Tax -
Testing the Reach of UCC Article 9: The Question of Tax Credit Collateral as the Future of ...
Christopher K. Odinet Phelps Dunbar, LLP Date Posted: February 03, 2012 Working Paper Series A Public Press? Evaluating the Viability of Government Subsidies for the Newspaper Industry UCLA Entertainment Law Review, Forthcoming Brad A. Greenberg University of California, Los Angeles (UCLA) - School of Law Date Posted: February 02, 2012 Accepted Paper Series 10 downloads Examining the Tax Advantage of Founders' Stock Iowa Law Review, Forthcoming Brant J. Hellwig University of South Carolina - School of Law Date Posted: February 02, 2012 Working Paper Series 92 downloads Fixing Section 409A: Legislative and Administrative Options Villanova Law Review, Forthcoming, UNC Legal Studies Research Paper Date Posted: February 02, 2012 Accepted Paper Series 70 downloads Why Has the Crisis Been Bad for Private Pensions, But Good for the Flat Tax? The Sustainability of âNeoliberalâ Reforms in the New EU Member States Centre for European Policy Working Paper No. 356 Miroslav Beblavý Centre for European Policy Studies (CEPS) Date Posted: February 02, 2012 Working Paper Series 3 downloads Alchian and Allen Visit the IRS: Costly Audits and Taxpayer Compliance Calvin Blackwell and Michael McKee College of Charleston - School of Business and Economics and Appalachian State University - Department of Economics Date Posted: February 01, 2012 Working Paper Series 3 downloads Beyond FATCA: An Evolutionary Moment for the International Tax System Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 ...
ZEW - Centre for European Economic Research Discussion Paper No. 12-003 Christoph Spengel , Sebastian Lazar , Lisa Evers and Benedikt Zinn Centre for European Economic Research (ZEW) , affiliation not provided to SSRN , Centre for European Economic Research (ZEW) and affiliation not provided to SSRN Date Posted: February 02, 2012 Working Paper Series 3 downloads Alchian and Allen Visit the IRS: Costly Audits and Taxpayer Compliance Calvin Blackwell and Michael McKee College of Charleston - School of Business and Economics and Appalachian State University - Department of Economics Date Posted: February 01, 2012 Working Paper Series 3 downloads Beyond FATCA: An Evolutionary Moment for the International Tax System Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012Beyond FATCA: An Evolutionary Moment for the International Tax System
Itai Grinberg Georgetown University Law Center Date Posted: February 01, 2012 Last Revised: February 16, 2012A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax ...
Economics Discussion Paper No. 2012-10 Maksym Ivanyna and Christian von Haldenwang World Bank and German Development Institute Date Posted: February 17, 2012 Working Paper Series Taxing Facebook Code: Debugging the Tax Code and Software Buffalo Law Review, Vol. 60, No. 1, 2012 Jeffrey A. Maine and Xuan-Thao Nguyen University of Maine School of Law and SMU Dedman School of Law Date Posted: February 17, 2012 Working Paper Series 1 downloads A Disaggregated Framework for the Analysis of Structural Developments in Public Finances Jana Kremer , Cláudia Rodrigues Braz , Teunis Brosens , Geert Langenus , Sandro Momigliano and Mikko Spolander Deutsche Bundesbank , Bank of Portugal , De Nederlandsche Bank (Dutch Central Bank) , National Bank of Belgium , Bank of Italy and Bank of Finland Date Posted: February 16, 2012 Working Paper Series 1 downloads The Hidden Burden of the Incomes Tax: Compliance Costs of German Individuals Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2011/6, Jochen Hundsdoerfer , Sebastian Eichfelder and Kay Blaufus Free University of Berlin (FUB) , affiliation not provided to SSRN and Free University of Berlin (FUB) - Department of Business and Economics Date Posted: February 16, 2012 Working Paper Series 1 downloads The Name Game for Contributions â Influence of Labeling and Earmarking on the Perceived Tax Burden Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12 , Jochen Hundsdoerfer , Christian Sielaff , Kay Blaufus , Dirk Kiesewetter and Joachim Weimann Free University of Berlin (FUB) , Free University of Berlin (FUB) , Free University of Berlin (FUB) - Department of Business and Economics , University of Wuerzburg and University of Magdeburg - Institute of Economics and Business Administration Date Posted: February 16, 2012 Working Paper Series 3 downloads Tax Aspects of Fiscal Federalism: The