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Tax Law: Tax Law & Policy eJournal
48,203 Total downloads | Link to this page | Subscribe to this eJournal (requires login)

500 Most Recent Entries


Showing Papers 1 - 50 of 500
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Incl. Electronic Paper Slicing the Pie: A Call for Congress to Enact Single-Factor Payroll Apportionment of Interstate Business Revenue
Belmont Law Review, Vol. 4, p. 187, 2017, Belmont University College of Law Research Paper No. 2017-23
Michael Bowen
affiliation not provided to SSRN
Date Posted: May 26, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Taxation As a Catalyst for Sustainable National Development: Whither Nigeria
Temitayo Bello
Babcock University - School of Law and Security Studies
Date Posted: May 25, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Considering 'Citizenship Taxation': In Defense of FATCA
20 Florida Tax Review 335 (2017)
Young Ran (Christine) Kim
University of Utah, S.J. Quinney College of Law
Date Posted: May 25, 2017
Accepted Paper Series
69 downloads

Incl. Electronic Paper The American Health Care Act Would Toss the States a Hot Potato
State Tax Notes, Vol. 84, No. 6, 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Date Posted: May 24, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper Territoriality and the Original Intent of Subpart F
U of Michigan Law & Econ Research Paper No. 17-007, U of Michigan Public Law Research Paper No. 557
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 22, 2017
Last Revised: May 25, 2017
Working Paper Series
33 downloads

Incl. Electronic Paper In Retrospect of 40 Years, Another Look at Andrews’ Personal Deductions Argument: A Comparison of Charitable Contributions and Child-Care Expenses
DePaul Business & Commercial Law Journal Vol. 15:55, 2016
Limor Riza
Carmel Academic Center, School of Law
Date Posted: May 19, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Law and Economics of Taxation, Tax Avoidance and Tax Evasion; A Nigerian Template
Temitayo Bello
Babcock University - School of Law and Security Studies
Date Posted: May 19, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Taxation of Nigeria's Solid Mineral Resources: Prospects and Challenges
Kamoru Lawal
The University of Adelaide
Date Posted: May 19, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Poor Support/Rich Support: (Re)Viewing the American Social Welfare State
Florida Tax Review, 2017
Wendy A. Bach
University of Tennessee College of Law
Date Posted: May 18, 2017
Accepted Paper Series
56 downloads

Incl. Electronic Paper Payroll Tax & the Blockchain
Tax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17
Richard Thompson Ainsworth and Ville Viitasaari
NYU - Graduate Tax Program and Finnish Tax Administration
Date Posted: May 18, 2017
Accepted Paper Series
22 downloads

Incl. Electronic Paper Demonetisation in India and Its Tax Implications
Saurabh Jain and Amit Kamath
University of New England (Australia) - School of Law and Independent
Date Posted: May 18, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper The Private Ordering of Publicly Traded Partnerships
BYU Law Research Paper No. 17-13
Christine Hurt
Brigham Young University - J. Reuben Clark Law School
Date Posted: May 17, 2017
Working Paper Series
53 downloads

Incl. Electronic Paper Giving Credit Where Credit Is Due: Reducing Inequality with a Progressive State Tax Credit
Louisiana Law Review, Vol. 77, No. 2, p. 359, 2016
Eric A. Kades
William & Mary Law School
Date Posted: May 17, 2017
Last Revised: May 18, 2017
Accepted Paper Series
21 downloads

Incl. Electronic Paper Web Appendix for 'Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments'
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 17, 2017
Working Paper Series
15 downloads

Incl. Electronic Paper Promoção Dos Direitos Sociais, Redução Da Desigualdade E O Papel Da Tributação (Promotion of Social Rights, Reduction of Inequality and the Role of Taxation)
(RE)PENSANDO DIREITO - Revista do Curso de Graduação em Direito do Instituto Cenecista de Ensino Superior de Santo Ângelo - IESA, Vol. 5, No. 10, 2015,
Marcelo Quevedo do Amaral
Caixa Econômica Federal
Date Posted: May 16, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Pass-Through, Public Trading, and the Dubious Obstacle of Inside Basis Adjustments
U of Penn, Inst for Law & Econ Research Paper No. 17-20
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: May 16, 2017
Last Revised: May 17, 2017
Accepted Paper Series
74 downloads

Incl. Electronic Paper The Relationship between Tax Authorities, Large Multinationals and the Public
(2017) 71(5) Bulletin for International Taxation 243
Stephen Daly
King's College London – The Dickson Poon School of Law
Date Posted: May 16, 2017
Accepted Paper Series
26 downloads

