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JEL Code: H29

110,442 Total downloads

Viewing: 101 - 150 of 498 papers

101.

Who Wins When Uncle Sam Loses? Social Insurance and the Forgiveness of Tax Debts

UC Davis Law Review, Vol. 46, 2012, Tulane Public Law Research Paper No. 12-3
Number of pages: 66 Posted: 29 Feb 2012 Last Revised: 26 Jan 2016
Accepted Paper Series
Boston College Law School
Downloads 289
102.

Economic and Political Determinants of Tax Amnesties in the U.S. States

Number of pages: 15 Posted: 31 Oct 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 287
103.

Trends in the Sources of Permanent and Temporary Book-Tax Differences During the Schedule M-3 Era

National Tax Journal, Forthcoming
Number of pages: 31 Posted: 25 Jun 2016 Last Revised: 29 May 2018
Accepted Paper Series
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 287
104.

The Case Against a Strict Liability Economic Substance Penalty

University of Pennsylvania Journal of Business Law, Vol. 13, 2011
Number of pages: 53 Posted: 28 Mar 2011
Accepted Paper Series
University of North Carolina School of Law
Downloads 282
105.

The New Super-Charged PAT (Power of Appointment Trust)

Houston Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2011-9
Number of pages: 34 Posted: 07 May 2011 Last Revised: 30 Aug 2011
Working Paper Series
University of Baltimore - School of Law
Downloads 279
106.

Miller: Effective FLP Line Drawing

Tax Notes, Vol. 124, No. 12, 2009
Number of pages: 4 Posted: 12 Oct 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 278
108.

Taxation and Red Tape: The Cost to British Business of Complying with the UK Tax System

Institute of Economic Affairs Monograph No. 64
Number of pages: 89 Posted: 01 Jul 2010
Working Paper Series
University of Manchester - Manchester Business School, University of Manchester - Manchester Business School and Manchester Business School

Multiple version iconThere are 2 versions of this paper

Downloads 272
109.

User-Friendly Taxpaying

92 Indiana Law Journal 1509 (2017), UNC Legal Studies Research Paper No. 2660218
Number of pages: 50 Posted: 15 Sep 2015 Last Revised: 25 Sep 2017
Accepted Paper Series
University of North Carolina School of Law
Downloads 271
110.

The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations

American Law & Economics Review (forthcoming)
Number of pages: 59 Posted: 27 Nov 2017 Last Revised: 14 Aug 2020
Accepted Paper Series
Georgetown University Law Center
Downloads 270
111.

Automated Legal Guidance

106 Cornell Law Review 179 (2020), UC Irvine School of Law Research Paper Forthcoming, UNC Legal Studies Research Paper
Number of pages: 67 Posted: 10 Mar 2020 Last Revised: 25 Mar 2021
Accepted Paper Series
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 264
112.

IRB Guidance: The No Man's Land of Tax Code Interpretation

Michigan State Law Review, 2009, Minnesota Legal Studies Research Paper No. 09-13
Number of pages: 34 Posted: 26 Mar 2009 Last Revised: 22 Nov 2009
Accepted Paper Series
University of Minnesota - Twin Cities - School of Law
Downloads 263
113.

Not All Defined Value Clauses are Equal

Pittsburgh Tax Review, Forthcoming
Number of pages: 45 Posted: 15 Jul 2012 Last Revised: 27 Aug 2012
Accepted Paper Series
University of Baltimore - School of Law
Downloads 258
114.

Progressive Tax Procedure

96 New York University Law Review 668 (2021), UC Irvine School of Law Research Paper , Ohio State Legal Studies Research Paper No. 559
Number of pages: 70 Posted: 30 Jul 2020 Last Revised: 07 Jun 2021
Accepted Paper Series
University of California, Irvine School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 258
115.

World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership

Yale Journal of International Law, Vol. 47, 2021-22, Boston College Law School Legal Studies Research Paper No. 568
Number of pages: 50 Posted: 16 Sep 2021 Last Revised: 16 Nov 2021
Accepted Paper Series
Boston College Law School
Downloads 258
116.

Taxation in Latin America: Structural Trends and Impact of Administration

Number of pages: 33 Posted: 10 Feb 2006
Working Paper Series
International Tax Research and Analysis Foundation
Downloads 256
117.

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
Accepted Paper Series
Federal Urdu University of Arts Science & Technology and University of Karachi

Multiple version iconThere are 2 versions of this paper

Downloads 254
118.