Swiss Confederation TAX ASPECTS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS, Gianluigi Bizioli, Claudio Sacchetto, eds., 2011 Daniel P. Rentzsch University of Zurich - Rechtswissenschaftliches Institut (School of Law) Date Posted: February 15, 2012 Accepted Paper Series 3 downloads Optimal Income Support Targeting Stefan De Wachter and Sebastian Galiani affiliation not provided to SSRN and Washington University in Saint Louis - Department of Economics Date Posted: February 14, 2012 Working Paper Series 3 downloads Testimony Before the Senate Finance Committee: âTax Reform Options: Incentives for Charitable Givingâ Exempt Organization Tax Review, Vol. 68, No. 474, 2011 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 3 downloads The Conservation Easement Tax Expenditure: In Search of Conservation Value Columbia Journal of Environmental Law, Vol. 37, No. 1 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 35 downloads The Uneasy Case for Lower Parking Standards FEUNL Working Paper Series No. 564 W. Bowman Cutter and Sofia F. Franco affiliation not provided to SSRN and Nova School of Business and Economics Date Posted: February 14, 2012 Working Paper Series 1 downloads Business Taxes and the Electoral Cycle CESifo Working Paper Series No. 3729 Dirk Foremny and Nadine Riedel affiliation not provided to SSRN and Oxford University CBT Date Posted: February 13, 2012 Working Paper Series 1 downloads Determinant of Tax Buoyancy: Empirical Evidence from Developing Countries European Journal of Social Sciences, Vol. 13, No. 3, p. 408, 2010 Sulaiman D. Muhammad and Qazi Masood Ahmed Federal Urdu University of Arts Science & Technology and University of Karachi Date Posted: February 13, 2012 Accepted Paper Series 1 downloads Fiscal Incidence When Both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly CESifo Working Paper Series No. 3731 Haizhen Mou and Stanley L. Winer Johnson-Shoyama Graduate School of Public Policy and Carleton University - School of Public Policy and Administration Date Posted: February 13, 2012 Working Paper Series 1 downloads Negative List for Service Tax: Some Musings Excise and Customs Reporter, Vol. 189, 2012 Tarun Jain Supreme Court of India Date Posted: February 13, 2012 Accepted Paper Series 3 downloads Sweating the Small Stuff: The Cost of Immaterial Tax Law Provisions William & Mary Policy Review, Vol. III, p. 35-79, 2011 Stanley Veliotis Fordham University Schools of Business Date Posted: February 13, 2012 Accepted Paper Series The Causal Effects of an Industrial Policy IZA Discussion Paper No. 6323 Chiara Criscuolo , Ralf Martin , Henry G. Overman and John Van Reenen London School of Economics & Political Science (LSE) - Centre for Economic Performance (CEP) , London School of Economics & Political Science (LSE) - Department of Economics , London School of Economics (LSE) - Department of Geography and Environment and London School of Economics - Centre for Economic Performance (CEP) Date Posted: February 12, 2012 Working Paper Series 3 downloads Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States IZA Discussion Paper No. 6313 Johannes Koettl and Michael Weber World Bank - Human Development Sector and World Bank - Social Protection Unit (HDNSP) Date Posted: February 12, 2012 Working Paper Series Free Parking for All in Shopping Malls Sabancı University Working Paper No. 2010/0004, Kevin Hasker and Eren Inci affiliation not provided to SSRN and Sabanci University Date Posted: February 11, 2012 Working Paper Series 43 downloads Quantifying the Role of Federal and State Taxes in Mitigating Wage Inequality FEDS Working Paper No. 2012-05 Byron F. Lutz , Daniel Cooper and Michael Palumbo Federal Reserve Board - Research Division , Federal Reserve Bank of Boston and Board of Governors of the Federal Reserve - Flow of Funds Section Date Posted: February 10, 2012 Working Paper Series Investments in Tax Planning, Tax Avoidance and the New Economy Business Model 2012 American Taxation Association Midyear Meeting: JATA Conference Thomas C. Omer , Connie D. Weaver and Jaron Wilde Texas A&M University - Department of Accounting , Texas A&M University and Texas A&M University (TAMU) - Department of Accounting Date Posted: February 09, 2012 Last Revised: February 14, 2012Taxing Facebook Code: Debugging the Tax Code and Software
