Friday, July 27, 2018
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Borden's Effective Tax Rates And Choice-Of-Entity Considerations Under The 2017 Tax Act
This week, Mirit Eyal-Cohen (Alabama) reviews Bradley T. Borden (Brooklyn), Income-Based Effective Tax Rates and Choice-of-Entity Considerations Under the 2017 Tax Act (July 2018).
- Richard Thompson Ainsworth (NYU, BU) & Robert Chicoine (Independent), Basic (Non-Technical) Requirements – Electronic Monitoring Agreement for Zappers, Phantomware, and Other Sales Suppression Devices (July 2018).
- Richard Thompson Ainsworth (NYU, BU) & Robert Chicoine (Independent), Zappers, Phantomware and Other Sales Suppression Software in the State of Washington (July 2018).
- Joseph Bankman (Stanford), David Gamage (Indiana-Bloomington), Jacob Goldin (Stanford), Daniel Jacob Hemel (Chicago), Darien Shanske (UC-Davis), Kirk J. Stark (USLA), Dennis J. Ventry (Us-Davis) & Manoj Viswanathan (Hastings), Caveat IRS: Problems with Abandoning the Full Deduction Rule, 88 State Tax Notes (2018).
- Bradley T. Borden (Brooklyn), Income-Based Effective Tax Rates and Choice-of-Entity Considerations Under the 2017 Tax Act (July 2018).
- Fred B. Brown (Baltimore), Proposing a Single, Simpler Test for Cash Equivalency, 71 Tax Lawyer (2018).
- Andrew Chang (Federal Reserve), Nothing is Certain Except Death and Taxes: The Lack of Policy Uncertainty from Expiring 'Temporary' Taxes (July 2018).
- Fabian Gaessler (Max Planck), Bronwyn H. Hall (Max Planck) & Dietmar Harhoff (Max Planck), Should There Be Lower Taxes on Patent Income? (July 2018).
- Carlo Garbarino (Bocconi), The Role of the ‘Other Income’ Article within the Structure of Tax Treaties, 45 Intertax 784-800 (2018).
- Brian Highsmith (National Consumer Law Center), The Implications of Inequality for Fiscal Federalism: Economic Segregation and Spatial Constraints on Redistribution (July 2018).
- Andres Knobel (Tax Justice Network), Moran Harari (Tax Justice Network) & Markus Meinzer (Tax Justice Network), The State of Play of Beneficial Ownership Registration: A Visual Overview (July 2018).
- Francine J. Lipman (Nevada) & James E. Williamson (San Diego State University), Social Security Retirement Benefits: A Timing Model for Working Families, 14 NAELA J. (2018).
- Peter Manda (Chicago School of Business), Partnering with Business: SALT Opportunities in Digital Sales, 88 State Tax Notes (2018).
- David S. Miller (Proskauer Rose), Advice for Jeff Bezos: Social Welfare Organizations as Grantmakers, NYU J. of Leg. & Pub. Pol’y (Forthcoming 2018).
- Rachel Moore (Joint Committee on Taxation) & Brandon Pecoraro (Joint Committee on Taxation), Macroeconomic Implications of Modeling the Internal Revenue Code in a Heterogeneous-Agent Framework (July 2018).
- Chris Murphy (ANU), Optimal Fiscal Equalization and Its Application to Australia: Updated (July 2018).
- Vincent Ooi (Singapore), Irving Aw (International Monetary Fund) & Joanna Yap (Withers KhattarWong), Singapore Income Taxation: Chapter 28 (Forthcoming).
- Reed Shuldiner (Penn), Marginal Rates Under the TCJA, 159 Tax Notes 1911 (2018).
- Robert H. Sitkoff (Harvard), Freedom of Disposition in American Succession Law, in Freedom of Testation and its Limits (Antoni Vaquer, ed., Forthcoming).
- Barbara Trad (Griffith University) & Brett Freudenberg (Griffith University), A Dual Income Tax System for Australian Small Business: The Experts’ Verdict, 47 Tax Rev. 54 (2018).
- Runhua Wang (Illinois) & Jay P. Kesan (Illinois), Do Tax Policies Drive Innovation by SMEs in China? (July 2018).
- Yige Zu (U. of Exeter), VAT/GST Thresholds and Small Businesses: Where to Draw the Line? 66 Can. Tax J. (2018).