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Tax Law & Policy eJournal, Archives of 1996-2001

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Viewing: 1 - 50 of 849 papers

1.

Tax Evasion and Tax Compliance

Number of pages: 23 Posted: 11 Nov 1998 Last Revised: 03 Feb 2010
Working Paper Series
University of Bologna - School of Economics, Management, and Statistics

Multiple version iconThere are 2 versions of this paper

Downloads 4,989
2.

Taxes and Corporate Finance

Number of pages: 92 Posted: 10 Apr 2001
Working Paper Series
Duke University
Downloads 4,834
3.

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 3,452
4.

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 3,054
5.

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 2,879
6.

Globalization, Tax Competition and the Fiscal Crisis of the Welfare State

A revised version of this working paper is in 113 Harvard Law Review, May, 2000.
Number of pages: 98 Posted: 18 Feb 2000
Accepted Paper Series
University of Michigan Law School
Downloads 2,585
7.

Debt-Equity Hybrid Securities

Number of pages: 28 Posted: 13 Sep 1999
Working Paper Series
University of Illinois at Chicago - College of Business Administration, University of Chicago - Booth School of Business and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 2,131
8.

Synthetic Leases: Structured Finance, Financial Accounting and Tax Ownership

Journal of Corporation Law, Vol. 25, 2000
Number of pages: 55 Posted: 19 Apr 2000
Accepted Paper Series
Florida State University College of Law
Downloads 2,114
9.

The Relation Between Financial and Tax Reporting Measures of Income

MIT Sloan Working Paper No. 4332-01
Number of pages: 52 Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,840
10.

How Big are the Tax Benefits of Debt?

Number of pages: 65 Posted: 01 Jul 1998
Working Paper Series
Duke University
Downloads 1,600
11.

An Economic Analysis of Anti-Tax Avoidance Doctrines

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 99
Number of pages: 41 Posted: 19 May 2000
Working Paper Series
University of Chicago - Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,548
12.

Accounting for the Tax Benefits of Employee Stock Options and Implications for Research

University of Washington Working Paper
Number of pages: 28 Posted: 29 May 2001
Working Paper Series
University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,466
13.

Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data

CESifo Working Paper Series No. 431
Number of pages: 16 Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,391
14.

Empirical Tax Research in Accounting: A Discussion

JAE Rochester Conference April 2000
Number of pages: 22 Posted: 10 Feb 2001
Working Paper Series
University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 1,346
15.

Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate

Number of pages: 45 Posted: 25 Aug 1998 Last Revised: 14 Sep 2010
Working Paper Series
University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of Business
Downloads 1,318
16.

Evaluating the Costs and Benefits of Taxing Internet Commerce

Number of pages: 35 Posted: 13 Sep 1999
Working Paper Series
University of Chicago - Booth School of Business and Harvard Law School and Harvard Kennedy School of Government

Multiple version iconThere are 2 versions of this paper

Downloads 1,310
17.

Fiscal Federalism, Jurisdictional Competition and Tax Coordination: Translating Theory to Policy in the European Union

George Washington University Law School, Public Law and Legal Theory Working Paper No. 006
Number of pages: 50 Posted: 23 Feb 2000
Working Paper Series
University of Pennsylvania Law School and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 1,295
18.

Effects of LBOs on Tax Revenues of the U.S. Treasury

Tax Notes, Vol. 42, No. 6, 1989
Number of pages: 18 Posted: 16 Aug 2000
Accepted Paper Series
SSRN, University of Chicago - Booth School of Business and Econalytics
Downloads 1,228
19.

Debt, Leases, Taxes and the Endogeneity of Corporate Tax Status

Number of pages: 52 Posted: 02 Dec 1996
Working Paper Series
Duke University, University of Utah - Department of Finance and University of Utah - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,172
20.

