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JEL Code: K34

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Viewing: 581 - 630 of 4,004 papers

581.

Backdating

Business Lawyer, 2008
Number of pages: 34 Posted: 27 Mar 2008
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP
Downloads 8,391
582.

Executive Compensation: Where We are, and How We Got There

George Constantinides, Milton Harris, and René Stulz (eds.), Handbook of the Economics of Finance. Elsevier Science North Holland (Forthcoming), Marshall School of Business Working Paper No. FBE 07.12,
Number of pages: 179 Posted: 17 Apr 2012 Last Revised: 13 Aug 2012
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 7,190
583.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Health Matrix: Journal of Law-Medicine, Forthcoming, Case Legal Studies Research Paper No. 2012-27
Number of pages: 79 Posted: 15 Jul 2012 Last Revised: 01 Jul 2013
Accepted Paper Series
Case Western Reserve University School of Law and Cato Institute
Downloads 6,452
584.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Accepted Paper Series
University of Michigan Law School and University of Michigan Law School
Downloads 6,141
585.

A Review of Tax Research

Number of pages: 138 Posted: 23 Sep 2009 Last Revised: 28 Jul 2010
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
Downloads 5,357
586.

Taxing Undocumented Immigrants: Separate, Unequal and Without Representation

Tax Lawyer, Spring 2006, Harvard Latino Law Review, Spring 2006, Chapman University Law Research Paper No. 06-20
Number of pages: 59 Posted: 15 Feb 2006
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 4,873
587.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 4,103
588.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1
Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014
Accepted Paper Series
University of Sydney
Downloads 4,017
589.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Accepted Paper Series
Washington and Lee University, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 3,877
590.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 3,814
591.

The Morality of Tax Avoidance

Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012
Number of pages: 54 Posted: 29 Jul 2010 Last Revised: 08 Apr 2015
Accepted Paper Series
University of British Columbia - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 3,565
592.

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School

Multiple version iconThere are 3 versions of this paper

Downloads 3,355
593.

The Eclipse of Private Equity

ECGI - Law Working Paper No. 082/2007
Number of pages: 65 Posted: 24 Apr 2007
Working Paper Series
University of Cambridge - Faculty of Law and University of Oxford - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 3,266
594.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,009
595.

Empirical Tax Research in Accounting

JAE Rochester Conference April 2000
Number of pages: 109 Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-Irvine

Multiple version iconThere are 2 versions of this paper

Downloads 2,877
596.

Tax Shelters and Corporate Debt Policy

Number of pages: 37 Posted: 17 Dec 2004
Working Paper Series
Duke University and Pace University - Lubin School of Business
Downloads 2,819
597.

Financial Accounting and Corporate Behavior

Boston Univ. School of Law Working Paper No. 06-05
Number of pages: 60 Posted: 29 Mar 2006
Working Paper Series
Boston University School of Law
Downloads 2,742
598.

Corporate Governance, Incentives, and Tax Avoidance

Journal of Accounting and Economics 60 (August 2015): 1–17., Rock Center for Corporate Governance at Stanford University Working Paper No. 136,
Number of pages: 43 Posted: 18 Apr 2013 Last Revised: 17 Jul 2015
Working Paper Series
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford University - Graduate School of Business
Downloads 2,706
599.

What Law Schools Can Learn from Billy Beane and the Oakland Athletics

Texas Law Review, Vol. 82, p. 1483, 2004, U of Cincinnati Public Law Research Paper No. 04-1
Number of pages: 72 Posted: 11 Feb 2004
Accepted Paper Series
Pepperdine University - School of Law and University of Missouri School of Law
Downloads 2,525
600.

Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes

Yale Law Journal, Vol. 115, p. 356, 2005, Northwestern Law & Econ Research Paper No. 05-07, NYU, Law and Economics Research Paper No. 05-26
Number of pages: 83 Posted: 14 Feb 2005
Accepted Paper Series

Multiple version iconThere are 2 versions of this paper

Downloads 2,317
601.

Law and Finance: The Case of Constructive Sales

Annual Review of Financial Economics, Forthcoming
Number of pages: 29 Posted: 31 Aug 2013 Last Revised: 18 Oct 2013
Accepted Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 2,309
602.

Party Autonomy and Private-Law Making in Private International Law: The Lex Mercatoria that Isn't

Number of pages: 25 Posted: 20 Nov 2006
Working Paper Series
Willamette University - College of Law
Downloads 2,221
603.

Sarbanes-Oxley after Three Years

U Illinois Law & Economics Research Paper No. LE05-016
Number of pages: 23 Posted: 20 Jun 2005
Working Paper Series
University of Illinois College of Law (deceased)

Multiple version iconThere are 2 versions of this paper

Downloads 2,196
604.

The Taxation of Controlled Foreign Corporations

(Institute of Policy Studies, Victoria University Press, Wellington, 1987)
Number of pages: 41 Posted: 27 Mar 2010
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 2,161
605.

Estate Planning for Persons with Less Than $5 Million

Estate Planning, March 2007
Number of pages: 18 Posted: 26 Oct 2006
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 2,114
606.

