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JEL Code: K34

1,073,373 Total downloads

Viewing: 1 - 50 of 4,587 papers

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Working Paper Series
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 58,793
2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 68 Posted: 28 Dec 2017 Last Revised: 14 Jul 2018
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 36,936
3.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads 9,837
4.

Executive Compensation: Where We are, and How We Got There

George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
Number of pages: 179 Posted: 17 Apr 2012 Last Revised: 13 Aug 2012
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 8,401
5.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014
Number of pages: 26 Posted: 03 Dec 2014 Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 7,679
6.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads 6,793
7.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Health Matrix: Journal of Law-Medicine, Forthcoming, Case Legal Studies Research Paper No. 2012-27
Number of pages: 79 Posted: 15 Jul 2012 Last Revised: 01 Jul 2013
Accepted Paper Series
Case Western Reserve University School of Law and Cato Institute
Downloads 6,498
8.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 6,434
9.

Is Disruptive Blockchain Technology the Future of Financial Services?

69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11 Posted: 31 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Western Carolina University - College of Business
Downloads 5,881
10.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 5,362
11.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 5,116
12.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 5,113
13.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1
Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014
Accepted Paper Series
University of Sydney
Downloads 5,031
14.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Accepted Paper Series
Washington and Lee University, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 4,395
15.

The Morality of Tax Avoidance

Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012
Number of pages: 54 Posted: 29 Jul 2010 Last Revised: 08 Apr 2015
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 4,058
16.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 3 versions of this paper

Downloads 3,936
17.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,607
18.

The Eclipse of Private Equity

ECGI - Law Working Paper No. 082/2007
Number of pages: 65 Posted: 24 Apr 2007
Working Paper Series
University of Cambridge - Faculty of Law and University of Oxford - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 3,447
19.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136,
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 3,189
20.

Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?

Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108 Posted: 11 Feb 2014 Last Revised: 24 Dec 2017
Accepted Paper Series
Western Carolina University - College of Business
Downloads 3,123
21.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 3,078
22.

Tax Shelters and Corporate Debt Policy

Number of pages: 37 Posted: 17 Dec 2004
Working Paper Series
Duke University and Pace University - Lubin School of Business
Downloads 2,955
23.

Financial Accounting and Corporate Behavior

Boston Univ. School of Law Working Paper No. 06-05
Number of pages: 60 Posted: 29 Mar 2006
Working Paper Series
Boston University School of Law
Downloads 2,787
24.

The Taxation of Controlled Foreign Corporations

(Institute of Policy Studies, Victoria University Press, Wellington, 1987)
Number of pages: 41 Posted: 27 Mar 2010
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 2,688
25.

Understanding the Tax Cuts and Jobs Act

Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54 Posted: 08 Jan 2018 Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads 2,597
26.

What Law Schools Can Learn from Billy Beane and the Oakland Athletics

Texas Law Review, Vol. 82, p. 1483, 2004, U of Cincinnati Public Law Research Paper No. 04-1
Number of pages: 72 Posted: 11 Feb 2004
Accepted Paper Series
Pepperdine University - School of Law and University of Missouri School of Law
Downloads 2,560
27.

Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes

Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83 Posted: 14 Feb 2005
Accepted Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 2,376
28.

Party Autonomy and Private-Law Making in Private International Law: The Lex Mercatoria that Isn't

Festschrift für Konstantinos D. Kerameus 1397-1423 (Ant. N. Sakkoulas & Bruylant Publishers 2009).,
Number of pages: 25 Posted: 20 Nov 2006 Last Revised: 13 Jan 2018
Accepted Paper Series
Willamette University - College of Law
Downloads 2,376
29.

Law and Finance: The Case of Constructive Sales

Annual Review of Financial Economics, Forthcoming
Number of pages: 29 Posted: 31 Aug 2013 Last Revised: 18 Oct 2013
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,339
30.

Controlled Foreign Company Regimes and Double Taxation

Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015
Number of pages: 4 Posted: 14 May 2010 Last Revised: 10 Jun 2015
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 2,333
31.

Taxation and Corporate Governance: An Economic Approach

Number of pages: 24 Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 2,287
32.

Sarbanes-Oxley after Three Years

U Illinois Law & Economics Research Paper No. LE05-016
Number of pages: 23 Posted: 20 Jun 2005
Working Paper Series
University of Illinois College of Law (deceased)

Multiple version iconThere are 2 versions of this paper

Downloads 2,220
33.

Estate Planning for Persons with Less than $5 Million

Estate Planning, March 2007
Number of pages: 18 Posted: 26 Oct 2006
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 2,207
34.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 2,167
35.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 2,148
36.

Ranking Law Schools: Using Ssrn to Measure Scholarly Performance

Indiana Law Journal (Symposium on The Next Generation of Law School Rankings), Vol. 81, 2006, U of Texas law, Law and Econ Research Paper No. 52, U of Cincinnati Public Law Research Paper No. 05-14
Number of pages: 57 Posted: 17 Aug 2005
Accepted Paper Series
Northwestern University - Pritzker School of Law and Pepperdine University - School of Law
Downloads 2,079
37.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,007
38.

The Relation between Financial and Tax Reporting Measures of Income

MIT Sloan Working Paper No. 4332-01
Number of pages: 52 Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,998
39.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17,
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,901
40.

Contingent Consideration: The Taxation of Earnouts and Escrows

Mergers and Acquisitions: The Monthly Tax Journal, Vol. 2, No. 3, pp. 3-17, July 2001
Number of pages: 16 Posted: 28 Jan 2005
Accepted Paper Series
Independent and Thompson Hine LLP
Downloads 1,899
41.

Rethinking the RRSP's Benefits

Number of pages: 10 Posted: 28 Jul 2015 Last Revised: 27 Sep 2017
Working Paper Series
Independent
Downloads 1,888
42.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,864
43.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads 1,864
44.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,850
45.

Stakeholder Pressure and the Structure of Executive Compensation

Number of pages: 54 Posted: 14 Nov 1997
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of Virginia - McIntire School of Commerce and Ithaca College
Downloads 1,828
46.

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,
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,812
47.

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
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,801
48.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 1,754
49.

Beyond Chance? The Persistence of Performance in Online Poker

PLoS ONE 10(3): e0115479, March 2015
Number of pages: 35 Posted: 15 Aug 2012 Last Revised: 03 Mar 2015
Accepted Paper Series
Independent, VU Amsterdam - School of Business and Economics and VU Amsterdam - School of Business and Economics
Downloads 1,731
50.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,698