Friday, August 3, 2018
This week, Orly Mazur (SMU) reviews a new article by Henry Ordower (Saint Louis), Taxing Others in the Age of Trump: Foreigners (and the Politically Weak) as Tax Subjects, 62 St. Louis U. L.J. 157 (2018).
Here’s the rest of this week’s SSRN Tax Roundup:
- Bryan Camp, Equitable Principles and Jurisdictional Time Periods, Part 2, Tax Notes, Vol. 159, No. 11, (2018).
- Monica Gianni, OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy Tax Lawyer, Vol. 72 (2018).
- Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim, & Gerald J. Lobo, Societal Trust and Corporate Tax Avoidance, Review of Accounting Studies (Forthcoming).
- Todd E. Pettys, From ALJs to Wedding Cakes: Civil Cases in the Supreme Court's October 2017 Term, Court Review (Forthcoming).
- Anthony P. Polito, Did Congress Goof? TCJA and the Taxation of Self-Created Patents and Inventions, Suffolk University Law School Research Paper No. 18-13 (2018).
- Daniel Shaviro, The New Non-Territorial U.S. International Tax System, Part 1, Tax Notes, Vol. 160, No. 1 (2018).
- Parthasarathi Shome, Contours and Conflicts in Tax Design: Principles and International Practice, LSE Legal Studies Working Paper No. 11/2018.
- Kathleen DeLaney Thomas, The Standard Business Deduction, (2018).
- Joseph J. Thorndike & Ajay K. Mehrotra, 'Who Speaks for Tax Equity and Tax Fairness?' The Emergence of the Organized Tax Bar and the Dilemmas of Professional Responsibility, 81 Law & Contemporary Problems 203 (2018).
- John A. Townsend, IRS Guidance – Rulemaking and Deference to IRS Statutory Interpretation, (2018).
- Dennis J. Ventry, The Failed Free File Program Should Be Reformed, Not Codified, 160 Tax Notes 317 (2018).