Virtual Currencies; Bitcoin & What Now after Liberty Reserve, Silk Road, and Mt. Gox?

Richmond Journal of Law and Technology, Vol. 20, No. 4, 2014
Number of pages: 108 Posted: 11 Feb 2014 Last Revised: 19 Sep 2014
Accepted Paper Series
Western Carolina University
Downloads 2,111
607.

Social Security Benefits Formula 101: A Practical Primer

American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 4, Summer 2010
Number of pages: 3 Posted: 10 Jul 2010
Accepted Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Downloads 2,083
608.

Taxation and Corporate Governance: An Economic Approach

Number of pages: 24 Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 2,056
609.

Ranking Law Schools: Using SSRN to Measure Scholarly Performance

Indiana Law Journal (Symposium on The Next Generation of Law School Rankings), Vol. 81, 2006, U of Texas law, Law and Econ Research Paper No. 52, U of Cincinnati Public Law Research Paper No. 05-14
Number of pages: 57 Posted: 17 Aug 2005
Accepted Paper Series
Northwestern University - Pritzker School of Law and Pepperdine University - School of Law
Downloads 2,045
610.

Is Disruptive Blockchain Technology the Future of Financial Services?

69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11 Posted: 31 May 2016 Last Revised: 15 Nov 2016
Accepted Paper Series
Western Carolina University
Downloads 1,910
611.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Accepted Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,883
612.

Controlled Foreign Company Regimes and Double Taxation

Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015
Number of pages: 4 Posted: 14 May 2010 Last Revised: 10 Jun 2015
Accepted Paper Series
Victoria University of Wellington - Faculty of Law
Downloads 1,881
613.

The Relation Between Financial and Tax Reporting Measures of Income

MIT Sloan Working Paper No. 4332-01
Number of pages: 52 Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,838
614.

'Stranger than Fiction': Taxing Virtual Worlds

New York University Law Review, Vol. 82, 2007, Indiana Legal Studies Research Paper No. 76
Number of pages: 54 Posted: 19 Mar 2007 Last Revised: 18 Oct 2015
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,822
615.

Contingent Consideration: The Taxation of Earnouts and Escrows

Mergers and Acquisitions: The Monthly Tax Journal, Vol. 2, No. 3, pp. 3-17, July 2001
Number of pages: 16 Posted: 28 Jan 2005
Accepted Paper Series
Independent and Thompson Hine LLP
Downloads 1,814
616.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Working Paper Series
Texas Tech University School of Law
Downloads 1,758
617.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
Number of pages: 58 Posted: 09 Jul 2014
Accepted Paper Series
Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.
Downloads 1,749
618.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 1,746
619.

Stakeholder Pressure and the Structure of Executive Compensation

Number of pages: 54 Posted: 14 Nov 1997
Working Paper Series
Michigan State University - Department of Accounting & Information Systems, University of Virginia - McIntire School of Commerce and Cornell University
Downloads 1,745
620.

Lexisnexis® Guide to FATCA Compliance: Chapter 1

LexisNexis® Guide to FATCA Compliance (4th ed., 2016), Texas A&M University School of Law Legal Studies Research Paper No. 16-17,
Number of pages: 120 Posted: 09 Mar 2016 Last Revised: 02 Sep 2016
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,730
621.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Working Paper Series
Georgetown University Law Center
Downloads 1,702
622.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Accepted Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,695
623.

Grantor Trusts and Income Tax Reporting Requirements: A Primer

Probate Practice Reporter, Vol. 13, No. 1, 2001
Number of pages: 9 Posted: 14 Jul 2006
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP and Pace University School of Law
Downloads 1,648
624.

Beyond Chance? The Persistence of Performance in Online Poker

PLoS ONE 10(3): e0115479, March 2015
Number of pages: 35 Posted: 15 Aug 2012 Last Revised: 03 Mar 2015
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), VU Amsterdam - School of Business and Economics and Department of Finance - Vrije Universiteit Amsterdam
Downloads 1,642
625.

Dividends and Politics (Revised)

ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17
Number of pages: 68 Posted: 05 Feb 2005
Working Paper Series
University of California, Los Angeles (UCLA) - School of Law, Cardiff University - Cardiff Business School and University of Cambridge - Faculty of Law
Downloads 1,551
626.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015
Accepted Paper Series
The University of Tokyo, Graduate Schools for Law and Politics
Downloads 1,530
627.

As American as Apple Inc.: International Tax and Ownership Nationality

Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68 Posted: 11 Feb 2014 Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Law School
Downloads 1,475
628.

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012
Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012
Accepted Paper Series
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Downloads 1,470
629.

The Law is a Fractal: The Attempt to Anticipate Everything

44 Loyola University Chicago L.J. 649 (2013), U of Michigan Public Law Research Paper, No. 292
Number of pages: 33 Posted: 06 Oct 2012 Last Revised: 02 Jan 2014
Accepted Paper Series
University of Michigan Law School
Downloads 1,465
630.

Tax Evasion and Ethics: A Demographic Study of 33 Countries

Number of pages: 20 Posted: 27 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business
Downloads 1,454