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SSRN eLibrary Search Results
JEL Code: K34
762,631 Total downloads
Showing Papers 241 - 290 of 3,743
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Incl. Electronic Paper Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries
WU International Taxation Research Paper Series No. 2017-03
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
University of Oslo, Department of Public and International Law, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, affiliation not provided to SSRN, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Date Posted: March 28, 2017
Working Paper Series
1 downloads

Incl. Electronic Paper Interest Assignments Among Members
Journal of Passthrough Entities, March-April 2017
Thomas E. Rutledge
Stoll Keenon Ogden PLLC
Date Posted: March 28, 2017
Accepted Paper Series
1 downloads

Incl. Electronic Paper Free Speech and Signage After Reed v. Town of Gilbert: Signs of Change from the Bayou State
Kolby Paul Marchand
Southern University Law Review
Date Posted: March 25, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper BEPS and the New International Tax Order
Brigham Young University Law Review, Forthcoming
Allison Christians
McGill University - Faculty of Law
Date Posted: March 24, 2017
Accepted Paper Series
71 downloads

Incl. Electronic Paper Delineating the Fiscal Borders of Australia's Non-Profit Tax Concessions
eJournal of Tax Research, Vol. 14, No. 3, pp. 741-765, 2016, Sydney Law School Research Paper No. 17/27
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr
The University of Sydney Law School, Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Date Posted: March 24, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Fisc and the Frontier: Approaches to Crossborder Charity in Australia and the UK
The Philanthropist, Vol. 26, No. 4, 2015, Sydney Law School Research Paper No. 17/26
Myles McGregor-Lowndes, Julie-Anne Tarr and Natalie Silver
Queensland University of Technology - QUT Business School, Queensland University of Technology - School of Accountancy and The University of Sydney Law School
Date Posted: March 23, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance
Maastricht University, Working Paper 22 March 2017
Sieb Kingma and Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation and Maastricht University - Maastricht Centre for Taxation
Date Posted: March 23, 2017
Working Paper Series
68 downloads

Incl. Electronic Paper Should Tax Incentives for Charitable Giving Stop at Australia's Borders?
Sydney Law Review, Vol. 38, No. 1, pp. 85-120, 2016, Sydney Law School Research Paper No. 17/24
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr
The University of Sydney Law School, Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Date Posted: March 22, 2017
Accepted Paper Series
6 downloads

Incl. Electronic Paper Developing a Holistic Approach for Tackling Undeclared Work
Developing a Holistic Approach for Tackling Undeclared Work: A Learning Resource from the Seminar of the European Platform Tackling Undeclared Work, December 2, 2016
Colin C. Williams
University of Sheffield - School of Management
Date Posted: March 21, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper Uncompelled Hypothetical Investors and Its Implications for Appraisal Practice
Peter C. Dawson
Independent
Date Posted: March 20, 2017
Last Revised: March 22, 2017
Working Paper Series
4 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
38 downloads

Incl. Electronic Paper Delivering a Level Playing Field for Offshore Bank Accounts. What the New OECD/Global Forum Peer Reviews on Automatic Information Exchange Must Not Miss
Markus Meinzer and Andres Knobel
Tax Justice Network and Tax Justice Network
Date Posted: March 18, 2017
Working Paper Series
4 downloads

Incl. Electronic Paper The First McGee Annual Report on the Best and Worst States for Business
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: March 16, 2017
Working Paper Series
192 downloads

Incl. Electronic Paper Daňový poradce jako Sherlock Holmes? (Tax Lawyer as Sherlock Holmes?)
Bulletin Komory daňových poradců České republiky 4/2016 (ISSN 1211-9946),
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: March 16, 2017
Accepted Paper Series
7 downloads

Incl. Electronic Paper Illegitimate Economic Practices in Croatia: Findings from a Representative Survey of 2,000 Citizens
Grey Working Paper No. 9, March 2017
Josip Franic and Colin C. Williams
University of Sheffield - School of Management and University of Sheffield - School of Management
Date Posted: March 15, 2017
Working Paper Series
5 downloads

Incl. Electronic Paper Pooling and Unpooling in the Uber Economy
2017 University of Chicago Legal Forum (Forthcoming)
Daniel Jacob Hemel
University of Chicago Law School
Date Posted: March 15, 2017
Last Revised: March 28, 2017
Accepted Paper Series
27 downloads

Incl. Electronic Paper Do the Rich Pay Their Fair Share of Taxes? An Empirical Study of United States Data
Robert W. McGee
Fayetteville State University - Department of Accounting
Date Posted: March 14, 2017
Working Paper Series
66 downloads

