Friday, September 1, 2017
Here’s the rest of this week’s SSRN Tax Roundup:
- Ellen P. Aprill (Loyola Law School Los Angeles), Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-28.
- Bradley T. Borden (Brooklyn Law School) & Sang Hee Lee (Ernst & Young), Boundaries of the Prediction Model in Tax Law's Substantial Authority, Tax Law, Forthcoming.
- Patrick Driessen, Dual BEIT's Effects on Revenue and Distribution, Tax Notes, Vol. 156, No. 8, 2017.
- Nahida Faridy (Griffith University), Brett Freudenberg (Griffith University) & Tapan Sarker (Griffith University), The Devil is in the Detail: An Analysis of VAT Compliance Costs for SMEs in a Developing Nation, New Zealand Journal of Taxation Law and Policy, 23(2): 176-203.
- Hans Gribnau (Tilburg Law School; Leiden University) & Ave-Geidi Jallai (Tax Law Department, Tilburg Law School, Tilburg University), Good Tax Governance: A Matter of Moral Responsibility and Transparency, Nordic Tax Journal 2017 Issue 1: 70-88.
- Andrew Hanson (Marquette University- Department of Economics) & Ike Brannon (The Cato Institute), Corporate Income Taxes and Labor: An Investigation of Empirical Evidence.
- David Herzig (Valparaiso University Law School) and Samuel D. Brunson (Loyola University Chicago School of Law), A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell, Indiana Law Journal, Forthcoming.
- Li Liu (IMF), Tim Schmidt-Eisenlohr (Board of Governors of the Federal Reserve System), & Dongxian Guo (University of Oxford - Said Business School), International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK, CESifo Working Paper Series No. 6594.
- Martha T. McCluskey (University at Buffalo Law School), Framing Middle-Class Insecurity: Tax and the Ideology of Unequal Economic Growth, Fordham Law Review, Vol. 84, No. 6, 2016
- Monica Oliveira (University of Florida, Levin College of Law, Students) & Denise Lucena Cavalcante (Ministry of Finance (Brazil)), Trade, Taxation and Environment: Possible Impacts of India – Solar Cells on the Brazilian Tax Incentives for the Solar Energy Sector.
- Mara Revkin (Yale University), The Non-Economic Functions of Rebel Taxation: New Data from the Islamic State in Syria.
- Mildred Wigfall Robinson (University of Virginia School of Law), FINES: The Folly of Conflating the Power to Fine with the Power to Tax, Villanova Law Review, Forthcoming.
- Thomas E. Rutledge (Stoll Keenon Ogden PLLC), State Law & State Taxation Corner, Journal of Passthrough Entities, July–August, 2017.
- Dennis Sundvik (Hanken School of Economics), Tax-Induced Fiscal Year Extension and Earnings Management, Journal of Applied Accounting Research, Forthcoming.