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SSRN eLibrary Search Results
JEL Code: K34
781,559 Total downloads
Showing Papers 1,501 - 1,550 of 3,801
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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
21 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
5 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
27 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
60 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
3 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
4 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
18 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
8 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
49 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
18 downloads

Incl. Electronic Paper 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
Working Paper Series
8 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 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 Combining Transparent Taxation and Limited Liability: 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: May 22, 2017
Working Paper Series
13 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
11 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
2 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
18 downloads

Incl. Electronic Paper A Taxonomy for Tax Loopholes
55 Houston Law Review __, 2018 Forthcoming
Heather M. Field
University of California Hastings College of the Law
Date Posted: May 08, 2017
Accepted Paper Series
124 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
63 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
24 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
26 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
211 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
64 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
75 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 El Plan BEPS y Los Países en Vías de Desarrollo (BEPS and Developing Countries)
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: April 24, 2017
Working Paper Series
60 downloads

Incl. Electronic Paper Citizenship Overreach
Michigan Journal of International Law, Forthcoming, Temple University Legal Studies Research Paper No. 2017-12
Peter J. Spiro
Temple University - James E. Beasley School of Law
Date Posted: April 22, 2017
Last Revised: May 12, 2017
Accepted Paper Series
120 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
52 downloads

Incl. Electronic Paper The House GOP Blueprint Can Be Drafted to Comply with WTO Rules
Itai Grinberg
Georgetown University Law Center
Date Posted: April 21, 2017
Last Revised: April 26, 2017
Working Paper Series
133 downloads

Incl. Electronic Paper Tax Treaties and the Taxation of Services in the Absence of Physical Presence
41 Brook. J. Int'l L. 1143 (2016)
Michael S. Kirsch
Notre Dame Law School
Date Posted: April 21, 2017
Accepted Paper Series
48 downloads

Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, But Few Solutions
Debelva F., Mosquera I. 2017. Privacy and confidentiality in exchange of information procedures: some uncertainties, many issues, but few solutions. Intertax: International Tax Review. Vol. 45 (5) , pp. 362-381
Irma Johanna Mosquera Valderrama and Filip Debelva
International Bureau for Fiscal Documentation (IBFD) and KU Leuven - Tax Law Institute
Date Posted: April 20, 2017
Accepted Paper Series

Incl. Electronic Paper Questioning Quill
Hayes R Holderness Jr.
University of Illinois College of Law
Date Posted: April 17, 2017
Last Revised: May 20, 2017
Working Paper Series
66 downloads

Incl. Electronic Paper The Legal Framework for Tax Compliance
Tax Lawyer, Vol. 70, No. 2, 2017
Allen D. Madison
University of South Dakota Law School
Date Posted: April 17, 2017
Accepted Paper Series
37 downloads

Incl. Electronic Paper Goods and Services Tax in India
Ravishu Raj
IMS Unison University, Students
Date Posted: April 11, 2017
Working Paper Series
19 downloads

Incl. Electronic Paper How to Get Taxpayers to Pay Local Charges
RADVAN, Michal. How to Get Taxpayers to Pay Local Charges. In Radvan, M., Gliniecka, J., Sowiński, T., Mrkývka, P.. The Financial Law towards Challenges of the XXI Century. 1. vyd. Brno: Masarykova univerzita, 2017. s. 340-348, 9 s. ISBN 978-80-210-8516-9. doi:10.5817/CZ.MUNI.P210-8516-2017.,
Michal Radvan Masaryk University, Faculty of Law
Date Posted: April 10, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper When Global Tax Reform Meets International Trade Rules: An Inquiry into the Intersection of the GATS and the BEPS Package
Zhang Weiwei
Graduate Institute of International and Development Studies
Date Posted: April 09, 2017
Working Paper Series
20 downloads

Incl. Electronic Paper International Aspects of the Australian Goods and Services Tax (GST)
Alexander Robert Fullarton
Curtin Business School
Date Posted: April 06, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper Trump and a Populist Tax Agenda?
Tax Notes, Vol. 154, No. 9, 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina (UNC) at Chapel Hill - School of Law
Date Posted: April 05, 2017
Accepted Paper Series
55 downloads

Incl. Electronic Paper Discretion in Tax Law
Demin A. V. Diskretsiya v nalogovom prave (Discretion in Tax Law). Vestnik Permskogo Universiteta. Juridicheskie Nauki – Perm University Herald. Juridical Sciences. 2017. Issue 35. Pp. 42–55. ,
Alexander Demin
Independent
Date Posted: April 05, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Extent and Nature of Undeclared Work in Croatia
Colin C. Williams, Marek Radvansky and Miroslav Stefanik
University of Sheffield - School of Management, Independent and Independent
Date Posted: April 05, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Choosing Your Pond: Revealed-Preference Estimates of Relative Income Concerns
Nicolas L. Bottan and Ricardo Perez-Truglia
University of Illinois at Urbana-Champaign - Department of Economics and University of California, Los Angeles (UCLA)
Date Posted: April 04, 2017
Last Revised: April 29, 2017
Working Paper Series
39 downloads

Incl. Electronic Paper Choosing Your Pond: Revealed-Preference Estimates of Relative Income Concerns
Nicolas L. Bottan and Ricardo Perez-Truglia
University of Illinois at Urbana-Champaign - Department of Economics and University of California, Los Angeles (UCLA)
Date Posted: April 04, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Corporate Tax Avoidance and Honoring the Fiduciary Duties Owed to the Corporation and Its Stockholders
Boston College Law Review, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 17-16
Eric C. Chaffee and Karie Davis-Nozemack
University of Toledo - College of Law and Georgia Institute of Technology - Scheller College of Business
Date Posted: April 04, 2017
Last Revised: May 11, 2017
Working Paper Series
90 downloads

Incl. Electronic Paper U.S. Worldwide Taxation Policy and Bank Loan Contracting
Zhiming Ma, Derrald Stice and Danye Wang
Peking University, Hong Kong University of Science & Technology and Peking University - Guanghua School of Management
Date Posted: April 04, 2017
Working Paper Series
77 downloads

Incl. Electronic Paper Constitutional Limits to the Municipal Autonomy in Taxation Matter: Special Reference to the Legal Attributions of the Municipal Council of Trujillo – Perú and Municipal Tax Exemption in Favor of Its Permanent Workers
Mirko A. Maldonado Melendez and Martha Bringas
Universitat Pompeu Fabra and Independent
Date Posted: April 03, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper A State-Level Carbon Tax with Border Adjustments
State Tax Notes, Vol. 83, No. 11, 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Date Posted: April 03, 2017
Accepted Paper Series
33 downloads

Service Tax on Transfer of ‘Know-How’ and Other IPRs: A Study of Contrasts
VAT and Service Tax Cases, (2017) 99 VST (Journal) 1-26
Tarun Jain
Supreme Court of India
Date Posted: April 03, 2017
Accepted Paper Series

Incl. Electronic Paper How Can California Be a Bad State for Business if Its Per Capita GDP Keeps Growing?
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: April 03, 2017
Working Paper Series
50 downloads

Incl. Electronic Paper The Federalist Safeguards of Progressive Taxation
93 New York University Law Review (Forthcoming)
Daniel Jacob Hemel
University of Chicago Law School
Date Posted: April 03, 2017
Working Paper Series
79 downloads


 

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