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JEL Code: H29

110,442 Total downloads

Viewing: 51 - 100 of 498 papers

51.

The Making of International Tax Law: Empirical Evidence from Natural Language Processing

UC Irvine School of Law Research Paper No. 2019-02
Number of pages: 47 Posted: 14 Feb 2020
Accepted Paper Series
ETH Zürich and University of California, Irvine School of Law
Downloads 523
52.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I

Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Number of pages: 12 Posted: 12 Jan 2012 Last Revised: 11 May 2020
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 505
53.

Private Motive and Perpetual Conditions in Charitable Naming Gifts: When Good Names Go Bad

Number of pages: 89 Posted: 26 Jan 2005
Accepted Paper Series
Seattle University School of Law
Downloads 490
54.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II

Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Number of pages: 13 Posted: 18 Jan 2012 Last Revised: 13 Nov 2014
Accepted Paper Series
Law Offices of Albert Feuer
Downloads 479
55.

The Psychic Cost of Tax Evasion

56 Boston College Law Review 617 (2015)
Number of pages: 56 Posted: 11 Sep 2014 Last Revised: 01 Apr 2015
Accepted Paper Series
University of North Carolina School of Law
Downloads 477
56.

Time for Permanent Estate Tax Reform

University of Missouri-Kansas City Law Review, Vol. 81, No. 2, 2012
Number of pages: 14 Posted: 12 Sep 2012 Last Revised: 19 Feb 2014
Accepted Paper Series
Quinnipiac University School of Law
Downloads 471
57.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Accepted Paper Series
Boston College Law School
Downloads 467
58.

Federal Tax Procedure

Number of pages: 841 Posted: 21 Aug 2014
Working Paper Series
IndependentUniversity of Houston Law Center

Multiple version iconThere are 6 versions of this paper

Downloads 452
59.

Excluding Expert Valuation Testimony

Tax Notes, Vol. 132, No. 13, 2011
Number of pages: 3 Posted: 26 Sep 2011
Accepted Paper Series
University of Baltimore - School of Law
Downloads 432
60.

Human Equity? Regulating the New Income Share Agreements

68 Vanderbilt Law Review, Vol. 681 (2015), Tulane Public Law Research Paper No. 14-10, Boston College Law School Legal Studies Research Paper No. 332
Number of pages: 80 Posted: 17 Jul 2014 Last Revised: 22 Apr 2015
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 427
61.

Tax Expenditure Estimates in Ghana

Number of pages: 33 Posted: 21 Sep 2016 Last Revised: 22 Sep 2016
Working Paper Series
World Bank and The World Bank
Downloads 427
62.

Use of Judicial Doctrines in Federal Tax Cases Decided by Trial Courts, 1993-2006: A Quantitative Assessment

3rd Annual Conference on Empirical Legal Studies Papers
Number of pages: 51 Posted: 10 Apr 2008 Last Revised: 29 Aug 2008
Working Paper Series
Northern Illinois University - College of Law
Downloads 424
63.

Independent Auditors as Fiscal Gatekeepers

Number of pages: 28 Posted: 06 Feb 1997
Working Paper Series
University of Bologna

Multiple version iconThere are 2 versions of this paper

Downloads 411
64.

Implementing Vat in India: Implications for Federal Polity

Indian Journal of Political Science, Vol. LXVI, No. 4, pp. 915-934, 2004
Number of pages: 21 Posted: 20 Nov 2006
Accepted Paper Series
Central University of HaryanaGerman Institute for Global and Area Studies
Downloads 407
65.

Introducing a General Anti-Avoidance Rule (GAAR): Ensuring that a GAAR Achieves its Purpose

Tax Law IMF Technical Note, 2016/1, IMF Legal Department, 2016
Number of pages: 12 Posted: 08 Feb 2016
Accepted Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Downloads 398
66.

Linton Family LLC and the Step Transaction Doctrine

Tax Notes, Vol. 125, No. 9, 2009
Number of pages: 4 Posted: 02 Dec 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 394
67.

Important Developments in Federal Income Taxation (2014)

52nd Annual Great Plains Tax Institute (December 4-5, 2014).
Number of pages: 78 Posted: 11 Dec 2014
Accepted Paper Series
Creighton University - School of Law
Downloads 386
68.

Reconsidering Corporate Tax Privacy

New York University Journal of Law and Business, Vol. 11, 2014, NYU Law and Economics Research Paper No. 14-37
Number of pages: 92 Posted: 16 Nov 2014 Last Revised: 20 Mar 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 385
69.

