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Tax Law & Policy eJournals

2,702,153 Total downloads

Viewing: 551 - 600 of 14,825 papers

551.

Case Study Research and International Tax Theory

St. Louis Law Journal, 2010 , Univ. of Wisconsin Legal Studies Research Paper No. 1110
Number of pages: 30 Posted: 22 Apr 2010
Working Paper Series
McGill University - Faculty of Law
Downloads 772
552.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 772
553.

Ethics of Tax Lawyering

Number of pages: 49 Posted: 03 Aug 2010 Last Revised: 21 Mar 2015
Working Paper Series
University of Washington - School of Law
Downloads 770
554.

Theory and Practice in Tax Administration

Virginia Tax Review, Vol. 29, p. 227, 2009 , Texas Tech Law School Research Paper No. 2009-04
Number of pages: 64 Posted: 19 Sep 2009 Last Revised: 04 Aug 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 770
555.

Corporate Taxation and International Competition

Ross School of Business Paper No. 1026
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
University of Michigan
Downloads 769
556.

Inevitable: Sports Gambling, State Regulation, and the Pursuit of Revenue

Harvard Business Law Review Online, 2015, 5, 27-38
Number of pages: 12 Posted: 12 Jan 2015 Last Revised: 13 Jan 2015
Accepted Paper Series
Saint Louis University - Richard A. Chaifetz School of Business, Florida State University - College of Education and Oklahoma State University
Downloads 768
557.

Executive Pay: What Worked?

Journal of Corporation Law, Forthcoming, UCLA School of Law, Law-Econ Research Paper No. 16-11, University of Cambridge Faculty of Law Research Paper No. 38/2016, Temple University Legal Studies Research Paper No. 2016-37
Number of pages: 60 Posted: 21 Jul 2016 Last Revised: 17 Aug 2016
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law, University of Cambridge - Faculty of Law and Temple University - James E. Beasley School of Law
Downloads 767
558.

Liability for Insider Trading: Learning Lessons from Australia

Number of pages: 15 Posted: 30 Jul 2008
Working Paper Series
Discipline of Business Law, Faculty of Economics & Business
Downloads 767
559.

Comments on the Draft Commission Notice on the Notion of State Aid Pursuant to Article 107 (1) TFEU

Number of pages: 12 Posted: 26 Apr 2014
Working Paper Series
King's College London – The Dickson Poon School of Law, King's College London – The Dickson Poon School of Law, King’s College London, Dickson Poon School of Law, Students and King's College London – The Dickson Poon School of Law
Downloads 766
560.

Incentive Stock Options and the Alternative Minimum Tax: The Worst of Times

Harvard Journal on Legislation, Vol. 39, No. 2, 2002
Number of pages: 37 Posted: 03 Oct 2003
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 766
561.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161,
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Working Paper Series
McGill University - Faculty of Law and University of Florida Levin College of Law
Downloads 765
562.

Transfer Pricing – Business Incentives, International Taxation and Corporate Law

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-05
Number of pages: 19 Posted: 24 Jan 2011 Last Revised: 31 Oct 2011
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 765
563.

'Show Me the Money!' – Analyzing the Potential State Tax Implications of Paying Student-Athletes

Virginia Sports and Entertainment Law Journal, Vol. 14, pp. 13-49, 2014
Number of pages: 37 Posted: 23 Aug 2014 Last Revised: 02 Mar 2015
Accepted Paper Series
Clemson University College of Business and Central Michigan University - Department of Finance and Law
Downloads 764
564.

State and Local Tax Aspects of Corporate Acquisitions

Corporate Business Taxation Monthly, Vol. 8, No. 3, pp. 13-30, December 2006
Number of pages: 20 Posted: 29 Nov 2006
Accepted Paper Series
Alston & Bird LLP and Alston & Bird LLP
Downloads 764
565.

Tax Compliance and the Reformed IRS

George Mason Law & Economics Research Paper No. 03-13; U of Texas, Public Law Research Paper No. 50
Number of pages: 41 Posted: 28 Mar 2003
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 764
566.

A Theory of Tax Discrimination

NYU Jean Monnet Working Paper No. 09/06
Number of pages: 61 Posted: 09 Apr 2007 Last Revised: 29 Aug 2008
Working Paper Series
University of Virginia School of Law
Downloads 763
567.

Empty Promises: Settlor's Intent, the Uniform Trust Code, and the Future of Trust Investment Law

Boston University Law Review, Vol. 88, No. 5, 2008
Number of pages: 52 Posted: 06 Feb 2008 Last Revised: 12 Nov 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 763
568.

