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Tax Law: Tax Law & Policy eJournal
1,344,731 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 7,820
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1 2 3 4 ... 157 | Next >
   

Incl. Electronic Paper The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance
Maastricht University, Working Paper 22 March 2017
Sieb Kingma and Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation and Maastricht University - Maastricht Centre for Taxation
Date Posted: March 23, 2017
Working Paper Series
48 downloads

Incl. Electronic Paper Should Olympic Medals Be Taxed?
Joel S. Newman
Wake Forest University - School of Law
Date Posted: March 23, 2017
Working Paper Series
1 downloads

A Human Capital Theory of Alimony and Tax
Tessa Davis
University of South Carolina - School of Law
Date Posted: March 23, 2017
Working Paper Series

Incl. Electronic Paper Should Tax Incentives for Charitable Giving Stop at Australia's Borders?
Sydney Law Review, Vol. 38, No. 1, pp. 85-120, 2016, Sydney Law School Research Paper No. 17/24
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr
The University of Sydney Law School, Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Date Posted: March 22, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Carbon Taxation by Regulation
Minnesota Law Review, Vol. 102 (2018 Forthcoming)
Jim Rossi
Vanderbilt University - Law School
Date Posted: March 21, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper Advocating A Carryover Tax Basis Regime
Notre Dame Law Review, Forthcoming
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: March 20, 2017
Last Revised: March 23, 2017
Accepted Paper Series
33 downloads

Incl. Electronic Paper Loving: Who Can the IRS Regulate?
Robert D Probasco
Texas A&M University School of Law
Date Posted: March 20, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper The Future of the Cadillac Tax
Chapter 8: New York University Review of Employee Benefits and Executive Compensation - 2016 (LexisNexis Matthew Bender)
Kathryn L. Moore
University of Kentucky College of Law
Date Posted: March 20, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Taxing Bachelors in America: 1895-1939
Marjorie E. Kornhauser
Tulane University School of Law
Date Posted: March 18, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Much Uncertainty About Uncertain Tax Positions
Texas Tax Lawyer, Vol. 37, No. 3, Spring 2010
Robert D Probasco
Texas A&M University School of Law
Date Posted: March 17, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax Court Finds STARS Transaction Lacks Economic Substance
Texas Tax Lawyer, Vol. 40, No. 2, Spring 2013
Robert D Probasco and Lee Susan Meyercord
Texas A&M University School of Law and Thompson & Knight LLP
Date Posted: March 17, 2017
Accepted Paper Series
2 downloads

2016: The Year of the Soda Tax
95 Milbank Q. 19 (2017)
Lawrence O. Gostin
Georgetown University - Law Center - O'Neill Institute for National and Global Health Law
Date Posted: March 17, 2017
Accepted Paper Series

Tax Avoidance: Rational Ignorance of Law
Nigar Hashimzade
Durham University - Department of Economics and Finance
Date Posted: March 16, 2017
Working Paper Series

Incl. Electronic Paper The First McGee Annual Report on the Best and Worst States for Business
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: March 16, 2017
Working Paper Series
178 downloads

Incl. Electronic Paper Ghostbusting in Detroit: Evidence on Nonfilers from a Controlled Field Experiment
Ben S. Meiselman
University of Michigan at Ann Arbor
Date Posted: March 16, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Daňový poradce jako Sherlock Holmes? (Tax Lawyer as Sherlock Holmes?)
Bulletin Komory daňových poradců České republiky 4/2016 (ISSN 1211-9946),
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: March 16, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Amicus Brief of National Employment Lawyers Association in Advocate Health Care Network v. Stapleton (U.S. Supreme Court No. 16-74)
Matthew C. Koski, Brian Wolfman and Wyatt Gregory Sassman
Independent, Georgetown University Law Center and Charleston School of Law
Date Posted: March 16, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Corporate Tax Cuts, Merger Activity, and Shareholder Wealth
Eliezer M. Fich, Edward M. Rice and Anh L. Tran
Drexel University - Department of Finance, University of Washington - Michael G. Foster School of Business and Cass Business School, City University London
Date Posted: March 16, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Should Robots Pay Taxes? Tax Policy in the Age of Automation
Ryan Abbott and Bret N. Bogenschneider
University of Surrey School of Law and University of Surrey - School of Law
Date Posted: March 15, 2017
Working Paper Series
31 downloads

