Friday, October 20, 2017
This week, Erin Scharff (Arizona State) reviews a new article by Rebecca Morrow (Wake Forest), Government as Investor: The Case for Immediate Expensing, 105 Ky. L. Rev. ___ (2017).
- Bryan Camp (Texas Tech University School of Law), Franklin Roosevelt and the Forgotten History of the Earned Income Tax Credit, The Green Bag, Second Series, Volume 20, Number 4, Page 337, Summer 2017.
- Rami Hanegbi (Deakin University), Should the Superannuation Access Age Be Raised?, Australian Tax Forum, Vol. 32(3), 2017.
- Iftekhar Hasan (Fordham University), Chun Keung (Stan) Hoi (Rochester Institute of Technology), Qiang Wu (Rensselaer Polytechnic Institute) and Hao Zhang (Rochester Institute of Technology), Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance, Journal of Accounting Research, Vol. 55, No. 3, 2017.
- Kristin E. Hickman (University of Minnesota) and Gerald Kerska (Independent), Restoring the Lost Anti-Injunction Act, Virginia Law Review, Forthcoming.
- Tarun Jain (Supreme Court of India), Sanctity of Input Invoices: European Court of Justice Calls for Substantive Compliance, GST Law Times, (2017) Vol. 5 (October 2017) (pp. J63-J70).
- Jeffery M. Kadet (University of Washington), Submission (To OECD Task Force on the Digital Economy) Concerning Tax Challenges of Digitalization, Working Paper Series, 2 versions of paper.
- Jeffery M. Kadet (University of Washington), Submission to Senate Finance Committee - Taxation of Accumulated Deferred Foreign Income, Working Paper Series.
- Jeffery M. Kadet (University of Washington), Submission to Senate Finance Committee - Why a Residence-Based System Is Far Better for Our Country than a Territorial System that Provides a Continuing Preference to Foreign Income, Working Paper Series.
- Michael S. Knoll (University of Pennsylvania), Before International Tax Reform, We Need to Understand Why Firms Invert, Wharton Public Policy Initiative Issue Brief, Volume 5, Issue 8, September 2017., U of Penn, Inst for Law & Econ Research Paper No. 17-44.
- Michael S. Knoll (University of Pennsylvania), The Modigliani-Miller Theorem at 60: The Long-Overlooked Legal Applications of Finance's Foundational Theorem, U of Penn, Inst for Law & Econ Research Paper No. 17-43.
- Ville Pönkä (University of Helsinki), Groups of Companies - The Finnish Model, Working Paper Series.
- Michael Pressman (USC), 'The Ability to Pay' in Tax Law: Clarifying the Concept's Egalitarian and Utilitarian Justifications and the Interactions between the Two, New York University Journal of Legislation and Public Policy, Vol. 21, 2018, Forthcoming.
- Colin C. Williams (University of Sheffield) & Ioana A Horodnic (Alexandru Ioan Cuza University), Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment in the European Union, Working Paper Series.
- Russ Willis (Independent), Waiting for the Other Shoe, Tax Notes, Vol. 156, No. 12, September 2017.