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Tax Law & Policy eJournals

2,805,784 Total downloads

Viewing: 101 - 150 of 15,252 papers

101.

The Relation between Financial and Tax Reporting Measures of Income

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 2,171
102.

Synthetic Leases: Structured Finance, Financial Accounting and Tax Ownership

Number of pages: 55 Posted: 19 Apr 2000
Accepted Paper Series
Florida State University College of Law
Downloads 2,170
103.

The Demand for Tax Haven Operations

Number of pages: 27 Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 2,161
104.

Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework

Number of pages: 68 Posted: 05 Dec 2013
Working Paper Series
University of Muenster
Downloads 2,118
105.

Ranking Law Schools: Using Ssrn to Measure Scholarly Performance

Indiana Law Journal (Symposium on The Next Generation of Law School Rankings), Vol. 81, 2006, U of Texas law, Law and Econ Research Paper No. 52, U of Cincinnati Public Law Research Paper No. 05-14
Number of pages: 57 Posted: 17 Aug 2005
Accepted Paper Series
Northwestern University - Pritzker School of Law and Pepperdine University - Rick J. Caruso School of Law
Downloads 2,100
106.

Offshore Accounts: Insider’s Summary of FATCA and its Potential Future

Villanova Law Review, Vol. 57, No. 3, 2012, Villanova Law/Public Policy Research Paper No. 2011-24
Number of pages: 27 Posted: 08 Dec 2011 Last Revised: 01 Mar 2012
Accepted Paper Series
Villanova University School of Law and Graduate Tax Program
Downloads 2,096
107.

Global Taxation of Cross Border E-Commerce Income

Virginia Tax Review, Vol. 31, No. 4, 2012
Number of pages: 56 Posted: 26 Jul 2012 Last Revised: 04 Dec 2017
Accepted Paper Series
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 2,091
108.

The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint

Columbia Journal of Tax Law, Vol. 8, No. 117, 2017, Columbia Law and Economics Working Paper No. 557
Number of pages: 53 Posted: 03 Feb 2017 Last Revised: 01 May 2017
Accepted Paper Series
Columbia Law School
Downloads 2,089
109.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,087
110.

Tax Theories and Tax Reform

SMU Law Review, Vol. 59, 2006, SMU Dedman School of Law Legal Studies Research Paper No. 3
Number of pages: 21 Posted: 17 Apr 2007 Last Revised: 27 Apr 2018
Accepted Paper Series
Southern Methodist University - Dedman School of Law
Downloads 2,082
111.

To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond

Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009 , University of Illinois Law & Economics Research Paper No. LE09-026
Number of pages: 6 Posted: 23 Sep 2009 Last Revised: 10 Oct 2009
Accepted Paper Series
University of Illinois College of Law
Downloads 2,076
112.

Using Nonfinancial Measures to Assess Fraud Risk

Number of pages: 49 Posted: 28 Feb 2006 Last Revised: 20 Jul 2009
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University

Multiple version iconThere are 2 versions of this paper

Downloads 2,055
113.

The Transfer Pricing Problem: A Global Proposal for Simplification

Tax Lawyer, Summer 2006
Number of pages: 40 Posted: 03 Oct 2008
Accepted Paper Series
London School of Economics - Law Department
Downloads 2,031
114.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Loyola-LA Legal Studies Paper No. 2007-37
Number of pages: 64 Posted: 03 Oct 2007 Last Revised: 27 Jul 2014
Working Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 2,030
115.

Moving Money: International Financial Flows, Taxes, & Money Laundering

Hastings International and Comparative Law Review, Vol. 37, No. 1 - Winter 2014, U of Alabama Legal Studies Research Paper No. 2348144, Case Legal Studies Research Paper No. 2013-21
Number of pages: 123 Posted: 04 Nov 2013 Last Revised: 06 Jun 2014
Accepted Paper Series
Case Western Reserve University School of Law and Texas A&M School of Innovation
Downloads 2,025
116.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,987
117.

Expectations and Expatriations: A Long-Run Event Study

U of Chicago, Public Law Working Paper No. 445
Number of pages: 51 Posted: 15 Aug 2013 Last Revised: 24 Apr 2017
Working Paper Series
University of Iowa Tippie College of Business
Downloads 1,973
118.

Double Taxation Avoidance Agreements in India

Number of pages: 10 Posted: 05 Mar 2014
Working Paper Series
West Bengal National University of Juridical Sciences
Downloads 1,963
119.

Contingent Consideration: The Taxation of Earnouts and Escrows

Mergers and Acquisitions: The Monthly Tax Journal, Vol. 2, No. 3, pp. 3-17, July 2001
Number of pages: 16 Posted: 28 Jan 2005
Accepted Paper Series
Independent and Thompson Hine LLP
Downloads 1,949
120.

What Drives Views on Government Redistribution and Anti-Capitalism: Envy or a Desire for Social Dominance?

Northwestern Law & Economics Research Paper No. 06-10, Northwestern Public Law Research Paper No. 06-29
Number of pages: 41 Posted: 20 Nov 2006 Last Revised: 16 Mar 2011
Working Paper Series
Downloads 1,949
121.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 1,942
122.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Working Paper Series
University of Michigan Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,940
123.

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

Number of pages: 160 Posted: 06 May 2018 Last Revised: 03 Jun 2020
Working Paper Series
Independent
Downloads 1,939
124.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads 1,932
125.

