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SSRN eLibrary Search Results
JEL Code: K34
788,832 Total downloads
Showing Papers 1,101 - 1,150 of 3,829
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Incl. Electronic Paper Уплата Налога На Добавленную Стоимость по Ошибке как Основание Для Требования Его Возврата Вследствие Неосновательного Обогащения Государства (Для Российских Читателей) (Mistakenly Paid Value Added Tax and Unjust Enrichment: The Cause of Action (For Russian Readers))
Павел Дробышев
Independent
Date Posted: June 23, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Family Limited Partnerships and Section 2036: Not Such a Good Fit
ACTEC Journal, Volume 42, No. 3, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 2017-10
Mitchell Gans
Hofstra University - School of Law
Date Posted: June 23, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tax Rulings as State Aid — Part 4: Whose Arm's-Length Standard?
Tax Notes, Vol. 155, No. 7, May 2017
Ruth Mason
University of Virginia School of Law
Date Posted: June 23, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Rant Vergisi: Avusturya Ve IsviçRe öRnekleri Ve TüRkiye’Ye IlişKin Bir DeğErlendirme (Increment Tax: Austria and Switzerland Cases and an Evaluation on Turkey)
Kılıçaslan, H., Yavan, S. (2017). Rant Vergisi: Avusturya Ve İsviçre Örnekleri Ve Türkiye’ye İlişkin Bir Değerlendirme, AKÜ İİBF Dergisi, XIX(1), 47-60.,
Harun Kılıçaslan and Sercan Yavan
Sakarya University and Adnan Menderes University
Date Posted: June 22, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Taxing Multinationals Beyond Borders: Financial and Locational Responses to CFC Rules
EPRU Working Paper Series, 2017-02
Sarah Clifford
University of Copenhagen
Date Posted: June 22, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Advanced Estate Planning
Nicholas A. Paleveda
Northeastern University
Date Posted: June 22, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Tax Evasion As a Crime: A Survey of Perception in Kosovo
Agim Mamuti and Robert W. McGee
University of New York in Tirana (UNYT) and Fayetteville State University - Department of Accounting
Date Posted: June 20, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in Practice
British Tax Review, Vol. 2017, No. 2, pp. 172-203, 2017, Sydney Law School Research Paper No. 17/48
Celeste Black
The University of Sydney Law School
Date Posted: June 19, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper The Tax Classification of Snuggies, Tomatoes, and Beans (Oh My!)
155 Tax Notes 851 (2017), Case Legal Studies Research Paper No. 2017-13
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 14, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper 'Mama, Waarom Zijn Wij Rijk?' (Mommy, Why are We Rich?)
Cambridge-Antwerp, Intersentia, 2015, v+94 p., ISBN 978-94-000-0650-8
Alain Laurent P. G. Verbeke and Tijs Besieux
University of Leuven, Director Rector Roger Dillemans Family Property Law Institute, Codirector Institute for Contract Law, Codirector Leuven Center for Notary Law and Independent
Date Posted: June 14, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Status of Research Relating to Commodity Transaction Tax in India
Velmurugan Palaniyappa Shanmugam and Perumalraja R
Pondicherry University - Department of Commerce and Pondicherry University - Department of Commerce, Students
Date Posted: June 12, 2017
Working Paper Series
11 downloads

Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclusive Framework on BEPS
S.A. Rocha, A. Christians, Tax Sovereignty in the BEPS Era, WK Law (June, 2017)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 12, 2017
Accepted Paper Series

Incl. Electronic Paper Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention that Cannot Already Be Achieved by Applying General International Law?
Ulf Linderfalk
Lund University - Faculty of Law
Date Posted: June 10, 2017
Working Paper Series
27 downloads

Incl. Electronic Paper Assessment of Under-Declared Employment in Croatia
Colin C. Williams, Marek Radvansky and Miroslav Stefanik
University of Sheffield - School of Management, Independent and Independent
Date Posted: June 09, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Tax Treaty Matters
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: June 05, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Sourcing, Partnership, and Effectively Connected Income Matters
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: June 05, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de Antes y después de la ley 1819 de 2016 (Taxation on Business Profits in Colombia: A Comparison of Tax Regimes Before and after Law 1819 of 2016)
Jorge Armando Rodriguez and Javier Ávila Mahecha
National University of Colombia and Government of the Republic of Colombia - Dirección de Impuestos y Aduanas Nacionales de Colombia
Date Posted: June 05, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper Taxing Capital Appreciation
Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Ari D. Glogower
Ohio State University (OSU) - Michael E. Moritz College of Law
Date Posted: June 04, 2017
Last Revised: June 08, 2017
Accepted Paper Series
88 downloads

Incl. Electronic Paper Administrative Law's Growing Influence on U.S. Tax Administration
3 J. Tax Admin. 82 (2017)
Kristin E. Hickman
University of Minnesota - Twin Cities - School of Law
Date Posted: June 03, 2017
Last Revised: June 10, 2017
Accepted Paper Series
31 downloads

