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SSRN eLibrary Search Results
JEL Code: K34
749,935 Total downloads
Showing Papers 1,501 - 1,550 of 3,698
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1 2 3 4 ... 74 | Next >
   

Incl. Electronic Paper Substantial Authority Update: Tax Penalty Avoidance by Good Faith Reference to Judicial, Administrative and Legislative Authorities
Accounting & Taxation, v. 8 (1) p. 49-58
Albert D. Spalding Jr. and Nancy W Spalding
Wayne State University - Finance and Cohen & Company, CPAs
Date Posted: February 18, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper IRS's CP-2000 E-Mail Scams - Never in Dubai - Common in Canada & the UK
Boston Univ. School of Law, Law and Economics Research Paper No. 17-07
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: February 17, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Trump & VAT: NAFTA, Trade Barriers & Retaliatory Tariffs
Boston Univ. School of Law, Law and Economics Research Paper No. 17-06
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: February 17, 2017
Working Paper Series
2 downloads

Incl. Electronic Paper Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example
Boston Univ. School of Law, Law and Economics Research Paper No. 17-05
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Date Posted: February 17, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Leak-Driven Law
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Working Paper Series
17 downloads

Incl. Electronic Paper Sustainably Funding Transportation Infrastructure: Tax Fuel or Miles?
31 Australian Tax Forum 609 (2016)
Roberta F. Mann
University of Oregon School of Law
Date Posted: February 15, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper How May the United States Leverage Its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal
Emory International Law Review, Vol. 31, No. 1, 2017
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Working Paper Series
94 downloads

Incl. Electronic Paper VATCoin: The GCC's Cryptotaxcurrency
Boston Univ. School of Law, Law and Economics Research Paper No. 17-04
Richard Thompson Ainsworth, Musaad Alwohaibi and Mike Cheetham
NYU - Graduate Tax Program, University of Florida, Levin College of Law, Students and Independent
Date Posted: February 13, 2017
Working Paper Series
11 downloads

Incl. Electronic Paper GCC VAT: The Intra-Gulf Trade Problem
Boston Univ. School of Law, Law and Economics Research Paper No. 17-03
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Date Posted: February 13, 2017
Working Paper Series
9 downloads

Incl. Electronic Paper From Business Tax Theory to Practice
UC Hastings Research Paper
Alina S Ball and Manoj Viswanathan
University of California Hastings College of the Law and University of California Hastings College of the Law
Date Posted: February 10, 2017
Last Revised: February 18, 2017
Working Paper Series
60 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
49 downloads

Incl. Electronic Paper Implications of the Panama Papers for the New Zealand Foreign Trusts Regime
(2015) 21 NZ Association of Comparative Law Yearbook, pp. 27-58
Mark J. Bennett
Victoria University of Wellington - Faculty of Law
Date Posted: February 10, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Are Australians under or over Confident when it Comes to Tax Literacy, and Why Does it Matter?
eJournal of Tax Research, Vol. 14(3), p. 650-682, 2016
Toni Chardon, Brett Freudenberg and Mark Brimble
University of Southern Queensland, Griffith University - Griffith Business School and Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses
Date Posted: February 09, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Country-by-Country Reporting: Tension between Transparency and Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Maria Theresia Evers, Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 08, 2017
Working Paper Series
33 downloads

Incl. Electronic Paper Tax and Superannuation Literacy: Australian and New Zealand Perspectives
(2016) 22(4) New Zealand Journal of Taxation Law and Policy 327-345
Toni Chardon, Mark Brimble and Brett Freudenberg
University of Southern Queensland, Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and Griffith University - Griffith Business School
Date Posted: February 08, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper The EU Apple Case: Who Has a Dog in the Fight?
Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017
J. Clifton Fleming Jr.
Brigham Young University - J. Reuben Clark Law School
Date Posted: February 08, 2017
Last Revised: February 10, 2017
Accepted Paper Series
51 downloads

Incl. Electronic Paper Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy
Management Science, Forthcoming
Chao Jiang, Thomas R. Kubick, Mihail K. Miletkov and M. Babajide Wintoki
University of South Carolina - Department of Finance, University of Kansas, University of New Hampshire - Paul College of Business and Economics and University of Kansas - School of Business
Date Posted: February 06, 2017
Last Revised: February 10, 2017
Accepted Paper Series
38 downloads