The Share Price Effects of Dividend Taxes and Tax Imputation Credits

Number of pages: 49 Posted: 22 Sep 1998
Working Paper Series
Columbia University - Columbia Business School, Columbia Business School - Finance and Economics and Tulane University - Accounting & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,131
21.

Is It Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish, Christian, Muslim, Mormon and Baha'i Perspectives

Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 1, pp. 149-181, Winter 1999
Number of pages: 33 Posted: 27 Jan 2001
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,084
22.

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing

Number of pages: 47 Posted: 02 Sep 2001
Working Paper Series
Carnegie Mellon University, University of Texas at Dallas - Naveen Jindal School of Management and Carnegie Mellon University - David A. Tepper School of Business
Downloads 1,019
23.

The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions

Number of pages: 32 Posted: 28 Sep 1999
Working Paper Series
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University
Downloads 986
24.

Dividend Taxes and Firm Valuation: A Re-Examination

Number of pages: 50 Posted: 23 Jun 2001
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Tennessee, Knoxville - College of Business Administration and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 979
25.

An Evaluation of Alternative Measures of Corporate Tax Rates

Number of pages: 48 Posted: 25 Sep 1999
Working Paper Series
University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 958
26.

Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage

National Tax Journal, Vol. 53, Issue 2, June 2000
Number of pages: 31 Posted: 20 Jul 2000
Accepted Paper Series
Tulane University, University of Massachusetts at Amherst and Georgetown University, Public Policy Institute (GPPI) (Deceased)
Downloads 878
27.

Executives and Hedging: The Fragile Legal Foundation of Incentive Compatibility

Columbia Law School, Center for Law and Economic Studies, Working Paper No. 147
Number of pages: 74 Posted: 23 Oct 1999
Working Paper Series
Columbia University - Law School

Multiple version iconThere are 2 versions of this paper

Downloads 836
28.

Public Policy for Venture Capital

CESifo Working Paper Series No. 486
Number of pages: 25 Posted: 21 Jul 2001
Working Paper Series
University of St. Gallen - Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 803
29.

Employee Stock Ownership Plans: A Status Report

UI The Retirement Project Brief Series No. 10
Number of pages: 8 Posted: 12 Oct 2000
Working Paper Series
Women’s Institute for a Secure Retirement
Downloads 800
30.

Frictions as a Constraint on Tax Planning

Columbia Law and Economic Working Paper No. 187
Number of pages: 77 Posted: 20 Mar 2001
Working Paper Series
Columbia University - Law School
Downloads 797
31.

Optimal Fiscal and Monetary Policy

Number of pages: 119 Posted: 11 Mar 1999
Working Paper Series
University of Minnesota - Twin Cities - Department of Economics and Federal Reserve Bank of Minneapolis - Research Department

Multiple version iconThere are 2 versions of this paper

Downloads 781
32.

Tax Planning by Mutual Funds

Number of pages: 38 Posted: 25 Aug 1998
Working Paper Series
University of Chicago - Graduate School of Business and City University London - Cass Business School
Downloads 750
33.

Do Personal Taxes Affect Corporate Financing Decisions?

Number of pages: 55 Posted: 01 Jul 1998
Working Paper Series
Duke University

Multiple version iconThere are 2 versions of this paper

Downloads 749
34.

Are Local Economic Development Incentives Effective in an Urban Area?

California State University, Public Policy and Administration Working Paper No. 99-03
Number of pages: 20 Posted: 06 Dec 1999
Working Paper Series
University of Nebraska at Lincoln - Department of Economics and California State University, Sacramento - Department of Public Policy & Administration
Downloads 678
35.

Arm's-Length Transfer Pricing and National Welfare

Number of pages: 29 Posted: 21 Dec 1998
Working Paper Series
University of Notre Dame - Department of Economics and Econometrics
Downloads 678
36.

Straight Talk About the 'Death' Tax: Politics, Economics, and Morality

Tax Notes, Vol. 89, p. 1159, November 27, 2000
Number of pages: 12 Posted: 27 Nov 2000
Accepted Paper Series
University of California, Davis - School of Law
Downloads 677
37.

