Search Results
JEL Code: H29

110,456 Total downloads

Viewing: 151 - 200 of 498 papers

151.

Federal Tax Procedure - Practitioner Edition

Number of pages: 858 Posted: 04 Aug 2015
Working Paper Series
IndependentUniversity of Houston Law Center
Downloads 203
152.

Taxation of the New Era 'Family Unit'

DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series: 1st ed., Chapter 5, Vandeplas Publishing, May 2007, San Diego Legal Studies Paper No. 07-125
Number of pages: 57 Posted: 09 Nov 2007 Last Revised: 13 Nov 2007
Accepted Paper Series
University of San Diego School of Law
Downloads 202
153.

Itemizing Personhood

29 Virginia Tax Review 93 (2009).
Number of pages: 46 Posted: 24 Feb 2009 Last Revised: 22 Oct 2020
Accepted Paper Series
University of Oxford, Faculty of Law
Downloads 200
154.

Taxing Bankrupts

55 Boston College Law Review 375 (2014), Tulane Public Law Research Paper No. 13-16
Number of pages: 60 Posted: 10 Sep 2013 Last Revised: 25 Mar 2016
Accepted Paper Series
Boston College Law School
Downloads 199
155.

Is Cap and Trade Fair to the Poor? Short-Sighted Households and the Timing of Consumption Taxes

George Washington Law Review, Vol. 79, p. 33, 2010-2011, FSU College of Law, Public Law Research Paper No. 444, FSU College of Law, Law, Business & Economics Paper No. 10-4, Boston College Law School Legal Studies Research Paper No. 208
Number of pages: 69 Posted: 01 Apr 2010 Last Revised: 18 Jun 2011
Accepted Paper Series
Georgetown University Law Center and Florida State University College of Law
Downloads 197
156.

Family Limited Partnerships: The Beat Goes On

Tax Lawyer, Vol. 60, p. 277, 2007
Number of pages: 65 Posted: 03 Sep 2008 Last Revised: 27 Jan 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 193
157.

International Transfer Pricing: Pointers Towards Balance of Payment Issues of an Economy

Proceedings of World Business and Economics Research Conference 2012
Number of pages: 7 Posted: 05 Dec 2012
Working Paper Series
University of Pune - S. B. Patil Institue of Management and affiliation not provided to SSRN
Downloads 192
158.

On the Trigonometric Relation between Tax Audit and Underreporting Rates

Number of pages: 26 Posted: 01 Oct 2010 Last Revised: 18 Feb 2015
Working Paper Series
Texas A&M University School of Innovation
Downloads 191
159.

Subsidies and Exports in Germany: First Evidence from Enterprise Panel Data

Number of pages: 28 Posted: 30 Mar 2009
Working Paper Series
Nottingham University Business School, University of Kiel and University of Lueneburg - Institute of Economics
Downloads 191
160.

How Vodafone International Has Overruled Azadi Bachao Andolan Decision

Current Tax Reporter (Articles), Vol. 250, pp. 8-22, 2012
Number of pages: 15 Posted: 30 May 2012
Accepted Paper Series
Supreme Court of India
Downloads 190
161.

Managing and Controlling Extrabudgetary Funds

Number of pages: 31 Posted: 12 Jan 2007
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 190
162.

Lotteries, Liberty, and Legislatures

Number of pages: 57 Posted: 28 Apr 2000
Working Paper Series
George Mason University School of Law
Downloads 189
163.

VAT -- East African Community: The Tradable Services Problem World-Class Solution

Boston Univ. School of Law, Law and Economics Research Paper No. 13-38
Number of pages: 39 Posted: 17 Aug 2013 Last Revised: 02 Dec 2019
Working Paper Series
NYU - Graduate Tax Program and Consultant
Downloads 189
164.

What Good Is the National Taxpayer Advocate?

Tax Notes, Vol. 126, No. 10, 2010, Texas Tech Law School Research Paper No. 2010-15
Number of pages: 15 Posted: 11 Mar 2010 Last Revised: 02 Aug 2010
Accepted Paper Series
Texas Tech University School of Law
Downloads 189
165.

The Function of Corporate Tax-Residence in Territorial Systems

18 Chapman Law Review 157 (2014)
Number of pages: 28 Posted: 16 Jul 2014 Last Revised: 17 Jul 2020
Accepted Paper Series
University of California, Irvine School of Law
Downloads 188
166.

Jorgensen: A Familiar FLP Story

Tax Notes, Vol. 124, No. 1, 2009
Number of pages: 4 Posted: 06 Jul 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 187
167.