Incl. Electronic Paper The Tax Definition of 'Medical Care': A Critique of the Startling IRS Arguments in O'Donnabhain v. Commissioner
23 Michigan Journal of Gender & Law 313 (2016), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-03
Katherine Pratt
Loyola Law School Los Angeles
Date Posted: February 06, 2017
Accepted Paper Series
34 downloads

Incl. Electronic Paper Optimal Family Taxation and Income Inequality
Sydney Law School Research Paper No. 17/09
Patricia F. Apps and Ray Rees
The University of Sydney Law School and Ludwig Maximilian University of Munich - Faculty of Economics
Date Posted: February 03, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper The Implications of Book-Tax Differences: A Meta-Analysis
ZEW - Centre for European Economic Research Discussion Paper No. 17-003
Maria Theresia Evers, Ina Meier and Katharina Finke
Centre for European Economic Research (ZEW), University of Mannheim and University of Mannheim - Accounting and Taxation
Date Posted: February 02, 2017
Working Paper Series
16 downloads

Incl. Electronic Paper Intellectual Property Box Regime – U.S. Adaptation of an Intellectual Property Box Regime, A Tax Policy Perspective
Kyle Chen
New York University (NYU), School of Law, Students
Date Posted: February 02, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper Business Investment in the Tax Reform Blueprint
U of Penn, Inst for Law & Econ Research Paper No. 17-4
Chris William Sanchirico
University of Pennsylvania Law School
Date Posted: January 31, 2017
Working Paper Series
131 downloads

Incl. Electronic Paper The Parsonage Exemption
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date Posted: January 30, 2017
Working Paper Series
70 downloads

Incl. Electronic Paper A Tax-Systems Perspective on Recent Global Tax Initiatives
Thomas S. Neubig and Joel B. Slemrod
Tax Sage Network and University of Michigan, Stephen M. Ross School of Business
Date Posted: January 27, 2017
Working Paper Series
66 downloads

Incl. Electronic Paper Taxpayer Rights in the United States
"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).,
Allison Christians
McGill University - Faculty of Law
Date Posted: January 26, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper Taxpayer Rights in Canada
"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).,
Allison Christians
McGill University - Faculty of Law
Date Posted: January 26, 2017
Accepted Paper Series
19 downloads

Incl. Electronic Paper Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Lily L. Batchelder
New York University School of Law
Date Posted: January 25, 2017
Last Revised: February 05, 2017
Working Paper Series
334 downloads

Incl. Electronic Paper Taxing Social Impact Bonds
Florida Tax Review, Vol. 20 (Forthcoming), SMU Dedman School of Law Legal Studies Research Paper No. 342
Orly Mazur
Southern Methodist University - Dedman School of Law
Date Posted: January 25, 2017
Last Revised: February 03, 2017
Accepted Paper Series
65 downloads

Incl. Electronic Paper Draft of General Anti Avoidance Rule and Judicial Doctrine of Circumvention of the Tax Law in the Polish Tax Law
Публичные финансы и налоговое право: ежегодник. – Выпуск 6. Anti-avoidance rules in the countries of the Central and Eastern Europe countries, Воронеж 2016,
Maciej Kazimierz Ślifirczyk
Warsaw University
Date Posted: January 24, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Law, Belief, and Aspiration
Arden Rowell
University of Illinois College of Law
Date Posted: January 23, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper Uncapping Executive Pay
Southern California Law Review, Forthcoming
Michael Doran
University of Virginia - School of Law
Date Posted: January 23, 2017
Last Revised: February 15, 2017
Accepted Paper Series
39 downloads

Incl. Electronic Paper Qualified Small Business Stock Under Irc §1202: Tax-Free Money for the Masses?
California Business Law Practitioner, 31;3 Summer 2016
Christopher A. Karachale
Hanson Bridgett LLP
Date Posted: January 17, 2017
Accepted Paper Series
24 downloads

Incl. Electronic Paper Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom
Columbia Journal of Tax Law, Forthcoming, UC Hastings Research Paper No. 233
Heather M. Field
University of California Hastings College of the Law
Date Posted: January 17, 2017
Last Revised: February 10, 2017
Accepted Paper Series
104 downloads

Incl. Electronic Paper 'The 'Active Trade or Business' Exception of the Limitation on Benefits Clause'
Chapter in, M. Lang et al. (Eds.) "Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention", Linde (2016).
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: January 17, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Designing the Tax Trap
Justice T.N.C. Rangarajan
Independent
Date Posted: January 11, 2017
Working Paper Series
476 downloads

