wittenstein
European University Viadrina Frankfurt (Oder) and University of Hamburg
Date Posted: January 01, 2016
Last Revised: February 04, 2016
Working Paper Series
57 downloads

Incl. Electronic Paper The Dawn of a General Anti Avoidance Rule: The Italian Experience
Marco Greggi
University of Ferrara - Department of Law
Date Posted: December 30, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Retroactive Tax Legislation in View of Article 1 First Protocol ECHR
Melvin R.T. Pauwels, 'Retroactive Tax Legislation in View of Article 1 First Protocol ECHR', EC Tax Review 2013 - 6 (Volume 22), pp 268-281
Melvin R.T. Pauwels
Tilburg University; Fiscal Institute Tilburg
Date Posted: December 28, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Explaining the Undeclared Economy in Bulgaria: An Institutional Asymmetry Perspective
South East European Journal of Economics and Business, Volume 9 (2) December 2014, 33-45
Colin C. Williams , Josip Franic and Rositsa Dzhekova
University of Sheffield - School of Management , University of Sheffield - School of Management and University of Sheffield
Date Posted: December 27, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Explaining Cross-National Variations in the Prevalence and Character of Undeclared Employment in the European Union
European Spatial Research and Policy, 2014, Vol. 21, No.2, pp. 115-132.
Colin C. Williams
University of Sheffield - School of Management
Date Posted: December 27, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Entrepreneurship in the Informal Economy: A Product of Too Much or Too Little State Intervention?
Entrepreneurship and Innovation, 2014, Vol 15, No 4, November 2014, pp 227–237,
Colin C. Williams and Alvaro Martinez
University of Sheffield - School of Management and University of Sheffield
Date Posted: December 27, 2015
Accepted Paper Series
4 downloads


 

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