Friday, September 7, 2018
Weekly SSRN Tax Review And Roundup: Mazur Reviews Lederman's Does Enforcement Reduce Voluntary Tax Compliance?
Here’s the rest of this week’s SSRN Tax Roundup:
- Eli Amir (Tel Aviv University), Adi Lazar (Ariel University) & Shai Levi (Tel Aviv University), The Deterrent Effect of Whistleblowing on Tax Collections, European Accounting Review (Forthcoming).
- Joseph Bankman (Stanford) & Darien Shanske (UC Davis), The Full Deduction Rule and the Substance Over Form Doctrine (2018).
- Bradley T. Borden (Brooklyn), Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031, 34 Tax Management Real Estate Journal 155 (2018).
- Emily Cauble (DePaul University), Taxing Selling Partners, 94 Wash. L.R. ___ (Forthcoming).
- Arthur J. Cockfield (Queen’s University), Shaping International Tax Law and Policy in Challenging Times, 54 Stanford Journal of International Law 223 (2018).
- Michael P. Donohoe (University of Illinois at Urbana-Champaign), Petro Lisowsky (Boston University; Norwegian Center for Taxation) & Michael Mayberry (University of Florida), The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations, Contemporary Accounting Research (Forthcoming).
- Edward J. McCaffery (USC), The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), USC Law Legal Studies Paper No. 18-26 (2018).
- Noam Noked (Chinese University of Hong Kong), The Future of Voluntary Disclosure, 160 Tax Notes 783 (2018).
- Noam Noked (Chinese University of Hong Kong), Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure, 90 Tax Notes Int’l 1501 (2018).
- Natasha Varyani (New England Law | Boston), Being Present: What a Sales Tax Case Demonstrates About Federalism, the Dormant Commerce Clause and the Direction of Supreme Court Jurisprudence, Boston University Public Interest Law Journal (Forthcoming).
- Natasha Varyani (New England Law | Boston), States Unbound: Examining the Authority of the Multistate Tax Compact in a Modern, Multijurisdictional Economy, Wayne State University Journal of Business Law (2018).