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JEL Code: K34

1,396,531 Total downloads

Viewing: 51 - 100 of 5,738 papers

51.

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 2,147
52.

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 2,138
53.

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 2,057
55.

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 2,014
56.

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 2,006
57.

'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 1,974
58.

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 Ithaca College
Downloads 1,970
59.

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 1,966
60.

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 1,957
61.

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 1,956
62.

Ethical Issues in Transfer Pricing

Manchester Journal of International Economic Law, Vol. 7, No. 2, pp. 24-41, 2010
Posted: 02 Sep 2010
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,940
63.

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 1,921
64.

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 1,900
65.

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 1,891
66.

Sovereignty, Taxation, and Social Contract

Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51 Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,878
67.

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), Vrije Universiteit Amsterdam and University of Essex - Department of Economics
Downloads 1,857
68.

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 1,853
69.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Working Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,827
70.

Constitutional Framework for Goods and Service Tax (GST) in India

Number of pages: 9 Posted: 28 Apr 2010
Working Paper Series
Supreme Court of Nepal
Downloads 1,811
71.

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 Carey Law School
Downloads 1,794
72.

The Effects of Income Transparency on Well-Being: Evidence from a Natural Experiment

Number of pages: 69 Posted: 09 Sep 2015 Last Revised: 04 Sep 2019
Working Paper Series
University of California, Berkeley

Multiple version iconThere are 2 versions of this paper

Downloads 1,739
73.

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 1,736
74.

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law

Bulletin for International Taxation, April 2008, Victoria University of Wellington Legal Research Paper No. 133/2017
Number of pages: 21 Posted: 22 Sep 2009 Last Revised: 05 Oct 2017
Accepted Paper Series
Victoria University of Wellington - Faculty of Law and Victoria University of Wellington - Faculty of Law
Downloads 1,732
75.

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 14
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 1,728
76.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,713
77.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003
Working Paper Series
Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting
Downloads 1,661
78.

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, IE Business School, IE University and University of Cambridge - Faculty of Law
Downloads 1,603
79.

Some Key Things U.S. Entrepreneurs Need to Know About the Law and Lawyers

46 Texas Journal of Business Law 155 (2016)
Number of pages: 47 Posted: 17 May 2015 Last Revised: 11 May 2019
Accepted Paper Series
Prairie View A&M University - College of Business, University of Missouri at Kansas City - School of Law and University of Missouri - Kansas City Institute for Entrepreneurship and Innovation
Downloads 1,574
80.

The Qualified Privilege Against Discovery of Federal Income Tax Returns

Pittsburgh Tax Review, Vol. 5, p. 173, 2008
Number of pages: 31 Posted: 23 Mar 2007 Last Revised: 25 Jul 2008
Accepted Paper Series
Abelman, Frayne & Schwab
Downloads 1,544
81.

Depreciation Policy Changes: Tax, Earnings Management, and Investment Opportunity Incentives

Number of pages: 35 Posted: 20 Apr 1999
Working Paper Series
University of Chicago - Booth School of Business and University of Rochester - Simon Business School
Downloads 1,537
82.

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: 23 Oct 2015
Accepted Paper Series
University of California, Irvine School of Law
Downloads 1,534
83.

Legality Principle of Taxation in Ethiopia: At the State of Porosity or its Non-Existent from Inception?

Number of pages: 25 Posted: 16 Feb 2016
Working Paper Series
Dire Dawa University
Downloads 1,521
84.

Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity

European Journal of Risk Regulation, Issue 4, 2011
Number of pages: 10 Posted: 19 Oct 2011
Accepted Paper Series
HEC Paris and FratiniVergano-European Lawyers
Downloads 1,475
85.

Effects of Strategic Tax Behaviors on Corporate Governance

Number of pages: 30 Posted: 13 Mar 2009 Last Revised: 17 Apr 2009
Working Paper Series
University of Michigan at Ann ArborUniversity of Milano-Bicocca - School of Law
Downloads 1,459
86.

