Friday, September 29, 2017
This week, David Gamage (Indiana) reviews a new draft article by Allison Christians (McGill Law), Buying in: Residence and Citizenship by Investment.
Here’s the rest of this week’s SSRN Tax Roundup:
- Noel P Brock (Eastern Michigan Univeristy) & Hughlene A. Burton (University of North Carolina at Charlotte), Tax Treatment of 'Carried Interest'
- Noel P Brock (Eastern Michigan Univeristy), Edward J. Schnee (Alabama), & Shane Stinson (Alabama), The Corporate Response to Government Attacks on Tax Shelters, International Journal of Financial Research Vol. 8, No. 1; 2017
- Karen C. Burke (University of Florida - Levin College of Law), Exploiting the Medicare Tax Loophole
- Philip T. Hackney (Louisiana State University Law), Prop Up the Heavenly Chorus? Labor Unions, Tax Policy, and Political Voice Equality, St. John's Law Review, Forthcoming
- Luzi Hail (University of Pennsylvania - The Wharton School), Stephanie A. Sikes (University of Pennsylvania – Accounting), & Clare Wang (University of Iowa - College of Business), Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns, Journal of Public Economics, Vol. 151, pp. 56-73, 2017
- Terri Lynn Helge (Texas A&M Law), Rejecting Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants, Pittsburgh Tax Review, Vol. 14, No. 1, 2016
- Robert H. Sitkoff (Harvard Law), The Rise of Trust Decanting in the United States, 23 Trusts & Trustees (2017, Forthcoming)