Section 6694 Preparer Penalties and Tax Advice: The Latest on the Constantly Moving Target

The Practical Tax Lawyer, Vol. 23, No. 19, 2009
Number of pages: 17 Posted: 11 Sep 2009
Accepted Paper Series
University of Washington - School of Law
Downloads 254
119.

Rwanda -- Cutting-Edge VAT Compliance

Boston Univ. School of Law, Law and Economics Research Paper No. 13-46
Number of pages: 6 Posted: 19 Sep 2013
Working Paper Series
NYU - Graduate Tax Program and Consultant
Downloads 253
120.

Getting More by Asking Less: Justifying and Reforming Tax Law's Offer-in-Compromise Procedure

160 University of Pennsylvania Law Review, Forthcoming, 2012, Tulane Public Law Research Paper No. 11-04
Number of pages: 67 Posted: 15 Aug 2011 Last Revised: 04 Apr 2012
Accepted Paper Series
Boston College Law School
Downloads 252
121.

Federal Tax Procedure (2013 2d ed. Nonfootnoted)

Number of pages: 594 Posted: 17 Aug 2013 Last Revised: 20 Aug 2013
Working Paper Series
IndependentUniversity of Houston Law Center

Multiple version iconThere are 6 versions of this paper

Downloads 247
122.

From the Greedy to the Needy

Oregon Law Review, Forthcoming, University of Baltimore School of Law Legal Studies Research Paper No. 2009-05
Number of pages: 51 Posted: 16 Sep 2008 Last Revised: 11 Jan 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 244
123.

Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy

Ross School of Business Paper No. 1022, Fiscal Studies, Forthcoming
Number of pages: 25 Posted: 10 Mar 2006
Accepted Paper Series
University of Michigan, Stephen M. Ross School of Business
Downloads 244
124.

Regulating Tax Return Preparation

58 Boston College Law Review 151 (2017), UNC Legal Studies Research Paper No. 2854186
Number of pages: 55 Posted: 20 Oct 2016 Last Revised: 01 Mar 2017
Accepted Paper Series
Rutgers University and University of North Carolina School of Law
Downloads 241
125.

Stopping MTIC -- With a 3rd Invoicing Directive

Boston Univ. School of Law, Law and Economics Research Paper No. 13-13
Number of pages: 24 Posted: 04 May 2013
Working Paper Series
NYU - Graduate Tax Program
Downloads 241
126.

Political Activity Limits and Tax Exemption: A Gordian's Knot

34 Virginia Tax Review 1, 2014
Number of pages: 61 Posted: 05 Aug 2014 Last Revised: 17 Aug 2017
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 239
127.

IT-APAs - Vertical Harmonization of Transfer - Pricing Standards

48 Tax Notes International 1247, 2007, Boston University School of Law Working Paper No. 07-29
Number of pages: 17 Posted: 26 Nov 2007 Last Revised: 03 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 237
128.

Sales Taxes and the Decision to Purchase Online

Number of pages: 31 Posted: 14 Oct 2003
Working Paper Series
Tulane University and Niagara University - Commerce Department
Downloads 237
129.

Cost Benefit Analysis of Presumptive Taxation

Number of pages: 19 Posted: 12 Apr 2007
Working Paper Series
Hebrew University of Jerusalem - Department of Economics
Downloads 236
130.

The Cost of Government and the Misuse of Public Assets

Number of pages: 21 Posted: 03 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF)

Multiple version iconThere are 2 versions of this paper

Downloads 236
131.

Apportionment of Direct Taxes: The Glitch in the Center of the Constitution

Number of pages: 110 Posted: 11 Nov 1997
Working Paper Series
University of Texas at Austin - School of Law
Downloads 235
132.

Holman: The FLP's New Clothes

Tax Notes, Vol. 120, No. 12, 2008
Number of pages: 6 Posted: 22 Sep 2008
Accepted Paper Series
University of Baltimore - School of Law
Downloads 235
133.

Temporary Jobs, Employment Protection and Labor Market Performance

Number of pages: 40 Posted: 20 Jul 2001
Working Paper Series
National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) and Centre for Economic Policy Research (CEPR)University of Bristol
Downloads 234
134.

Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels

Iowa Law Review, Vol. 104, 2019 Forthcoming, Boston College Law School Legal Studies Research Paper No. 485
Number of pages: 76 Posted: 06 Jul 2018 Last Revised: 15 Aug 2018
Accepted Paper Series
Boston College Law School and University of North Carolina (UNC) at Chapel Hill
Downloads 231
135.

