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JEL Code: H29

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Viewing: 131 - 180 of 419 papers

131.

Corruption, Growth, and Public Finances

IMF Working Paper No. 00/182
Number of pages: 27 Posted: 01 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department

Multiple version iconThere are 2 versions of this paper

Downloads 2,434
132.

Earnings Management: New Evidence Based On Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,434
133.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Working Paper Series
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,009
134.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads 1,986
135.

Salience of Carbon Taxes in the Gasoline Market

Number of pages: 33 Posted: 18 Aug 2012 Last Revised: 24 Jan 2015
Working Paper Series
University of Ottawa - Graduate School of Public and International Affairs and University of Western Ontario - Richard Ivey School of Business
Downloads 1,164
136.

The End of Taxation without End: A New Tax Regime for U.S. Expatriates

Virginia Tax Review, Vol. 32, No. 1, 2012
Number of pages: 76 Posted: 07 Dec 2012 Last Revised: 17 Dec 2012
Accepted Paper Series
Queen Mary, University of London
Downloads 1,153
137.

Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers

65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138
Number of pages: 54 Posted: 27 May 2012 Last Revised: 03 Jan 2013
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,124
138.

What's Wrong With Shaming Corporate Tax Abuse

Tax Law Review, Vol. 62, 2009, Rutgers School of Law-Newark Research Papers No. 035
Number of pages: 52 Posted: 22 Mar 2009 Last Revised: 14 Jan 2010
Accepted Paper Series
New York University School of Law
Downloads 1,082
139.

Corporate Shams

New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
Number of pages: 73 Posted: 05 Apr 2012 Last Revised: 12 Nov 2013
Accepted Paper Series
New York University School of Law and Washington University Law School
Downloads 1,077
140.

U.S. Tax Treaty Policy and the European Court of Justice

Tax Law Review, Vol. 59, 2005
Number of pages: 85 Posted: 12 Sep 2005 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 1,003
141.

International Income Taxation of Cross-Border Electronic Commerce Transactions - A United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 927
142.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Accepted Paper Series
Boston College - Law School and Boston College - Law School
Downloads 906
143.

The Partnership Allocation Rules of Section 704(b): To Be or Not to Be

Virginia Tax Review, Vol. 17, No. 4, 1998
Number of pages: 52 Posted: 16 Apr 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 835
144.

From Deontology to Practical Application: The Vision of a Good Society and the Tax System

Virginia Tax Review, Vol. 26, pp. 405-446, 2006
Number of pages: 42 Posted: 15 Jul 2005 Last Revised: 22 Feb 2015
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 833
145.

Overcoming Overdisclosure: Toward Tax Shelter Detection

UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Accepted Paper Series
New York University School of Law
Downloads 788
146.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 782
147.

IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Number of pages: 128 Posted: 11 Sep 2007
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 740
148.

Integrating Subchapters K and S-Just Do it

Tax Lawyer, Vol. 62, No. 3, p. 749, 2009, University of Baltimore School of Law Legal Studies Research Paper No. 2010-04
Number of pages: 75 Posted: 01 Oct 2009 Last Revised: 03 Mar 2010
Working Paper Series
University of Baltimore - School of Law
Downloads 726
149.

The Information Content of Short Interest: A Natural Experiment

Number of pages: 43 Posted: 08 Feb 2002
Working Paper Series
University of Richmond - E. Claiborne Robins School of Business, Rice University - Jesse H. Jones Graduate School of Business, University of Otago - Department of Accountancy and Finance and State University of New York at Binghamton - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 726
150.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Accepted Paper Series
New York University School of Law
Downloads 719
151.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Accepted Paper Series
New York University School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 710
152.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 49 Posted: 19 Sep 2010 Last Revised: 30 May 2011
Accepted Paper Series
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 701
153.

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 678
154.

The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations

CESifo Working Paper Series No. 306
Number of pages: 31 Posted: 06 Feb 2001
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 673
155.

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies

Boston Univ. School of Law Working Paper No. 09-02
Number of pages: 42 Posted: 13 Jan 2009 Last Revised: 18 Jan 2009
Working Paper Series
NYU - Graduate Tax Program
Downloads 658
156.

God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform

Number of pages: 68 Posted: 21 Mar 2006
Working Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 640
157.

Do Capital Income Taxes Hinder Growth?

U of Penn, Inst for Law & Econ Research Paper No. 13-6
Number of pages: 7 Posted: 22 Feb 2013 Last Revised: 10 Mar 2013
Working Paper Series
University of Pennsylvania Law School
Downloads 634
158.

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
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Accepted Paper Series
Boston College - Law School and Boston College - Law School
Downloads 588
159.

Taking Compensation Private

Stanford Law Review, Vol. 59, p. 871, 2007, Bar Ilan Univ. Pub Law Working Paper No. 13-05, U of Penn Law School, Public Law Working Paper No. 06-12, U of Penn, Inst for Law & Econ Research Paper No. 05-22, Fordham Law Legal Studies Research Paper No. 98
Number of pages: 36 Posted: 27 Sep 2005 Last Revised: 30 Jul 2009
Working Paper Series
Bar Ilan University - Faculty of Law and University of Pennsylvania Law School
Downloads 572
160.

