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Tax Law & Policy eJournals

2,827,083 Total downloads

Viewing: 201 - 250 of 15,313 papers

201.

Tax Policy Analysis: The Introduction of a Russian Tax Amnesty

GSU Andrew Young School of Policy Studies Working Paper No. 98-6
Number of pages: 10 Posted: 21 Nov 2003
Working Paper Series
Tulane University and Andrew Young School of Policy Studies
Downloads 1,441
202.

The Economics of Tax Law

Oxford Handbook of Law and Economics, edited by Francesco Parisi, Forthcoming, NYU School of Law, Public Law Research Paper No. 14-04, NYU Law and Economics Research Paper No. 14-06
Number of pages: 32 Posted: 19 Jan 2014 Last Revised: 14 Feb 2014
Accepted Paper Series
New York University School of Law
Downloads 1,441
203.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Accepted Paper Series
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)

Multiple version iconThere are 2 versions of this paper

Downloads 1,436
204.

Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems

Number of pages: 25 Posted: 24 Jun 2004
Accepted Paper Series
Fordham University School of Law
Downloads 1,433
205.

A Field Guide to Cancellation of Debt Income

The Tax Lawyer, Vol. 63, p. 415, Winter 2010, UC Davis Legal Studies Research Paper No. 195, University of Florida Levin College of Law Research No. 2009-33
Number of pages: 56 Posted: 01 Sep 2009 Last Revised: 22 Apr 2010
Working Paper Series
University of California, Davis - School of Law and University of Florida - Levin College of Law
Downloads 1,432
206.

Replacing the Income Tax with a Progressive Consumption Tax

Number of pages: 73 Posted: 23 Sep 2003
Working Paper Series
New York University School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,428
207.

Giving Useful Tax Planning Advice

Tax Notes, Vol. 134, No. 10, p. 1299, 2012
Number of pages: 7 Posted: 06 Mar 2012
Accepted Paper Series
University of California, Hastings College of the Law
Downloads 1,423
208.

Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes

University of Florida Levin College of Law Research Paper No. 2008-09, Virginia Tax Review, Vol. 28, No. 79, 2008
Number of pages: 87 Posted: 15 Mar 2008 Last Revised: 10 Sep 2015
Working Paper Series
University of Florida Levin College of Law
Downloads 1,417
209.

Empirical Tax Research in Accounting: A Discussion

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 1,416
210.

Property Is Only Another Name for Monopoly

Journal of Legal Analysis, Forthcoming
Number of pages: 110 Posted: 05 Aug 2016 Last Revised: 05 Feb 2017
Accepted Paper Series
University of Chicago - Law School and Microsoft
Downloads 1,408
211.

What the BEPS?

University of Florida Levin College of Law Research Paper No. 15-40
Number of pages: 62 Posted: 14 Mar 2014 Last Revised: 09 Dec 2015
Working Paper Series
University of Florida Levin College of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,395
212.

Federal Income Taxation of Medical Marijuana Businesses

Tax Lawyer, Vol. 66, No. 2, 2013, U Denver Legal Studies Research Paper No. 13-38
Number of pages: 55 Posted: 13 Aug 2013
Working Paper Series
University of Denver Sturm College of Law
Downloads 1,394
213.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,392
214.

Of Constitutional Decapitation and Healthcare

Tax Notes, Vol. 128, No. 2, July 12, 2010
Number of pages: 27 Posted: 15 Apr 2010 Last Revised: 24 Sep 2015
Accepted Paper Series
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 1,390
215.

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

Journal of Finance, forthcoming, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper, MIT Sloan Research Paper No. 4741-09
Number of pages: 56 Posted: 04 Feb 2009 Last Revised: 04 Jun 2010
Working Paper Series
University of Chicago Law School, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,390
216.

Tax Planning as Part of a Tax Risk Management Process

Thomas Jefferson School of Law Research Paper No. 1482423
Number of pages: 88 Posted: 04 Oct 2009 Last Revised: 24 May 2010
Working Paper Series
Thomas Jefferson School of Law
Downloads 1,388
217.

Transparent Predictions

University of Illinois Law Review, Vol. 2013, No. 4, 2013
Number of pages: 68 Posted: 12 Sep 2013
Accepted Paper Series
University of Haifa - Faculty of Law
Downloads 1,388
218.

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 1,386
219.

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 1,383
220.

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Number of pages: 48 Posted: 21 Feb 2007
Working Paper Series
Duke University and University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,382
221.

An Empirical Examination of Corporate Tax Noncompliance

Ross School of Business Paper No. 1025
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Texas at Austin - McCombs School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,379
222.

Evaluating the New US Pass-Through Rules

British Tax Review, Issue 1, 2018, NYU Law and Economics Research Paper No. 18-08, NYU School of Law, Public Law Research Paper No. 18-25
Number of pages: 21 Posted: 22 Mar 2018 Last Revised: 28 Apr 2018
Accepted Paper Series
New York University School of Law
Downloads 1,377
223.

Efficiency in Private Control Sales – The Case for Mandatory Bids

LSE Legal Studies Working Paper No. 8/2010
Number of pages: 43 Posted: 14 Jun 2010 Last Revised: 28 Feb 2012
Working Paper Series
London School of Economics - Law Department
Downloads 1,375
224.