Incl. Electronic Paper China
Capital Gains Taxation: A Comparative Analysis of Key Issues, Elgar, Forthcoming
Yan Xu
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Date Posted: May 15, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper The Life and Times of ESCs: A Defence?
Studies in the History of Tax Law: Volume 8 (P. Harris and D. de Cogan (eds), 2017), Forthcoming
Stephen Daly
King's College London – The Dickson Poon School of Law
Date Posted: May 15, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Tax Reform Act of 1986: Its Impact on the Real Estate Economy in the United States
Malcolm A Punter
Thomas Jefferson School of Law, Students
Date Posted: May 12, 2017
Working Paper Series
8 downloads

The History of the R&D Tax Credit: A Smoking Gun from a Cold War
Mirit Eyal-Cohen
University of Alabama - School of Law
Date Posted: May 12, 2017
Working Paper Series

Incl. Electronic Paper Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules
Journal of Passthrough Entities, Vol. 20, Pg. 15, 2017, Brooklyn Law School, Legal Studies Paper No. 505
Bradley T. Borden
Brooklyn Law School
Date Posted: May 10, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper The (Now Urgent) Case for State-Level Monitoring of Local Government Finances (or, One Way to Protect Localities from Trump's 'Potemkin Villages of Nothing')
NYU Journal of Legislation & Public Policy, Forthcoming
Darien Shanske
University of California, Davis - School of Law
Date Posted: May 10, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Straitjacket: Wider Implications of the Natural Property Rights Case That Regressive Taxation Is a Taking
University of California, Davis Law Review (2017 Forthcoming)
Eric A. Kades
William & Mary Law School
Date Posted: May 10, 2017
Last Revised: May 17, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Transition to Territoriality Without Plunder: A $725 Billion Tax
Tax Notes, Vol. 154, No. 9, p. 1135, February 29, 2017, U of Texas Law, Public Law Research Paper #672
Calvin H. Johnson
University of Texas at Austin - School of Law
Date Posted: May 08, 2017
Last Revised: May 24, 2017
Accepted Paper Series
18 downloads

Theoretical and Practical Aspects Regarding Tax Evasion and Tax Fraud (Aspecte teoretice şi practice privind evaziunea fiscală şi frauda fiscală)
International Scientific Conference ”Challenges and Strategies in Public Order and Safety”, Alexandru Ioan Cuza Police Academy - Bucharest, Romania May 17-18, 2017,
Gorun Diana Elena
Independent
Date Posted: May 08, 2017
Accepted Paper Series

Incl. Electronic Paper Losing Out in Powering Innovation: The Necessity of Introducing Research and Development Tax Incentives in Hong Kong
Hong Kong Law Journal, 2017, Volume 47, Part 1, 143—170,
Jingyi Wang
The University of Hong Kong
Date Posted: May 08, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper A Taxonomy for Tax Loopholes
55 Houston Law Review __, 2018 Forthcoming, UC Hastings Research Paper No. 244
Heather M. Field
University of California Hastings College of the Law
Date Posted: May 08, 2017
Last Revised: May 28, 2017
Accepted Paper Series
127 downloads

Incl. Electronic Paper Los trabajadores colombianos carecen de derechos sociales (Colombian Workers Without Social Rights)
César Augusto Giraldo
National University of Colombia
Date Posted: May 07, 2017
Working Paper Series
3 downloads

Carousel Method, the Method Used by Criminal Specialized Groups in Tax Evasion with Regard to Intra-Community Fraud (Metoda Caruselul, Cea Mai Utilizata Metodă De Către Grupările Specializate În Evaziune Fiscală, în ceea ce Privește Fraudele Intracomunitare)
International Scientific Conference ”Challenges and Strategies in Public Order and Safety”, Alexandru Ioan Cuza Police Academy - Bucharest, Romania May 17-18, 2017,
Adrian IACOB and Gabriel Nistorescu
Alexandru Ioan Cuza University - Police Academy and Independent
Date Posted: May 05, 2017
Accepted Paper Series

Incl. Electronic Paper Why Don't White Supremacists Pay Taxes?
Emory Law Journal Online, Forthcoming
Eric Franklin Amarante
University of Nevada, Las Vegas - William S. Boyd School of Law
Date Posted: May 05, 2017
Last Revised: May 11, 2017
Accepted Paper Series
128 downloads

Incl. Electronic Paper Legal Issues: IP Asset Valuation and IRS Scrutiny
Northwestern Public Law Research Paper No. 16-32
George H. Pike
Northwestern University Pritzker School of Law
Date Posted: May 04, 2017
Last Revised: May 25, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Internet Sales Tax Proposals Back on the Table
George H. Pike
Northwestern University Pritzker School of Law
Date Posted: May 04, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)
David Herzig
Valparaiso University Law School
Date Posted: May 04, 2017
Last Revised: May 05, 2017
Working Paper Series
64 downloads