Buffalo Law Review, Vol. 60, No. 1, 2012 Jeffrey A. Maine and Xuan-Thao Nguyen University of Maine School of Law and SMU Dedman School of Law Date Posted: February 17, 2012 Working Paper Series 1 downloads The Conservation Easement Tax Expenditure: In Search of Conservation Value Columbia Journal of Environmental Law, Vol. 37, No. 1 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 35 downloads A Market-Based Approach for Crossing the Valley of Death: The Benefits of a Capital Gains Exemption for Investments in Startups Robert E. Litan and Alicia Robb Ewing Marion Kauffman Foundation and Kauffman Foundation Date Posted: February 07, 2012 Working Paper Series 21 downloads A Search-Theoretic Critique of Georgism GMU Working Paper in Economics No. 12-04 Zachary Gochenour and Bryan Caplan George Mason University - Center for Study of Public Choice and George Mason University - Center for Study of Public Choice Date Posted: February 07, 2012 Working Paper Series 4 downloads Boomer-Ang Eldercare: Deductible Claim? Tax Notes, Vol. 134, No. 5, 2012 Wendy C. Gerzog University of Baltimore - School of Law Date Posted: February 06, 2012 Accepted Paper Series 87 downloads Ask for Help, Uncle Sam: The Future of Global Tax Reporting Villanova Law Review, Vol. 57, 2012 Susan C. Morse UC Hastings College of the Law Date Posted: February 05, 2012 Accepted Paper Series 11 downloads Economic Compensation between Spouses for Work Rendered in the Second Book of the Catalan Civil Code of Catalonia: Some Civil and Tax Issues InDret, Vol. 1, 2012 Isabel Miralles González affiliation not provided to SSRN Date Posted: February 05, 2012 Accepted Paper Series 2 downloads Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities Tax Adviser, Vol. 43, No. 1, January 2012 Vorris J. Blankenship Tax Planning for Retirees Date Posted: February 05, 2012 Accepted Paper Series The 5th Estateâs Internet Business Challenge: US Tax Law Uncertainty Undermines Amazon's & Expedia's Accountability & Social Responsibility - Emerging Issues in Online Retailer and Online Hotel Regulation Oxford Internet Institute Symposium: A Decade in Internet Time - The Dynamics of the Internet and Society, September 2011 June R. Klein and Ira P. Klein Technology & Marketing Ventures, Inc. and Technology & Marketing Ventures, Inc. Date Posted: February 05, 2012 Accepted Paper Series 2 downloads United States Tax Implications of the Dutch Virtual Theft Case Michael Lurie affiliation not provided to SSRN Date Posted: February 05, 2012 Working Paper Series 6 downloads Submission to Hearing on Ways and Means International Tax Reform Discussion Draft Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Working Paper Series 12 downloads Tax Tilting and Politics: Some Theory and Evidence for Latin America James Peery Cover and Roberto Pasten University of Alabama - Department of Economics, Finance and Legal Studies and Universidad de Talca Date Posted: February 04, 2012 Working Paper Series 1 downloads Territorial W&M Discussion Draft: Change Required Tax Notes, p. 461, January 2012 Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Accepted Paper Series 8 downloads U.S. International Tax Reform: What Form Should it Take? Tax Notes International, Vol. 65, No. 5, p. 363, January 2012 Jeffery M. Kadet affiliation not provided to SSRN Date Posted: February 04, 2012 Accepted Paper Series 16 downloads Taxability of Corporate Gift of Shares International Fiscal Association India Chapter Conference 2012 Tarun Jain Supreme Court of India Date Posted: February 03, 2012 Last Revised: February 13, 2012The Name Game for Contributions â Influence of Labeling and Earmarking on the Perceived Tax Burden
Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2010/12 , Jochen Hundsdoerfer , Christian Sielaff , Kay Blaufus , Dirk Kiesewetter and Joachim Weimann Free University of Berlin (FUB) , Free University of Berlin (FUB) , Free University of Berlin (FUB) - Department of Business and Economics , University of Wuerzburg and University of Magdeburg - Institute of Economics and Business Administration Date Posted: February 16, 2012 Working Paper Series 3 downloads Tax Aspects of Fiscal Federalism: The Swiss Confederation TAX ASPECTS OF FISCAL FEDERALISM: A COMPARATIVE ANALYSIS, Gianluigi Bizioli, Claudio Sacchetto, eds., 2011 Daniel P. Rentzsch University of Zurich - Rechtswissenschaftliches Institut (School of Law) Date Posted: February 15, 2012 Accepted Paper Series 3 downloads Testimony Before the Senate Finance Committee: âTax Reform Options: Incentives for Charitable Givingâ Exempt Organization