Friday, September 8, 2017
Here’s the rest of this week’s SSRN Tax Roundup:
- Adegbie, Jayeoba Olajumoke, & Jerry Kwarbai Sr. (Babcock University), Assessment of Value Added Tax on the Growth and Development of Nigeria Economy: Imperative for Reform, 5 Accounting and Finance Research 163 (2016).
- Reuven S. Avi-Yonah and Haiyan Xu (Michigan), Evaluating BEPS, 10 Erasmus L Rev. 3 (2017).
- Leslie Book (Villanova), David Williams & Krista Holub (Intuit), Insights from Behavioral Economics Can Improve Administration of the EITC (2017).
- Neil Brooks (Osgoode Hall – York University) & Kim Brooks (Dalhousie University; Monash University), Carrying on the Tradition: Justice Rothstein's Contribution to Canadian Tax Law, 74 Supreme Court L. Rev. (2d) 361 (2016).
- Irene Burgers (University of Groningen) & Irma Mosquera (International Bureau for Fiscal Documentation), Corporate Taxation and BEPS: A Fair Slice for Developing Countries?, 10 Erasmus L. Rev. 29 (2017).
- Sarah Clifford (University of Copenhagen), Taxing Multinationals Beyond Borders: Financial and Locational Responses to CFC Rules, EPRU Working Paper Series, 2017-02 (2017).
- Panagiotis Delimatsis (Tilburg Law and Economics Center; Tilburg Law School) & Bernard Hoekman (Robert Schuman Centre for Advanced Studies; Centre for Economic Policy Research), National Tax Regulation, International Standards and the GATS: Argentina—Financial Services, TILEC Discussion Paper No. 2017-033 (2017).
- Hans Gribnau (Tilburg Law School; Leiden University), The Integrity of the Tax System after BEPS: A Shared Responsibility, 10 Erasmus L Rev. 12 (2017).
- Jeffrey Lynch Harrison (Florida), Spite: Legal and Social Implications (2017).
- Paul Lankhorst and Harmen van Dam (Loyens & Loeff N.V.), Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View, 10 Erasmus L Rev. 60 (2017).
- Clint Locke (Alabama – Culverhouse College of Commerce & Business Administration), Taxpayer Collection Rights as a Defense to Private Debt Collection, 12 Ohio St. Bus. L.J. (forthcoming).
- Sumit Kumar Maji (University of Burdwan – Department of Commerce), Can Tax Evasion Be Justified?: A Behavioural Study (2017).
- Paul Mason (Baylor), Steven Utke (Connecticut – Accounting) & Brian M. Williams (Indiana – Accounting), Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion (2017).
- Robert McGee (Fayetteville State University – Accounting), The Panama Papers: A Discussion of Some Ethical Issues, 3 J. of Insurance & Financial Management 1 (2017).
- Jonathan Milani (University of Saskatchewan), Solicitor-Client Privilege and Income Tax Act Seizures: A Comment on Canada (Attorney General) v. Chambre Des Notaires Du Québec, 80 Saskatchewan Law Review 421 (2017).
- Oluwaseun Viyon Ojo (Lagos State University), Share Buyback Scheme and Contemporary Tax Treatment: An Overview, 1 Unilag L. Rev. 49 (2017).
- Matthias Petutschnig (Vienna University of Economics and Business) & Silke Rünger (University of Graz), The Effects of a Tax Allowance for Growth and Investment – Empirical Evidence from a Firm-Level Analysis, WU International Taxation Research Paper Series No. 2017-09 (2017).
- Dennis Weber (University of Amsterdam), The Reasonableness Test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) Versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law, 10 Erasmus L Rev. 48 (2017).
- Maarten Floris de Wilde (Erasmus University), Taxing Multinationals ‘Post-BEPS’ – What's Next?, 10 Erasmus L Rev. 1 (2017).
- Qiping Xu (Notre Dame – Finance) & Eric Zwick (Chicago – Finance), Kinky Tax Policy and Abnormal Investment Behavior (2017).