Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 742,181
Full Text Papers: 626,103
Authors: 343,939
Papers Received in
  Last 12 months:
64,534

Paper Downloads:
To date: 113,845,424
Last 12 months: 13,388,139
Last 30 days: 896,041

CiteReader:  What's this?
Papers with
  Resolved
  References:
320,289
Total References: 9,124,793
Papers with Cites: 248,462
Total Citation
  Links:
5,988,945
Papers with
  Resolved
  Footnotes:
93,271
Total Footnotes: 9,047,441


SSRN eLibrary Search Results
Tax Law: Tax Law & Policy eJournal
1,386,230 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 7,921
Sort By
1 2 3 4 ... 159 | Next >
   

Incl. Electronic Paper Creating a Tax Space for Social Enterprise
Forthcoming, The Cambridge Handbook of Social Enterprise Law (Cambridge University Press) (J. Yockey & B. Means eds.), Notre Dame Law School Legal Studies Research Paper No. 1724
Lloyd Hitoshi Mayer
Notre Dame Law School
Date Posted: June 26, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Уплата Налога На Добавленную Стоимость по Ошибке как Основание Для Требования Его Возврата Вследствие Неосновательного Обогащения Государства (Для Российских Читателей) (Mistakenly Paid Value Added Tax and Unjust Enrichment: The Cause of Action (For Russian Readers))
Павел Дробышев
Independent
Date Posted: June 23, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Family Limited Partnerships and Section 2036: Not Such a Good Fit
ACTEC Journal, Volume 42, No. 3, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 2017-10
Mitchell Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Date Posted: June 23, 2017
Accepted Paper Series
193 downloads

Incl. Electronic Paper From Gregory to Enron: The Too Perfect Theory and Tax Law
Virginia Tax Review, Vol. 24, No. 4, Spring 2005, SMU Dedman School of Law Legal Studies Research Paper No. 359
Christopher H. Hanna
Southern Methodist University - Dedman School of Law
Date Posted: June 22, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper An Appraisal of the Tax Implications of Derivative Instruments in Nigeria
The Gravitas Review of Business and Property Law, June 2017, Vol 8. No.2
Oluwaseun Viyon Ojo
Lagos State University
Date Posted: June 20, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Tax Evasion As a Crime: A Survey of Perception in Kosovo
Agim Mamuti and Robert W. McGee
University of New York in Tirana (UNYT) and Fayetteville State University - Department of Accounting
Date Posted: June 20, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper Interpreting State Fiscal Constitutions: A Modest Proposal
Rutgers Law Review, Forthcoming
Darien Shanske
University of California, Davis - School of Law
Date Posted: June 20, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper Formalizing the Code
70 Tax L. Rev. 377 (2017), Northwestern Public Law Research Paper No. 17-14
Sarah B. Lawsky
Northwestern University - Pritzker School of Law
Date Posted: June 15, 2017
Working Paper Series
89 downloads

Incl. Electronic Paper Cybersecurity and Tax Reform
Indiana Law Journal, Vol. 93, No. 3, Forthcoming, University of Washington School of Law Research Paper No. 2017-15
Michael Hatfield
University of Washington - School of Law
Date Posted: June 15, 2017
Accepted Paper Series
44 downloads

Incl. Electronic Paper Business Taxes Reinvented: The Dual Business Enterprise Income Tax
USC CLASS Research Papers Series No. CLASS17-17, USC Legal Studies Research Papers Series No. 17-15
Edward D. Kleinbard
USC Gould School of Law
Date Posted: June 15, 2017
Working Paper Series
118 downloads

Incl. Electronic Paper The Tax Classification of Snuggies, Tomatoes, and Beans (Oh My!)
155 Tax Notes 851 (2017), Case Legal Studies Research Paper No. 2017-13
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 14, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Investment Ramifications of Distortionary Tax Subsidies
James R. Hines Jr. and Jongsang Park
University of Michigan and Korea Institute of Finance
Date Posted: June 13, 2017
Working Paper Series
12 downloads

Effectiveness in Climate Regulation: Simultaneous Application of a Carbon Tax and an Emissions Trading Scheme to the Offshore Petroleum Sector in Norway
Carbon & Climate Law Review, Volume 11, Issue 1 (2017), pp. 25-38
Catherine Banet
Department of Petroleum and Energy Law, University of Oslo, Faculty of Law
Date Posted: June 07, 2017
Accepted Paper Series