Base Erosion and Profit Shifting: A Simple Conceptual Framework

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 703
Number of pages: 17 Posted: 19 Sep 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School
Downloads 761
569.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, University of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 760
570.

The Supercharged IPO

Vanderbilt Law Review, Forthcoming, USC CLEO Research Paper No. C13-6, USC Law Legal Studies Paper No. 13-6
Number of pages: 55 Posted: 21 Mar 2013 Last Revised: 04 Apr 2013
Accepted Paper Series
UC-Irvine School of Law and Washington University Law School
Downloads 760
571.

Clawbacks: Prospective Contract Measures in an Era of Excessive Executive Compensation and Ponzi Schemes

Minnesota Law Review, Vol. 94, 2009, Pacific McGeorge School of Law Research Paper No. 10-01
Number of pages: 49 Posted: 24 Aug 2009 Last Revised: 14 Mar 2013
Working Paper Series
Saint Louis University - School of Law and University of the Pacific - McGeorge School of Law
Downloads 759
572.

The Revenue Demands of Public Employee Pension Promises

Number of pages: 63 Posted: 16 Dec 2011 Last Revised: 16 Oct 2012
Working Paper Series
Simon Business School, University of Rochester and Stanford Graduate School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 759
573.

The Effect of Succession Taxes on Family Firm Investment: Evidence from a Natural Experiment

Journal of Finance, Forthcoming, Chicago Booth Research Paper No. 12-15, Fama-Miller Working Paper
Number of pages: 56 Posted: 12 Dec 2011 Last Revised: 07 Jan 2015
Accepted Paper Series
Cornell University
Downloads 758
574.

The Missing Preferred Return

UCLA School of Law, Law-Econ Research Paper No. 05-8
Number of pages: 46 Posted: 24 Feb 2005
Working Paper Series
UC-Irvine School of Law
Downloads 757
575.

Rethinking Roth IRA Conversions in 2010

Probate & Property, p. 12, September/October 2010
Number of pages: 5 Posted: 01 Sep 2011 Last Revised: 06 Mar 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 756
576.

Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty

Columbia Law Review, April 2006, Columbia Law and Economics Working Paper No. 284
Number of pages: 64 Posted: 21 Oct 2005
Accepted Paper Series
Columbia University - Law School
Downloads 755
577.

Living with (and Dying by) the Codified Economic Substance Doctrine

University of Florida Levin College of Law Research Paper No. 2010-13
Number of pages: 47 Posted: 12 Jun 2010
Working Paper Series
University of Florida - Levin College of Law
Downloads 754
578.

Is the Effective Tax Rate an Effective Performance Measure?

Number of pages: 20 Posted: 29 Jul 2005
Working Paper Series
University of Illinois at Urbana-Champaign and Tuck School of Business at Dartmouth
Downloads 753
579.

Taxing Citizens in a Global Economy

New York University Law Review, Vol. 82, 2007, Notre Dame Legal Studies Paper No. 06-33
Number of pages: 88 Posted: 22 Sep 2006
Accepted Paper Series
Notre Dame Law School
Downloads 753
580.

Welfare by Any Other Name: Tax Transfers and the EITC

American University Law Review, Vol. 56, No. 5, 2007, American University, WCL Research Paper No. 08-12
Number of pages: 21 Posted: 20 Jul 2007 Last Revised: 07 Aug 2008
Accepted Paper Series
University of California, Davis - School of Law
Downloads 753
581.

Why Tax Revenues Must Rise

USC Law and Economics Research Papers Series No. C13-1, USC Legal Studies Research Papers Series, No. 13-1
Number of pages: 25 Posted: 16 Jan 2013 Last Revised: 12 Nov 2013
Accepted Paper Series
University of Southern California Gould School of Law
Downloads 751
582.

Cross-Border Mergers and Acquisitions: Addressing the Taxation Issues from an Indian Perspective

Corporate Professionals Today, CPT, Vol. 13. No. 6, p. 525, 2008
Number of pages: 15 Posted: 05 Dec 2008 Last Revised: 26 Aug 2009
Accepted Paper Series
Hidayatullah National Law University, Raipur, India
Downloads 750
583.

Measuring Commercial Bank Profitability: Proceed with Caution

Networks Financial Institute Working Paper No. 2007-WP-22
Number of pages: 24 Posted: 09 Dec 2007
Working Paper Series
Federal Reserve Bank of St. Louis - Research Division and Federal Reserve Bank of St. Louis - Research Division
Downloads 750
584.

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
585.

