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
59,401
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: 83
Posted: 28 Dec 2017
Last Revised: 07 May 2019
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
37,587
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
14,737
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
11,619
5.
Backdating
Business Lawyer, 2008
Number of pages: 34
Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads
10,663
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
Last Revised: 31 Oct 2018
Accepted Paper Series
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
9,095
7.
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
8,615
8.
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
8,136
9.
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
8,111
10.
A Review of Tax Research
Number of pages: 138
Posted: 23 Sep 2009
Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads
7,382
11.
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
7,323
12.
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
7,157
13.
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
7,024
14.
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
UC-Irvine School of Law
Downloads
6,925
15.
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
6,597
16.
Double Tax Treaties: An Introduction
Number of pages: 15
Posted: 03 Dec 2007
Working Paper Series
University of Michigan Law School
Downloads
6,556
17.
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
6,515
18.
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
6,250
19.
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
Virginia Polytechnic Institute & State University - Pamplin College of Business, University of California, Berkeley - Haas School of Business and Cornell University
There are 2 versions of this paper
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
Downloads
6,033
Tax Evasion Across Industries: Soft Credit Evidence from Greece
NBER Working Paper No. w21552
Number of pages: 73
Posted: 14 Sep 2015
Last Revised: 14 Apr 2016
Downloads
24
Downloads
6,033
20.
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Working Paper Series
University of Bologna
There are 2 versions of this paper
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Downloads
5,988
Downloads
5,988
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
5,617
22.
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
5,589
23.
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
5,530
24.
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
5,259
25.
Goods and Services Tax (GST): A New Tax Reform in Malaysia
International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013
Number of pages: 8
Posted: 06 Jan 2013
Accepted Paper Series
Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting
Downloads
5,164
26.
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
5,061
27.
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Working Paper Series
University of Chicago Law School and University of Michigan
There are 2 versions of this paper
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Downloads
5,043
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2010
Downloads
124
Downloads
5,043
28.
Taxes and Corporate Finance
Number of pages: 92
Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads
5,034
29.
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
4,781
30.
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
4,692
31.
'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
University of Southern California Gould School of Law
Downloads
4,437
32.
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
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads
4,319
33.
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
4,293
34.
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
University of Southern California Gould School of Law
Downloads
4,217
35.
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
4,183
36.
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
University of Southern California Gould School of Law
Downloads
4,128
37.
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
There are 3 versions of this paper
Corporate Tax Avoidance and Firm Value
1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27
Posted: 28 Jun 2006
Last Revised: 17 Jan 2011
Downloads
636
Corporate Tax Avoidance and Firm Value
NBER Working Paper No. w11241
Number of pages: 32
Posted: 12 May 2005
Last Revised: 20 Sep 2010
Downloads
153
Downloads
4,127
38.
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
4,096
39.
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 - Accounting, Utah State University - Huntsman School of Business and Brigham Young University
Downloads
4,052
40.
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
There are 2 versions of this paper
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
Downloads
3,944
Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
Posted: 20 Oct 2008
Last Revised: 15 May 2014
Downloads
3,944
41.
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
3,698
42.
A General Formula for the Wacc
International Journal of Business, Vol. 11, No. 2, 2006
Number of pages: 8
Posted: 27 Apr 2006
Accepted Paper Series
Université Libre de Bruxelles (ULB) - Solvay Brussels School of Economics and Management, Université Paris I Panthéon-Sorbonne and Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB) & CERMi
Downloads
3,641
43.
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
3,606
44.
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
3,598
45.
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
3,511
46.
The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications
British Tax Review, No. 4, 2008
Number of pages: 41
Posted: 26 Sep 2008
Accepted Paper Series
London School of Economics - Law Department
Downloads
3,492
47.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
3,479
48.
Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?
Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108
Posted: 11 Feb 2014
Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
3,475
49.
The Ethics of Tax Evasion: A Survey of International Business Academics
Number of pages: 45
Posted: 26 Sep 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads
3,439
50.
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
3,434
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