Assessing and Predicting Who Wins Federal Tax Trial Decisions

Wake Forest Law Review, Vol. 37, P. 473, Summer 2002
Number of pages: 39 Posted: 27 Sep 2002
Accepted Paper Series
Northern Illinois University - College of Law
Downloads 184
168.

Reforming Tax Systems Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union

Number of pages: 31 Posted: 03 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 184
169.

Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States - The Case of the Virtual Travel Agent

57 Tax Notes International 865 (March 8, 2010), Boston Univ. School of Law Working Paper No. 09-49
Number of pages: 21 Posted: 28 Oct 2009 Last Revised: 02 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 184
170.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 01 Dec 2017
Accepted Paper Series
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 182
171.

American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward'

Boston Univ. School of Law, Law and Economics Research Paper No. 13-37
Number of pages: 6 Posted: 13 Aug 2013
Working Paper Series
NYU - Graduate Tax Program
Downloads 179
172.

Refund Fraud? - Real-Time Solution! Digital Security Borrowed from the VAT (Brazil, Quebec, & Belgium)

Tax Notes, Vol. 134, p. 1165, February 27, 2012, 66 Tax Notes International 533 (May 7, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-15
Number of pages: 14 Posted: 25 Mar 2012 Last Revised: 02 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 179
173.

The IRS's Misuse of Scarce Compliance Resources in the Exempt Organization Area

146 Tax Notes 267 (2015)
Number of pages: 7 Posted: 07 Dec 2014 Last Revised: 16 Jun 2019
Accepted Paper Series
University of Virginia School of Law
Downloads 179
174.

United States National Report on Tax Privacy

Tax Secrecy and Tax Transparency -- The Relevance of Confidentiality in Tax Law (Peter Lang GmbH – Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013), Forthcoming, NYU School of Law, Public Law Research Paper No. 13-76, NYU Law and Economics Research Paper No. 13-41
Number of pages: 29 Posted: 02 Nov 2013 Last Revised: 24 Feb 2014
Accepted Paper Series
University of California, Irvine School of Law
Downloads 179
175.

Fixed-Term and Permanent Employment Contracts: Theory and Evidence

Number of pages: 49 Posted: 12 Aug 2010
Working Paper Series
Government of Canada - Bank of Canada, University of Saskatchewan - Economics and Federal Reserve Bank of Atlanta

Multiple version iconThere are 2 versions of this paper

Downloads 178
176.

Foreword: Daimlerchrysler V. Cuno and the Constitutionality of State Tax Incentives for Economic Development

Georgetown Journal of Law & Public Policy, Vol. 4, Minnesota Legal Studies Research Paper No. 05-49
Number of pages: 25 Posted: 02 Dec 2005
Accepted Paper Series
University of Minnesota - Twin Cities - School of Law and University of Minnesota
Downloads 178
177.

Efficient Tax Planning: An Analysis of Its Relationship with Market Risk

Number of pages: 32 Posted: 10 Nov 2012
Working Paper Series
FUCAPE Business School and University of Coimbra
Downloads 177
178.

Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

3 World Tax Journal (2015), Journals IBFD
Number of pages: 29 Posted: 22 Nov 2014 Last Revised: 01 Jun 2018
Accepted Paper Series
Leiden University, Institute of Tax Law and Economics
Downloads 177
179.

Property Taxes During the Pandemic

Tax Notes State, Vol. 88, June 22, 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-58, Virginia Law and Economics Research Paper No. 2020-13
Number of pages: 9 Posted: 30 Jul 2020 Last Revised: 30 Jul 2020
Accepted Paper Series
University of Virginia School of Law and Loyola Law School Los Angeles
Downloads 177
180.

Tax Law's Workplace Shift

Boston University Law Review, Vol. 100, No. 2, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 25 Mar 2020
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 177
181.

Simplicity in Legislative Drafting and Rewriting Tax Legislation

Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012, Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 28
Number of pages: 15 Posted: 07 Oct 2012 Last Revised: 21 Feb 2015
Accepted Paper Series
Victoria University of Wellington, Faculty of Law (Deceased)
Downloads 176
182.

Federal Tax Procedure (2013 2d ed. Footnoted)

Number of pages: 811 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 173
183.

The Price of an FLP Annual Exclusion

Tax Notes, Vol. 128, No. 10, 2010
Number of pages: 3 Posted: 09 Sep 2010
Accepted Paper Series
University of Baltimore - School of Law
Downloads 173
184.

What's Wrong with a Federal Inheritance Tax?

Number of pages: 38 Posted: 05 Aug 2013 Last Revised: 17 Sep 2013
Working Paper Series
University of Baltimore - School of Law
Downloads 173
185.

