1.
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90
Posted: 18 Mar 2020
Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Duke University School of Law, Boston College - Law School and Boston College - Law School
Downloads
3,789
2.
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
There are 2 versions of this paper
Earnings Management: New Evidence Based on Deferred Tax Expense
Number of pages: 44
Posted: 18 Jul 2001
Downloads
3,153
Downloads
3,153
3.
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
There are 2 versions of this paper
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 01 Feb 2006
Downloads
2,977
Corruption, Growth, and Public Finances
IMF Working Paper No. 00/182
Number of pages: 27
Posted: 11 Aug 2009
Downloads
160
Downloads
2,977
4.
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
2,409
5.
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
2,039
6.
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: 29 Nov 2022
Accepted Paper Series
University of California, Irvine School of Law
Downloads
1,776
7.
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
1,749
8.
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
1,354
9.
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
University of California, Irvine School of Law
Downloads
1,301
10.
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
1,217
11.
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
University of California, Irvine School of Law and Washington University Law School
Downloads
1,216
12.
Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?
Boston College Law School Legal Studies Research Paper
Number of pages: 7
Posted: 19 Jan 2018
Last Revised: 27 Mar 2019
Working Paper Series
Duke University School of Law and Boston College - Law School
Downloads
1,209
13.
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
Duke University School of Law and Boston College - Law School
Downloads
1,186
14.
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
1,166
15.
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
1,140
16.
Current Issues of the Sukuk Market and Using Sukuk for the Global Infrastructure Projects
Number of pages: 6
Posted: 07 Nov 2016
Working Paper Series
Marmara University
Downloads
1,084
17.
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
1,083
18.
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
1,053
19.
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
1,037
20.
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 School of Law
Downloads
915
21.
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
912
22.
Job Protection, Minimum Wage and Unemployment
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
906
23.
The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations
Number of pages: 31
Posted: 06 Feb 2001
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads
898
24.
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
University of California, Irvine School of Law
Downloads
883
25.
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
867
26.
Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries
European Journal of Social Sciences, Vol. 13, No. 3, pp. 408-418, 2010
Number of pages: 7
Posted: 04 Apr 2010
Accepted Paper Series
University of Karachi and Federal Urdu University of Arts Science & Technology
There are 2 versions of this paper
Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries
European Journal of Social Sciences, Vol. 13, No. 3, pp. 408-418, 2010
Number of pages: 7
Posted: 04 Apr 2010
Downloads
862
Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries
European Journal of Social Sciences, Vol. 13, No. 3, p. 408, 2010
Number of pages: 7
Posted: 13 Feb 2012
Downloads
284
Downloads
862
27.
The Conclusion and Termination of the 'First' Double Taxation Treaty
British Tax Review, Vol. 3, 2012, U of Melbourne Legal Studies Research Paper No. 604
Number of pages: 25
Posted: 01 Oct 0012
Accepted Paper Series
University of Melbourne - Law School
Downloads
861
28.
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
University of California, Irvine School of Law
Downloads
845
29.
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
Duke University School of Law and Boston College - Law School
Downloads
838
30.
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
832
31.
Taxing the Gig Economy
166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60
Posted: 09 Jan 2017
Last Revised: 07 Aug 2018
Accepted Paper Series
University of North Carolina School of Law
Downloads
814
32.
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: 03 Dec 2019
Working Paper Series
NYU - Graduate Tax Program
Downloads
813
33.
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
802
34.
Do Capital Income Taxes Hinder Growth?
Wharton Public Policy Initiative, Issue Brief, Vol. 1, No. 2, February 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-6
Number of pages: 7
Posted: 22 Feb 2013
Last Revised: 12 Nov 2019
Accepted Paper Series
University of Pennsylvania Carey Law School
Downloads
789
35.
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
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads
784
36.
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
There are 2 versions of this paper
The Information Content of Short Interest: A Natural Experiment
Number of pages: 43
Posted: 08 Feb 2002
Downloads
761
Downloads
761
37.
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 Hebrew University of Jerusalem - Faculty of LawUniversity of Pennsylvania Carey Law School
Downloads
744
38.
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
744
39.
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
University of California, Irvine School of Law and University of Virginia School of Law
Downloads
725
40.
A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines
The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Number of pages: 50
Posted: 14 Oct 2015
Last Revised: 01 Oct 2021
Accepted Paper Series
University of Georgia School of Law
Downloads
675
41.
Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence
Edgar, T.E., Farrar, J. and Mawani, A. “Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis” Canadian Tax Journal 2008, 56(4): 803-869
Number of pages: 38
Posted: 06 Jan 2008
Last Revised: 17 Nov 2021
Working Paper Series
York University - Schlich School of Business and York University - Department of Accounting
Downloads
664
42.
DICE – Digital Invoice Customs Exchange
Boston Univ. School of Law, Law and Economics Research Paper No. 13-40
Number of pages: 12
Posted: 22 Aug 2013
Working Paper Series
NYU - Graduate Tax Program and Consultant
Downloads
629
43.
The Timing of Tax Transparency
90 Southern California Law Review 449 (2017), NYU Law and Economics Research Paper No. 16-13
Number of pages: 80
Posted: 31 Mar 2016
Last Revised: 23 Jan 2023
Accepted Paper Series
University of California, Irvine School of Law
Downloads
628
44.
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
University of California, Irvine School of Law
Downloads
622
45.
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
620
46.
Taxation of Automation and Artificial Intelligence as a Tool of Labour Policy
(2022) 19(2) eJournal of Tax Research 273-303, SMU Centre for AI & Data Governance Research Paper No. 2019/01
Number of pages: 33
Posted: 02 Feb 2019
Last Revised: 24 May 2023
Accepted Paper Series
Singapore Management University - Yong Pung How School of Law and University of Oxford, Students
Downloads
614
47.
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 - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads
610
48.
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
601
49.
Leak-Driven Law
UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79
Posted: 16 Feb 2017
Last Revised: 22 Jul 2017
Accepted Paper Series
Duke University School of Law and Boston College - Law School
Downloads
601
50.
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 Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads
575
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