Incl. Electronic Paper House Plan's Bad Math: Over-Estimates of Revenue from a Border Adjustment
Tax Notes, Forthcoming
David Kamin and Brad Setser
New York University School of Law and Council on Foreign Relations
Date Posted: March 15, 2017
Accepted Paper Series
245 downloads

Incl. Electronic Paper Base Erosion by Intra-Group Debt and BEPS Project Action 4's Best Practice Approach - A Case Study of Chevron
(2017) British Tax Review, Issue 1, pp. 80-108
Antony Ting
University of Sydney
Date Posted: March 14, 2017
Accepted Paper Series
54 downloads

Incl. Electronic Paper I Evade Taxes, and So What? A New Database and Evidence from Colombia
Documento CEDE No. 2017-21
Leopoldo Fergusson, Carlos Molina and Juan Feipe Riaño
Universidad de los Andes, Colombia - Department of Economics, Universidad de los Andes, Colombia - Department of Economics and University of British Columbia (UBC)
Date Posted: March 13, 2017
Last Revised: March 17, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Utilitarianism and Wealth Transfer Taxation
Arkansas Law Review, Vol. 69, p. 695, 2016
Jennifer Bird-Pollan
University of Kentucky - College of Law
Date Posted: March 11, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper R. (Ingenious Media) v HMRC: Public Disclosures and HMRC's Duty of Confidentiality
(2017) 1 British Tax Review 10
Stephen Daly
University of Oxford, Faculty of Law, Students
Date Posted: March 10, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper The Definitions of Income
71 Tax L. Rev. __ (Forthcoming)
John R. Brooks
Georgetown University Law Center
Date Posted: March 10, 2017
Working Paper Series
137 downloads

Incl. Electronic Paper Smokes, Smugglers and Lost Tax Revenues: How Governments Should Respond
C.D. Howe Institute Commentary 471
Anindya Sen
Independent
Date Posted: March 09, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper How Federal Tax Law Rewards Segregation
Indiana Law Journal, Forthcoming
Michelle D. Layser
Georgetown University Law Center
Date Posted: March 09, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper Do People Confuse Average and Marginal Tax Rates? Evidence from a Field Experiment
Daniel L. Chen
University of Toulouse 1 - Toulouse School of Economics Institute for Advanced Studies/Harvard Law School LWP
Date Posted: March 09, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Measure for Measure: The Uneasy Marriage of Tax Policy and Immigration Reform
Taxes - The Tax Magazine, 2009
Jacqueline Lainez
University of the District of Columbia - David A. Clarke School of Law
Date Posted: March 09, 2017
Accepted Paper Series
7 downloads

Australia's Petroleum Resource Rent Tax: ‎Paul Keating, Peter Walsh and Other Game Changers
Griffith Law Review, Vol. 25, Number 4, pp. 492-524, 2016
Diane Kraal
Monash University - Monash Business School
Date Posted: March 09, 2017
Accepted Paper Series

Incl. Electronic Paper Taft v. Bowers: The Foundation for Non-Recognition Provisions in the Income Tax
ACTEC Law Journal, Vol. 42, No. 1, 2017, Boston College Law School Legal Studies Research Paper No. 437
James R. Repetti
Boston College - Law School
Date Posted: March 08, 2017
Accepted Paper Series
89 downloads

Incl. Electronic Paper Negating the Cost of ‘I Do’: Ending the U.S. Tax Code's Family Penalty through Permissive Joint Filing
Widener University Delaware Law School Legal Studies Research Paper Series No. 17-07
Christine Allie
Widener University - Delaware Law School
Date Posted: March 08, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Congressional Authority to Obtain and Release Tax Returns
154 Tax Notes 1013 (2017)
George K. Yin
University of Virginia School of Law
Date Posted: March 07, 2017
Accepted Paper Series
55 downloads

