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SSRN eLibrary Search Results
JEL Code: H29
74,834 Total downloads
Showing Papers 131 - 180 of 412
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Incl. Electronic Paper Defending Place-Based Philanthropy by Defining the Community Foundation
Brigham Young University Law Review, Forthcoming
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: March 27, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Advocating A Carryover Tax Basis Regime
Notre Dame Law Review, Forthcoming, UNC Legal Studies Research Paper
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: March 20, 2017
Last Revised: March 24, 2017
Accepted Paper Series
39 downloads

Incl. Electronic Paper How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel
IMF Working Paper No. 17/4
Paolo Dudine and João Tovar Jalles
International Monetary Fund (IMF) and New University of Lisbon - Nova School of Business and Economics
Date Posted: March 07, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper Economic Effects from Change in Tourism Policy on an Island Economy
Global Journal of Business Research, v. 10 (3) p. 35-48
Cheng-Yih Hong, Chen-Jung Hsu, Chung-Huang Huang, Li-Ping Chen and Jian-Fa Li
Chaoyang University of Technology, Chaoyang University of Technology, Taiwan Research Institute, Pingtung County Henchun Folksong Association and Chaoyang University of Technology
Date Posted: February 23, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Leak-Driven Law
UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Last Revised: March 21, 2017
Accepted Paper Series
129 downloads

Incl. Electronic Paper The Legal Consequences of Noncompliance with Federal Tax Laws
Tax Lawyer, Vol. 70, No. 1, p. 367, 2016
Allen D. Madison
University of South Dakota Law School
Date Posted: February 10, 2017
Accepted Paper Series
69 downloads

Incl. Electronic Paper Current Issues in Cross Border Taxation and Investment in the State of Israel
International Tax & Development: A Comparative Study (Karen B. Brown Ed, Sringer Publishing) (2015)
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management, Ono Academic College Faculties of Law & Business Administration and Tax Justice Network
Date Posted: November 25, 2016
Last Revised: January 13, 2017
Working Paper Series
64 downloads

Incl. Electronic Paper Corporate Income Tax Competition between Romania and Other Eastern European Countries
Ramona Dumitriu and Razvan Stefanescu
University Dunarea de Jos Galati and University Dunarea de Jos Galati
Date Posted: November 18, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Current Issues of the Sukuk Market and Using Sukuk for the Global Infrastructure Projects
Arif Orcun Soylemez
Marmara University
Date Posted: November 07, 2016
Working Paper Series
45 downloads

Incl. Electronic Paper Analysis of the Taxation of Professional Sportsmen in Turkey: A Comparison with Germany (Türkiye’De Profesyonel Sporcuların Vergilendirilmesinin Analizi: Almanya İle Karşılaştırma)
Kılıçaslan, H. (2011). Analysis of the Taxation of Professional Sportsmen in Turkey: A Comparison With Germany, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi (Uludağ Journal of Economy and Society), XXX(1), 23-35.,
Harun Kılıçaslan
Sakarya University
Date Posted: November 03, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper When International Tax Agreements Fail at Home: A U.S. Example
Brooklyn Journal of International Law, Forthcoming, Boston College Law School Legal Studies Research Paper No. 423
Diane M. Ring
Boston College - Law School
Date Posted: October 22, 2016
Last Revised: November 19, 2016
Accepted Paper Series
64 downloads

Incl. Electronic Paper Regulating Tax Return Preparation
58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: October 20, 2016
Last Revised: March 01, 2017
Accepted Paper Series
106 downloads

Incl. Electronic Paper State Tax Laws Withstand Most ERISA Preemption Challenges After ‘Gobeille’ and ‘Self-Insurance Institute of America'
2016 Tax Mgm’t Wkly. State Tax Rep. 7 (Sept. 30, 2016),
Albert Feuer
Law Offices of Albert Feuer
Date Posted: October 13, 2016
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Fallacious Objections to the Tax Treatment of Carried Interest
Florida Tax Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 818, FSU College of Law, Law, Business & Economics Paper No. 16-15, U of Michigan Public Law Research Paper No. 522, U of Michigan Law & Econ Research Paper No. 16-021
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Florida State University - College of Law
Date Posted: October 05, 2016
Last Revised: January 31, 2017
Accepted Paper Series
165 downloads

