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Tax Law & Policy eJournals

2,806,119 Total downloads

Viewing: 151 - 200 of 15,253 papers

151.

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,754
152.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,746
153.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,743
154.

Grantor Trusts and Income Tax Reporting Requirements: A Primer

Probate Practice Reporter, Vol. 13, No. 1, 2001
Number of pages: 9 Posted: 14 Jul 2006
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP and Pace University School of Law
Downloads 1,738
155.

The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income

U of Penn, Inst for Law & Econ Research Paper No. 07-20, U of Penn Law School, Public Law Research Paper No. 07-32, William & Mary Law Review, Vol. 50, No. 1, 2008
Number of pages: 48 Posted: 19 Aug 2007 Last Revised: 12 Nov 2008
Working Paper Series
University of Pennsylvania Law School
Downloads 1,731
156.

Corporate Tax Risk and Tax Avoidance: New Approaches

British Tax Review, Vol. 1, pp. 74-116, 2009, Oxford Legal Studies Research Paper No. 13/2009
Number of pages: 44 Posted: 16 Apr 2009 Last Revised: 23 Apr 2009
Accepted Paper Series
University of Oxford - Faculty of Law, University of Victoria - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 1,713
157.

Ethical Issues in Outsourcing Accounting and Tax Services

Number of pages: 10 Posted: 02 Feb 2005
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,691
158.

A Guide to the GOP Tax Plan – The Way to a Better Way

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 788
Number of pages: 67 Posted: 05 Jan 2017 Last Revised: 08 Feb 2017
Working Paper Series
University of Chicago - Law School
Downloads 1,683
159.

Neuroeconomics and Rationality

George Mason Law & Economics Research Paper No. 05-13
Number of pages: 22 Posted: 23 Jun 2005
Accepted Paper Series
George Mason University - Antonin Scalia Law School, Faculty and George Mason University - Department of Economics
Downloads 1,675
160.

How Big are the Tax Benefits of Debt?

Number of pages: 65 Posted: 01 Jul 1998
Working Paper Series
Duke University
Downloads 1,674
161.

An Economic Analysis of Anti-Tax Avoidance Doctrines

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 1,658
162.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,655
163.

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012
Accepted Paper Series
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads 1,652
164.

The Case for For-Profit Charities

University of Chicago Law & Economics, Olin Working Paper No. 304
Number of pages: 26 Posted: 08 Sep 2006
Working Paper Series
University of Chicago - Law School and University of Chicago - Law School
Downloads 1,649
165.

The Reputational Costs of Tax Avoidance

Contemporary Accounting Research, Vol. 31, No. 4, 2014
Number of pages: 45 Posted: 17 Jan 2012 Last Revised: 28 Sep 2017
Accepted Paper Series
University of Chicago - Booth School of Business, University of North Carolina at Chapel Hill and Brigham Young University
Downloads 1,646
166.

Blockchain (Distributed Ledger Technology) Solves VAT Fraud

Boston Univ. School of Law, Law and Economics Research Paper No. 16-41
Number of pages: 25 Posted: 19 Oct 2016
Working Paper Series
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 1,630
167.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
Working Paper Series
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 1,625
168.

Firm Performance, Capital Structure and the Tax Benefits of Employee Stock Options

Number of pages: 39 Posted: 22 Feb 2002
Working Paper Series
University of Arizona - Department of Finance and University of Pittsburgh - Finance Group
Downloads 1,625
169.

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

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 1,621
170.

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law

Bulletin for International Taxation, April 2008, Victoria University of Wellington Legal Research Paper No. 133/2017
Number of pages: 21 Posted: 22 Sep 2009 Last Revised: 05 Oct 2017
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 1,617
171.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 1,612
172.

The Nature and Purposes of Double Taxation Agreements and the Issues Which the Interpretation of Such Agreements May Give Rise

Number of pages: 19 Posted: 14 Mar 2012 Last Revised: 16 Mar 2012
Working Paper Series
affiliation not provided to SSRN
Downloads 1,612
173.

Taxation and the Financial Sector

NYU School of Law, Public Law Research Paper No. 10-30, NYU Law and Economics Research Paper No. 10-25
Number of pages: 29 Posted: 09 May 2010 Last Revised: 22 Sep 2012
Working Paper Series
University of North Carolina Kenan-Flagler Business School, New York University School of Law and University of Michigan, Stephen M. Ross School of Business
Downloads 1,611
174.

Dilema Familiar moral sobre Impuestos y Respuestas de Lectores (Tax Dilemma About Family Taxes and Answers from Readers)

Number of pages: 50 Posted: 25 Jan 2016 Last Revised: 24 Jan 2018
Working Paper Series
IESE Business School
Downloads 1,598
175.

Dividends and Politics (Revised)

ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Number of pages: 68 Posted: 05 Feb 2005
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law, IE Business School, IE University and University of Cambridge - Faculty of Law
Downloads 1,588
176.

A Consideration of an LLC for a 501(C)(3) Nonprofit Organization

William Mitchell Law Review, Vol. 38, pp. 627-77, 2012, Drake University Law School Research Paper No. 12-24
Number of pages: 52 Posted: 09 Oct 2012 Last Revised: 28 Jan 2014
Accepted Paper Series
Drake University Law School
Downloads 1,573
178.

