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JEL Code: K34

1,394,990 Total downloads

Viewing: 101 - 150 of 5,734 papers

101.

Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear

Emory Public Law Research Paper No. 9-58
Number of pages: 16 Posted: 07 Apr 2009
Working Paper Series
Harvard Law School
Downloads 1,384
102.

International Tax Avoidance - The Tension between Protecting the Tax Base and Certainty of Law

Journal of Business Law, Issue 7, September 2011
Number of pages: 18 Posted: 20 Mar 2011 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 1,375
103.

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
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,362
104.

Digital Battlefront in the Tax Wars

Virginia Law and Economics Research Paper No. 2018-16, 92 Tax Notes International 1183 (2018)
Number of pages: 15 Posted: 14 Nov 2018 Last Revised: 15 Aug 2019
Accepted Paper Series
University of Virginia School of Law and University of Leeds School of Law
Downloads 1,358
105.

International Tax Relations: Theory and Implications

Tax Law Review, Vol. 60, p. 83, 2007, Boston College Law School Research Paper No. 97
Number of pages: 72 Posted: 10 May 2006 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College - Law School
Downloads 1,357
106.

Fiscal Federalism, Jurisdictional Competition and Tax Coordination: Translating Theory to Policy in the European Union

Number of pages: 50 Posted: 23 Feb 2000
Working Paper Series
University of Pennsylvania Carey Law School and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 1,356
108.

Taxation, Tyranny, and Theocracy: A Biblical Response to Susan Hamill

Journal of Accounting, Ethics & Public Policy, Volume 14, No. 2 (2013)
Number of pages: 67 Posted: 12 Jun 2013
Working Paper Series
Independent
Downloads 1,341
109.

Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries

Number of pages: 52 Posted: 16 Jul 2002
Working Paper Series
University of Melbourne - Law School
Downloads 1,336
110.

Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries

Number of pages: 44 Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads 1,329
111.

Tax Myopia, or Mamas Don't Let Your Babies Grow Up to Be Tax Lawyers

Virginia Tax Review, Vol. 13, p. 517, 1994, U of Cincinnati Public Law Research Paper No. 07-28
Number of pages: 74 Posted: 08 Sep 2005 Last Revised: 19 Nov 2007
Accepted Paper Series
Pepperdine University - Rick J. Caruso School of Law
Downloads 1,311
112.

Tax Treaties: The Secret Agent's Secrets

British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Number of pages: 39 Posted: 27 Jul 2006 Last Revised: 10 Apr 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 1,303
113.

Usage and Adoption of Online Tax Filing and Payment System in Tax Management: An Empirical Assessment With Technology Acceptance (TAM) Model in Turkey

9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, September 27-28, 2007
Number of pages: 18 Posted: 18 Sep 2007
Accepted Paper Series
N.A. and Adnan Menderes University
Downloads 1,297
114.

The Fraud Triangle and Tax Evasion

Indiana Legal Studies Research Paper No. 398, 106 IOWA L. REV. __ (forthcoming 2021), Iowa Law Review, Forthcoming
Number of pages: 55 Posted: 28 Feb 2019 Last Revised: 02 Apr 2021
Accepted Paper Series
Indiana University Maurer School of Law
Downloads 1,284
115.

The Death of Tax Court Exceptionalism

Minnesota Law Review, Vol. 99, pp. 221-296, 2014, Ohio State Public Law Working Paper No. 232
Number of pages: 76 Posted: 11 Feb 2014 Last Revised: 19 Dec 2014
Accepted Paper Series
Indiana University McKinney School of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 1,279
116.

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 1,279
117.

Rethinking Tax for the Digital Economy After COVID-19

11 Harvard Business Law Review (2021)
Number of pages: 25 Posted: 30 Jun 2020 Last Revised: 21 Aug 2021
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,270
118.

Kant and the Ethics of Taxation

Number of pages: 72 Posted: 06 Apr 2012
Working Paper Series
affiliation not provided to SSRN
Downloads 1,268
119.

Tax Penalties and Tax Compliance

Harvard Journal on Legislation, Vol. 46, 2009
Number of pages: 52 Posted: 10 Dec 2008 Last Revised: 08 Dec 2009
Accepted Paper Series
University of Virginia School of Law
Downloads 1,260
120.

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 1,259
121.

