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JEL Code: K34
412,054 Total downloads
Showing Papers 901 - 950 of 2,348
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The Thickness of a Prison Wall - When Does Tax Avoidance Become a Criminal Offence? New Zealand Business Law Quarterly, Vol. 17, No. 4, pp. 441-466, December 2011
Craig Elliffe
Date Posted: January 27, 2012137 downloads
Trends and Future Directions in Tax Policy Reform: A Latin American Perspective IMF Working Paper No. 92/43
Parthasarathi Shome
Date Posted: February 15, 2006137 downloads
A Handbook for Tax Simplification A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009
Sebastian James
Date Posted: January 14, 2010Last Revised: March 24, 2010136 downloads
A Summary of How Partnerships Are Taxed in Terms of International Law and Convention: An Entity or Transparent For Tax Purposes? Thomas Jefferson School of Law Research Paper No. 1485907
Daniel N. Erasmus II
Date Posted: October 09, 2009Last Revised: December 15, 2009136 downloads
Debt-for-Equity Swap and Reorganisation Law in the People’s Republic of China
Cagman Palmer
Date Posted: September 05, 2010136 downloads
Taxing the Bull by the Horns: Reforming Australia’s Cross-Border GST Rules Australian Tax Forum, Vol. 24, No. 3, 2009, Sydney Law School Research Paper No. 09/80
Rebecca Millar
Date Posted: September 10, 2009Last Revised: October 07, 2009136 downloads
The Prospect of New Partnership Taxation in China Tax Notes International, Vol. 46, No. 6, 2007
Wei Cui
Date Posted: January 18, 2009136 downloads
Curtailing Tax Treaty Overrides: A Call to Action University of Pittsburgh Law Review, Vol. 62, p. 677, 2001
Anthony C. Infanti
Date Posted: June 10, 2004135 downloads
Edwin R.A. Seligman and the Beginnings of the U.S. Income Tax Tax Notes, p. 933, November 14, 2005, Indiana Legal Studies Research Paper No. 56
Ajay K. Mehrotra
Date Posted: August 17, 2006135 downloads
International Tax Law Developments in the Tax Treatment of Interest, Royalties and Other Flows of Income: The Case of Suriname THE SURINAM PAPERS, I.J.Mosquera Valderrama and K.L.H. van Mens, eds., SDU Fiscale & Financiële Uitgevers, Amersfoort, The Netherlands ,
Irma Johanna Mosquera Valderrama
Date Posted: February 05, 2010Last Revised: March 14, 2010135 downloads
Is Cap and Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes George Washington Law Review, Vol. 79, p. 33, 2010-2011, FSU College of Law, Public Law Research Paper No. 444, FSU College of Law, Law, Business & Economics Paper No. 10-4, Boston College Law School Legal Studies Research Paper No. 208
Brian D. Galle
and
Manuel A. Utset
Date Posted: April 01, 2010Last Revised: June 18, 2011135 downloads
More Alternatives in the Complex World of the Alternative Minimum Tax: The Election to Itemize Deductions Practical Tax Lawyer, Winter 2004
Francine J. Lipman ,
Nathan Oestreich and
James E. Williamson
Date Posted: December 11, 2003135 downloads
Spontaneous Tax Coordination: On Adopting a Comparative Approach to Reforming the U.S. International Tax Regime Vanderbilt Journal of Transnational Law, Forthcoming
Anthony C. Infanti
Date Posted: October 27, 2003135 downloads
An Empirical Study of Attitudes Toward the Ethics of Tax Evasion in Mali
Robert W. McGee and
Bouchra Mzali
Date Posted: October 04, 2007134 downloads
Investing in Our Children: A Not So Radical Proposal University of Cincinnati Law Review, Vol. 73, 2004
Donald B. Tobin
Date Posted: April 26, 2004134 downloads
