Friday, October 27, 2017
This week, Ari Glogower (Ohio State) reviews a new work by Miranda Perry Fleischer (San Diego) and Daniel Hemel (Chicago), Atlas Nods: The Libertarian Case for a Basic Income, 2017 Wis. L. Rev. ___ .
Here’s the rest of this week’s SSRN Tax Roundup:
- Leyla Ates (Altinbas University) Assessing BEPS: Origins, Standards, and Responses – Turkish Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil, IFA Cahiers de Droit Fiscal International, Vol. 102A (2017)
- Leslie Book (Villanova), Meeting Taxpayers Where They Live: Improving US Refundable Credits While Reflecting the Lives of the Working Poor, Journal of Tax Administration (forthcoming 2017).
- Noel P. Brock (EMU), Treating Partners as Employees: Risks to Consider,
- Journal of Accountancy (August 2014)
- Neil H. Buchanan (George Washington), An Odd Remedy that Does Not Solve the Supposed Problem, George Washington Law Review On the Docket (October Term 2014)
- Neil H. Buchanan (George Washington), The Tax System Should Be Neutral with Respect to Homeownership, in Point & Counterpoint: Tax Incentives for Homeownership—A Lincoln–Douglas Debate, 32 ABA Section of Taxation News Quarterly 1 (2013)
- Neil H. Buchanan (George Washington), We Should Continue to Provide a Tax Break for Gains on the Sale of Owner-Occupied Houses, in Point & Counterpoint: Tax Incentives for Homeownership—A Lincoln–Douglas Debate, 32 ABA Section of Taxation News Quarterly 20 (2013)
- Graeme S. Cooper (Sydney), The Unconvincing Case for 25%
- Stjepan Gadzo (University of Rijeka) & Irena Klemencic (Institute of Public Finance, Zagreb), Effective International Information Exchange as a Key Element of Modern Tax Systems: Promises and Pitfalls of the OECD's Common Reporting Standard, 1 Public Sector Economics 208 ( 2017).
- Stjepan Gadzo (University of Rijeka) & Irena Klemencic (Institute of Public Finance, Zagreb), Time to Stop Avoiding the Tax Avoidance Issue in Croatia? A Proposal Based on Recent Developments in the European Union, 38 Financial Theory and Practice 278 (2014)
- Poh Jin Goh (UTAR), Tat Huei Cham (UTAR) & Alexander Guan Meng Tay (UTAR), Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper, 1 Journal of Global Business and Social Entrepreneurship 17 (2017)
- Kristin E. Hickman (Minnesota), Administering Tax Complexity Versus Simplicity, in
- Tax Simplification (Chris Evans, Richard Krever, & Peter Mellor eds., 2015)
- John Avery Jones (London School of Economics), HMRC V Fowler: More on Divers, 4 British Tax Review (2017)
- Eric A. Kades (William & Mary), Of Piketty and Perpetuities
- Jeffery M. Kadet (Washington), Want to Cut the Cost of Tax Reform? Don't Reward Companies that Shifted Profits Offshore, Forbes Personal Finance (Oct. 24, 2017)
- Yaoting Lei (Nanchang), Ya Li (Hang Seng) & Jing Xu (Renmin), Two Birds, One Stone: Joint Timing of Returns and Capital Gains Taxes
- Charles Edward Andrew Lincoln IV (Texas A&M-Student), A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union
- David J. Shakow (Penn), The Tax Treatment of Tokens: What Does it Betoken?, 156 Tax Notes 1387 (Sept. 11, 2017)