Efficiency and Tax Incentives: The Case for Refundable Tax Credits

Stanford Law Review, Vol. 59, No. 23, 2006, New York University, Law and Economics Research Paper No. 06-50
Number of pages: 55 Posted: 08 Nov 2006
Accepted Paper Series
New York University School of Law, Skadden, Arps, Slate, Meagher & Flom LLP and Lazard Asset Management
Downloads 1,254
122.

Changing Law and Ownership Patterns in Germany: Corporate Governance and the Erosion of Deutschland AG

American Journal of Comparative Law, Forthcoming, Oxford Legal Studies Research Paper No. 42/2014
Number of pages: 57 Posted: 23 Jun 2014 Last Revised: 08 Apr 2015
Accepted Paper Series
University of Hamburg - Institute of Law & Economics
Downloads 1,252
123.

Fungsi Budgeter Dan Fungsi Regulasi Dalam Ketentuan Perpajakan Indonesia (Budgetary Function and Regulation Function in Indonesian Taxation Law)

Ecodemica, Vol. II, No. 1, April 2014
Number of pages: 9 Posted: 29 Oct 2015
Accepted Paper Series
Universitas BSI Bandung
Downloads 1,250
124.

Bitcoin versus Regulated Payment Systems: What Gives?

38 Cardozo Law Review 1041 (2017)
Number of pages: 57 Posted: 12 Feb 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business and Oklahoma City University - School of Law
Downloads 1,249
125.

What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax

63 Tax Law Review 1 (2009)., NYU Law and Economics Research Paper No. 08-42
Number of pages: 113 Posted: 28 Sep 2008 Last Revised: 26 Jun 2017
Accepted Paper Series
New York University School of Law
Downloads 1,246
126.

No Words but Actions - General Comparative Conclusions on Married or Not: Does it Matter? (Geen Woorden maar Daden - Algemene Rechtsvergelijkende Conclusies Gehuwd of Niet: Maakt Het Iets Uit?)

Caroline Forder, Alain Verbeke, MARRIED OR NOT: DOES IT MATTER? (GEHUWD OF NIET: MAAKT HET IETS UIT?), Metro Series No. 55, p. 489-649, Antwerp-Groningen, Intersentia, 2005
Number of pages: 161 Posted: 02 Feb 2011
Accepted Paper Series
KU Leuven - Faculty of Law and affiliation not provided to SSRN
Downloads 1,241
127.

Towards a Law and Technology Theory

Number of pages: 33 Posted: 08 Nov 2004
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,235
128.

Protecting Trust Assets from the Federal Tax Lien

Estate Planning & Community Property Law Journal, Vol. 1, p. 295, 2009, Texas Tech Law School Research Paper No. 2010-09
Number of pages: 50 Posted: 24 Jun 2009 Last Revised: 12 May 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 1,232
129.

What is Tax Discrimination?

Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
Number of pages: 104 Posted: 27 Mar 2011 Last Revised: 12 Apr 2012
Accepted Paper Series
University of Virginia School of Law and University of Pennsylvania Carey Law School
Downloads 1,230
130.

The Legacy of Bryan v. Itasca County: How a $147 County Tax Notice Helped Bring Tribes $200 Billion in Indian Gaming Revenue

Minnesota Law Review, Forthcoming, Harvard Public Law Working Paper No. 07-14, Minnesota Legal Studies Research Paper No. 07-37
Number of pages: 52 Posted: 31 Aug 2007 Last Revised: 20 Oct 2017
Accepted Paper Series
University of Iowa College of Law
Downloads 1,227
131.

Aggressive Tax Planning & the Ethical Tax Lawyer

36 Va. Tax Rev. 261 (2017)
Number of pages: 61 Posted: 06 Oct 2016 Last Revised: 08 Jan 2018
Accepted Paper Series
UC Hastings Law
Downloads 1,224
132.

Relevancy - Admissibility of Documents

Number of pages: 23 Posted: 29 Jan 2013
Working Paper Series
Independent
Downloads 1,219
133.

The Knowledge Tax

82 University of Chicago Law Review 1981 (2015)
Number of pages: 63 Posted: 20 Jan 2015 Last Revised: 18 Dec 2015
Accepted Paper Series
University of Southern California Gould School of Law
Downloads 1,216
134.

'Dalit Rights are Human Rights': Caste Discrimination, International Activism, and the Construction of a New Human Rights Issue

Human Rights Quarterly, Vol. 29, pp. 167-93, February 2007
Number of pages: 27 Posted: 12 Jun 2006
Accepted Paper Series
Duquesne University
Downloads 1,207
135.