Incl. Electronic Paper Tax Expenditure Estimates in Ghana
Felix Oppong and Sebastian James
World Bank and World Bank Group
Date Posted: September 21, 2016
Last Revised: September 22, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper Failure to Fund: The Link between Canada's Legal Aid Crisis & Unconstitutional Delay in the Provision of State-Funded Legal Counsel
National Journal of Constitutional Law, Vol. 35, No. 1, 2015
Jennifer Bond
University of Ottawa - Common Law Section
Date Posted: August 11, 2016
Accepted Paper Series
47 downloads

Incl. Electronic Paper The Paradox of Preparer Fraud
Taxes - The Tax Magazine, Vol. 94, 69, 2016
Adam S. Wallwork
Osler Hoskin & Harcourt LLP (New York)
Date Posted: July 14, 2016
Last Revised: July 20, 2016
Accepted Paper Series
46 downloads

Incl. Electronic Paper Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era
National Tax Journal, Forthcoming
Fabio B. Gaertner, Stacie Kelley Laplante and Dan Lynch
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 25, 2016
Last Revised: December 23, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Tax Court S Cases: Does the 'S' Stand for Secret?
79 Tax Notes 257 (Apr. 13, 1998)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: June 19, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper From Dual to Unified Employment Protection: Transition and Steady State
IZA Discussion Paper No. 9953
Juan Jose Dolado, Etienne Lalé and Nawid Siassi
Universidad Carlos III de Madrid - Department of Economics, University of Bristol and University of Konstanz - Faculty of Economics and Statistics
Date Posted: June 01, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Small-Scale Property Development: GST Implications
Adelaide Law Review, Forthcoming, Deakin Law School Research Paper No. 16-37
Rami Hanegbi and Wes Obst
Deakin University, Geelong, Australia - Deakin Law School and Deakin University, Geelong, Australia - Deakin Law School
Date Posted: May 17, 2016
Last Revised: October 13, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Unascertained Goods’ and VAT – An Analysis in Light of Recent Landmark Judgments?
VAT & Service Tax Cases, Volume 89
Shankey Agrawal
Independent
Date Posted: May 03, 2016
Accepted Paper Series
30 downloads

Incl. Electronic Paper Revenue for EMU: A Contribution to the Debate on Fiscal Union
CESifo Working Paper Series No. 5794
Anna Iara
University of Bonn
Date Posted: April 13, 2016
Working Paper Series
30 downloads

Incl. Electronic Paper Simplexity: Plain Language and the Tax Law
Emory Law Journal, 2016 (Forthcoming), University of Miami Legal Studies Research Paper No. 16-20, NYU Law and Economics Research Paper No. 16-17
Joshua D. Blank and Leigh Osofsky
New York University School of Law and University of Miami - School of Law
Date Posted: April 08, 2016
Last Revised: May 18, 2016
Accepted Paper Series
203 downloads

Incl. Electronic Paper Passport Denied
Taxation, p.24, March 17, 2016
Andrey Krahmal
Harvard Law School
Date Posted: April 07, 2016
Accepted Paper Series
16 downloads

Incl. Electronic Paper The Timing of Tax Transparency
Southern California Law Review, Forthcoming, NYU Law and Economics Research Paper No. 16-13
Joshua D. Blank New York University School of Law
Date Posted: March 31, 2016
Last Revised: November 29, 2016
Accepted Paper Series
285 downloads

Incl. Electronic Paper Understanding the Conservation Easement Tax Deduction (Or Strawberry Fields Forever)
The Federal Lawyer, March 2016
Anson H. Asbury
Asbury Law Firm
Date Posted: March 23, 2016
Last Revised: July 02, 2016
Accepted Paper Series
71 downloads

Incl. Electronic Paper US Exclusion for Small Business Capital Gains
Tax Journal, February 2016
Andrey Krahmal
Harvard Law School
Date Posted: March 16, 2016
Accepted Paper Series
25 downloads

Incl. Electronic Paper IRS Reform: Politics as Usual?
7 Columbia Journal of Tax Law 36 (2016), Indiana Legal Studies Research Paper No. 337
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: March 15, 2016
Last Revised: June 22, 2016
Accepted Paper Series
144 downloads

Incl. Electronic Paper El Derecho De La Unión Europea Ante La Encrucijada Del Impuesto Sobre Sucesiones Y Donaciones Español (EU Law Before the Crossroad of the Spanish Inheritance and Donations Tax)
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: March 03, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums
Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 12, 2016
Last Revised: March 03, 2017
Accepted Paper Series
556 downloads

