SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal

1,475,906 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Search Within

Viewing: 1 - 50 of 8,179 papers

1.

Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)

Number of pages: 12 Posted: 17 Nov 2012 Last Revised: 22 Apr 2013
Working Paper Series
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Downloads 11,486
2.

Families Facing Tax Increases Under Trump's Tax Plan

Urban-Brookings Tax Policy Center Research Report, Oct. 28, 2016
Number of pages: 29 Posted: 26 Sep 2016 Last Revised: 30 Oct 2016
Accepted Paper Series
New York University School of Law
Downloads 7,942
3.

Pursuing a Tax LLM Degree: Why and When?

U of Cincinnati Public Law Research Paper No. 10-11, Loyola-LA Legal Studies Paper No. 2010-9
Number of pages: 30 Posted: 25 Mar 2010 Last Revised: 12 Nov 2010
Working Paper Series
Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 7,677
4.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Vanderbilt Law Review, 2018, BYU Law Research Paper No. 17-24
Number of pages: 41 Posted: 06 Sep 2017 Last Revised: 21 Sep 2017
Working Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 7,119
5.

Pursuing a Tax LLM Degree: Where?

U of Cincinnati Public Law Research Paper No. 10-18, Loyola-LA Legal Studies Paper No. 2010-18
Number of pages: 85 Posted: 28 Apr 2010
Working Paper Series
Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 7,089
6.

Death and Taxes and Zombies

98 Iowa Law Review 1207 (2013)
Number of pages: 25 Posted: 24 Apr 2012 Last Revised: 08 Mar 2013
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 6,691
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 6,459
8.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

New York University Law Review, 2008, U of Colorado Law Legal Studies Research Paper No. 06-27, UCLA School of Law, Law-Econ Research Paper No. 06-11
Number of pages: 55 Posted: 23 Mar 2006
Accepted Paper Series
University of San Diego School of Law
Downloads 6,452
9.

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 6,381
10.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,137
11.

Optimal Capital Structure

Number of pages: 39 Posted: 20 Jan 2011 Last Revised: 15 Sep 2013
Working Paper Series
University of Pennsylvania - The Wharton School, Duke University and Board of Governors of the Federal Reserve System
Downloads 5,888
12.

Ending the Local Tax Deduction

Tax Notes, Vol. 149, No. 7, November 16, 2015, p. 955
Number of pages: 9 Posted: 21 Jan 2016
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 5,509
13.

Understanding the U.S. News Law School Rankings

Loyola-LA Legal Studies Paper No. 2007-25, Southern Methodist University Law Review, 2007
Number of pages: 97 Posted: 13 Oct 2006
Accepted Paper Series
Loyola Law School Los Angeles
Downloads 4,954
14.

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 4,907
15.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads 4,841
16.

Disaggregating the State and Local Tax Deduction

Virginia Tax Review, Forthcoming
Number of pages: 54 Posted: 13 Jul 2015 Last Revised: 26 Sep 2015
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 4,727
17.

'Competitiveness' Has Nothing to Do With It

144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Number of pages: 16 Posted: 07 Aug 2014 Last Revised: 11 Sep 2014
Accepted Paper Series
USC Gould School of Law
Downloads 4,320
18.

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 4,195
19.

Herman Cain's 9-9-9 Tax Plan

Tax Notes, October 24, 2011, USC CLEO Research Paper No. C11-17, USC Law Legal Studies Paper No. 11-24
Number of pages: 13 Posted: 10 Oct 2011 Last Revised: 12 Nov 2013
Working Paper Series
USC Gould School of Law
Downloads 4,167
20.

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 4,111
21.

Firm Value and Marketability Discounts

Number of pages: 27 Posted: 13 Apr 2001
Working Paper Series
LECG, LLC, University of Pittsburgh, University of Missouri at Columbia - Department of Finance and Santa Clara University - Department of Finance
Downloads 4,045
22.

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 3,965
23.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 3,703
24.

Stateless Income

Florida Tax Review, Vol. 11, p. 699, 2011, USC CLEO Research Paper No. C11-1, USC Law Legal Studies Paper No. 11-6
Number of pages: 84 Posted: 26 Mar 2011 Last Revised: 12 Nov 2013
Accepted Paper Series
USC Gould School of Law
Downloads 3,634
25.

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
University of British Columbia - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 3,634
26.

Exploring the Role Delaware Plays as a Domestic Tax Haven

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 48 Posted: 12 Jan 2011 Last Revised: 11 Apr 2013
Accepted Paper Series
Duke University, Utah State University - Huntsman School of Business and Brigham Young University
Downloads 3,633
27.

Top Ten Myths of Medicare

The Elder Law Journal, Vol. 20, pp. 1-32, 2012, Illinois Program in Law, Behavior and Social Science Paper No. LBSS13-02, Illinois Public Law Research Paper No. 11-28
Number of pages: 33 Posted: 18 Jul 2012 Last Revised: 03 Oct 2012
Accepted Paper Series
University of Illinois College of Law
Downloads 3,548
28.

Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock

Columbia Law and Economics Working Paper No. 199; Stanford Law and Economics Olin Working Paper No. 230
Number of pages: 51 Posted: 28 Feb 2002
Working Paper Series
Stanford Law School and Columbia University - Law School
Downloads 3,462
29.

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 3,423
30.

Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting

Accounting Review, Vol. 84, No. 2, 2009
Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 15 May 2014
Accepted Paper Series
University of Virginia - Darden School of Business, University of Virginia - Darden School of Business and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 3,260
31.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012
Working Paper Series
Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,109
32.

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 3,104
33.

Is Tax Evasion Unethical?

Policy Analysis Paper No. 11
Number of pages: 41 Posted: 12 May 1998
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 3,083
34.

Accountability and Responsibility in Corporate Governance

Notre Dame Law Review, Forthcoming, Univ. of Illinois Law & Economics, Research Paper Series, Forthcoming
Number of pages: 64 Posted: 20 Jun 2005
Accepted Paper Series
University of Illinois College of Law (deceased)
Downloads 3,023
35.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and Reed College - Department of Economics
Downloads 2,961
36.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,910
37.

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 2,901
38.

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 2,849
39.

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 2,774
40.

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 2,746
41.

Conceptualizing the 'Fat Tax': The Role of Food Taxes in Developed Economies

Stanford Law and Economics Olin Working Paper No. 286
Number of pages: 107 Posted: 05 Jul 2004
Working Paper Series
Stanford Law School
Downloads 2,543
42.

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 2,530
43.

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,509
44.

The New Dividend Puzzle

Georgetown Law Journal, Vol. 93, p. 845, 2005, Georgetown Law and Economics Research Paper No. 535462
Number of pages: 51 Posted: 28 Apr 2004 Last Revised: 14 Aug 2010
Accepted Paper Series
University of Pennsylvania Law School
Downloads 2,505
45.

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment

HBS Finance Working Paper No. 884812
Number of pages: 24 Posted: 28 Feb 2006 Last Revised: 21 Jan 2009
Working Paper Series
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 2,448
46.

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 2,326
47.

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 2,316
48.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 2,245
49.

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 2,237
50.
Downloads 2,169