Tax Regulation, Transportation Innovation, and the Sharing Economy

University of Chicago Law Review Dialogue, Vol. 82, p. 69, 2015, Pepperdine University Legal Studies Research Paper No. 2015/2, San Diego Legal Studies Paper No. 15-180
Number of pages: 16 Posted: 17 Dec 2014 Last Revised: 16 Mar 2015
Working Paper Series
University of San Diego School of Law and Pepperdine University - School of Law
Downloads 750
586.

Worldwide Taxation of U. S. Citizens Living Abroad: Impact of FATCA and Two Proposals

George Mason Journal of International Commercial Law, Forthcoming, Villanova Law/Public Policy Research Paper No. 2013-3057
Number of pages: 32 Posted: 30 Aug 2013 Last Revised: 07 Sep 2013
Accepted Paper Series
Villanova University School of Law and Graduate Tax Program
Downloads 750
587.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 749
588.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
Number of pages: 24 Posted: 26 Apr 2016
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 749
589.

The Legacy of UK Tax Concepts in Canadian Income Tax Law

British Tax Review, Vol. 2008, No. 3, p. 228, 2008
Number of pages: 25 Posted: 17 Apr 2008 Last Revised: 15 Jul 2017
Accepted Paper Series
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British Columbia
Downloads 745
590.

Using the 'Smart Return' to Reduce Tax Evasion

Stanford Public Law Working Paper No. 2578432
Number of pages: 23 Posted: 16 Mar 2015
Working Paper Series
Stanford Law School, Stanford University and University of Michigan, Stephen M. Ross School of Business
Downloads 745
591.

Destination-Based Cash-Flow Taxation: A Critical Appraisal

University of Toronto Law Journal, 67:3 (2017), pp 301-347
Number of pages: 33 Posted: 19 Dec 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 744
592.

The Case against BEPS – Lessons for Coordination

University of Florida Levin College of Law Research Paper No. 18-3
Number of pages: 39 Posted: 14 Jun 2017 Last Revised: 12 Apr 2018
Working Paper Series
University of Florida Levin College of Law
Downloads 743
593.

Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes

Number of pages: 44 Posted: 15 Feb 2007 Last Revised: 03 Mar 2010
Working Paper Series
National Bureau of Economic Research (NBER), University of Michigan, Stephen M. Ross School of Business and University of Virginia - McIntire School of Commerce

Multiple version iconThere are 2 versions of this paper

Downloads 740
594.

Domestic Law and Tax Treaties: The United States

Domestic Law and Tax Treaties, 2006
Number of pages: 24 Posted: 15 Dec 2005
Accepted Paper Series
University of Pittsburgh - School of Law
Downloads 740
595.

Occupy the Tax Code: Using the Estate Tax to Reduce Inequality and Spur Economic Growth

Pepperdine Law Review, Vol. 40, p. 1255, 2013, Boston College Law School Legal Studies Research Paper No. 280, U of Cincinnati Public Law Research Paper No. 13-02
Number of pages: 36 Posted: 14 Jan 2013 Last Revised: 31 Oct 2013
Accepted Paper Series
Pepperdine University - School of Law and Boston College - Law School
Downloads 740
596.

The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 10 Oct 2005 Last Revised: 21 Sep 2008
Accepted Paper Series
The University of Chicago - Booth School of Business
Downloads 740
597.

The Story of Limited Liability Company: Combining the Best Features of a Flawed Business Tax Structure

BUSINESS TAX STORIES, Steven A. Bank and Kirk J. Stark, eds., Foundation Press, Summer 2005, U of Alabama Public Law Research Paper No. 07-13
Number of pages: 22 Posted: 27 Jul 2005
Accepted Paper Series
University of Alabama School of Law
Downloads 737
598.

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies

Boston Univ. School of Law Working Paper No. 09-02
Number of pages: 42 Posted: 13 Jan 2009 Last Revised: 03 Dec 2019
Working Paper Series
NYU - Graduate Tax Program
Downloads 736
599.

Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income

MIT Sloan Working Paper No. 4289-03
Number of pages: 55 Posted: 21 Mar 2003
Working Paper Series
University of Connecticut School of Business and University of Texas at Austin - McCombs School of Business
Downloads 735
600.

International Tax Planning in the Age of Ict

ZEW - Centre for European Economic Research Discussion Paper No. 04-027
Number of pages: 48 Posted: 31 May 2004 Last Revised: 14 Aug 2008
Working Paper Series
Centre for European Economic Research (ZEW) and Centre for European Economic Research (ZEW)
Downloads 734