International Financial Flows and Transactions Taxes: Survey and Options

Number of pages: 62 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN
Downloads 384
70.

Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States?

Southern California Law Review, Vol. 82, Pg. 703, 2009, U of Penn, Inst for Law & Econ Research Paper No. 08-28
Number of pages: 66 Posted: 31 Oct 2008 Last Revised: 13 Aug 2010
Working Paper Series
University of Pennsylvania Carey Law School
Downloads 382
71.

Testing the Models of Tax Compliance: The Use-Tax Experiment

2015 Utah L. Rev. 1083
Number of pages: 59 Posted: 04 Mar 2015 Last Revised: 01 Mar 2016
Accepted Paper Series
University of Nebraska College of Law
Downloads 376
72.

The Futility of Tax Protester Arguments

Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Number of pages: 57 Posted: 11 Jul 2014 Last Revised: 23 Nov 2014
Accepted Paper Series
University of South Dakota Law School
Downloads 375
73.

The Cost of Norms: Tax Effects of Tacit Understandings

University of Chicago Law Review, Spring 2007, Columbia Law and Economics Working Paper No. 305
Number of pages: 85 Posted: 23 Oct 2006
Accepted Paper Series
Columbia University - Law School
Downloads 372
74.

Defending Place-Based Philanthropy by Defining the Community Foundation

2018 Brigham Young University Law Review 1
Number of pages: 56 Posted: 27 Mar 2017 Last Revised: 14 Sep 2018
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 366
75.

Towards the Development of a Tax System Complexity Index

UNSW Australian School of Business Research Paper No. 2013 TABL 1001
Number of pages: 26 Posted: 15 Feb 2013
Accepted Paper Series
University of New South Wales and University of New South Wales (UNSW) - School of Accounting, Auditing and Taxation
Downloads 363
76.

Observations on the Question of Morality of Taxation

Number of pages: 43 Posted: 20 Oct 2008 Last Revised: 19 Dec 2008
Working Paper Series
Bottomly Law Firm
Downloads 359
77.

Taxation and Surveillance: An Agenda

Yale Journal of Law & Technology, 2015, Forthcoming, University of Washington School of Law Research Paper No. 2014-34
Number of pages: 49 Posted: 19 Dec 2014 Last Revised: 27 Oct 2015
Accepted Paper Series
University of Washington - School of LawUniversity of Washington - UW Law
Downloads 359
78.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Accepted Paper Series
Rutgers University and University of North Carolina School of Law
Downloads 355
79.

Hurford: FLP Practice Pointers

Tax Notes, Vol. 122, No. 6, 2009
Number of pages: 6 Posted: 11 Feb 2009 Last Revised: 23 Feb 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 351
80.

Creating Failures in the Market for Tax Planning

Virginia Tax Review, Forthcoming, Minnesota Legal Studies Research Paper No. 07-07
Number of pages: 20 Posted: 05 Apr 2007
Accepted Paper Series
University of Waterloo, University of Minnesota Law School and University of Minnesota - Law School
Downloads 349
81.

Federal Tax Procedure - Student Edition

Number of pages: 611 Posted: 04 Aug 2015
Working Paper Series
IndependentUniversity of Houston Law Center
Downloads 346
82.

Recent Developments in Federal Income Taxation: The Year 2013

Florida Tax Review, Vol. 15, No. 5, 2014
Number of pages: 212 Posted: 03 Mar 2014
Accepted Paper Series
University of Florida - Levin College of Law, University of Houston Law Center and University of California, Davis - School of Law
Downloads 344
83.

Ability to Pay and the Taxation of Virtual Income

75 Tennessee Law Review 696 (2008)
Number of pages: 58 Posted: 28 Sep 2008 Last Revised: 09 Aug 2012
Accepted Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 343
84.

Simplexity: Plain Language and the Tax Law

66 Emory Law Journal 189 (2017), NYU Law and Economics Research Paper No. 16-17, University of Miami Legal Studies Research Paper No. 16-20
Number of pages: 77 Posted: 08 Apr 2016 Last Revised: 11 Apr 2017
Accepted Paper Series
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 343
85.

Tackling VAT Fraud: Thirteen Ways Forward

Boston Univ. School of Law, Law and Economics Research Paper No. 13-36
Number of pages: 10 Posted: 15 Aug 2013
Working Paper Series
NYU - Graduate Tax Program
Downloads 341
86.

