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Law & Society: Public Law - Tax eJournal

Indiana University Maurer School of Law
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Viewing: 1 - 50 of 4,222 papers

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 50,267
2.

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

Number of pages: 30 Posted: 28 Dec 2017 Last Revised: 26 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 33,456
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 11,527
4.

Some Reflections on the OECD and the Sources of International Tax Principles

Reprinted from Tax Notes International, Volume 70, Number 12, June 17, 2013, p. 1195, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-03
Number of pages: 10 Posted: 03 Jul 2013 Last Revised: 02 Apr 2014
Working Paper Series
Boston College Law School
Downloads 10,835
5.

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 8,034
6.

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 7,167
7.

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
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 6,757
8.

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 6,161
9.

Measuring Income Tax Evasion using Bank Credit: Evidence from Greece

Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper
Number of pages: 66 Posted: 17 Jul 2012 Last Revised: 28 Sep 2015
Working Paper Series
University of Massachusetts Amherst - Department of Finance, University of California, Berkeley - Haas School of Business and Cornell University

Multiple version iconThere are 2 versions of this paper

Downloads 5,752
10.

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 4,952
11.

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 4,736
12.

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 4,734
13.

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 4,172
14.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014, MIT Sloan Research Paper No. 4990-12
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,135
15.

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 3,056
16.

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 3,010
17.

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 2,991
18.

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 2,930
19.

A Compendium of Private Equity Tax Games

UNC Legal Studies Research Paper No. 2524593
Number of pages: 18 Posted: 16 Nov 2014
Working Paper Series
University of Georgia School of Law
Downloads 2,684
20.

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 2,334
21.

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 2,326
22.

Understanding the Tax Cuts and Jobs Act

Number of pages: 53 Posted: 08 Jan 2018
Working Paper Series
Georgia State University College of Law
Downloads 2,162
23.

The Theory of International Tax Competition and Coordination

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06
Number of pages: 72 Posted: 18 Jul 2012 Last Revised: 09 Jul 2014
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads 2,088
24.

The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint

Columbia Journal of Tax Law, Vol. 8, No. 117, 2017, Columbia Law and Economics Working Paper No. 557
Number of pages: 53 Posted: 03 Feb 2017 Last Revised: 01 May 2017
Accepted Paper Series
Columbia Law School
Downloads 2,045
25.

Offshore Accounts: Insider’s Summary of FATCA and its Potential Future

Villanova Law Review, Vol. 57, No. 3, 2012, Villanova Law/Public Policy Research Paper No. 2011-24
Number of pages: 27 Posted: 08 Dec 2011 Last Revised: 01 Mar 2012
Accepted Paper Series
Villanova University School of Law and Graduate Tax Program
Downloads 2,028
26.

Moving Money: International Financial Flows, Taxes, & Money Laundering

Hastings International and Comparative Law Review, Vol. 37, No. 1 - Winter 2014, U of Alabama Legal Studies Research Paper No. 2348144, Case Legal Studies Research Paper No. 2013-21
Number of pages: 123 Posted: 04 Nov 2013 Last Revised: 06 Jun 2014
Accepted Paper Series
Case Western Reserve University School of Law and Texas A&M School of Law
Downloads 1,856
27.

'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 1,839
28.

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 1,782
29.

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 1,777
30.

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 1,773
31.

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Number of pages: 40 Posted: 07 Nov 2015 Last Revised: 19 Jun 2016
Working Paper Series
Reed College - Department of Economics
Downloads 1,709
32.

The Panama Papers and Tax Morality

Number of pages: 13 Posted: 08 Apr 2016
Working Paper Series
University of New South Wales (UNSW), UNSW Business School
Downloads 1,689
33.

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
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), VU Amsterdam - School of Business and Economics and VU Amsterdam - School of Business and Economics
Downloads 1,667
34.

Neuroeconomics and Rationality

George Mason Law & Economics Research Paper No. 05-13
Number of pages: 22 Posted: 23 Jun 2005
Accepted Paper Series
George Mason University School of Law and George Mason University - Department of Economics
Downloads 1,632
35.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,577
36.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
Working Paper Series
University of Chicago - Law School
Downloads 1,576
37.

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,419
38.

Dilema Familiar moral sobre Impuestos y Respuestas de Lectores (Tax Dilemma About Family Taxes and Answers from Readers)

Number of pages: 50 Posted: 25 Jan 2016 Last Revised: 24 Jan 2018
Working Paper Series
University of Navarra - IESE Business School
Downloads 1,337
39.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 ,
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 06 Oct 2017
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,337
40.

When Does Tax Avoidance Result in Tax Uncertainty?

Number of pages: 49 Posted: 06 Jan 2014 Last Revised: 15 Aug 2017
Working Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,313
41.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,311
42.

Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals

Edmond J. Safra Working Paper No. 56
Number of pages: 54 Posted: 18 Feb 2015 Last Revised: 25 Feb 2015
Working Paper Series
University of Auckland - Dept. of Philosophy and University of Toronto
Downloads 1,284
43.

The Effective Tax Rate of the Largest US and EU Multinationals

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 18 Sep 2012
Working Paper Series
University of Michigan Law School and Ben-Gurion University of the Negev
Downloads 1,270
44.

Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill

Journal of Accounting, Ethics & Public Policy, Volume 14, No. 2 (2013)
Number of pages: 67 Posted: 12 Jun 2013
Working Paper Series
Independent
Downloads 1,268
45.

European VAT - General Principles

Number of pages: 15 Posted: 20 Nov 2007
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 1,244
46.

Strategic Aspects of Value Added Tax (VAT)

Number of pages: 7 Posted: 20 Nov 2007
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 1,224
47.

China's Golden Tax Project: A Technological Strategy for Reducing VAT Fraud

Peking University Journal of Legal Studies, Vol. 4, pp. 1-33 (2013), University of Washington School of Law Research Paper No. 2013-33
Number of pages: 34 Posted: 19 Jul 2010 Last Revised: 18 May 2016
Accepted Paper Series
University of Washington - School of Law and The University of Hong Kong - Faculty of Law
Downloads 1,223
48.

Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit

UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 44 Posted: 11 Jan 2018 Last Revised: 13 Mar 2018
Accepted Paper Series
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law
Downloads 1,217
49.

The Death of Tax Court Exceptionalism

Minnesota Law Review, Vol. 99, pp. 221-296, 2014, Ohio State Public Law Working Paper No. 232
Number of pages: 76 Posted: 11 Feb 2014 Last Revised: 19 Dec 2014
Accepted Paper Series
Ohio State University (OSU) - Michael E. Moritz College of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 1,205