Weekly SSRN Tax Roundup

• Herita Akamah (Oklahoma), Michael Price (Toronto) & Wayne Thomas (Oklahoma), Business Tax Havens and Disclosure Aggregation
• Barry Cushman (Notre Dame), Tax Recognition, 58 St. Louis U. L.J. 825 (2014)
• Tony Freyer (Alabama) & Andrew Morriss (Alabama), Creating Cayman as an Offshore Financial Center: Structure & Strategy Since 1960, 45 Ariz. St. L.J. 1297 (2013)
• Martha Jordan (Duquesne), Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?
• Robert McGee (Fayetteville State University), Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors
• Robert McGee (Fayetteville State University), Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
• Mark Van Heukelom (Iowa), The Foreign Account Tax Compliance Act and Foreign Insurance Companies: Better to Comply than to Opt Out, 39 Iowa J. Corp. L. 155 (2013)