Tax Review, Vol. 68, No. 474, 2011 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 3 downloads The Conservation Easement Tax Expenditure: In Search of Conservation Value Columbia Journal of Environmental Law, Vol. 37, No. 1 Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: February 14, 2012 Accepted Paper Series 35 downloads Negative List for Service Tax: Some Musings Excise and Customs Reporter, Vol. 189, 2012 Tarun Jain Supreme Court of India Date Posted: February 13, 2012 Accepted Paper Series 3 downloads The Private Sector's Pivotal Role in Combating Human Trafficking California Law Review Circuit, Vol. 3, pp. 190-208, 2012 Jonathan Todres Georgia State University College of Law Date Posted: February 13, 2012 Accepted Paper Series 10 downloads Taxation of Internet Sales - Where in the Cyberspace is Nexus? Kathryn Kisska-Schulze affiliation not provided to SSRN Date Posted: February 10, 2012 Working Paper Series Boomer-Ang Eldercare: Deductible Claim? Tax Notes, Vol. 134, No. 5, 2012 Wendy C. Gerzog University of Baltimore - School of Law Date Posted: February 06, 2012 Accepted Paper Series 87 downloads Taxability of Corporate Gift of Shares International Fiscal Association India Chapter Conference 2012 Tarun Jain Supreme Court of India Date Posted: February 03, 2012 Last Revised: February 13, 2012Reason in Revolt Now Thunders to End the Age of Neoliberal Tax Cant
John Passant School of Political Science and International Relations Date Posted: February 08, 2012 Working Paper Series 7 downloads The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization Adam Stevenson University of Michigan at Ann Arbor - Department of Economics Date Posted: February 08, 2012 Working Paper Series 4 downloads A Search-Theoretic Critique of Georgism GMU Working Paper in Economics No. 12-04 Zachary Gochenour and Bryan Caplan George Mason University - Center for Study of Public Choice and George Mason University - Center for Study of Public Choice Date Posted: February 07, 2012 Working Paper Series 4 downloads A Search-Theoretic Critique of Georgism Zachary Gochenour and Bryan Caplan George Mason University - Center for Study of Public Choice and George Mason University - Center for Study of Public Choice Date Posted: February 06, 2012 Working Paper Series 29 downloads Boomer-Ang Eldercare: Deductible Claim? Tax Notes, Vol. 134, No. 5, 2012 Wendy C. Gerzog University of Baltimore - School of Law Date Posted: February 06, 2012 Accepted Paper Series 87 downloads Economic Crisis and Economic Policy in Estonia 2007-2010 Discussions on Estonian Economic Policy No. 2/2011 Olev Raju University of Tartu Date Posted: February 06, 2012 Working Paper Series 2 downloads Personal Income Tax in Estonia â Whoâs Burden? Discussions on Estonian Economic Policy No. 2/2011 Viktor Trasberg University of Tartu Date Posted: February 06, 2012 Working Paper Series 5 downloads Human Capital Formation and Tax Evasion CESifo Working Paper Series No. 3719 Laszlo Goerke University of Trier - Institute of Labour Law and Industrial Relations in the European Community Date Posted: February 05, 2012 Working Paper Series 4 downloads Non-Tariff Measures and the WTO Economic Research and Statistics Division Working Paper No. 2012-01 Robert W. Staiger Stanford University Date Posted: February 05, 2012 Working Paper Series 4 downloads Unemployment Benefits or Taxes: How Should Policy Makers Redistribute Income Over the Business Cycle? IZA Discussion Paper No. 6308 Susanne Ek affiliation not provided to SSRN Date Posted: February 04, 2012 Working Paper Series 3 downloads Tax Tilting and Politics: Some Theory and Evidence for Latin America James Peery Cover and Roberto Pasten University of Alabama - Department of Economics, Finance and Legal Studies and Universidad de Talca Date Posted: February 04, 2012 Working Paper Series 1 downloads Debt and Deficit Fluctuations in a Time-Consistent Setup Daryna Grechyna University of Auckland, Department of Economics Date Posted: February 03, 2012 Working Paper Series 4 downloads Mitigating Shareholder Taxation in Small Open Economies? Uppsala Center for Fiscal Studies Working Paper No. 2012:3 Martin Jacob and Jan Edvin Södersten WHU - Otto Beisheim Graduate School of Management and Uppsala University - Department of Economics Date Posted: February 03, 2012 Working Paper Series 7 downloads Taxability of Corporate Gift of Shares International Fiscal Association India Chapter Conference 2012 Tarun Jain Supreme Court of India Date Posted: February 03, 2012 Last Revised: February 13, 2012A Sensible Reform of the EU VAT Regime for Financial Services