Incl. Electronic Paper Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment
Marcelo Bérgolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso and Ricardo Perez-Truglia
Universidad de la Republica - Instituto de Economía, Universidad de la Republica, Universidad Nacional de La Plata - Centro de Estudios Distributivos, Laborales y Sociales (CEDLAS), Universidad de la Republica and University of California, Los Angeles (UCLA)
Date Posted: June 03, 2017
Working Paper Series
28 downloads

Incl. Electronic Paper W(H)Ither the Tax Gap?
Jay A. Soled and James Alm
Rutgers University and Tulane University
Date Posted: June 02, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper Corporate Social Responsibility and Taxation: A Chance to Develop the Theory
Western New England Law Review, Vol. 39, No. 4, Forthcoming
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: June 01, 2017
Accepted Paper Series
61 downloads

Incl. Electronic Paper A Tax Dead on Arrival: Classical Liberalism, Inheritance, and Social Mobility
Critical Review of International Social and Political Philosophy, Forthcoming
Åsbjørn Melkevik
Harvard University
Date Posted: May 31, 2017
Accepted Paper Series
81 downloads

Are Recoveries for Losses Taxable? The Commissioner's Nonacquiescence in Cosentino Muddies the Waters
35(1) Journal of Taxation of Investments 47 (2017), Case Legal Studies Research Paper No. 2017-8
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: May 27, 2017
Accepted Paper Series

Sales of Property to Comply with Conflict-of-Interest Requirements: Section 1043 Assumes New Significance
34(3) Journal of Taxation of Investments 3 (2017), Case Legal Studies Research Paper No. 2017-8
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: May 27, 2017
Accepted Paper Series

Incl. Electronic Paper Considering 'Citizenship Taxation': In Defense of FATCA
20 Florida Tax Review 335 (2017), University of Utah College of Law Research Paper No. 215
Young Ran (Christine) Kim
University of Utah, S.J. Quinney College of Law
Date Posted: May 25, 2017
Last Revised: June 08, 2017
Accepted Paper Series
104 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
64 downloads

Incl. Electronic Paper Tax Treaty Aspects of the McDonald's State Aid Investigation
Tax Notes International, Vol. 86, No. 4, 2017
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: May 23, 2017
Accepted Paper Series
87 downloads

Incl. Electronic Paper Taxation, Competitiveness, and Inversions: A Response to Kleinbard
Tax Notes, Vol. 155, P. 619, 2017, U of Penn, Inst for Law & Econ Research Paper No. 17-21
Michael S. Knoll
University of Pennsylvania Law School
Date Posted: May 23, 2017
Accepted Paper Series
125 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
8 downloads

Incl. Electronic Paper Targeting Corporate Inversions – Are We Doing the Right Thing?
Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017)
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: May 19, 2017
Accepted Paper Series
71 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
55 downloads

Incl. Electronic Paper Stock Option Taxation: A Missing Piece in European Innovation Policy?
IFN Working Paper No. 1168
Magnus Henrekson and Tino Sanandaji
Research Institute of Industrial Economics (IFN) and Stockholm School of Economics
Date Posted: May 18, 2017
Accepted Paper Series
13 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
62 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
35 downloads

Tax Burden Reduction and Simplification: An Application of Regression Discontinuity Design to the Brazilian Industry
Cleiton Franco, Gustavo Ramos Sampaio and Paulo Henrique Vaz
Universidade do Estado de Mato Grosso, University of Illinois at Urbana-Champaign and Universidade Federal de Pernambuco - Departamento de Economia
Date Posted: May 17, 2017
Last Revised: May 29, 2017
Working Paper Series

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
16 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
78 downloads

Incl. Electronic Paper Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co.
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-3
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Date Posted: May 15, 2017
Last Revised: June 02, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper A Payoff to Second-Best Pragmatism: Rethinking Entity Classification for Foreign Companies
14 New York University Journal of Law and Business (Nov. 2017) Forthcoming
Jon Endean
Simpson Thacher & Bartlett LLP
Date Posted: May 13, 2017
Accepted Paper Series
14 downloads

Incl. Electronic Paper Illegitimate Economic Practices in FYR Macedonia: Findings from a Representative Survey of 2,014 Citizens
GREY Working Paper No. 10
Slavko Bezeredi and Colin C. Williams
Institute of Public Finance, Zagreb and University of Sheffield - School of Management
Date Posted: May 11, 2017
Working Paper Series
3 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 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
179 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
69 downloads

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
43 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
36 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
223 downloads

Incl. Electronic Paper Asymmetries in the Generation and Transmission of Wealth
Ohio State Law Journal, Forthcoming
Felix B. Chang
University of Cincinnati College of Law
Date Posted: April 26, 2017
Accepted Paper Series
70 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
87 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
Last Revised: June 21, 2017
Working Paper Series
140 downloads


 

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