Incl. Electronic Paper A Partnership Mark-to-Market Tax Election
David Hasen
University of Colorado School of Law
Date Posted: January 11, 2017
Working Paper Series
43 downloads

Incl. Electronic Paper Evaluating Cross-National Variations in Envelope Wage Payments in EastCentral Europe
Economic and Industrial Democracy: an International Journal, Vol. 36, No. 2, pp. 283-303, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Explaining Participation in the Informal Economy: An Institutional Incongruence Perspective
International Sociology, Vol. 30, No. 3, pp. 294-313, 2015
Colin C. Williams, Ioana A Horodnic and Jan E. Windebank
University of Sheffield - School of Management, Alexandru Ioan Cuza University and University of Sheffield - Department of French
Date Posted: January 10, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Theorizing Entrepreneurship in the Informal Sector in Urban Brazil: A Product of Exit or Exclusion?
Journal of Entrepreneurship, Vol. 24, No. 2, pp. 148-168, 2015
Colin C. Williams and Youssef Youssef
University of Sheffield - School of Management and Humber College
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Evaluating the Policy Approach towards the Undeclared Economy in FYR Macedonia
International Journal of Entrepreneurship and Small Business, Vol. 24, No. 2, pp. 268–286, 2015,
Colin C. Williams, Rositsa Dzhekova, Josip Franic and Lyubo Mishkov
University of Sheffield - School of Management, University of Sheffield, University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Explaining the Informal Economy: An Exploratory Evaluation of Competing Perspectives
Relations Industrielles/Industrial Relations, Vol. 70, No. 4, pp. 741-765, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tackling the Propensity towards Undeclared Work: Some Policy Lessons from Croatia
South East European Journal of Economics and Business, Vol. 10, No.1, pp. 18-31, 2015
Colin C. Williams and Josip Franic
University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tackling Informal Employment in Developing and Transition Economies: A Critical Evaluation of the Neo-Liberal Approach
Int. J. Business and Globalisation, Vol. 14, No. 3, pp. 251-270, 2015
Colin C. Williams
University of Sheffield - School of Management
Date Posted: January 10, 2017
Accepted Paper Series
4 downloads

Can Cenvat Credit Be Taken Based on Invoices Without the Name and Address of Recipient? An Appraisal
Excise Law Times, (2016) Vol. 342 (Dec 2016) (pp. A203-A207,A211).
Tarun Jain
Supreme Court of India
Date Posted: January 06, 2017
Accepted Paper Series

Role of Tax Haven and Its Effect on Economy in DTAA: Issue of Treaty Shopping
Shreya Solenkey
Galgotias University, School of Law
Date Posted: December 29, 2016
Working Paper Series

Incl. Electronic Paper The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors
Brigham Young University Law Review, Vol. 2016, 2016, UC Irvine School of Law Research Paper No. 2017-10
Omri Y. Marian
University of California, Irvine School of Law
Date Posted: December 27, 2016
Last Revised: February 14, 2017
Accepted Paper Series
170 downloads

Incl. Electronic Paper Uplatňování extralegálních argumentů v daňovém právu - právní moralismus vers. legalismus v daňovém právu (Extralegal Argument in Tax Law: Moralism v. Legalism in Tax Law)
Conference Proceedings (Vol. I): Tax Law vs Tax Frauds and Tax Evasion (14-16 September 2015), Pavol Jozef Safarik University in Kosice, Faculty of Law, Slovak Republic, ISBN 978-80-8152-303-8
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: December 24, 2016
Accepted Paper Series
6 downloads

Incl. Electronic Paper Abstracting About 'Abstract Idea'
Iowa Law Review Bulletin, Vol. 102, p. 60, 2016
Jasper L. Tran
University of Maryland
Date Posted: December 24, 2016
Last Revised: December 27, 2016
Accepted Paper Series
86 downloads

Incl. Electronic Paper Public Tax-Return Disclosure
Tuck School of Business Working Paper No. 2888385
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill, Tuck School of Business at Dartmouth and University of Michigan, Stephen M. Ross School of Business
Date Posted: December 22, 2016
Working Paper Series
143 downloads

Incl. Electronic Paper Theoretical Perspectives on Ethical Dilemmas in Globalization and International Taxation
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
George Joseph
University of Massachusetts Lowell - The Robert J. Manning School of Business
Date Posted: December 21, 2016
Accepted Paper Series
36 downloads


 

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