Empirical Tax Research in Accounting: A Discussion

Number of pages: 22 Posted: 10 Feb 2001
Working Paper Series
University of North Carolina at Chapel Hill
Downloads 1,457
87.

Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes

University of Florida Levin College of Law Research Paper No. 2008-09, Virginia Tax Review, Vol. 28, No. 79, 2008
Number of pages: 87 Posted: 15 Mar 2008 Last Revised: 10 Sep 2015
Working Paper Series
University of Florida Levin College of Law
Downloads 1,450
88.

Tax Planning as Part of a Tax Risk Management Process

Thomas Jefferson School of Law Research Paper No. 1482423
Number of pages: 88 Posted: 04 Oct 2009 Last Revised: 24 May 2010
Working Paper Series
Thomas Jefferson School of LawMiddlesex University
Downloads 1,442
89.

Transfer Pricing: The CUP -- Case Studies: Australia, US, UK, Norway and Canada

66 Tax Notes International 465 (April 30, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-12
Number of pages: 34 Posted: 29 Feb 2012 Last Revised: 02 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 1,440
90.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,425
91.

Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg

121 Penn St. L. Rev. 807 (2017)
Number of pages: 67 Posted: 26 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 1,421
92.

Ten Estate Planning Advantages of Limited Liability Companies

Tax Notes, Vol. 70, p. 998, 1996, University of Cincinnati Public Law Research Paper No. 10-06
Number of pages: 7 Posted: 13 Feb 2010
Accepted Paper Series
Pepperdine University - Rick J. Caruso School of Law
Downloads 1,417
93.

Taxation and Public Finance: A Philosophical and Ethical Approach

Number of pages: 84 Posted: 05 Nov 2003
Accepted Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,415
94.

The 1981 Tax Cut After 30 Years: What Happened to Revenues?

Tax Notes, Vol. 132, No. 6, 2011
Number of pages: 3 Posted: 08 Aug 2011
Accepted Paper Series
Independent
Downloads 1,404
95.

Of Constitutional Decapitation and Healthcare

Tax Notes, Vol. 128, No. 2, July 12, 2010
Number of pages: 27 Posted: 15 Apr 2010 Last Revised: 24 Sep 2015
Accepted Paper Series
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 1,403
96.

The Sarbanes-Oxley Debacle: What We've Learned; How to Fix it

U Illinois Law & Economics Research Paper No. LE06-017, Larry Ribstein, Henry Butler, THE SARBANES-OXLEY DEBACLE: WHAT WE'VE LEARNED; HOW TO FIX IT, AEI Press 2006, Chapman University Law Research Paper No. 06-15
Number of pages: 4 Posted: 23 Jun 2006
Accepted Paper Series
University of Illinois College of Law (deceased) and George Mason University - Antonin Scalia Law School, Faculty
Downloads 1,402
97.

What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales

Journal of Corporation Law, Vol. 32, No. 1, 2006, Loyola University Chicago School of Law Public Law and Legal Theory Research Paper Series No. 2009-011
Number of pages: 45 Posted: 10 Aug 2006
Accepted Paper Series
Loyola University Chicago School of Law
Downloads 1,399
98.

Zakat: Drawing Insights for Legal Theory and Economic Policy from Islamic Jurisprudence

University of Pittsburgh Tax Review, Vol. 7, No. 43, 2009, Seattle University School of Law Research Paper No. 10-17
Number of pages: 60 Posted: 02 Mar 2009 Last Revised: 09 Jan 2011
Accepted Paper Series
Seattle University School of Law
Downloads 1,393
99.

The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments

17 Vand. J. Ent. & Tech. L. 1 (2014)
Number of pages: 39 Posted: 29 Apr 2014 Last Revised: 26 May 2015
Accepted Paper Series
California State University Northridge
Downloads 1,392
100.

Carousel Fraud in the EU: A Digital Vat Solution

Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8 Posted: 15 Aug 2006
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,388