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Tax Law & Policy eJournals

2,540,329 Total downloads

Viewing: 551 - 600 of 14,180 papers

551.

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 740
552.

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 739
553.

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 737
554.

Choice-of-Entity Decisions Under the New Tax Act

Law Notes, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 550
Number of pages: 8 Posted: 08 Feb 2018 Last Revised: 29 May 2018
Accepted Paper Series
Brooklyn Law School
Downloads 736
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 735
556.

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 733
557.

Property Rights, Coercion, and the Welfare State: The Libertarian Case for a Basic Income for All

The Independent Review, vol. 19, no. 4 (Spring 2015), pp. 515-529.
Number of pages: 15 Posted: 24 Mar 2015
Accepted Paper Series
University of San Diego
Downloads 733
558.

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 732
559.

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 731
560.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Working Paper Series
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 731
561.

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 730
562.

2011 Federal Tax Update

University of Washington School of Law Research Paper No. 2011-28
Number of pages: 64 Posted: 02 Nov 2011 Last Revised: 27 Aug 2012
Working Paper Series
Georgia State University College of Law
Downloads 729
563.

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 729
564.

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 728
565.

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 727
566.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 727
567.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Accepted Paper Series
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 727
568.

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 726
569.

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 726
570.

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 725
571.

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 725
572.

Retirees at Risk: The Precarious Promise of Post-Employment Health Benefits

Yale Journal of Health Policy, Law, and Ethics, Vol. 9, No. 2, 2009, U Illinois Law & Economics Research Paper No. LE09-021, Illinois Public Law Research Paper No. 09-04
Number of pages: 73 Posted: 07 Aug 2009 Last Revised: 01 Sep 2009
Accepted Paper Series
University of Illinois College of Law, affiliation not provided to SSRN and DLA Piper US LLP, Chicago
Downloads 724
573.

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 723
574.

The Path of the Law: Toward Legal Singularity

Number of pages: 11 Posted: 21 Apr 2016 Last Revised: 28 May 2016
Working Paper Series
University of Toronto - Faculty of Law
Downloads 721
575.

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 720
576.

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 720
577.

Reconsidering International Tax Neutrality

Tax Law Review, Vol. 64, P. 99, 2011, U of Penn, Inst for Law & Econ Research Paper No. 09-16
Number of pages: 31 Posted: 22 May 2009 Last Revised: 24 Oct 2014
Accepted Paper Series
University of Pennsylvania Law School
Downloads 720
578.

What Are We - Laborers, Factories, or Spare Parts? The Tax Treatment of Transfers of Human Body Materials

UGA Legal Studies Research Paper No. 09-015
Number of pages: 59 Posted: 30 Sep 2009 Last Revised: 03 Oct 2015
Working Paper Series
University of Georgia School of Law
Downloads 720
579.

IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT)

Number of pages: 119 Posted: 06 May 2018 Last Revised: 07 Mar 2019
Working Paper Series
Independent
Downloads 718
580.

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 717
581.

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 52 Posted: 05 Aug 2011 Last Revised: 27 Aug 2011
Working Paper Series
Georgetown University

Multiple version iconThere are 2 versions of this paper

Downloads 716
582.

Horizontal Monitoring: Some Procedural Tax Law Issues

in R. Russo (ed.), Tax Assurance, Deventer: Kluwer 2015
Number of pages: 18 Posted: 23 May 2015
Accepted Paper Series
Tilburg Law School
Downloads 715
583.

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: 18 Jan 2009
Working Paper Series
NYU - Graduate Tax Program
Downloads 715
584.

Back to School: The New Parameters of Funding a Grandchild's College Education

Journal of Retirement Planning, pp. 25-36, January-February 2008, U Illinois Law & Economics Research Paper No. LE08-008
Number of pages: 14 Posted: 13 Feb 2008 Last Revised: 14 Apr 2008
Accepted Paper Series
University of Illinois College of Law
Downloads 714
585.

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

Tuck School of Business Working Paper No. 2005-24
Number of pages: 37 Posted: 05 Aug 2005
Working Paper Series
Tilburg University - Center for Economic Research (CentER), Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 714
586.

Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper

Goh, P. J.,Cham, T. H. & Tay, A. G. M. (2017). Consumers' Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper. Journal of Global Business and Social Entrepreneurship (GBSE) Vol, 1, 17-23.
Number of pages: 7 Posted: 25 Oct 2017
Accepted Paper Series
Tunku Abdul Rahman University (UTAR), Universiti Tunku Abdul Rahman (UTAR) and Tunku Abdul Rahman University (UTAR)
Downloads 713
587.

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 713
588.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume - the Effect of Dividend Yield and Institutional Ownership

Number of pages: 47 Posted: 12 Oct 2003
Working Paper Series
University of Arizona - Department of Accounting and National University of Singapore (NUS)
Downloads 712
589.

The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?

ECB Working Paper No. 31
Number of pages: 36 Posted: 02 Dec 2002
Working Paper Series
Halle Institute for Economic Research and International Monetary Fund (IMF)
Downloads 712
590.

Reagan's Forgotten Tax Record

Tax Notes, Vol. 130, No. 8, 2011
Number of pages: 2 Posted: 24 Feb 2011
Accepted Paper Series
Independent
Downloads 711
591.

Tackling Shareholder Short-Termism and Managerial Myopia

Number of pages: 61 Posted: 07 Apr 2011 Last Revised: 08 Feb 2013
Working Paper Series
Texas Southern University - Thurgood Marshall School of Law
Downloads 708
592.

Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets

Journal of Finance, Forthcoming
Number of pages: 46 Posted: 24 Aug 2011 Last Revised: 01 Apr 2013
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 707
593.

Stock Option Analysis for the 2003 Treasury Regulations on Cost Sharing

Number of pages: 24 Posted: 05 Jan 2004
Working Paper Series
Chicago Partners
Downloads 705
594.

Auditor-Provided Tax Consulting, Knowledge Spillovers, and Reported Weaknesses in Internal Control

Number of pages: 47 Posted: 05 Jun 2007 Last Revised: 07 Jun 2013
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting and University of Hawaii at Manoa
Downloads 704
595.

Statistical, Identifiable and Iconic Victims and Perpetrators

Stanford Law and Economics Olin Working Paper No. 301
Number of pages: 23 Posted: 07 Mar 2005
Working Paper Series
Carnegie Mellon University - Department of Social and Decision Sciences, Carnegie Mellon University - Department of Psychology and Stanford Law School
Downloads 704
596.

The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand

(2005) 3 Pittsburgh Tax Review 72
Number of pages: 50 Posted: 06 May 2005 Last Revised: 26 Oct 2010
Working Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 704
597.

Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion

Number of pages: 34 Posted: 18 May 2004
Working Paper Series
University of Notre Dame - Department of Accountancy and Texas Christian University - M.J. Neeley School of Business
Downloads 703
598.

Tax Convergence and Globalization

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 10 Oct 2010
Working Paper Series
University of Michigan Law School
Downloads 703
599.

Proactive Tax Risk Management

Thomas Jefferson School of Law Research Paper No. 1435612
Number of pages: 36 Posted: 23 Sep 2009 Last Revised: 20 Jun 2011
Working Paper Series
Thomas Jefferson School of Law
Downloads 701
600.

The Case for the Carbon Tax: How to Overcome Politics and Find Our Green Destiny

Environmental Law Reporter, Vol. 39, No. 10118, 2009
Number of pages: 9 Posted: 23 Feb 2009
Accepted Paper Series
University of Oregon School of Law
Downloads 700