SSRN Tax Law & Policy eJournals

1.

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

Gerald T. Prante and Austin John

Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics

Downloads 11,461

2.

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

Hugh J. Ault

Boston College Law School

Downloads 9,848

3.

Backdating

Business Lawyer, 2008

Number of pages: 34 Posted: 27 Mar 2008

Accepted Paper Series

Jeffrey L. Kwall and Stuart Duhl

Loyola University Chicago School of Law and Harrison & Held, LLP

Downloads 8,391

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

Lily L. Batchelder

New York University School of Law

Downloads 7,874

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

Paul L. Caron, Jennifer M. Kowal and Katherine Pratt

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Downloads 7,631

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

Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto

Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Downloads 7,006

7.

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

Adam Chodorow

Arizona State University (ASU) - Sandra Day O'Connor College of Law

Downloads 6,664

8.

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

Jonathan H. Adler and Michael F. Cannon

Case Western Reserve University School of Law and Cato Institute

Downloads 6,452

9.

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

Victor Fleischer

University of San Diego School of Law

Downloads 6,391

10.

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

Reuven S. Avi-Yonah and David M. Uhlmann

University of Michigan Law School and University of Michigan Law School

Downloads 6,141

11.

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

Michael P. Devereux and John Vella

Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation

Downloads 6,063

12.

Optimal Capital Structure

Number of pages: 39 Posted: 20 Jan 2011 Last Revised: 15 Sep 2013

Working Paper Series

Jules H. van Binsbergen, John R. Graham and Jie Yang

University of Pennsylvania - The Wharton School, Duke University and Board of Governors of the Federal Reserve System

Downloads 5,828

13.

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

Nikolaos T. Artavanis, Adair Morse and Margarita Tsoutsoura

University of Massachusetts at Amherst, Isenberg School of Management, University of California, Berkeley - Haas School of Business and Cornell University

There are 2 versions of this paper

Downloads 5,630

14.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010

Working Paper Series

Michelle Hanlon and Shane Heitzman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business

Downloads 5,357

15.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007

Working Paper Series

Reuven S. Avi-Yonah

University of Michigan Law School

Downloads 5,278

16.

Tax Evasion and Tax Compliance

Number of pages: 23 Posted: 11 Nov 1998 Last Revised: 03 Feb 2010

Working Paper Series

Luigi A. Franzoni

University of Bologna - School of Economics, Management, and Statistics

There are 2 versions of this paper

Downloads 4,984

17.

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

Theodore P. Seto

Loyola Law School Los Angeles

Downloads 4,947

18.

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

Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

Downloads 4,873

19.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001

Working Paper Series

John R. Graham

Duke University

Downloads 4,834

20.

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009

Working Paper Series

Dhammika Dharmapala and James R. Hines Jr.

University of Chicago Law School and University of Michigan

There are 2 versions of this paper

Downloads 4,597

21.

'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

Edward D. Kleinbard

USC Gould School of Law

Downloads 4,298

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

Edward D. Kleinbard

USC Gould School of Law

Downloads 4,166

23.

Firm Value and Marketability Discounts

Number of pages: 27 Posted: 13 Apr 2001

Working Paper Series

Mukesh Bajaj, David J. Denis, Stephen P. Ferris and Atulya Sarin

LECG, LLC, University of Pittsburgh, University of Missouri at Columbia - Department of Finance and Santa Clara University - Department of Finance

Downloads 4,035

24.

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

Antony Ting

University of Sydney

Downloads 4,017

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

Nor Hafizah Abdul Mansor and Azleen Ilias

Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting

Downloads 4,000

26.

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

Raquel Meyer Alexander, Stephen W. Mazza and Susan Scholz

Washington and Lee University, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area

Downloads 3,878

27.

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

Omri Y. Marian

University of California, Irvine School of Law

Downloads 3,815

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

Edward D. Kleinbard

USC Gould School of Law

Downloads 3,591

29.

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

Christopher R. Hoyt

University of Missouri at Kansas City - School of Law

Downloads 3,589

30.

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

Scott Dyreng, Bradley P. Lindsey and Jacob R. Thornock

Duke University, Utah State University - Huntsman School of Business and Brigham Young University

Downloads 3,582

31.

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

Zoë M. Prebble and John Prebble QC

University of British Columbia - Faculty of Law and Victoria University of Wellington - Faculty of Law

Downloads 3,565

32.

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

Richard L. Kaplan

University of Illinois College of Law

Downloads 3,540

33.

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

Ronald J. Gilson and David M. Schizer

Stanford Law School and Columbia University - Law School

Downloads 3,448

34.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005

Working Paper Series

Mihir A. Desai and Dhammika Dharmapala

Harvard Business School - Finance Unit and University of Chicago Law School

There are 3 versions of this paper

Downloads 3,355

35.

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

Mary Margaret Frank, Luann J. Lynch and Sonja O. Rego

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

Downloads 3,190

36.

A Guide to Starting Social Security Benefits

Journal of Retirement Planning, July-August 2008, U Illinois Law & Economics Research Paper No. LE08-025

Number of pages: 9 Posted: 04 Aug 2008

Accepted Paper Series

Richard L. Kaplan

University of Illinois College of Law

Downloads 3,109

37.

Research in Accounting for Income Taxes

Number of pages: 84 Posted: 07 Dec 2008 Last Revised: 20 Sep 2012

Working Paper Series

John R. Graham, Jana Smith Raedy and Douglas A. Shackelford

Duke University, University of North Carolina at Chapel Hill and University of North Carolina Kenan-Flagler Business School

There are 2 versions of this paper

Downloads 3,093

38.

Is Tax Evasion Unethical?

Policy Analysis Paper No. 11

Number of pages: 41 Posted: 12 May 1998

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 3,051

39.

The Ethics of Tax Evasion: A Survey of International Business Academics

Number of pages: 45 Posted: 26 Sep 2005

Working Paper Series

Robert W. McGee

Fayetteville State University - Department of Accounting

Downloads 3,033

40.

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

Larry E. Ribstein

University of Illinois College of Law (deceased)

Downloads 3,012

41.

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

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Downloads 3,009

42.

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

John R. Graham, Michelle Hanlon, Terry J. Shevlin and Nemit Shroff

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 2,944

43.

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

Eduardo A. Baistrocchi

London School of Economics - Law Department

Downloads 2,924

44.

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

Reuven S. Avi-Yonah and Kimberly A. Clausing

University of Michigan Law School and Reed College - Department of Economics

Downloads 2,897

45.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000

Number of pages: 109 Posted: 12 Oct 2000

Working Paper Series

Douglas A. Shackelford and Terry J. Shevlin

University of North Carolina Kenan-Flagler Business School and University of California-Irvine

There are 2 versions of this paper

Downloads 2,877

46.

Taking a Sack: The NFL and its Undeserved Tax-Exempt Status

Number of pages: 19 Posted: 13 May 2010

Working Paper Series

Andrew B. Delaney

Martin & Associates, P.C.

Downloads 2,864

47.

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

Dhammika Dharmapala

University of Chicago Law School

There are 2 versions of this paper

Downloads 2,852

48.

Tax Shelters and Corporate Debt Policy

Number of pages: 37 Posted: 17 Dec 2004

Working Paper Series

John R. Graham and Alan L. Tucker

Duke University and Pace University - Lubin School of Business

Downloads 2,819

49.

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

David I. Walker

Boston University School of Law

Downloads 2,742

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

Chris Armstrong, Jennifer L. Blouin, Alan D. Jagolinzer and David F. Larcker

University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business

Downloads 2,707

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