Federal Tax Procedure

Number of pages: 584 Posted: 21 Mar 2013
Working Paper Series
IndependentUniversity of Houston Law Center

Multiple version iconThere are 6 versions of this paper

Downloads 172
186.

Corruption, Decentralization and Yardstick Competition

Number of pages: 22 Posted: 22 Jan 2006
Working Paper Series
Illinois State University - Department of Economics, University of Oregon - Department of Economics and University of Oregon - Department of Economics
Downloads 171
187.

The Legal Framework for Tax Compliance

Tax Lawyer, Vol. 70, No. 2, 2017
Number of pages: 39 Posted: 17 Apr 2017
Accepted Paper Series
University of South Dakota Law School
Downloads 170
188.

Morgens: More QTIP Mischief

Tax Notes, Vol. 128, No. 3, 2010
Number of pages: 4 Posted: 24 Jul 2010
Accepted Paper Series
University of Baltimore - School of Law
Downloads 169
189.

Section 40(a)(iib) of the Income Tax Act: Appraising Fiscal Autonomy Concerns of the States

Current Tax Reporter, (2015) 276 CTR (Articles) 65-80
Number of pages: 16 Posted: 21 May 2015
Accepted Paper Series
Supreme Court of India
Downloads 169
190.

State-Sponsored College 529 Plans: The Influence of Tax and Non-Tax Factors on Investors' Choice

Number of pages: 37 Posted: 08 Feb 2005
Working Paper Series
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and Freeman College of Management
Downloads 169
191.

Taxing Nudges

107 Va. L. Rev. 571 (2021), UNC Legal Studies Research Paper
Number of pages: 67 Posted: 04 Mar 2020 Last Revised: 12 Jun 2021
Accepted Paper Series
University of North Carolina School of Law
Downloads 169
192.

Boomer-Ang Eldercare: Deductible Claim?

Tax Notes, Vol. 134, No. 5, 2012
Number of pages: 4 Posted: 06 Feb 2012
Accepted Paper Series
University of Baltimore - School of Law
Downloads 167
193.

Tax Advice for the Second Obama Administration

Pepperdine Law Review, Vol. 40, p. 1143, 2013, Pepperdine University Legal Studies Research Paper No. 2013/9, U of Cincinnati Public Law Research Paper No. 13-03
Number of pages: 13 Posted: 19 Feb 2013 Last Revised: 12 Jun 2013
Accepted Paper Series
Pepperdine University - Rick J. Caruso School of Law
Downloads 167
194.

The Marginal Cost of Public Funds in Africa

World Bank Policy Research Working Paper No. 3679
Number of pages: 39 Posted: 20 Aug 2005
Working Paper Series
World Bank and University of Toulouse 1 - Toulouse School of Economics (TSE)
Downloads 166
195.

Taxing Blockchain Forks

SMU Cox School of Business Research Paper No. 19-18
Number of pages: 27 Posted: 08 Nov 2019
Working Paper Series
Federal Reserve Banks - Federal Reserve Bank of Boston and University of Chicago - Department of Economics
Downloads 164
196.

The End of Cash, the Income Tax, and the Next 100 Years

Florida State University Law Review, Vol. 41, 2013, FSU College of Law, Public Law Research Paper No. 676, UNC Legal Studies Research Paper No. 2401636, FSU College of Law, Law, Business & Economics Paper
Number of pages: 14 Posted: 27 Feb 2014
Accepted Paper Series
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Georgia School of Law
Downloads 162
197.

United States National Report on Exchange of Information

Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Number of pages: 26 Posted: 17 Aug 2014 Last Revised: 25 Aug 2014
Accepted Paper Series
University of California, Irvine School of Law and University of Virginia School of Law
Downloads 162
198.

User Fee Design by Canadian Municipalities: Considerations Arising from Case Law

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 3, 2014
Number of pages: 31 Posted: 03 Sep 2013 Last Revised: 30 Apr 2014
Accepted Paper Series
Independent and University of Calgary - The School of Public Policy
Downloads 159
199.

Explanation of Issues in PPL Corporation v. Commissioner of Internal Revenue

American Bar Association Preview of United States Supreme Court Cases, Vol. 40, Issue 5, pp. 201-04, 2013
Number of pages: 4 Posted: 26 Feb 2013
Accepted Paper Series
University of San Diego School of Law and University of San Diego School of Law
Downloads 158
200.

Source, Residence and Nationality in Income Tax Matters: Between International Tax Rules and EU Law

Rivista di Diritto Tributario Internazionale. International Tax Law Review. 2/2013, p. 29-90.
Number of pages: 69 Posted: 30 Dec 2014
Accepted Paper Series
Universitat de València
Downloads 158