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Law & Society: Public Law - Tax eJournal

Indiana University Maurer School of Law
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Viewing: 1 - 50 of 4,582 papers

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
Working Paper Series
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 57,093
2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 68 Posted: 28 Dec 2017 Last Revised: 14 Jul 2018
Accepted Paper Series
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, 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 35,818
3.

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 11,733
4.

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 11,560
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 8,065
6.

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 7,280
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: 47 Posted: 06 Sep 2017 Last Revised: 03 May 2018
Working Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 7,262
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 6,206
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 5,847
10.

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 5,174
11.

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 5,024
12.

Disaggregating the State and Local Tax Deduction

35 Virginia Tax Review 327 (2016), BYU Law Research Paper No. 18-09
Number of pages: 61 Posted: 13 Jul 2015 Last Revised: 23 Aug 2018
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 4,757
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 4,191
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 3,253
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 3,099
16.

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 3,093
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 3,088
18.

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 3,070
19.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 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 2,768
20.

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 2,719
21.

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 2,471
22.

Understanding the Tax Cuts and Jobs Act

Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54 Posted: 08 Jan 2018 Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads 2,445
23.

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 2,332
24.

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 2,223
25.

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 2,067
26.

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 2,055
27.

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 Innovation
Downloads 1,906
28.

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 1,904
29.

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 1,896
30.

'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 1,852
31.

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 1,834
32.

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 1,833
33.

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 1,800
34.

Determinants and Consequences of Corporate Tax Avoidance

Number of pages: 65 Posted: 06 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,706
35.

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 1,704
36.

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 1,645
37.

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 1,598
38.

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 1,522
39.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Accepted Paper Series
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,486
40.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
University of Muenster
Downloads 1,481
41.

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 1,403
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 1,382
44.

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

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
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 1,371
45.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,345
46.

Should Robots Pay Taxes? Tax Policy in the Age of Automation

Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32 Posted: 15 Mar 2017 Last Revised: 10 Mar 2018
Accepted Paper Series
University of Surrey School of Law and University of Surrey - School of Law
Downloads 1,336
47.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads 1,307
48.

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 1,294
49.

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 1,273
50.

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 1,268