International VAT Monitor, No. 5, 2009 Fabrizio Borselli Bank of Italy Date Posted: January 11, 2012 Accepted Paper Series Exacted Conservation Easements: Emerging Concerns with Enforcement Probate & Property, Vol. 26, No. 1, p. 51, 2012, Buffalo Legal Studies Research Paper No. 2012-040 Jessica Owley University at Buffalo Law School, SUNY Date Posted: January 11, 2012 Last Revised: February 11, 2012Chasing Ghosts: On Writing Cultural Histories of Tax Law
UC Irvine Law Review, Forthcoming Assaf Likhovski Tel Aviv University - School of Law Date Posted: February 01, 2012 Accepted Paper Series 24 downloads Should Environmental Taxes Be Precautionary? RDCEP Working Paper No. 12-06 David A. Weisbach University of Chicago - Law School Date Posted: February 01, 2012 Working Paper Series 41 downloads Unilateral Carbon Taxes, Border Adjustments and Carbon Leakage RDCEP Working Paper No. 12-04 Joshua Elliott , Ian Foster , Samuel S. Kortum , Gita Khun Jush , Todd Munson and David A. Weisbach University of Chicago , University of Chicago , University of Chicago - Department of Economics , University of Chicago , Center for Robust Decisionmaking on Climate & Energy Policy (RDCEP) and University of Chicago - Law School Date Posted: February 01, 2012 Working Paper Series 20 downloads Taxes, Profits, and Employment: A Structural Axiomatic Analysis Egmont Kakarot-Handtke University of Stuttgart - Institute of Economics and Law Date Posted: January 31, 2012 Working Paper Series 2 downloads The Use of Voluntary Disclosure Initiatives in the Battle Against Offshore Tax Evasion Villanova Law Review, Vol. 56, 2012, Indiana Legal Studies Research Paper No. 200 Leandra Lederman Indiana University Maurer School of Law Date Posted: January 31, 2012 Working Paper Series 66 downloads Capital or Current: The Tax Treatment of Expenditures to Preserve a Taxpayer's Title or Interest in Assets Monash University Law Review, Vol. 12, pp. 49-76, 1986 Richard Krever Monash University - Department of Business Law & Taxation Date Posted: January 30, 2012 Accepted Paper Series Conflicts About Conflicts: Implications of the Tax Court Canal Corp Decision for Disciplinary and Malpractice Actions Chapman University Law Research Paper No. 12-01 Michael B. Lang Chapman University - School of Law Date Posted: January 30, 2012 Last Revised: February 09, 2012The Decennial Census
Stephen Kruger Independent Date Posted: January 16, 2012 Last Revised: February 08, 2012Distributive Effects of Israelâs Pension System
Adi Brender Bank of Israel - Research Department Date Posted: January 29, 2012 Working Paper Series 4 downloads Equity Swaps and the Withholding Tax: 'Potential for Tax Avoidance' Journal of Taxation and Regulation of Financial Institutions, Vol. 25, No. 3, pp. 53-59, January/February 2012 Luis Rodriguez Jr. Law Offices of Luis Rodriguez Jr. Date Posted: January 29, 2012 Last Revised: February 07, 2012Taxes Do Affect Corporate Financing Decisions: The Case of Belgian ACE
CESifo Working Paper Series No. 3713 Savina Princen Catholic University of Louvain (UCL) - Faculty of Economic, Social and Political Sciences Date Posted: January 26, 2012 Working Paper Series 31 downloads Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Respondents, United States v. Home Concrete & Supply, LLC (United States Supreme Court) Minnesota Legal Studies Research Paper Kristin E. Hickman University of Minnesota - Twin Cities - School of Law Date Posted: January 22, 2012 Working Paper Series 4 downloads Increased Tax Liability Awards after Eshelman: A Call for Expanded Acceptance Beyond the Realm of Anti-Discrimination Statutes New York Law School Law Review, Vol. 57, No. 2, December 2011 Eirik J. Cheverud affiliation not provided to SSRN Date Posted: January 20, 2012 Accepted Paper Series 31 downloads Keeping Pace with the Times: Exploring the Meaning of Limited Partner for Purposes of the Internal Revenue Code Kansas Law Review, Vol. 60, p. 89, 2011 Kristin Balding Gutting Charleston School of Law Date Posted: January 18, 2012 Accepted Paper Series 93 downloads Scrivenersâ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012 Albert Feuer Law Offices of Albert Feuer Date Posted: January 18, 2012 Last Revised: February 07, 2012EU and OECD Proposals for International Tax Cooperation: A New Road?