Incl. Electronic Paper A Bridge Between: Law and the New Intellectual Histories of Capitalism
64 Buffalo Law Rev. 1 (2016), American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra
American Bar Foundation
Date Posted: March 07, 2017
Accepted Paper Series
71 downloads

Incl. Electronic Paper 'From Contested Concept to Cornerstone of Administrative Practice': Social Learning and the Early History of U.S. Tax Withholding
Columbia Journal of Tax Law, Vol. 7, No. 144, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra
American Bar Foundation
Date Posted: March 07, 2017
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Curious Beginnings of the Capital Gains Tax Preference
Fordham Law Review, Vol. 84, No. 2517, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra and Julia C. Ott
American Bar Foundation and The New School for Social Research
Date Posted: March 07, 2017
Accepted Paper Series
33 downloads

Incl. Electronic Paper Why a State-Level Carbon Tax Can Include Border Adjustments
State Tax Notes, Vol. 83, No. 7, 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Date Posted: March 06, 2017
Accepted Paper Series
50 downloads

Incl. Electronic Paper Taxation Without Information: The Institutional Foundations of Modern Tax Collection
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 06, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper Innovation and Climate Law
Zachary D. Liscow and Quentin C Karpilow
Yale University - Law School and Yale University, Law School, Students
Date Posted: March 06, 2017
Last Revised: March 08, 2017
Working Paper Series
88 downloads

Energy Law in Romania
Energy Law in Romania, in Wolters Kluwer's International Encyclopaedia of Laws, the Netherlands, 2015
Catalin Gabriel Gabriel Stanescu
University of Copenhagen, Center for Enterprise Liability (CEVIA)
Date Posted: March 04, 2017
Accepted Paper Series

S Corporation Stock Sales: Tax Efficiency and Transaction Costs
128 Tax Notes 309 (2010)
Mark Cochran
St. Mary's University School of Law
Date Posted: March 03, 2017
Accepted Paper Series

Looking a Gift-Horse in the Mouth: Some Observations and Suggestions for Improving Internal Revenue Code Section 1244
39 Sw. L. J. 975 (1985)
Mark Cochran
St. Mary's University School of Law
Date Posted: March 03, 2017
Accepted Paper Series

The Case for Revisiting Carryover Basis
47 Tax Notes 1241 (1990)
Mark Cochran
St. Mary's University School of Law
Date Posted: March 03, 2017
Accepted Paper Series

Special Report: 1989 Tax Act Compounds Confusion over Tax Status of Personal Injury Damages
49 Tax Notes 1565 (1990)
Mark Cochran
St. Mary's University School of Law
Date Posted: March 03, 2017
Accepted Paper Series

Viewpoint: Like-Kind Exchanges and Original Sin
83 Tax Notes 431 (1999)
Mark Cochran
St. Mary's University School of Law
Date Posted: March 03, 2017
Accepted Paper Series

Incl. Electronic Paper Subsidizing Charity Liberally
San Diego Legal Studies Paper No. 17-261
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: March 03, 2017
Working Paper Series
35 downloads

Incl. Electronic Paper The Importance of a Participatory Charitable Giving Incentive
Tax Notes, Vol. 154, No. 5, 2017
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: March 03, 2017
Accepted Paper Series
97 downloads

Incl. Electronic Paper Does the Income Tax Cause Parents to Spend Too Much Time with Their Children?: Rethinking Mirrlees
Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-11
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: March 02, 2017
Working Paper Series
47 downloads

Incl. Electronic Paper The Defend Trade Secrets Act Isn't an 'Intellectual Property' Law
Santa Clara High Tech Law Journal, Vol. 33, 2017, Santa Clara Univ. Legal Studies Research Paper No. 3-17
Eric Goldman
Santa Clara University - School of Law
Date Posted: March 01, 2017
Accepted Paper Series
130 downloads

Incl. Electronic Paper 'They are a Tax Fearing People': Deterrent Effect – Penalties, Audit and Corruption in a Developing Country
Curtin Law and Taxation Review, 3: 1-50 (2016)
Nahida Faridy, Brett Freudenberg and Tapan Sarker
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: March 01, 2017
Accepted Paper Series
12 downloads


 

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