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JEL Code: H29

107,669 Total downloads

Viewing: 1 - 50 of 491 papers

1.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Working Paper Series
Boston College Law School, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads 3,249
2.

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
Working Paper Series
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 2,948
3.

Corruption, Growth, and Public Finances

IMF Working Paper No. 00/182
Number of pages: 27 Posted: 01 Feb 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department

Multiple version iconThere are 2 versions of this paper

Downloads 2,797
4.

The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers

Number of pages: 120 Posted: 12 Feb 2011 Last Revised: 23 Apr 2011
Working Paper Series
Proskauer Rose LLP and affiliation not provided to SSRN
Downloads 2,258
5.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Working Paper Series
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,035
6.

Salience of Carbon Taxes in the Gasoline Market

Number of pages: 33 Posted: 18 Aug 2012 Last Revised: 24 Jan 2015
Working Paper Series
University of Ottawa - Graduate School of Public and International Affairs and University of Western Ontario - Richard Ivey School of Business
Downloads 1,580
7.

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 1,441
8.

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 1,264
9.

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 1,249
10.

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 1,191
11.

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 1,186
12.

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 1,173
13.

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 1,158
14.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 1,138
15.

U.S. Tax Treaty Policy and the European Court of Justice

Tax Law Review, Vol. 59, 2005
Number of pages: 85 Posted: 12 Sep 2005 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 1,114
16.

Integrating Subchapters K and S-Just Do it

Tax Lawyer, Vol. 62, No. 3, p. 749, 2009, University of Baltimore School of Law Legal Studies Research Paper No. 2010-04
Number of pages: 75 Posted: 01 Oct 2009 Last Revised: 03 Mar 2010
Working Paper Series
University of Baltimore - School of Law
Downloads 1,021
17.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 1,002
18.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 49 Posted: 19 Sep 2010 Last Revised: 30 May 2011
Accepted Paper Series
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 978
19.

The Partnership Allocation Rules of Section 704(b): To Be or Not to Be

Virginia Tax Review, Vol. 17, No. 4, 1998
Number of pages: 52 Posted: 16 Apr 2009
Accepted Paper Series
University of Baltimore - School of Law
Downloads 891
20.

Overcoming Overdisclosure: Toward Tax Shelter Detection

UCLA Law Review, Vol. 56, 2009, Rutgers School of Law-Newark Research Papers No. 027
Number of pages: 62 Posted: 16 Oct 2008 Last Revised: 01 Sep 2009
Accepted Paper Series
University of California, Irvine School of Law
Downloads 854
21.

The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations

Number of pages: 31 Posted: 06 Feb 2001
Working Paper Series
Johannes Kepler University Linz - Department of Economics
Downloads 837
22.

IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Number of pages: 128 Posted: 11 Sep 2007
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 824
23.

An Overview of the 'Tax Gap'

Georgetown Law and Economics Research Paper No. 1162493, Taxes - The Tax Magazine, November 2008, Georgetown Public Law Research Paper No. 1162493
Number of pages: 44 Posted: 21 Jul 2008 Last Revised: 16 Oct 2008
Accepted Paper Series
Georgetown University Law Center
Downloads 816
24.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Accepted Paper Series
University of California, Irvine School of Law
Downloads 799
25.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Accepted Paper Series
University of North Carolina School of Law
Downloads 799
26.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 768
27.

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies

Boston Univ. School of Law Working Paper No. 09-02
Number of pages: 42 Posted: 13 Jan 2009 Last Revised: 03 Dec 2019
Working Paper Series
NYU - Graduate Tax Program
Downloads 763
28.

God's Income Tax: What Jewish Tithing Practices Can Teach Us About Tax Reform

Number of pages: 68 Posted: 21 Mar 2006
Working Paper Series
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Downloads 753
29.

The Information Content of Short Interest: A Natural Experiment

Number of pages: 43 Posted: 08 Feb 2002
Working Paper Series
University of Richmond - E. Claiborne Robins School of Business, Rice University - Jesse H. Jones Graduate School of Business, University of Otago and State University of New York at Binghamton - School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 745
30.

When Is Tax Enforcement Publicized?

Virginia Tax Review, Vol. 30, 2010, NYU Law and Economics Research Paper No. 10-12
Number of pages: 38 Posted: 23 Mar 2010 Last Revised: 11 Sep 2010
Accepted Paper Series
University of California, Irvine School of Law and Rutgers Business School - Newark and New Brunswick
Downloads 745
31.

The Normative Underpinnings of Taxation

Nevada Law Journal, 2012/BEYOND ECONOMIC EFFICIENCY IN U.S. TAX LAW, Aspen Publishing, 2013
Number of pages: 41 Posted: 03 Aug 2006 Last Revised: 16 Sep 2013
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 742
32.

Do Capital Income Taxes Hinder Growth?