Tax Notes International: The United States, pp. 609-622, August 23, 2010 Irma Johanna Mosquera Valderrama The Hague University Date Posted: December 27, 2011 Accepted Paper Series International Tax Treaty Policy in Colombia Irma Johanna Mosquera Valderrama The Hague University Date Posted: December 27, 2011 Working Paper Series 14 downloads Reducing the Drug Warâs Damage to Government Budgets Harvard Journal of Law and Public Policy, Forthcoming David B. Kopel and Trevor Burrus Independence Institute and Cato Institute Date Posted: December 27, 2011 Accepted Paper Series 14 downloads From Here to Eternity: The Folly of Perpetual Trusts U of Michigan Public Law Working Paper No. 259 Lawrence W. Waggoner University of Michigan Law School Date Posted: December 22, 2011 Last Revised: January 31, 2012Affordable Care Act Litigation: The Supreme Court and the Future of Health Care Reform
Journal of the American Medical Association, Vol. 307, No. 4, pp. 369-370, 2012 , Georgetown Public Law Research Paper No. 12-010 Lawrence O. Gostin and Kelli K. Garcia Georgetown University Law Center - O'Neill Institute for National and Global Health Law and O'Neill Institute for National and Global Health Law, Gerogetown University Law Center Date Posted: January 29, 2012 Last Revised: January 30, 2012The Thickness of a Prison Wall - When Does Tax Avoidance Become a Criminal Offence?
New Zealand Business Law Quarterly, Vol. 17, No. 4, pp. 441-466, December 2011 Craig Elliffe University of Auckland - Faculty of Business & Economics Date Posted: January 27, 2012 Accepted Paper Series 11 downloads Dutch Fiscal Unity in Corporate Tax Internationales Steuerrecht (IStR), Vol. 2, p. 62-67, 2011 Martin Boer University of Groningen - Faculty of Law Date Posted: January 26, 2012 Last Revised: January 30, 2012Trade Credit and Taxes
Mihir A. Desai , C. Fritz Foley and James R. Hines Jr. Harvard Business School - Finance Unit , Harvard Business School and University of Michigan Date Posted: January 29, 2012 Working Paper Series 8 downloads Amicus Curiae Brief in Health and Human Services v. Florida (Affordable Care Act Litigation) on Behalf of Tax Law Professors in Support of Vacatur Jordan M. Barry and Bryan Camp University of San Diego School of Law and Texas Tech University School of Law Date Posted: January 27, 2012 Working Paper Series 51 downloads Legal Ethics and Federal Taxes, 1945-1965: Patriotism, Duties and Advice Florida Tax Review, Vol. 12, No. 1, 2012, Texas Tech Law School Research Paper Michael Hatfield Texas Tech University School of Law Date Posted: January 27, 2012 Last Revised: January 29, 2012Equity and Effectiveness of Optimal Taxation in Contests Under an All-Pay Auction
CESifo Working Paper Series No. 3712 Yosef Mealem and Shmuel Nitzan Netanya Academic College and Bar Ilan University - Department of Economics Date Posted: January 26, 2012 Working Paper Series 7 downloads Monetary Policy and Redistribution: What Can or Cannot Be Neutralized with Mirrleesian Taxes CESifo Working Paper Series No. 3711 Firouz Gahvari and Luca Micheletto University of Illinois at Urbana-Champaign - Department of Economics and University of Milan Date Posted: January 26, 2012 Working Paper Series 6 downloads Optimal Taxation and the Skill Premium CESifo Working Paper Series No. 3706 Konstantinos Angelopoulos , Jim Malley and Apostolis Philippopoulos Athens University of Economics and Business - Department of International and European Economic Studies , University of Glasgow - Department of Economics and Athens University of Economics and Business - Department of Economics Date Posted: January 26, 2012 Working Paper Series 9 downloads What Every American Needs to Know About Government Entitlement Reform Retirement Policy Outlook, No. 2, p. 1, September 2010 Andrew G. Biggs American Enterprise Institute Date Posted: January 26, 