Managing the Beast: How Government Can Reduce Wealth Inequality Georgetown Journal on Poverty Law & Policy, Forthcoming
Jonathan Barry Forman
Date Posted: January 20, 2008134 downloads
Paying to Save: Tax Withholding and Asset Allocation among Low- and Moderate-Income Taxpayers 2nd Annual Conference on Empirical Legal Studies Paper, U of Michigan Public Law Working Paper No. 100, U of Michigan Law & Economics, Olin Working Paper No. 07-22
Jane Dokko and
Michael S. Barr
Date Posted: July 04, 2007Last Revised: January 15, 2008134 downloads
Putting the Reign Back in Sovereign: Advice for the Second Obama Administration Pepperdine Law Review, Vol. 40, 2013
Allison Christians
Date Posted: January 22, 2013134 downloads
Tax Court Fumbles Substance-Over-Form Ball in Estate of Brown Tax Notes, Vol. 75, p. 1240, 1997, U of Cincinnati Public Law Research Paper No. 09-35
Paul L. Caron
Date Posted: November 04, 2009134 downloads
The Case Against Strategic Tax Law Uncertainty Tax Law Review, Vol. 64, No. 4, 2011
Leigh Osofsky
Date Posted: August 11, 2011Last Revised: August 13, 2011134 downloads
The Ethics of Tax Evasion: A Comparative Study of Taiwan and the USA
Robert W. McGee and
Susana N. Vittadini Andres
Date Posted: May 03, 2007134 downloads
Capital Allowances for Depreciating Assets: A Successful Reform? BUSINESS TAX REFORM: MEET THE CRITICS, No. 24, pp. 217-264, Geoffrey Lehmann, ed., Australian Tax Research Foundation, 2007, U of Melbourne Legal Studies Research Paper No. 320
Miranda Stewart
Date Posted: April 03, 2008Last Revised: April 10, 2008133 downloads
Health Insurance and Taxes: Can Changing the Tax Treatment of Health Insurance Fix Our Health Care System? EBRI Issue Brief, No. 309, September 2007
Paul Fronstin and
Dallas L. Salisbury
Date Posted: September 19, 2007133 downloads
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
Date Posted: May 14, 2010Last Revised: February 13, 2012133 downloads
Tax Treaty Interpretation: Whether 'Income Tax' Includes Tax on Capital Gains New Zealand Journal of Taxation Law and Policy, Vol. 15, No. 4, December 2009
Craig Elliffe
Date Posted: March 02, 2010Last Revised: March 09, 2010133 downloads
The Million-Dollar Question: Has Congress Missed the Mark with I.R.C. § 162(m) Compensation Deduction Caps?
Cristopher D. Jones
Date Posted: April 30, 2012Last Revised: November 28, 2012133 downloads
When is Tax Evasion Ethical? An Empirical Study of Armenian Opinion Andreas School of Business Working Paper
Robert W. McGee and
Tatyana B. Maranjyan
Date Posted: October 11, 2006133 downloads
Estate and Gift Tax Must-Reads for 2011 Tax Notes Vol. 134, p. 1453, 2012
Bridget J. Crawford
Date Posted: March 16, 2012132 downloads
Heteronormativity and Federal Tax Policy West Virginia Law Review, Vol. 101, p. 130, 1998
Nancy J. Knauer
Date Posted: October 30, 2006Last Revised: July 19, 2010132 downloads
Input Tax Credits: What Canada's Federal Court of Appeal Could Have Learned from the U.K. VAT Tax Notes International, Volume 70, Number 3
Amir Pichhadze
Date Posted: April 14, 2013Last Revised: April 16, 2013132 downloads
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
Date Posted: November 09, 2010132 downloads
New Opportunities for Obtaining and Using Litigation Reserves and Disclosures Ohio State Law Journal, Vol. 64, pp. 1183-1195, 2003
Matthew J. Barrett
Date Posted: September 07, 2005132 downloads
Practicing What We Teach - A Call for Progressive Church Taxes America Magazine, pp. 18 to 20, March 2004
Matthew J. Barrett