Incl. Electronic Paper Introducing a General Anti-Avoidance Rule (GAAR): Ensuring that a GAAR Achieves its Purpose
Tax Law IMF Technical Note, 2016/1, IMF Legal Department, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: February 08, 2016
Accepted Paper Series
97 downloads

Incl. Fee Electronic Paper Moving Towards a Single Labour Contract: Transition vs. Steady-State
CEPR Discussion Paper No. DP11030
Juan Jose Dolado, Etienne Lalé and Nawid Siassi
Universidad Carlos III de Madrid - Department of Economics, University of Bristol and University of Konstanz - Faculty of Economics and Statistics
Date Posted: January 12, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper Important Developments in Federal Income Tax
State Bar of South Dakota Tax Update XXXVII (December 11, 2015)
Edward A. Morse
Creighton University - School of Law
Date Posted: January 07, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Taxes on 'Consignments' or 'Stock Transfer' of Goods in India: Revisiting the Stillborn
VAT and Service Tax Cases, (2015) 86 VST (Journal) 1-42
Tarun Jain
Supreme Court of India
Date Posted: January 04, 2016
Accepted Paper Series
37 downloads

Incl. Electronic Paper From Dual to Unified Employment Protection: Transition and Steady State
Juan Jose Dolado, Etienne Lalé and Nawid Siassi
Universidad Carlos III de Madrid - Department of Economics, University of Bristol and University of Konstanz - Faculty of Economics and Statistics
Date Posted: December 13, 2015
Last Revised: March 26, 2017
Working Paper Series
24 downloads

Incl. Electronic Paper Healthy Eco-Systems: The ATO and the Practitioner – Developing a Working Model, (Presentation Slides)
Taxation Institute of Australia, 2008 North Queensland Convention: Tax Safari, Cairns, 16 May 2008
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: November 30, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Un Modelo De Elección De Medidas Tributarias. El Caso De América Latina (A Choice Model of Tax Measures. The Latin America Case)
Revista de Economía Institucional Vol. 17, 32, primer semestre de 2015,
Victor Mauricio Castañeda Rodríguez
National University of Colombia
Date Posted: November 10, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Revisiting the Taxation of Fringe Benefits
91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: October 25, 2015
Last Revised: July 26, 2016
Accepted Paper Series
264 downloads

Incl. Electronic Paper Donor Advised Funds: Charitable Spending Vehicles for 21st Century Philanthropy
Washington Law Review, Forthcoming, CUA Columbus School of Law Legal Studies Research Paper No. 2677297
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: October 23, 2015
Last Revised: September 15, 2016
Accepted Paper Series
87 downloads

Incl. Electronic Paper Professional Taxes: A Missing Link in the 'GST' Design?
VAT and Service Tax Cases, (2015) 84 VST (Journal) 42-64
Tarun Jain
Supreme Court of India
Date Posted: October 23, 2015
Accepted Paper Series
48 downloads

Incl. Electronic Paper A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines
The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Walter Hellerstein
University of Georgia School of Law
Date Posted: October 14, 2015
Last Revised: April 06, 2016
Accepted Paper Series
222 downloads

Incl. Electronic Paper Tax Deductibility of Debt Interest is Not a Subsidy
Yusuke Horiguchi
International Monetary Fund (IMF) - Asia and Pacific Department (retired)
Date Posted: September 16, 2015
Last Revised: September 25, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper User-Friendly Taxpaying
Indiana Law Journal, Forthcoming, UNC Legal Studies Research Paper No. 2660218
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: September 15, 2015
Last Revised: March 22, 2016
Accepted Paper Series
192 downloads

Incl. Electronic Paper Contractual Interpretation in Tax Disputes: Insights from Canada
Tax Notes International, Vol. 79
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Date Posted: August 13, 2015
Last Revised: September 07, 2015
Accepted Paper Series
48 downloads

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Date Posted: August 13, 2015
Last Revised: August 12, 2016
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Dr. Amir Pichhadze
Deakin University, Geelong, Australia - Deakin Law School
Date Posted: August 13, 2015
Accepted Paper Series

Incl. Electronic Paper Federal Tax Procedure - Practitioner Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
147 downloads

Incl. Electronic Paper Federal Tax Procedure - Student Edition
John A. Townsend
University of Houston School of Law
Date Posted: August 04, 2015
Working Paper Series
290 downloads

Incl. Electronic Paper Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: July 14, 2015
Last Revised: July 30, 2015
Working Paper Series
64 downloads


 

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