(How) Should Trade Agreements Deal with Income Tax Issues?

Michigan Law and Economics Research Paper No. 01-008
Number of pages: 28 Posted: 28 Sep 2001
Working Paper Series
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 669
38.

Multistate Tax Planning: Benefits of Multiple Jurisdictions and Tax Planning Assistance

Number of pages: 35 Posted: 09 Aug 2000
Working Paper Series
Michigan State University - Eli Broad College of Business and University of Texas at Austin - McCombs School of Business
Downloads 661
39.

Ten Truths about Tax Shelters

U Chicago Law & Economics, Olin Working Paper No. 122
Number of pages: 43 Posted: 10 May 2001
Working Paper Series
University of Chicago - Law School

Multiple version iconThere are 2 versions of this paper

Downloads 654
40.

Deferred Payment Sales to Grantor Trusts, Grats and Net Gifts: Income and Transfer Tax Elements

Number of pages: 40 Posted: 31 Mar 1999
Working Paper Series
University of Miami - School of Law and Greenberg Traurig, LLP
Downloads 635
41.

The Role of Administrative Factors in Tax Reform: Simplicity, Compliance and Enforcement

Number of pages: 71 Posted: 11 Feb 2000
Working Paper Series
Brookings Institution and Government of the United States of America - Department of the Treasury
Downloads 606
42.

Democracy, Taxes, and Wealth

New York University Law Review, Vol. 76, pp. 825-873, June 2001, Boston College Law School Legal Studies Research Paper No. 2001-03
Number of pages: 50 Posted: 09 Jun 2004
Accepted Paper Series
Boston College - Law School
Downloads 591
43.

Balance in the Taxation of Derivative Securities: An Agenda for Reform

Columbia Law and Economics Working Paper No. 247
Number of pages: 84 Posted: 12 Mar 2004
Working Paper Series
Columbia University - Law School
Downloads 580
44.

Analytical and Empirical Evidence of the Effect of Tax Rates on the Trade-Off Between Debt and Managerial Ownership

Number of pages: 34 Posted: 08 Feb 2000
Working Paper Series
Saint Louis University - Department of Accounting, University of Central Oklahoma and University of Texas at Arlington - Department of Accounting
Downloads 578
45.

An Ethical Look at Paying Your 'Fair Share' of Taxes

Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, pp. 318-328, Spring 1999
Number of pages: 12 Posted: 16 Oct 2000
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 568
46.

Taxpayers' Tax and Financial Reporting and Auditing in a Game Theoretical Model

Wilfrid Laurier University 2000
Number of pages: 40 Posted: 27 Aug 2001
Working Paper Series
Wilfrid Laurier University - Lazaridis School of Business and Economics
Downloads 560
47.

Fundamentals of Shareholder Tax Capitalization

Tuck School of Business Working Paper No. 02-02
Number of pages: 31 Posted: 05 Feb 2002
Working Paper Series
University of Oregon - Department of Accounting and Tuck School of Business at Dartmouth
Downloads 489
48.

Sticks and Snakes: Derivatives and Curtailing Aggressive Tax Planning

Southern California Law Review, September 2000
Number of pages: 88 Posted: 28 Jul 2000
Accepted Paper Series
Columbia University - Law School
Downloads 486
49.

The Tax Motives for Untaxed Firms: The Case of Real Estate Investment Trusts (REITS) Acquisitions

Number of pages: 25 Posted: 06 Mar 2000
Working Paper Series
Brock University and Brock University-Goodman School of Business
Downloads 475
50.

Line Drawing, Doctrine, and Efficiency in the Tax Law

University of Chicago Law School, John M. Olin Law & Economics Working Paper No. 62
Number of pages: 83 Posted: 11 Jul 1998
Working Paper Series
University of Chicago - Law School
Downloads 470