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JEL Code: H20

610,656 Total downloads

Viewing: 51 - 100 of 3,047 papers

51.

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
52.

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 1,398
53.

The Brain Drain: A Survey of the Literature

Università degli Studi di Milano-Bicocca, Department of Statistics, Working Paper No. 2006-03-02
Number of pages: 29 Posted: 08 Apr 2009
Working Paper Series
University of Bologna
Downloads 1,396
54.

Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis - 1985/95

IPEA Working Paper No. 818
Number of pages: 23 Posted: 23 Sep 2001
Working Paper Series
Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 1,389
55.

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 1,376
56.

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 1,360
57.

Taxation, Pension Schemes and Stakeholder Wealth

Advances in Taxation, Forthcoming
Number of pages: 46 Posted: 21 Sep 2017 Last Revised: 14 Nov 2019
Accepted Paper Series
University of Bath - School of Management and University of Reading - ICMA Centre
Downloads 1,358
58.

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 1,355
59.

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 1,349
60.

Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation

ZEW - Centre for European Economic Research Discussion Paper No. 19-010
Number of pages: 34 Posted: 08 Apr 2019
Working Paper Series
London Business School - Department of Accounting and Centre for European Economic Research (ZEW)
Downloads 1,342
61.

The Muni Bond Spread: Credit, Liquidity, and Tax

Columbia Business School Research Paper No. 14-37
Number of pages: 49 Posted: 30 Aug 2014
Working Paper Series
BlackRock, Inc, LongTail Alpha, LLC and Rice University
Downloads 1,342
62.

The Optimal Relationship Between Taxable Income and Financial Accounting Income: Analysis and a Proposal

NYU Law and Economics Research Paper No. 07-38, Georgetown Law Journal, Vol. 97
Number of pages: 66 Posted: 27 Sep 2007 Last Revised: 04 Apr 2008
Working Paper Series
New York University School of Law
Downloads 1,297
63.

Politically Connected Boards of Directors and the Allocation of Procurement Contracts

Forthcoming Review of Finance
Number of pages: 45 Posted: 25 Mar 2008 Last Revised: 12 May 2014
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Finance, affiliation not provided to SSRN and ESMT European School of Management and Technology
Downloads 1,290
64.

Value Added Tax Evasion, Auditing and Transactions Matching

Rutgers University WP 96-07
Number of pages: 38 Posted: 12 Nov 1996
Working Paper Series
Rutgers University - Economics Department and Goa Institute of Management
Downloads 1,289
65.

The Value of Control: Control Premiums, Minority Interest Discounts, and the Fair Market Value Standard

Number of pages: 10 Posted: 22 Jul 2008
Working Paper Series
affiliation not provided to SSRN
Downloads 1,273
66.

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 1,271
67.

The 'Flat Tax(Es)': Principles and Evidence

IMF Working Paper No. 06/218
Number of pages: 50 Posted: 31 Oct 2006
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department, Ministry of Finance and Economy, Korea and International Monetary Fund (IMF)
Downloads 1,270
68.

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
69.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Florida Tax Review, Vol. 8, No. 9, 2008, Loyola-LA Legal Studies Paper No. 2008-40
Number of pages: 81 Posted: 17 Dec 2008 Last Revised: 18 Oct 2015
Accepted Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 1,259
70.

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
71.

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 Law School
Downloads 1,222
72.

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 1,208
73.

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
74.

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
75.

What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness

Number of pages: 54 Posted: 26 Mar 2007
Working Paper Series
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 1,183
76.

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 1,182
77.

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
78.

Federal Tax Procedure (2017 Practitioner Ed.)

John A. Townsend, Federal Tax Procedure (Practitioner Ed. 2017), 2017
Number of pages: 939 Posted: 03 Aug 2017 Last Revised: 06 Aug 2017
Accepted Paper Series
University of Houston Law Center
Downloads 1,169
79.

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 1,167
80.

The 2008 Financial Crisis: Implications for Income Tax Reform

NYU Law and Economics Research Paper No. 09-35
Number of pages: 28 Posted: 31 Jul 2009 Last Revised: 12 Feb 2011
Working Paper Series
New York University School of Law
Downloads 1,162
81.

Why the Welfare State Looks Like a Free Lunch

UC Davis Economics Department Working Paper No. 02-7
Number of pages: 59 Posted: 27 Feb 2003
Working Paper Series
University of California, Davis - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 1,142
82.

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 1,140
83.

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 1,137
84.

International Tax Arbitration

Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19 Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney Law School
Downloads 1,124
85.

Globalization and Income Inequality Revisited

CESifo Working Paper Series No. 6859
Number of pages: 48 Posted: 20 Mar 2018
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads 1,120
86.

Sugar Taxes Aren’t Sweet: The Case Against Taxes on Sugar-Based Drinks

Number of pages: 23 Posted: 02 Jun 2009 Last Revised: 07 May 2010
Working Paper Series
Independent
Downloads 1,120
87.

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
88.

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 1,112
89.

The Benefits of Tax Competition

IEA Hobart Paper No. 153
Number of pages: 91 Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads 1,109
90.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,102
91.

Book-Tax Conformity, Earnings Persistence and the Association Between Earnings and Future Cash Flows

Journal of Accounting & Economics (JAE), Vol. 50, No. 1, 2010
Number of pages: 41 Posted: 05 Nov 2007 Last Revised: 14 Mar 2010
Accepted Paper Series
University of Arkansas - Department of Accounting, Brigham Young University - Marriott School and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 1,101
92.

Gender Bias in Tax Systems

IMF Working Paper No. 96/99
Number of pages: 22 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 1,098
93.

When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships

University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103 Posted: 01 Nov 2007
Accepted Paper Series
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,095
94.

The Financial Transactions Tax versus (?) the Financial Activities Tax

NYU Law and Economics Research Paper No. 12-04
Number of pages: 35 Posted: 22 Jan 2012 Last Revised: 06 Mar 2012
Working Paper Series
New York University School of Law
Downloads 1,083
95.

Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing

Number of pages: 47 Posted: 02 Sep 2001
Working Paper Series
Carnegie Mellon University, University of Texas at Dallas - Naveen Jindal School of Management and Carnegie Mellon University - David A. Tepper School of Business
Downloads 1,077
96.

Technology and Taxation in Developing Countries: From Hand to Mouse

UCLA School of Law, Law-Econ Research Paper No. 08-07
Number of pages: 57 Posted: 24 Jan 2008 Last Revised: 06 Sep 2008
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 1,069
97.

The Section 83(B) Election for Restricted Stock: A Joint Tax Perspective

Southern Methodist University Law Review, Vol. 59, Pg. 721, 2006, U of Penn, Inst for Law & Econ Research Paper No. 05-26
Number of pages: 30 Posted: 10 Sep 2005 Last Revised: 21 Aug 2009
Working Paper Series
University of Pennsylvania Law School
Downloads 1,063
98.

Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice

Probate & Property, p. 21, January/February 2012
Number of pages: 6 Posted: 04 Mar 2012 Last Revised: 07 Jun 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,050
99.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 1,049
100.

Tax Compliance of Small and Medium Enterprises: Evidence from Indonesia

Accounting & Taxation, v. 7 (1) pp. 67-73, 2015
Number of pages: 8 Posted: 08 Feb 2016
Accepted Paper Series
Bina Nusantara University (Binus)
Downloads 1,044