Friday, July 28, 2017
This week, Orly Mazur (SMU) reviews a new work by Zachary Liscow (Yale Law School) and William Woolston (Stanford University, Department of Economics), How Income Taxes Should Change During Recessions, Tax Law Review, Forthcoming.
Here’s the rest of this week’s SSRN Tax Roundup:
- Richard Thompson Ainsworth (NYU - Graduate Tax Program; Boston University - School of Law) & Musaad Alwohaibi (University of Florida, Levin College of Law, Students), The First Real-Time Blockchain VAT - GCC Solves MTIC Fraud, Boston Univ. School of Law, Law and Economics Research Paper No. 17-23.
- Melisso Boschi (Centre for Applied Macroeconomic Analysis), Stefano d'Addona (University of Roma Tre), The Stability of Tax Elasticities Over the Business Cycle in European Countries, CAMA Working Paper No. 44/2017.
- Yariv Brauner (University of Florida), Why Examples? Towards More Behaviorally-Intelligent Regulation.
- David R. Burton (The Heritage Foundation), Tax Reform: Eliminating the Double Taxation of Corporate Income, Backgrounder (2017).
- Stephen Daly (King's College London), Oversight of HMRC Soft Law: Lessons from the Ombudsman, 38(3) Journal of Social Welfare and Family Law 343-360 (2016).
- Dhammika Dharmapala (University of Chicago) & Vikramaditya S. Khanna (University of Michigan), Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints, U of Michigan Law & Econ Research Paper No. 17-010.
- David G. Duff (University of British Columbia), Canada: Limitation on the Elimination of Double Taxation Under the Canada-Brazil Income Tax Treaty, Tax Treaty Case Law Around the Globe 2017 (Forthcoming).
- B. Ponomariov (University of Texas at San Antonio), Oleksii Balabushko (World Bank), Gregory Kisunko (World Bank), Tax Administration Practices and Firms? Perceptions of Corruption: Evidence from Europe and Central Asia, World Bank Policy Research Working Paper No. 8122.
- Kyle Rozema (University of Chicago) & Nicolas R. Ziebarth (Cornell University), Taxing Consumption and the Take-Up of Public Assistance: The Case of Cigarette Taxes and Food Stamps.
- Luke Watson (University of Florida – Accounting), Discussion of 'Does the Deferred Tax Asset Valuation Allowance Signal Firm Creditworthiness?', Journal of American Taxation Association, Forthcoming.
- George K. Yin (University of Virginia), Codification of the Tax Law and the Emergence of the Staff of the Joint Committee on Taxation.