The Case Against Strategic Tax Law Uncertainty

Tax Law Review, Vol. 64, No. 4, 2011
Number of pages: 50 Posted: 11 Aug 2011 Last Revised: 13 Aug 2011
Accepted Paper Series
University of North Carolina (UNC) at Chapel Hill
Downloads 229
136.

Tax Law and Technology in Australia

Number of pages: 10 Posted: 12 Oct 2018 Last Revised: 15 Feb 2019
Working Paper Series
Tax Re-Solutions
Downloads 228
137.

IRS Reform: Politics as Usual?

7 Columbia Journal of Tax Law 36 (2016), Indiana Legal Studies Research Paper No. 337
Number of pages: 45 Posted: 15 Mar 2016 Last Revised: 22 Jun 2016
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 225
138.

On the Tax Classification of Day Stock Traders as Investors or Traders

American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Number of pages: 5 Posted: 20 Feb 2004
Working Paper Series
Morgan State University - Department of Accounting and Finance and Virginia State University - Department of Information Systems and Decision Sciences
Downloads 222
139.

Tax Loss Measurement

Number of pages: 42 Posted: 07 Apr 2020 Last Revised: 11 Aug 2021
Working Paper Series
University of Southern California - Marshall School of Business and Stanford Graduate School of Business
Downloads 222
140.

Mutual Agreement Procedure under DTAAs: Time to Embrace Arbitration?

Income Tax Reports, (2013) 354 ITR (Journal) 69-80
Number of pages: 12 Posted: 07 Jul 2013
Accepted Paper Series
Supreme Court of India
Downloads 219
141.

A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax

Michael J. McIntyre & Richard D. Pomp, A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax, 53 Wayne L. Rev. 1283 (2007)
Number of pages: 45 Posted: 19 Sep 2008 Last Revised: 26 Aug 2021
Accepted Paper Series
Wayne State University Law School and University of Connecticut - School of Law
Downloads 218
142.

Sigilo Fiscal E Compliance Tributária Nos Estados Unidos (Tax Privacy and Tax Compliance in the United States)

Transparencia Fiscal e Desenvolvimento (Eurico Marcos Diniz de Santi, Fiscosoft/Thomson Reuters, 2013)
Number of pages: 54 Posted: 10 Feb 2014
Accepted Paper Series
University of California, Irvine School of Law
Downloads 218
143.

The 'Big Three' VEBAs and Other Stand-Alone Welfare Benefit Trusts: What Is and Is Not Novel about Them

Tax & Accounting Insights and Commentary, December 2009
Number of pages: 6 Posted: 15 Nov 2010
Accepted Paper Series
University of Michigan Law School
Downloads 218
144.

Tax Consequences When Churches Participate in Political Campaigns

Ohio State Public Law Working Paper No. 76
Number of pages: 52 Posted: 18 Aug 2006
Working Paper Series
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 217
146.

Current Issues in Cross Border Taxation and Investment in the State of Israel

International Tax & Development: A Comparative Study (Karen B. Brown Ed, Springer Publishing) (2015)
Number of pages: 24 Posted: 25 Nov 2016 Last Revised: 03 Jan 2018
Working Paper Series
College of Management, Ono Academic College Faculties of Law & Business Administration and Tax Justice Network
Downloads 208
147.

Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government

Number of pages: 15 Posted: 21 Sep 1998
Working Paper Series
Università del Piemonte Orientale "Amedeo Avogadro", Institute POLIS-DiGSPES and University of Eastern Piedmont -A. Avogadro - Department of Public Policy and Public Choice
Downloads 208
148.

The Individual Mandate Tax Penalty

University of Michigan Journal of Law Reform, Vol. 47, 2013, FSU College of Law, Public Law Research Paper No. 612, FSU College of Law, Law, Business & Economics Paper No. 12-11
Number of pages: 37 Posted: 09 May 2012 Last Revised: 02 Oct 2013
Accepted Paper Series
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 208
149.

The Inequity of Informal Guidance

Vanderbilt Law Review, 2022 Forthcoming, UC Irvine School of Law Research Paper No. 2021-44, UNC Legal Studies Research Paper
Number of pages: 67 Posted: 23 Aug 2021 Last Revised: 01 Nov 2021
Accepted Paper Series
University of California, Irvine School of Law and University of North Carolina (UNC) at Chapel Hill
Downloads 208
150.

Earnings Management in Response to a Windfall Tax in the Water and Sewerage Utility Companies in England and Wales

Lancaster University Management School Working Paper No. LUMSWP2003/017
Number of pages: 41 Posted: 23 Jun 2003
Working Paper Series
Lancaster University - Department of Accounting and Finance
Downloads 205