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, Taxpayer Advocacy Panel (TAP) and University of Queensland - Business School
Downloads 1,196
136.

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 1,192
137.

Taxation, the Student Athlete, and the Professionalization of College Athletics

Utah Law Review, No. 1, pp. 35-58, 1987
Number of pages: 26 Posted: 11 Nov 2009
Accepted Paper Series
Case Western Reserve University School of Law
Downloads 1,191
138.

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 1,190
139.

Conservation Easements and the Valuation Conundrum

19 Florida Tax Review 225 (2016), University of Utah College of Law Research Paper No. 145
Number of pages: 98 Posted: 18 Dec 2015 Last Revised: 04 Jul 2016
Accepted Paper Series
University of Utah S.J. Quinney College of Law
Downloads 1,188
140.

Book Versus Taxable Income

Number of pages: 38 Posted: 15 Oct 2004
Working Paper Series
University of Georgia - J.M. Tull School of Accounting and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 1,183
141.

A Beneficiary as Trust Owner: Decoding Section 678

ACTEC Journal, Vol. 35, No. 2, p. 35, Fall 2009, Hofstra Univ. Legal Studies Research Paper No. 10-06
Number of pages: 17 Posted: 25 Nov 2009 Last Revised: 28 Mar 2010
Accepted Paper Series
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law and Credit Suisse Private Banking
Downloads 1,182
142.

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
Boston College Law School and Boston College - Law School
Downloads 1,177
143.

Taxation and Corporate Governance

Number of pages: 99 Posted: 26 Jan 2006
Working Paper Series
Max Planck Institute for Intellectual Property, Competition and Tax Law, Hengeler Mueller and Max Planck Institute for Intellectual Property, Competition and Tax Law
Downloads 1,177
144.

Pets Trusts: Fido with a Fortune?

Trusts and Estates Law Section, New York State Bar Association Annual Meeting, January 2010, Texas Tech Law School Research Paper No. 2010-22
Number of pages: 28 Posted: 06 Dec 2009 Last Revised: 18 Nov 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 1,164
145.

Reflections on Seminole Rock: The Past, Present, and Future of Deference to Agency Regulatory Interpretations

Yale Journal of Regulation, Notice & Comment Blog, Washington University in St. Louis Legal Studies Research Paper No. 2847668, Minnesota Legal Studies Research Paper No. 16-41, Virginia Public Law and Legal Theory Research Paper No. 2017-38
Number of pages: 77 Posted: 07 Oct 2016 Last Revised: 10 Aug 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School, University of Washington - School of Law, University of Pittsburgh - School of Law, University of Virginia School of Law, George Washington University Law School, Independent, Cato InstituteGeorgetown University, Law Center, Ohio State University (OSU) - Michael E. Moritz College of Law, Vanderbilt University - Law School, University of Iowa - College of Law, Florida State University - College of Law, University of North Carolina School of Law, Case Western Reserve University School of Law, New York University School of Law, Munger, Tolles & Olson, LLP, Harvard Law School, Harvard Law School, Washington University in St. Louis - School of Law, University of Dayton School of Law, Chapman University, The Dale E. Fowler School of Law, Utah Supreme Court, Columbia University - Law School, Lewis & Clark Law School, University of Minnesota - Twin Cities - School of Law, Notre Dame Law School, American Enterprise Institute and Yale University, Law School
Downloads 1,163
146.

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 1,160
147.

The Rise of the OECD as Informal 'World Tax Organization' Through National Responses to E-Commerce Tax Challenges

Yale Journal of Law and Technology, Vol. 8, p. 136, Spring 2006
Number of pages: 52 Posted: 17 Jul 2006
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,158
148.

Tax Avoidance as a Legitimate Business Purpose

San Diego Legal Studies Paper No. 08-012
Number of pages: 31 Posted: 20 Feb 2008 Last Revised: 12 Sep 2015
Working Paper Series
University of Florida Levin College of Law
Downloads 1,155
149.

Background and Current Status of FATCA

LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) , Texas A&M University School of Law Legal Studies Research Paper No. 17-31
Number of pages: 131 Posted: 08 Mar 2017 Last Revised: 08 Jun 2017
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,148
150.

Congressional Authority to Obtain and Release Tax Returns

154 Tax Notes 1013 (2017)
Number of pages: 4 Posted: 07 Mar 2017
Accepted Paper Series
University of Virginia School of Law
Downloads 1,146