Just Say No: Corporate Taxation and Corporate Social Responsibility

U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35 Posted: 10 Apr 2014 Last Revised: 12 Nov 2014
Working Paper Series
University of Michigan Law School
Downloads 1,925
126.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,921
127.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,908
128.

Travails in Tax: Kpmg and the Tax-Shelter Controversy

LEGAL ETHICS: LAW STORIES, Chapter 3, Deborah L. Rhode & David J. Luban, eds., Foundation Press, 2006, NYLS Legal Studies Research Paper No. 04/05-25
Number of pages: 27 Posted: 17 May 2005
Accepted Paper Series
New York Law School
Downloads 1,904
129.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41 Posted: 14 Jan 2007
Working Paper Series
University of Michigan Law School
Downloads 1,896
130.

The Tax Treaties Myth

Number of pages: 54 Posted: 28 Mar 2003
Accepted Paper Series
University of Oxford, Faculty of Law
Downloads 1,881
131.

Corporate Tax Avoidance

Number of pages: 27 Posted: 16 Jan 2004
Working Paper Series
University of Chicago - Law School
Downloads 1,878
132.

Comparative Income Taxation: A Structural Analysis. 2nd Edition

Boston College Legal Studies Paper No. 50
Number of pages: 3 Posted: 15 Nov 2004
Accepted Paper Series
Boston College Law School and Goodmans LLP Toronto
Downloads 1,874
133.

Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries

UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Number of pages: 72 Posted: 20 Sep 2005
Accepted Paper Series
University of California, Los Angeles (UCLA) - School of Law and University of Toronto - Joseph L. Rotman School of Management
Downloads 1,874
134.

Taking Back the Law School Classroom: Using Technology to Foster Active Student Learning

Journal of Legal Education, Vol. 54, p. 551, 2004, Univ. of Cincinnati Public Law Research Paper No. 04-6
Number of pages: 39 Posted: 24 May 2004
Accepted Paper Series
Pepperdine University - Rick J. Caruso School of Law and University of Missouri School of Law
Downloads 1,873
135.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,872
136.

When Does Tax Avoidance Result in Tax Uncertainty?

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 06 Jan 2014 Last Revised: 21 Jul 2018
Accepted Paper Series
Duke University - Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill
Downloads 1,863
137.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,852
138.

Taxation and the Sabbatical: Doctrine, Planning and Policy

Tax Lawyer, Vol. 63, No. 3, 2010
Number of pages: 70 Posted: 06 Apr 2010 Last Revised: 29 Apr 2010
Accepted Paper Series
Georgia Institute of Technology and University of Idaho College of Law
Downloads 1,849
140.

Guide to the Internal Revenue Service Decision-Making Process Under Section 501(c)(3) for Journalism and Publishing Non-Profit Organizations

Berkman Center Research Publication No. 2012-8
Number of pages: 31 Posted: 03 Apr 2012
Accepted Paper Series
Berkman Center for Internet & Society
Downloads 1,824
141.

The Lessons of Stateless Income

Tax Law Review, Vol. 65, p. 99, 2011, USC CLEO Research Paper No. C11-2, USC Law Legal Studies Paper No. 11-7
Number of pages: 75 Posted: 26 Mar 2011 Last Revised: 12 Nov 2013
Accepted Paper Series
University of Southern California Gould School of Law
Downloads 1,824
142.

Beyond Chance? The Persistence of Performance in Online Poker

PLoS ONE 10(3): e0115479, March 2015
Number of pages: 35 Posted: 15 Aug 2012 Last Revised: 03 Mar 2015
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Vrije Universiteit Amsterdam and VU Amsterdam - School of Business and Economics
Downloads 1,792
143.

The Problem with Stuffing Allocations

Tax Notes, Vol. 141, No. #7, 2013
Number of pages: 20 Posted: 18 Nov 2013
Accepted Paper Series
Cravath, Swaine & Moore LLP
Downloads 1,788
144.

Tax Evasion and Ethics: A Demographic Study of 33 Countries

Number of pages: 20 Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads 1,785
145.

The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?

U of Penn, Inst for Law & Econ Research Paper No. 07-14, University of Chicago Law Review, Vol. 75, 2008, U of Penn Law School, Public Law Research Paper No. 07-28
Number of pages: 83 Posted: 26 Jun 2007 Last Revised: 11 Mar 2013
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,773
146.

Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

British Tax Review, pp. 332-357, 2004, Oxford Legal Studies Research Paper No. 14/2006
Number of pages: 27 Posted: 02 May 2006
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 1,772
147.

Ethical Issues in Transfer Pricing

Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,770
148.

Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals

Edmond J. Safra Working Paper No. 56
Number of pages: 54 Posted: 18 Feb 2015 Last Revised: 25 Feb 2015
Working Paper Series
University of Auckland - Dept. of Philosophy and University of Toronto
Downloads 1,766
149.

Globalization, Tax Competition and the Future of Tax Systems

IMF Working Paper No. 96/141
Number of pages: 21 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,764
150.

How Much Will Firms Pay for Earnings that Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings

Number of pages: 45 Posted: 03 Dec 2002
Working Paper Series
University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill

Multiple version iconThere are 2 versions of this paper

Downloads 1,759