Date Posted: June 24, 2005132 downloads
Will the Final Regulations Under Section 469(C)(7) Renew Taxpayer Interest in Real Estate? Real Estate Law Journal, Vol. 25, No. 2, Spring 1996
Francine J. Lipman and
James E. Williamson
Date Posted: June 02, 2008132 downloads
Carbon Taxes in the United States: The Context for the Future Vermont Journal of Environmental Law, Vol. 10, No. 1, 2008, Vermont Law School Research Paper No. 09-20
Janet E. Milne
Date Posted: May 27, 2009Last Revised: June 10, 2009131 downloads
Cartesio: A Step Forward in Interpreting the EC Freedom to Emigrate Tax Notes International, Vol. 54, No. 6, pp. 493-499, May 11, 2009
Daniel Deak
Date Posted: September 13, 2009Last Revised: April 13, 2010131 downloads
The Politics of Federalism: Self-Interest or Safeguards? Evidence from Congressional Control of State Taxation Boston College Law School Legal Studies Research Paper No. 220
Brian D. Galle
Date Posted: February 12, 2011Last Revised: September 01, 2011131 downloads
Addressing Imperfections in the Tax System: Procedural or Substantive Reform? Michigan Law Review, Vol. 103, p. 1432, 2005 , IU Law-Bloomington Research Paper No. 23
Leandra Lederman and
Stephen W. Mazza
Date Posted: June 08, 2005130 downloads
Congress, Public Values, and the Financing of Private Choice Ohio State Law Journal, Vol. 65, No. 4, p. 853, 2004
Mary L. Heen
Date Posted: November 04, 2004130 downloads
Double Taxation Conventions and EC Law (Convenios de Doble Imposición y Derecho Comunitario) Spanish Institute of Fiscal Studies, Legal Research (Instituto de Estudios Fiscales (IEF) Estudios Jurídicos), 2009.,
Pedro M. Herrera
Date Posted: March 01, 2010Last Revised: March 03, 2010130 downloads
Ethics, Tax Evasion, Gender and Age: An Empirical Study of Utah Opinion
Robert W. McGee and
Sheldon R. Smith
Date Posted: January 14, 2007130 downloads
Halos, Billboards, and the Taxation of Charitable Sponsorships U Iowa Legal Studies Research Paper No. 05-45, Indiana Law Journal, Vol. 82, No. 2, p. 213, 2007
Ethan Stone
Date Posted: March 27, 2006130 downloads
Promoting Economic Justice in the Face of Globalization Journal of Law in Society, Forthcoming
Jonathan Barry Forman
Date Posted: November 29, 2007130 downloads
The Ethics of Tax Evasion: Two Empirical Studies of Puerto Rican Opinion
Robert W. McGee and
Silvia López Paláu
Date Posted: February 22, 2007130 downloads
VAT Fraud - Technological Solutions Boston University School of Law Working Paper No. 10-28
Richard Thompson Ainsworth
Date Posted: September 16, 2010130 downloads
An Empirical Study of Tax Evasion Ethics in Hong Kong
Robert W. McGee and
Y. Y. Butt
affiliation not provided to SSRN
Date Posted: May 09, 2008129 downloads
Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities
Matthias Petutschnig
Date Posted: May 26, 2010Last Revised: May 31, 2010129 downloads
Federal and State Tax Exemption Policy, Medical Debt and Healthcare for the Poor St. Louis University Law Journal, Vol. 51, No. 2, 2007
John D. Colombo
Date Posted: June 28, 2007129 downloads
How Tax Models Work Boston College Law Review, Vol. 53, 2012, UC Irvine School of Law Research Paper No. 2012-76
Sarah B. Lawsky
Date Posted: November 25, 2012Last Revised: November 30, 2012129 downloads
Legal Transitions and the Problem of Reliance Columbia Journal of Tax Law, Penn State Legal Studies Research Paper No. 14-2010
David Hasen
Date Posted: August 25, 2008Last Revised: June 22, 2010129 downloads
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