Zotero - A Manual for Electronic Legal Referencing

Victoria University of Wellington Legal Research Paper No. 18/2012
Number of pages: 60 Posted: 03 Apr 2012 Last Revised: 29 Mar 2015
Accepted Paper Series
Victoria University of Wellington and Victoria University of Wellington - Faculty of Law
Downloads 1,373
225.

Taxation and Public Finance: A Philosophical and Ethical Approach

Number of pages: 84 Posted: 05 Nov 2003
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,370
226.

Transfer Pricing: The CUP -- Case Studies: Australia, US, UK, Norway and Canada

66 Tax Notes International 465 (April 30, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-12
Number of pages: 34 Posted: 29 Feb 2012 Last Revised: 02 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 1,364
227.

Analyzing the Impact of the New Health Care Reform Legislation on Older Americans

Elder Law Journal, Vol. 18, No. 2, 2011, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-07
Number of pages: 36 Posted: 22 Jan 2011 Last Revised: 14 Jul 2011
Accepted Paper Series
University of Illinois College of Law
Downloads 1,358
228.

Design of a Carbon Tax

U of Chicago Law & Economics, Olin Working Paper No. 447, U of Chicago, Public Law Working Paper No. 254
Number of pages: 67 Posted: 09 Jan 2009
Working Paper Series
Tufts University - Department of Economics and University of Chicago - Law School
Downloads 1,356
229.

Federal Tax Crimes, 2013

Number of pages: 849 Posted: 07 Feb 2013
Working Paper Series
affiliation not provided to SSRN
Downloads 1,356
230.

Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear

Emory Public Law Research Paper No. 9-58
Number of pages: 16 Posted: 07 Apr 2009
Working Paper Series
Harvard Law School
Downloads 1,356
231.

China's Golden Tax Project: A Technological Strategy for Reducing VAT Fraud

Peking University Journal of Legal Studies, Vol. 4, pp. 1-33 (2013), University of Washington School of Law Research Paper No. 2013-33
Number of pages: 34 Posted: 19 Jul 2010 Last Revised: 18 May 2016
Accepted Paper Series
University of Washington - School of Law and The University of Hong Kong - Faculty of Law
Downloads 1,354
232.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,347
233.

Ten Estate Planning Advantages of Limited Liability Companies

Tax Notes, Vol. 70, p. 998, 1996, University of Cincinnati Public Law Research Paper No. 10-06
Number of pages: 7 Posted: 13 Feb 2010
Accepted Paper Series
Pepperdine University - Rick J. Caruso School of Law
Downloads 1,346
234.

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

Number of pages: 50 Posted: 23 Feb 2000
Working Paper Series
University of Pennsylvania Carey Law School and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 1,343
235.

The Effective Tax Rate of the Largest US and EU Multinationals

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 18 Sep 2012
Working Paper Series
University of Michigan Law School and Ben-Gurion University of the Negev
Downloads 1,341
236.

Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena

Number of pages: 76 Posted: 24 Apr 2009
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management
Downloads 1,340
237.

Effects of Strategic Tax Behaviors on Corporate Governance

Number of pages: 30 Posted: 13 Mar 2009 Last Revised: 17 Apr 2009
Working Paper Series
University of Milano-Bicocca - School of Law
Downloads 1,332
238.

European VAT - General Principles

Number of pages: 15 Posted: 20 Nov 2007
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 1,329
239.

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 14
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 1,326
240.

Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?

Journal of Development Studies, Vol. 43, No. 8, pp. 1501-1519, 2006
Number of pages: 38 Posted: 05 Aug 2005 Last Revised: 15 Jun 2010
Accepted Paper Series
London School of Economics and Political Science (LSE)
Downloads 1,325
241.

International Tax Relations: Theory and Implications

Tax Law Review, Vol. 60, p. 83, 2007, Boston College Law School Research Paper No. 97
Number of pages: 72 Posted: 10 May 2006 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College - Law School
Downloads 1,321
242.

Corporations, Society and the State: A Defense of the Corporate Tax

Number of pages: 47 Posted: 11 Mar 2004
Working Paper Series
University of Michigan Law School
Downloads 1,316
243.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Working Paper Series
University of Michigan Law School
Downloads 1,314
244.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,313
245.

A Conceptual Framework for the Regulation of Cryptocurrencies

82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16 Posted: 15 Oct 2014 Last Revised: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,312
246.

Comparability in the Pharmaceutical Industry for Transfer Pricing Purposes

Leiden University School of Law Working Paper
Number of pages: 29 Posted: 17 Jun 2003
Working Paper Series
Lacaz Martins, Halembeck, Pereira Neto, Gurevich & Schoueri - Advogados
Downloads 1,309
247.

Tax Compliance

ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008
Number of pages: 31 Posted: 20 Sep 2008
Accepted Paper Series
University of Bologna
Downloads 1,309
248.

Do Dividend Clienteles Exist? Evidence on Dividend Preferences of Retail Investors

Number of pages: 37 Posted: 02 Jan 2004
Working Paper Series
Duke University and University of Miami - Miami Herbert Business School
Downloads 1,308
249.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 27 Oct 2010
Working Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 1,306
250.

Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries

Number of pages: 44 Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads 1,306