1.
The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills
Number of pages: 36
Posted: 13 Dec 2017
Last Revised: 14 Jul 2018
Working Paper Series
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco
Downloads
60,031
2.
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation
Minnesota Law Review, Vol. 103, 2018
Number of pages: 83
Posted: 28 Dec 2017
Last Revised: 07 May 2019
Accepted Paper Series
New York University School of Law, University of Missouri School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University School of Law, Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads
38,838
3.
Backdating
Business Lawyer, 2008
Number of pages: 34
Posted: 26 Jul 2021
Accepted Paper Series
Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
Downloads
12,945
4.
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
11,103
5.
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
11,084
6.
Should Law Subsidize Driving?
95 New York University Law Review 498 (2020), U Iowa Legal Studies Research Paper No. 2019-03
Number of pages: 82
Posted: 04 Mar 2019
Last Revised: 18 May 2020
Accepted Paper Series
University of Iowa - College of Law
Downloads
9,073
7.
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: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
9,003
8.
Taxing the Rich: Issues and Options
Number of pages: 51
Posted: 18 Sep 2019
Last Revised: 01 Feb 2020
Working Paper Series
New York University School of Law and New York University School of Law
Downloads
8,763
9.
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
7,886
10.
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
7,851
11.
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
7,688
12.
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
6,656
13.
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
6,169
14.
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
5,764
15.
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
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads
5,663
16.
Pillar 2: Rule Order, Incentives, and Tax Competition
Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16
Posted: 11 Mar 2022
Working Paper Series
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads
5,454
17.
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
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington, Te Herenga Waka - Faculty of Law
Downloads
5,348
18.
Corporate Tax Avoidance and Firm Value
Number of pages: 27
Posted: 20 Mar 2005
Working Paper Series
Harvard Business School - Finance Unit and UC Berkeley School of Law
There are 3 versions of this paper
Corporate Tax Avoidance and Firm Value
1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27
Posted: 28 Jun 2006
Last Revised: 17 Jan 2011
Downloads
838
Corporate Tax Avoidance and Firm Value
NBER Working Paper No. w11241
Number of pages: 32
Posted: 12 May 2005
Last Revised: 19 Sep 2022
Downloads
342
Downloads
5,326
19.
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
5,179
20.
IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT)
Number of pages: 195
Posted: 06 May 2018
Last Revised: 06 Oct 2022
Working Paper Series
Independent
Downloads
4,974
21.
Rethinking the RRSP's Benefits
Number of pages: 20
Posted: 28 Jul 2015
Last Revised: 05 May 2023
Working Paper Series
Independent
Downloads
4,856
22.
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: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads
4,836
23.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
4,798
24.
How Artificial Intelligence Will Affect the Practice of Law
Number of pages: 15
Posted: 09 Nov 2017
Last Revised: 29 Nov 2017
Working Paper Series
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto Faculty of Law
Downloads
4,339
25.
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, Te Herenga Waka - Faculty of Law
Downloads
4,200
26.
Jesus Is an Anarchist
Number of pages: 60
Posted: 05 Feb 2009
Last Revised: 05 Dec 2011
Working Paper Series
Independent
Downloads
4,198
27.
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
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department, University of Cambridge Judge Business School and Stanford Graduate School of Business
Downloads
4,107
28.
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
4,005
29.
Toward Fair and Sustainable Capitalism: A Comprehensive Proposal to Help American Workers, Restore Fair Gainsharing between Employees and Shareholders, and Increase American Competitiveness by Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth and Encouraging Investments in America’s Future
U of Penn, Inst for Law & Econ Research Paper No. 19-39, Harvard John M. Olin Discussion Paper No. 1018
Number of pages: 34
Posted: 11 Oct 2019
Working Paper Series
Wachtell, Lipton, Rosen & Katz
Downloads
3,924
30.
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
There are 2 versions of this paper
The Eclipse of Private Equity
ECGI - Law Working Paper No. 082/2007
Number of pages: 65
Posted: 24 Apr 2007
Downloads
3,892
The Eclipse of Private Equity
Delaware Journal of Corporate Law (DJCL), Vol. 33, No. 1, 2008
Posted: 03 Oct 2008
Last Revised: 09 Feb 2009
Downloads
3,892
31.