2012 Accepted Paper Series Land Value Taxation Bruno Moser affiliation not provided to SSRN Date Posted: January 25, 2012 Working Paper Series Accepting the Limits of Tax Law and Economics Columbia Law and Economics Working Paper No. 417 Alex Raskolnikov Columbia University - Law School Date Posted: January 24, 2012 Working Paper Series 171 downloads Does the Acquisition System of Property Taxation Increase Neighborhood Social Capital? Richard T. Boylan Rice University - Department of Economics Date Posted: January 24, 2012 Working Paper Series 2 downloads Why Do We Redistribute So Much But Tag So Little? The Principle of Equal Sacrifice and Optimal Taxation Harvard Business School BGIE Unit Working Paper No. 12-064 Matthew Weinzierl Harvard Business School - Business, Government and the International Economy Unit Date Posted: January 24, 2012 Working Paper Series 13 downloads Not the Power to Destroy: A Theory of the Tax Power for a Court that Limits the Commerce Power Robert D. Cooter and Neil Siegel University of California, Berkeley - School of Law and Duke University - School of Law Date Posted: January 23, 2012 Working Paper Series 66 downloads Brief of Amicus Curiae Professor Kristin E. Hickman in Support of Respondents, United States v. Home Concrete & Supply, LLC (United States Supreme Court) Minnesota Legal Studies Research Paper Kristin E. Hickman University of Minnesota - Twin Cities - School of Law Date Posted: January 22, 2012 Working Paper Series 4 downloads Expatriation Tax â Renouncing a Tax Treaty Oz Halabi University of Michigan Law School Date Posted: January 22, 2012 Last Revised: January 23, 2012Pragmatic Policies to Tackle VAT Fraud in the European Union
International VAT Monitor, No. 5, September/October 2008 Fabrizio Borselli Bank of Italy Date Posted: January 11, 2012 Last Revised: January 23, 2012Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment
European Taxation, No. 10, 2010 Fabrizio Borselli , Alessandro Buoncompagni and Stefano Manestra Bank of Italy , Bank of Italy and Bank of Italy Date Posted: January 11, 2012 Accepted Paper Series Taxation Without a State: Jewish Voluntary Taxes in Mandatory Palestine, 1938-1948 Assaf Likhovski Tel Aviv University - School of Law Date Posted: January 11, 2012 Working Paper Series 46 downloads VAT Exemptions and Fight Against Tax Evasion: the 2006-2007 Overshooting on Real Estate Market (Esenzioni IVA e Contrasto allâEvasione: lâOvershooting 2006-2007 sul Mercato Immobiliare) Rivista di Diritto Finanziario e Scienza delle Finanze, Vol. LXVII, No. 3, 2008 Fabrizio Borselli and Salvatore Chiri Bank of Italy and affiliation not provided to SSRN Date Posted: January 11, 2012 Last Revised: January 23, 2012The Tax Man Wins the Nobel Prize
Tax Notes, Vol. 133, p. 1421, 2011 Bridget J. Crawford and Jonathan G. Blattmachr Pace University School of Law and Milbank, Tweed, Hadley & McCloy LLP Date Posted: January 16, 2012 Accepted Paper Series U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 12-001, U of Michigan Public Law Working Paper No. 261 Reuven S. Avi-Yonah and Oz Halabi University of Michigan Law School and University of Michigan Law School Date Posted: January 16, 2012 Working Paper Series 89 downloads Experiential Learning in a Lecture Class: Exposing Students to the Skill of Giving Useful Tax Advice Pittsburgh Tax Review, 2012 Heather M. Field University of California - Hastings College of the Law Date Posted: January 15, 2012 Accepted Paper Series 131 downloads The Hidden Limits of the Charitable Deduction: An Introduction to Hypersalience Boston University Law Review, 2012, Boston Univ. School of Law, Law and Economics Research Paper No. 12-02, Boston Univ. School of Law, Public Law Research Paper No. 12-02 Lilian V. Faulhaber Boston University - School of Law Date Posted: January 13, 2012 Last Revised: January 19, 2012Agency Costs of Permanently Reinvested Earnings