Incl. Electronic Paper State Aid Special Report — Part 2: Legitimate Expectations
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 13, 2017
Last Revised: March 17, 2017
Accepted Paper Series
38 downloads

Incl. Electronic Paper The Need for a National Tax Tribunal Reviewing the National Tax Tribunal Act, 2005
Harsh Mahaseth
National Academy of Legal Studies and Research (NALSAR) University
Date Posted: March 11, 2017
Working Paper Series
6 downloads

Incl. Electronic Paper The Definitions of Income
71 Tax L. Rev. __ (Forthcoming)
John R. Brooks
Georgetown University Law Center
Date Posted: March 10, 2017
Working Paper Series
147 downloads

Incl. Electronic Paper Taxing High-Income Earners: Tax Avoidance and Mobility
IEB Working Paper N. 2017/06
Alejandro Esteller-More, Amedeo Piolatto and Matthew D. Rablen
University of Barcelona, Barcelona Economics Institute (IEB) and Brunel University London - Department of Social Sciences, Media and Communications
Date Posted: March 10, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals
WU International Taxation Research Paper Series No. 2017-02
Harald Amberger and Saskia Kohlhase
Vienna University of Economics and Business and Erasmus University Rotterdam
Date Posted: March 09, 2017
Working Paper Series
57 downloads

Incl. Electronic Paper Background and Current Status of FATCA
LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) ,
William Byrnes and Robert J. Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Date Posted: March 08, 2017
Working Paper Series
252 downloads

Incl. Electronic Paper Negating the Cost of ‘I Do’: Ending the U.S. Tax Code's Family Penalty through Permissive Joint Filing
Widener University Delaware Law School Legal Studies Research Paper Series No. 17-07
Christine Allie
Widener University - Delaware Law School
Date Posted: March 08, 2017
Accepted Paper Series
10 downloads

Incl. Electronic Paper Congressional Authority to Obtain and Release Tax Returns
154 Tax Notes 1013 (2017)
George K. Yin
University of Virginia School of Law
Date Posted: March 07, 2017
Accepted Paper Series
97 downloads

Incl. Electronic Paper Special Report on State Aid — Part 3: Apple
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 07, 2017
Last Revised: March 16, 2017
Accepted Paper Series
36 downloads

Incl. Electronic Paper A Bridge Between: Law and the New Intellectual Histories of Capitalism
64 Buffalo Law Rev. 1 (2016), American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra
American Bar Foundation
Date Posted: March 07, 2017
Accepted Paper Series
73 downloads

Incl. Electronic Paper The Curious Beginnings of the Capital Gains Tax Preference
Fordham Law Review, Vol. 84, No. 2517, 2016, American Bar Foundation Research Paper, Northwestern Public Law Research Paper
Ajay K. Mehrotra and Julia C. Ott
American Bar Foundation and The New School for Social Research
Date Posted: March 07, 2017
Accepted Paper Series
35 downloads

Incl. Electronic Paper Why a State-Level Carbon Tax Can Include Border Adjustments
State Tax Notes, Vol. 83, No. 7, 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Date Posted: March 06, 2017
Accepted Paper Series
61 downloads

Incl. Electronic Paper Taxation Without Information: The Institutional Foundations of Modern Tax Collection
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: March 06, 2017
Working Paper Series
77 downloads

Incl. Electronic Paper Subsidizing Charity Liberally
San Diego Legal Studies Paper No. 17-261
Miranda Perry Fleischer
University of San Diego School of Law
Date Posted: March 03, 2017
Working Paper Series
39 downloads

Incl. Electronic Paper The Importance of a Participatory Charitable Giving Incentive
Tax Notes, Vol. 154, No. 5, 2017
Roger Colinvaux
Catholic University of America (CUA) - Columbus School of Law
Date Posted: March 03, 2017
Accepted Paper Series
100 downloads

Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) of 25 October 2016 – A Comparative and Critical Legal Analysis of the Profit Assessment
Patrick Velte and Oliver Mock
Leuphana University of Lueneburg and Leuphana University of Lueneburg
Date Posted: March 02, 2017
Working Paper Series

Incl. Electronic Paper Does the Income Tax Cause Parents to Spend Too Much Time with Their Children?: Rethinking Mirrlees
Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-11
Theodore P. Seto
Loyola Law School Los Angeles
Date Posted: March 02, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper Automatic Exchange of Information as the New Global Standard: The End of (Offshore Tax Evasion) History?
Automatic Exchange of Information and Prospects of Turkish-German Cooperation, Istanbul (ed. Leyla ATEŞ & Joachim ENGLISCH) (Forthcoming) , Presented at the 2nd Turkish-German Biennial on International Tax Law in Istanbul Conference, 3 March 2016,
Markus Meinzer
Tax Justice Network
Date Posted: March 02, 2017
Working Paper Series
55 downloads