Collateral Compliance

University of Pennsylvania Law Review, Vol. 162, 2014, NYU Law and Economics Research Paper No. 12-06
Number of pages: 83 Posted: 03 Apr 2012 Last Revised: 29 Apr 2014
Accepted Paper Series
New York University School of Law
Downloads 547
161.

Charity in the 21st Century: Trending Toward Decay

Florida Tax Review, Vol. 11, No. 1, 2011
Number of pages: 78 Posted: 17 Apr 2011
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 526
162.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Number of pages: 48 Posted: 11 Feb 2015 Last Revised: 11 Mar 2015
Accepted Paper Series
University of Michigan Law School and Florida State University - College of Law
Downloads 522
163.

Exporting FATCA

142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Number of pages: 7 Posted: 02 Feb 2014 Last Revised: 20 Mar 2014
Accepted Paper Series
New York University School of Law and University of Virginia School of Law
Downloads 518
164.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

(CAAA) 2008 Annual Conference Paper
Number of pages: 38 Posted: 06 Jan 2008
Working Paper Series
York University - Schlich School of Business and York University - Department of Accounting
Downloads 490
165.

Job Protection, Minimum Wage and Unemployment

IZA Discussion Paper No. 95
Number of pages: 35 Posted: 29 Mar 2000
Working Paper Series
National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) and National Center for Scientific Research (CNRS)
Downloads 490
166.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I

Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Number of pages: 12 Posted: 12 Jan 2012 Last Revised: 18 Jan 2012
Working Paper Series
Law Offices of Albert Feuer
Downloads 486
167.

What is the 'Law' in Chinese Tax Administration?

Asia Pacific Law Review, Vol. 19, No. 1, 2011
Number of pages: 20 Posted: 06 Oct 2010 Last Revised: 28 Jul 2011
Accepted Paper Series
University of British Columbia (UBC) - Faculty of Law
Downloads 486
168.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 483
169.

Private Motive and Perpetual Conditions in Charitable Naming Gifts: When Good Names Go Bad

UC Davis Law Review, Vol. 38, No. 2, February 2005
Number of pages: 89 Posted: 26 Jan 2005
Accepted Paper Series
Seattle University School of Law
Downloads 473
170.

The Normative Underpinnings of Taxation

Nevada Law Journal, 2012/BEYOND ECONOMIC EFFICIENCY IN U.S. TAX LAW, Aspen Publishing, 2013
Number of pages: 41 Posted: 03 Aug 2006 Last Revised: 16 Sep 2013
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 473
171.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II

Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Number of pages: 13 Posted: 18 Jan 2012 Last Revised: 13 Nov 2014
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 452
172.

Time for Permanent Estate Tax Reform

University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14 Posted: 12 Sep 2012 Last Revised: 19 Feb 2014
Accepted Paper Series
Quinnipiac University School of Law
Downloads 445
173.

Excluding Expert Valuation Testimony

Tax Notes, Vol. 132, No. 13, 2011
Number of pages: 3 Posted: 26 Sep 2011
Accepted Paper Series
University of Baltimore - School of Law
Downloads 416
174.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Working Paper Series
University of North Carolina (UNC) at Chapel Hill, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 401
175.

Federal Tax Procedure

Number of pages: 841 Posted: 21 Aug 2014
Working Paper Series
University of Houston School of Law

Multiple version iconThere are 6 versions of this paper

Downloads 398
176.

Independent Auditors as Fiscal Gatekeepers

Number of pages: 28 Posted: 06 Feb 1997
Working Paper Series
University of Bologna - School of Economics, Management, and Statistics

Multiple version iconThere are 2 versions of this paper

Downloads 398
177.

Implementing VAT in India: Implications for Federal Polity

Indian Journal of Political Science, Vol. LXVI, No. 4, pp. 915-934, 2004
Number of pages: 21 Posted: 20 Nov 2006
Accepted Paper Series
Central University of Haryana
Downloads 380
178.

Linton Family LLC and the Step Transaction Doctrine

Tax Notes, Vol. 125, No. 9, 2009
Number of pages: 4 Posted: 02 Dec 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 378
179.

Use of Judicial Doctrines in Federal Tax Cases Decided by Trial Courts, 1993-2006: A Quantitative Assessment

3rd Annual Conference on Empirical Legal Studies Papers
Number of pages: 51 Posted: 10 Apr 2008 Last Revised: 29 Aug 2008
Working Paper Series
Northern Illinois University - College of Law
Downloads 371
180.

The Psychic Cost of Tax Evasion

56 Boston College Law Review 617 (2015)
Number of pages: 56 Posted: 11 Sep 2014 Last Revised: 01 Apr 2015
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 363