Incl. Electronic Paper The Progressive Carbon Tax: And the Ability to Pay Doctrine of Taxable Income - Implications to Economic Growth and the Environment: The Issue of Sustainability for Thailand
Julio Esteban Altamirano and Paulet Coetzee
Independent and Independent
Date Posted: June 06, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides)
Daniel Shaviro
New York University School of Law
Date Posted: June 05, 2017
Last Revised: June 17, 2017
Working Paper Series
232 downloads

Can Countries Reverse Fertility Decline? Evidence from France's Marriage and Baby Bonuses, 1929–1981
International Tax and Public Finance, Vol. 18(3), p. 253-272, 2011
Daniel L. Chen
Toulouse School of Economics / Institute for Advanced Study / University of Toulouse
Date Posted: June 05, 2017
Accepted Paper Series

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Tax Treaty Matters
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: June 05, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Sourcing, Partnership, and Effectively Connected Income Matters
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: June 05, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Would You Like Tax Exemptions with that? How Food Exemptions Under State Sales Tax are Not Reaching Lower Income Communities in Food Deserts
Truc Linh Nguyen
Independent
Date Posted: June 04, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper Taxing Capital Appreciation
Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: June 04, 2017
Last Revised: June 08, 2017
Accepted Paper Series
111 downloads

Incl. Electronic Paper The Trump Tax Reform Plan: Implications for Europe
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: June 04, 2017
Working Paper Series
85 downloads

Incl. Electronic Paper Administrative Law's Growing Influence on U.S. Tax Administration
3 J. Tax Admin. 82 (2017)
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: June 03, 2017
Last Revised: June 10, 2017
Accepted Paper Series
32 downloads

Incl. Electronic Paper W(H)Ither the Tax Gap?
Jay A. Soled and James Alm
Rutgers University and Tulane University
Date Posted: June 02, 2017
Working Paper Series
56 downloads

Incl. Electronic Paper Corporate Social Responsibility and Taxation: A Chance to Develop the Theory
Western New England Law Review, Vol. 39, No. 4, Forthcoming
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: June 01, 2017
Accepted Paper Series
75 downloads

Incl. Fee Electronic Paper Economic Mobility and Fiscal Federalism: Taxation and European Responses in a Changing Constitutional Context
European Law Journal, Vol. 22, Issue 6, pp. 772-790, 2016
Jukka Snell and Jussi Jaakkola
Swansea University College of Law and University of Turku
Date Posted: May 30, 2017
Accepted Paper Series

Incl. Electronic Paper Slicing the Pie: A Call for Congress to Enact Single-Factor Payroll Apportionment of Interstate Business Revenue
Belmont Law Review, Vol. 4, p. 187, 2017, Belmont University College of Law Research Paper No. 2017-23
Michael Bowen
Independent
Date Posted: May 26, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Taxation As a Catalyst for Sustainable National Development: Whither Nigeria
Temitayo Bello
Babcock University - School of Law and Security Studies
Date Posted: May 25, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Considering 'Citizenship Taxation': In Defense of FATCA
20 Florida Tax Review 335 (2017), University of Utah College of Law Research Paper No. 215
Young Ran (Christine) Kim
University of Utah, S.J. Quinney College of Law
Date Posted: May 25, 2017
Last Revised: June 08, 2017
Accepted Paper Series
109 downloads

Incl. Electronic Paper The American Health Care Act Would Toss the States a Hot Potato
State Tax Notes, Vol. 84, No. 6, 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Date Posted: May 24, 2017
Accepted Paper Series
68 downloads

Incl. Electronic Paper Territoriality and the Original Intent of Subpart F
U of Michigan Law & Econ Research Paper No. 17-007, U of Michigan Public Law Research Paper No. 557
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 22, 2017
Last Revised: May 25, 2017
Working Paper Series
124 downloads

Incl. Electronic Paper In Retrospect of 40 Years, Another Look at Andrews’ Personal Deductions Argument: A Comparison of Charitable Contributions and Child-Care Expenses
DePaul Business & Commercial Law Journal Vol. 15:55, 2016
Limor Riza
Carmel Academic Center, School of Law
Date Posted: May 19, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper Law and Economics of Taxation, Tax Avoidance and Tax Evasion; A Nigerian Template
Temitayo Bello
Babcock University - School of Law and Security Studies
Date Posted: May 19, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Taxation of Nigeria's Solid Mineral Resources: Prospects and Challenges
Kamoru Lawal
The University of Adelaide
Date Posted: May 19, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Poor Support/Rich Support: (Re)Viewing the American Social Welfare State
Florida Tax Review, 2017, University of Tennessee Legal Studies Research Paper No. 317
Wendy A. Bach
University of Tennessee College of Law
Date Posted: May 18, 2017
Last Revised: June 21, 2017
Accepted Paper Series
100 downloads