Empirical Tax Research in Accounting
Number of pages: 109
Posted: 12 Oct 2000
Working Paper Series
University of North Carolina Kenan-Flagler Business School and University of California-IrvineUniversity of California-Irvine
There are 2 versions of this paper
Downloads
3,626
32.
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, Te Herenga Waka - Faculty of Law
Downloads
3,562
33.
Ten Questions About Why and How to Tax the Digitalized Economy
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31
Posted: 21 Dec 2017
Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
3,388
34.
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
3,319
35.
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
There are 2 versions of this paper
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30
Posted: 21 Oct 2013
Downloads
3,296
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30
Posted: 31 Jul 2013
Downloads
1,403
Downloads
3,296
36.
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
3,242
37.
The Optimal Basis Increase and Income Tax Efficiency Trust: Exploiting Opportunities to Maximize Basis, Lessen Income Taxes and Improve Asset Protection for Married Couples after ATRA (Or: Why You'll Learn to Love the Delaware Tax Trap)
Number of pages: 240
Posted: 16 May 2014
Last Revised: 28 Apr 2018
Working Paper Series
Independent
Downloads
3,077
38.
Understanding the Tax Cuts and Jobs Act
Georgia State University College of Law, Legal Studies Research Paper No. 2018-07
Number of pages: 54
Posted: 08 Jan 2018
Last Revised: 25 May 2018
Accepted Paper Series
Georgia State University College of Law
Downloads
2,921
39.
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
2,885
40.
Taxation and Corporate Governance: An Economic Approach
Number of pages: 24
Posted: 03 May 2007
Working Paper Series
Harvard Business School - Finance Unit and UC Berkeley School of Law
Downloads
2,828
41.
International Effective Minimum Taxation – analysis of GloBE (Pillar Two)
Number of pages: 24
Posted: 19 Apr 2021
Working Paper Series
University of Münster - Faculty of Law
Downloads
2,783
42.
Party Autonomy and Private-Law Making in Private International Law: The Lex Mercatoria that Isn't
Festschrift für Konstantinos D. Kerameus 1397-1423 (Ant. N. Sakkoulas & Bruylant Publishers 2009).
Number of pages: 25
Posted: 20 Nov 2006
Last Revised: 23 Dec 2021
Accepted Paper Series
Willamette University - College of Law
Downloads
2,768
43.
The Digital Services Tax: A Conceptual Defense
73(1) Tax Law Review 69-111 (2019)
Number of pages: 33
Posted: 07 Nov 2018
Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads
2,741
44.
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 - Rick J. Caruso School of Law and University of Missouri School of Law
Downloads
2,733
45.
Relevancy - Admissibility of Documents
Number of pages: 23
Posted: 29 Jan 2013
Working Paper Series
Independent
Downloads
2,713
46.
Blockchain (Distributed Ledger Technology) Solves VAT Fraud
Boston Univ. School of Law, Law and Economics Research Paper No. 16-41
Number of pages: 25
Posted: 19 Oct 2016
Working Paper Series
NYU - Graduate Tax Program and Boston University - School of Law
Downloads
2,712
47.
The Relation between Financial and Tax Reporting Measures of Income
Number of pages: 52
Posted: 13 Apr 2001
Working Paper Series
Boston College and University of Connecticut School of Business
There are 2 versions of this paper
The Relation between Financial and Tax Reporting Measures of Income
Number of pages: 52
Posted: 13 Apr 2001
Downloads
2,679
Downloads
2,679
48.
BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9
Posted: 11 Oct 2014
Accepted Paper Series
Queen's University - Faculty of Law
Downloads
2,638
49.
A Simple Regulatory Fix for Citizenship Taxation
Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506
Number of pages: 18
Posted: 10 Nov 2020
Accepted Paper Series
Citizenship Solutions, Association of Americans Resident Overseas (AARO) and University of Queensland - Business School
Downloads
2,614
50.
The Great American Retirement Fraud
Number of pages: 86
Posted: 01 Jan 2022
Last Revised: 28 Oct 2022
Working Paper Series
University of Virginia School of Law
Downloads
2,605
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