Incl. Electronic Paper Energy Tax Incentives and the GBER Regime
Villar Ezcurra (ed): State aids, Taxation and the Energy Sector, Thomson Reuters-Aranzadi, 2017
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: March 01, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper 'They are a Tax Fearing People': Deterrent Effect – Penalties, Audit and Corruption in a Developing Country
Curtin Law and Taxation Review, 3: 1-50 (2016)
Nahida Faridy, Brett Freudenberg and Tapan Sarker
Griffith University - Department of Accounting, Finance and Economics, Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: March 01, 2017
Accepted Paper Series
13 downloads

Incl. Electronic Paper Human Rights at the Borders of Tax Sovereignty
Allison Christians
McGill University - Faculty of Law
Date Posted: February 28, 2017
Working Paper Series
78 downloads

Incl. Electronic Paper The Supreme Court's Estate Planning Jurisprudence (Foreword)
42 ACTEC Law Journal 1 (2016)
Bridget J. Crawford
Pace University School of Law
Date Posted: February 25, 2017
Accepted Paper Series
25 downloads

Incl. Electronic Paper Las Leyes Tributarias Forman Parte Integral De La Vida Del Gobernado En México (The Integral Nature of Tax Laws for Tax Payer's in Mexico)
Revista Global de Negocios, v. 5 (2) p. 17-26
Rosa Hilda Hernández Sandoval, Sandra Patricia de la Garza Cienfuegos, Ana María Aguilar Sánchez and Rosa Margarita Torres Hernández
Universidad Autonoma de Coahuila, Universidad Autonoma de Coahuila, Universidad Autónoma de Coahuila-México and Universidad Autonoma de Coahuila
Date Posted: February 24, 2017
Accepted Paper Series
2 downloads

Incl. Electronic Paper Unknowable Unknowns of Tax Reform: Wicked Systems, Cloud Seeding, and the Border Adjustment Tax
Texas A&M University School of Law Legal Studies Research Paper No. 17-19
Jack Manhire
Texas A&M University School of Law
Date Posted: February 24, 2017
Last Revised: March 10, 2017
Accepted Paper Series
127 downloads

Incl. Electronic Paper From Student-Athletes to Employee-Athletes: Why a 'Pay for Play' Model of College Sports Would Not Necessarily Make Educational Scholarships Taxable
Boston College Law Review, Vol. 58, 2017
Marc Edelman
City University of New York - Baruch College, Zicklin School of Business
Date Posted: February 24, 2017
Accepted Paper Series
114 downloads

Incl. Electronic Paper Tax Rulings as State Aid FAQ
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: February 24, 2017
Last Revised: March 16, 2017
Accepted Paper Series
96 downloads

Incl. Electronic Paper Taxing the $2.5 Trillion
Tax Notes, Vol. 154, No. 2, Jan. 2017
Susan C. Morse
University of Texas at Austin - School of Law
Date Posted: February 24, 2017
Accepted Paper Series
73 downloads

Incl. Electronic Paper On the Issue of Organizational and Legal Forms of Offshore Companies: Civil Law View.
LEX RUSSICA. N 12 (Vol. XCVII). 2014. pp. 1557 - 1564
Ekaterina Tyagay
Kutafin Moscow State Law University
Date Posted: February 23, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper Transfer Pricing and Intellectual Property: Identifying Issues and Reviewing the Existing and Alternative Solutions
Alexander Fedan
Yoram L. Cohen, Law Offices
Date Posted: February 23, 2017
Last Revised: March 20, 2017
Working Paper Series
26 downloads

Incl. Electronic Paper A Review of Hobby and Business Loss Rules: Evidence from Recent Developments
Accounting & Taxation, Vol. 8(1), p. 77-86, 2016
Peg (Margaret) Horan and Thomas Horan
Wagner College and PKF O’Connor Davies, LLP - New York, NY Location
Date Posted: February 22, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Inequities in the Constitutional Allocation of Taxing Rights in Nigeria
Benson Idahosa University Law Journal, Vol. 2, No. 1, pp. 308-327, ISSN 1115837, October 2015
Adure Uzo-Peters
University of Ibadan - Faculty of Law
Date Posted: February 21, 2017
Accepted Paper Series
12 downloads

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
19 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
6 downloads


 

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