'Establishment': A Core Concept In Chinese Inbound Income Taxation

Columbia Journal of Tax Law, Vol. 1, p. 46, 2010
Number of pages: 45 Posted: 18 Jan 2009 Last Revised: 28 Jul 2011
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 335
87.

Levy of Tax on Services in Jammu and Kashmir: A Contrast with Rest of India

Excise and Customs Reporter, Vol. 201, pp. 4SF-14SF, January 2014
Number of pages: 11 Posted: 30 Jan 2014
Accepted Paper Series
Supreme Court of India
Downloads 333
88.

Teaching Ethics in the Accounting and Tax Curriculum Using Milgram's Agentic Shift Theory

Number of pages: 46 Posted: 08 Mar 2009
Working Paper Series
Villanova University - School of Business and Villanova University - School of Business
Downloads 333
89.

Empirical Research on Judicial Reasoning: Statutory Interpretation in Federal Tax Cases

New Mexico Law Review, Vol. 31, No. 2, Spring 2001
Number of pages: 46 Posted: 28 Feb 2002
Accepted Paper Series
Northern Illinois University - College of Law
Downloads 328
90.

Political Campaigning by Churches and Charities: Hazardous for 501(C)(3)S; Dangerous for Democracy

Center for Interdisciplinary Law and Policy Studies Working Paper No. 58, Georgetown Law Journal, v. 95, 2007, p. 1313+, Ohio State Public Law Working Paper No. 85
Number of pages: 52 Posted: 04 Dec 2006 Last Revised: 20 Jun 2014
Accepted Paper Series
University of Maryland Francis King Carey School of Law
Downloads 320
91.

Social Norms and Tax Compliance: Framing the Decision to Pay Tax

The Journal of Socio-Economics 41 (2), 159-168
Number of pages: 34 Posted: 16 Dec 2011 Last Revised: 02 Feb 2015
Accepted Paper Series
University of Bath - Department of Economics, University of Bath - Department of Economics and University of Manchester - Global Development Institute
Downloads 320
92.

Reaganomics: A Historical Watershed

Number of pages: 55 Posted: 21 Feb 2019
Working Paper Series
Ludwig Maximilian University of Munich (LMU) - Faculty of Economics
Downloads 319
93.

How to Measure the Tax Burden on Labour at the Macro-Level?

Number of pages: 33 Posted: 19 Jun 2003
Working Paper Series
University of Groningen - Faculty of Economics and BusinessDe Nederlandsche Bank, KOF Swiss Economic Institute, ETH Zurich and University of Maastricht (formerly University of Limburg)
Downloads 306
94.

The Conservation Easement Tax Expenditure: In Search of Conservation Value

Columbia Journal of Environmental Law, Vol. 37, No. 1, 2012, CUA Columbus School of Law Legal Studies Research Paper No. 2012-2
Number of pages: 62 Posted: 14 Feb 2012
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 306
95.

What is This 'Lobbying' That We Are So Worried About?

Yale Law & Policy Review, Vol. 26, p. 485, 2008, Notre Dame Legal Studies Paper No. 07-42
Number of pages: 83 Posted: 05 Sep 2007 Last Revised: 12 Apr 2012
Accepted Paper Series
Notre Dame Law School
Downloads 304
96.

The Fallacious Objections to the Tax Treatment of Carried Interest

Florida Tax Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 818, FSU College of Law, Law, Business & Economics Paper No. 16-15, U of Michigan Public Law Research Paper No. 522, U of Michigan Law & Econ Research Paper No. 16-021
Number of pages: 22 Posted: 05 Oct 2016 Last Revised: 31 Jan 2017
Accepted Paper Series
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 297
97.

The Vouchers Problem: An Insoluble Conflict or an Illustration of the Nature of Consideration in the 'Complex Parallel Universe' of Gst?

Australian Tax Forum, Vol. 18, No. 107, 2003
Number of pages: 64 Posted: 23 May 2005
Accepted Paper Series
The University of Sydney Law School
Downloads 296
98.

The Legal Consequences of Noncompliance with Federal Tax Laws

Tax Lawyer, Vol. 70, No. 1, p. 367, 2016
Number of pages: 36 Posted: 10 Feb 2017
Accepted Paper Series
University of South Dakota Law School
Downloads 295
100.

Donor Advised Funds: Charitable Spending Vehicles for 21st Century Philanthropy

92 Washington Law Review 39 (2017), CUA Columbus School of Law Legal Studies Research Paper No. 2677297
Number of pages: 47 Posted: 23 Oct 2015 Last Revised: 15 Apr 2017
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 290