Policy Forum: The Uneasy Case for a Canadian Patent Box
Canadian Tax Journal, 2017, Vol. 65, No. 1, p. 61
Robin Boadway and Jean-Francois Tremblay
Queen's University and University of Ottawa - Department of Economics
Date Posted: May 04, 2017
Working Paper Series

Incl. Electronic Paper The Future of Lower-Income Students in Higher Education: Rethinking the Pell Program and Federal Tax Incentives
University of Georgia School of Law Legal Studies Research Paper No. 2017-17
Camilla E. Watson
University of Georgia Law School
Date Posted: May 04, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper Amazon vs. Commissioner: Has Cost Sharing Outlived Its Usefulness?
U of Michigan Law & Econ Research Paper No. 17-003, U of Michigan Public Law Research Paper No. 551
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 02, 2017
Last Revised: May 13, 2017
Working Paper Series
70 downloads

Incl. Electronic Paper Entrepreneurship Incentives for Resource-Constrained Firms
Handbook of Law and Entrepreneurship, Forthcoming, U of Texas Law, Public Law Research Paper No. 669
Susan C. Morse
University of Texas at Austin - School of Law
Date Posted: April 29, 2017
Last Revised: May 17, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Role of Ethical Beliefs, Perceptions of Taxation, and Knowledge of Tax Laws on Restaurant Servers’ Tip Reporting Intentions
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 4, 2016
K. Bryan Menk and Marsha Mitsouko Huber
Duquesne University and Youngstown State University
Date Posted: April 28, 2017
Accepted Paper Series
28 downloads

From the Invisible Hand to the Invisible Woman: A Gender Perspective on the Tax Policy Discourse on Social Tax Expenditures
Provencher, Annick, "From the Invisible Hand to the Invisible Woman: A Gender Perspective on the Tax Policy Discourse on Social Tax Expenditures" (2017) 29:1 Canadian Journal of Women and the Law, 110-156.
Annick Provencher
Faculty of Law - University of Montreal
Date Posted: April 28, 2017
Accepted Paper Series

Incl. Electronic Paper Updating and Indexing Legal Framework Applicable Tax Investigations
Cristina-Mihaela Nagy and Alunica Morariu
Independent and Stefan cel Mare University
Date Posted: April 27, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Can New York Publish President Trump's State Tax Returns?
127 Yale Law Journal Forum 62 (2017)
Daniel Jacob Hemel
University of Chicago Law School
Date Posted: April 27, 2017
Last Revised: May 23, 2017
Accepted Paper Series
213 downloads

Incl. Electronic Paper Testing for Regulatory Penalties: Insuring the Health of Federalism in the Age of Obamacare
West Virginia Law Review, Vol. 119, No. 1, 2016
Steven Z. Hodaszy
Robert Morris University
Date Posted: April 26, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Short-Circuiting the New Major Questions Doctrine
Vanderbilt Law Review En Banc, Vol. 70, pp. 147-163, 2017, Ohio State Public Law Working Paper No. 394, University of Georgia School of Law Legal Studies Research Paper No. 2017-18
Kent H. Barnett and Christopher J. Walker
University of Georgia Law School and Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: April 26, 2017
Last Revised: May 17, 2017
Accepted Paper Series
83 downloads

Incl. Electronic Paper The New Welfare Rights
Brooklyn Law Review, Forthcoming, Univ. of Wisconsin Legal Studies Research Paper No. 1413
Susannah Camic Tahk
University of Wisconsin Law School
Date Posted: April 25, 2017
Last Revised: May 19, 2017
Accepted Paper Series
78 downloads

Incl. Electronic Paper Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)
Eduart Gjokutaj
ALTAX
Date Posted: April 25, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper Shareholder Wealth Effects of Border Adjustment Taxation
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: April 24, 2017
Working Paper Series
123 downloads

Incl. Electronic Paper Taxation and Investment in a 3rd World Economy: A First World Approach
Omosebi Ademola Olajide
University of Oxford, Students
Date Posted: April 22, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper Optimal Redistributional Instruments in Tax Policy and Law & Economics: Survey and Assessment
U of Penn, Inst for Law & Econ Research Paper No. 17-17
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: April 22, 2017
Working Paper Series
60 downloads

Incl. Fee Electronic Paper The Impact of Tax on the Prospects of Achieving Target Retirement Wealth in Australian Default Superannuation Plans
Australian Tax Forum, Vol. 32(1), 2017
Lisa Samarkovski, Richard Copp, Osei K. Wiafe and Brett Freudenberg
Griffith University, Griffith Business School, Department of Accounting, Finance and Economics, Students, Griffith University - Griffith Business School, Griffith University and Griffith University - Griffith Business School
Date Posted: April 20, 2017
Accepted Paper Series
1 downloads


 

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