Incl. Electronic Paper Payroll Tax & the Blockchain
Tax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17
Richard Thompson Ainsworth and Ville Viitasaari
NYU - Graduate Tax Program and Finnish Tax Administration
Date Posted: May 18, 2017
Accepted Paper Series
55 downloads

Incl. Electronic Paper Demonetisation in India and Its Tax Implications
Saurabh Jain and Amit Kamath
University of New England (Australia) - School of Law and Independent
Date Posted: May 18, 2017
Last Revised: June 15, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper The Private Ordering of Publicly Traded Partnerships
BYU Law Research Paper No. 17-13
Christine Hurt
Brigham Young University - J. Reuben Clark Law School
Date Posted: May 17, 2017
Working Paper Series
62 downloads

Incl. Electronic Paper Giving Credit Where Credit Is Due: Reducing Inequality with a Progressive State Tax Credit
Louisiana Law Review, Vol. 77, No. 2, p. 359, 2016
Eric A. Kades
William & Mary Law School
Date Posted: May 17, 2017
Last Revised: May 18, 2017
Accepted Paper Series
40 downloads

Incl. Electronic Paper Web Appendix for 'Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 17, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Promoção Dos Direitos Sociais, Redução Da Desigualdade E O Papel Da Tributação (Promotion of Social Rights, Reduction of Inequality and the Role of Taxation)
(RE)PENSANDO DIREITO - Revista do Curso de Graduação em Direito do Instituto Cenecista de Ensino Superior de Santo Ângelo - IESA, Vol. 5, No. 10, 2015,
Marcelo Quevedo do Amaral
Caixa Econômica Federal
Date Posted: May 16, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments
U of Penn, Inst for Law & Econ Research Paper No. 17-20
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 16, 2017
Last Revised: May 17, 2017
Accepted Paper Series
82 downloads

Incl. Electronic Paper China
Capital Gains Taxation: A Comparative Analysis of Key Issues, Elgar, Forthcoming
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: May 15, 2017
Working Paper Series
18 downloads

Incl. Electronic Paper The Life and Times of ESCs: A Defence?
Studies in the History of Tax Law: Volume 8 (P. Harris and D. de Cogan (eds), 2017), Forthcoming
Stephen Daly
King's College London – The Dickson Poon School of Law
Date Posted: May 15, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Tax Reform Act of 1986: Its Impact on the Real Estate Economy in the United States
Malcolm A Punter
Thomas Jefferson School of Law, Students
Date Posted: May 12, 2017
Working Paper Series
11 downloads

The History of the R&D Tax Credit: A Smoking Gun from a Cold War
Mirit Eyal-Cohen
University of Alabama - School of Law
Date Posted: May 12, 2017
Working Paper Series

Incl. Electronic Paper Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules
Journal of Passthrough Entities, Vol. 20, Pg. 15, 2017, Brooklyn Law School, Legal Studies Paper No. 505
Bradley T. Borden
Brooklyn Law School
Date Posted: May 10, 2017
Accepted Paper Series
17 downloads

Incl. Electronic Paper The (Now Urgent) Case for State-Level Monitoring of Local Government Finances (or, One Way to Protect Localities from Trump's 'Potemkin Villages of Nothing')
NYU Journal of Legislation & Public Policy, Forthcoming
Darien Shanske
University of California, Davis - School of Law
Date Posted: May 10, 2017
Accepted Paper Series
17 downloads

Incl. Electronic Paper Straitjacket: Wider Implications of the Natural Property Rights Case That Regressive Taxation Is a Taking
University of California, Davis Law Review (2017 Forthcoming)
Eric A. Kades
William & Mary Law School
Date Posted: May 10, 2017
Last Revised: May 17, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Transition to Territoriality Without Plunder: A $725 Billion Tax
Tax Notes, Vol. 154, No. 9, p. 1135, February 29, 2017, U of Texas Law, Public Law Research Paper #672
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 08, 2017
Last Revised: May 24, 2017
Accepted Paper Series
18 downloads

Theoretical and Practical Aspects Regarding Tax Evasion and Tax Fraud (Aspecte teoretice şi practice privind evaziunea fiscală şi frauda fiscală)
International Scientific Conference ”Challenges and Strategies in Public Order and Safety”, Alexandru Ioan Cuza Police Academy - Bucharest, Romania May 17-18, 2017,
Gorun Diana Elena
Independent
Date Posted: May 08, 2017
Accepted Paper Series


 

1 2 3 4 ... 159 | Next >