Alexander S. Edwards , Todd D. Kravet and Ryan J. Wilson University of Toronto - Rotman School of Management , University of Texas at Dallas - School of Management and University of Iowa - Henry B. Tippie College of Business Date Posted: January 12, 2012 Working Paper Series 84 downloads Professor Paleveda's Paradox: When Higher Marginal Tax Rates Helped the Economy Nicholas A. Paleveda Northeastern University Date Posted: January 12, 2012 Working Paper Series 86 downloads Scrivenersâ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012 Albert Feuer Law Offices of Albert Feuer Date Posted: January 12, 2012 Last Revised: January 18, 2012How to Reach the Constitutional Question in the Health Care Cases
Stanford Law Review Online, Vol. 64, pp. 39-45 Daniel Jacob Hemel Yale University - Law School Date Posted: January 02, 2012 Last Revised: January 15, 2012Dividend Distribution Tax: A Rejoinder to 339 ITR (J) 52
Tarun Jain Supreme Court of India Date Posted: January 09, 2012 Working Paper Series Comparative Analysis of the Causes of Double (Non-)Taxation in the Income and VAT/GST Contexts VALUE ADDED TAX AND DIRECT TAXATION. SIMILARITIES AND DIFFERENCES, M. Lang, P. Melz E. Kristofferson, and T. Ecker, eds., IBFD, 2009 Gianluigi Bizioli University of Bergamo - Department of Law Date Posted: January 08, 2012 Accepted Paper Series 6 downloads Italy TAX ASPECTS OF FISCAL FEDERALISM - A COMPARATIVE ANALYSIS, p. 403, G. Bizioli and C. Sacchetto, eds., IBFD, 2011 Gianluigi Bizioli University of Bergamo - Department of Law Date Posted: January 08, 2012 Accepted Paper Series 4 downloads The Justification for Taxation: A Diacronic Analysis Annual Conference of the Society of Legal Scholars, 2011 Gianluigi Bizioli University of Bergamo - Department of Law Date Posted: January 08, 2012 Accepted Paper Series 11 downloads A Partnership, a Sham, or a Loan? Review of Business & Finance Case Studies, Vol. 2, No. 1, pp. 41-56, 2011 Paul J. Brennan affiliation not provided to SSRN Date Posted: January 06, 2012 Accepted Paper Series 9 downloads Progressive Taxation: An Aesthetic and Moral Defense University of Louisville Law Review, Vol. 51, p. 1, 2012, University of Louisville School of Law Legal Studies Research Paper Jim Chen University of Louisville - Louis D. Brandeis School of Law Date Posted: January 06, 2012 Accepted Paper Series 62 downloads The Ethics of Tax Evasion: A Survey of Hispanic Opinion Accounting & Taxation, Vol. 4, No. 1, pp. 53-74, 2012 Robert W. McGee , Arsen M. Djatej and Robert H. Sarikas Florida International University (FIU) - School of Accounting , Eastern Washington University and affiliation not provided to SSRN Date Posted: January 06, 2012 Accepted Paper Series 10 downloads ¿Cómo Lograr Que El Impuesto Empresarial A Tasa Ãnica No Impacte Negativamente Las Finanzas De Las Maquiladoras En México? (How to Prevent a Negative Impact from Single Rate Business Tax or Corporate Flat Rate Tax on Mexico Maquiladoras) Revista International Administración & Finanzas, Vol. 5, No. 2, pp. 15-28, Jessica Lizbeth Cisneros MartÃnez , Cruz Elda MacÃas Terán , Leonel Rosiles López and Sósima Carrillo Universidad Autónoma del Estado de Baja California , Universidad Autónoma de Baja California , Universidad Autónoma de Baja California and Universidad Autónoma de Baja California Date Posted: January 05, 2012 Accepted Paper Series 3 downloads Refund Fraud? Real-Time Solution! Boston Univ. School of Law, Law and Economics Research Paper No. 12-01 Richard Thompson Ainsworth Boston University - School of Law Date Posted: January 03, 2012 Working Paper Series 15 downloads A Simpler Debt-Equity Test Thomas Greenaway and Michelle L. Marion KPMG International, LLP - Boston, MA Office and KPMG LLP Date Posted: January 02, 2012 Last Revised: January 05, 2012
