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Tax Law: Tax Law & Policy eJournal

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1.

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

Number of pages: 35 Posted: 13 Dec 2017 Last Revised: 20 Feb 2018
Working Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, 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 48,061
2.

The Games They Will Play: An Update on the Conference Committee Tax Bill

Number of pages: 30 Posted: 28 Dec 2017 Last Revised: 20 Feb 2018
Working Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, 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 32,186
3.

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 11,504
4.

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 8,014
5.

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 7,733
6.

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 7,152
7.

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 7,142
8.

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 6,735
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 6,529
10.

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 6,505
11.

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 6,467
12.

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 6,151
13.

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 5,953
14.

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 5,516
15.

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 4,959
16.

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 4,922
17.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads 4,858
18.

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 4,733
19.

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 4,427
20.

'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 4,337
21.

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 4,328
22.

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 4,170
23.

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 4,056
24.

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 4,034
25.

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 3,781
26.

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 3,695
27.

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 3,669
28.

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 3,663
29.

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 3,558
30.

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 3,517
31.

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 3,486
32.

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 3,331
33.

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 3,217
34.

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 3,141
35.

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 3,123
36.

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 3,043
37.

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 2,991
38.

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 2,951
39.

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 2,946
40.

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 2,873
41.

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 2,859
42.

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 2,754
43.

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 2,569
44.

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 2,537
45.

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 2,536
46.

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 2,515
47.

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 2,479
48.

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 2,334
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 2,334
50.

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 2,321