Wharton Public Policy Initiative, Issue Brief, Vol. 1, No. 2, February 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-6
Number of pages: 7 Posted: 22 Feb 2013 Last Revised: 12 Nov 2019
Accepted Paper Series
University of Pennsylvania Law School
Downloads 735
33.

Taking Compensation Private

Stanford Law Review, Vol. 59, p. 871, 2007, Bar Ilan Univ. Pub Law Working Paper No. 13-05, U of Penn Law School, Public Law Working Paper No. 06-12, U of Penn, Inst for Law & Econ Research Paper No. 05-22, Fordham Law Legal Studies Research Paper No. 98
Number of pages: 36 Posted: 27 Sep 2005 Last Revised: 30 Jul 2009
Working Paper Series
Bar Ilan University - Faculty of Law and Hebrew University of Jerusalem - Faculty of Law
Downloads 713
34.

Job Protection, Minimum Wage and Unemployment

Number of pages: 35 Posted: 29 Mar 2000
Working Paper Series
National Institute of Statistics and Economic Studies (INSEE) - National School for Statistical and Economic Administration (ENSAE) and National Center for Scientific Research (CNRS)
Downloads 703
35.

Exporting FATCA

142 Tax Notes, Forthcoming, NYU Law and Economics Research Paper No. 14-05
Number of pages: 7 Posted: 02 Feb 2014 Last Revised: 20 Mar 2014
Accepted Paper Series
University of California, Irvine School of Law and University of Virginia School of Law
Downloads 666
36.

Taxing the Gig Economy

166 University of Pennsylvania Law Review 1415 (2018), UNC Legal Studies Research Paper
Number of pages: 60 Posted: 09 Jan 2017 Last Revised: 07 Aug 2018
Accepted Paper Series
University of North Carolina School of Law
Downloads 666
37.

A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines

The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Number of pages: 50 Posted: 14 Oct 2015 Last Revised: 06 Apr 2016
Accepted Paper Series
University of Georgia School of Law
Downloads 628
38.

Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence

(CAAA) 2008 Annual Conference Paper
Number of pages: 38 Posted: 06 Jan 2008
Working Paper Series
York University - Schlich School of Business and York University - Department of Accounting
Downloads 610
39.

What is the 'Law' in Chinese Tax Administration?

Asia Pacific Law Review, Vol. 19, No. 1, 2011
Number of pages: 20 Posted: 06 Oct 2010 Last Revised: 28 Jul 2011
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 598
40.

Current Issues of the Sukuk Market and Using Sukuk for the Global Infrastructure Projects

Number of pages: 6 Posted: 07 Nov 2016
Working Paper Series
Marmara University
Downloads 595
41.

Collateral Compliance

University of Pennsylvania Law Review, Vol. 162, 2014, NYU Law and Economics Research Paper No. 12-06
Number of pages: 83 Posted: 03 Apr 2012 Last Revised: 29 Apr 2014
Accepted Paper Series
University of California, Irvine School of Law
Downloads 591
42.

The Conclusion and Termination of the 'First' Double Taxation Treaty

British Tax Review, Vol. 3, 2012, U of Melbourne Legal Studies Research Paper No. 604
Number of pages: 25 Posted: 01 Oct 0012
Accepted Paper Series
University of Melbourne - Law School
Downloads 586
43.

Charity in the 21st Century: Trending Toward Decay

Florida Tax Review, Vol. 11, No. 1, 2011
Number of pages: 78 Posted: 17 Apr 2011
Accepted Paper Series
Catholic University of America (CUA) - Columbus School of Law
Downloads 584
44.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Working Paper Series
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 571
45.

The Timing of Tax Transparency

90 Southern California Law Review 449 (2017), NYU Law and Economics Research Paper No. 16-13
Number of pages: 80 Posted: 31 Mar 2016 Last Revised: 03 May 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 570
46.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Number of pages: 48 Posted: 11 Feb 2015 Last Revised: 11 Mar 2015
Accepted Paper Series
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 553
47.

Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries

European Journal of Social Sciences, Vol. 13, No. 3, pp. 408-418, 2010
Number of pages: 7 Posted: 04 Apr 2010
Accepted Paper Series
University of Karachi and Federal Urdu University of Arts Science & Technology

Multiple version iconThere are 2 versions of this paper

Downloads 547
48.

The Intricacies of Tax & Globalization

Columbia Journal of Tax Law, Vol. 5, No. 2, 2014
Number of pages: 21 Posted: 22 Apr 2013 Last Revised: 24 Feb 2016
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 534
49.

Leak-Driven Law

UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79 Posted: 16 Feb 2017 Last Revised: 22 Jul 2017
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 518
50.

DICE – Digital Invoice Customs Exchange

Boston Univ. School of Law, Law and Economics Research Paper No. 13-40
Number of pages: 12 Posted: 22 Aug 2013
Working Paper Series
NYU - Graduate Tax Program and Consultant
Downloads 517