The Law of the Platform

Minnesota Law Review, 2016, San Diego Legal Studies Paper No. 16-212
Number of pages: 56 Posted: 07 Mar 2016
Accepted Paper Series
University of San Diego School of Law
Downloads 1,559
179.

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond

47 Idaho Law Review 385 (2011)
Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 24 Jul 2012
Accepted Paper Series
University of Idaho College of Law and University of Maine School of Law
Downloads 1,538
180.

Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Contemporary Accounting Research, Vol. 25, No. 2, 2008
Number of pages: 32 Posted: 27 Apr 2006 Last Revised: 26 Feb 2008
Working Paper Series
Texas Tech University - Area of Accounting, Arizona State University (ASU) - School of Accountancy and University of Nebraska at Lincoln - School of Accountancy
Downloads 1,519
181.

The Qualified Privilege Against Discovery of Federal Income Tax Returns

Pittsburgh Tax Review, Vol. 5, p. 173, 2008
Number of pages: 31 Posted: 23 Mar 2007 Last Revised: 25 Jul 2008
Accepted Paper Series
Abelman, Frayne & Schwab
Downloads 1,514
182.

Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal

Taxes - The Tax Magazine, Forthcoming
Number of pages: 24 Posted: 21 Nov 2007 Last Revised: 10 Feb 2008
Accepted Paper Series
University of Florida College of Law
Downloads 1,513
183.

Fifty State Series: L3C & B Corporation Legislation Table

Suffolk University Law School Research Paper No. 10-11
Number of pages: 69 Posted: 01 Mar 2010 Last Revised: 12 Sep 2017
Working Paper Series
Suffolk University Law School
Downloads 1,509
184.

Regulatory Arbitrage

U of Colorado Law Legal Studies Research Paper No. 10-11
Number of pages: 67 Posted: 09 Mar 2010
Working Paper Series
UC-Irvine School of Law
Downloads 1,508
185.

The Debt-Equity Distinction

Banking and Finance Law Review, Vol. 26
Number of pages: 22 Posted: 21 Jan 2011 Last Revised: 26 Aug 2011
Accepted Paper Series
University of Saskatchewan
Downloads 1,502
186.

Why Do Firms Hold so Much Cash? A Tax-Based Explanation

AFA 2006 Boston Meetings Paper
Number of pages: 44 Posted: 03 Feb 2005
Working Paper Series
Harvard University - Business School (HBS), University of Texas at Austin - Department of Finance, University of Texas at Austin - Department of Finance and University of Melbourne - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,502
187.

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 1,499
188.

Financial and Tax Accounting: Transparency and 'Truth'

TAX AND CORPORATE GOVERNANCE, Schön, ed., Springer Science, 2008 , Oxford Legal Studies Research Paper No. 2/2008
Number of pages: 34 Posted: 21 Jan 2008
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 1,498
189.

Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms

Number of pages: 39 Posted: 25 Sep 2015
Working Paper Series
University of Cologne and Universität zu Köln
Downloads 1,488
190.

The Gig Economy & The Future of Employment and Labor Law

University of San Francisco Law Review, Forthcoming, San Diego Legal Studies Paper No. 16-223
Number of pages: 16 Posted: 10 Oct 2016 Last Revised: 14 Oct 2016
Accepted Paper Series
University of San Diego School of Law
Downloads 1,485
191.

The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong

Number of pages: 19 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and Hong Kong Baptist University
Downloads 1,482
192.

Earnings Management and Deferred Tax

Number of pages: 37 Posted: 06 Nov 2002
Working Paper Series
Cardiff Business School and University of Bath - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,481
193.

The Taxman Cometh: Does Tax Uncertainty Affect Corporate Cash Holdings?

Review of Accounting Studies, September 2017, Volume 22, Issue 3, pp 1198–1228 , Kenan Institute of Private Enterprise Research Paper No. 18-1
Number of pages: 47 Posted: 11 Jul 2013 Last Revised: 04 May 2018
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina at Chapel Hill and UCLA Anderson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,477
194.

Depreciating Licenses

Number of pages: 39 Posted: 09 Mar 2016 Last Revised: 25 Jan 2018
Working Paper Series
Microsoft and University of Chicago - Booth School of Business
Downloads 1,467
195.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,459
196.

Deductio Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations

Number of pages: 44 Posted: 24 Feb 2008 Last Revised: 01 Dec 2008
Working Paper Series
New York University (NYU) - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,458
197.

Transferable Sharing Rights: A Theoretical Model for Regulating Airbnb and the Short-Term Rental Market

Number of pages: 8 Posted: 24 Oct 2014
Working Paper Series
University of Idaho College of Law - Boise
Downloads 1,454
198.

Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity

European Journal of Risk Regulation, Issue 4, 2011
Number of pages: 10 Posted: 19 Oct 2011
Accepted Paper Series
HEC Paris - Tax & Law and FratiniVergano-European Lawyers
Downloads 1,442
199.

On Transfer Pricing Conceptual Thoughts on the Nature of the Multinational Firm

IIMA Working Paper No. 2005-11-03
Number of pages: 20 Posted: 11 Jan 2006
Working Paper Series
GTP GlobalTransferPricing Business Solutions GmbH and SAVYVA GmbH
Downloads 1,440
200.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School
Downloads 1,440