Wednesday, March 14, 2012
This article highlights recent academic international tax scholarship that might be of interest to tax academics, practitioners, policymakers, and others. The list below is by no means comprehensive; many excellent articles are not included. In selecting the articles listed below, I have limited my consideration to those written by tax academics in 2011 for publication in student- or faculty-edited law reviews. One well-known problem with law reviews is that there is often a long lag between the submission of an article and its publication. Academics solve that problem by reading articles when they are posted as working papers on the Social Science Research Network (SSRN).[Fn.1] In accordance with that practice, and to create a more timely list, I have considered for inclusion not only articles that were actually published in law reviews in 2011-12 but also articles that were posted on SSRN as working papers (and accepted for publication in law reviews) in 2011.
N.1: There are several good ways to keep up with tax scholarship on SSRN ). One is to subscribe to one or more of its Tax Law & Policy e-Journals (Int'l & Comp. Tax; Practitioner Series; and Tax Law & Pol'y). Another is to read Paul Caron's TaxProf Blog, which will keep you informed about recent tax working papers posted on SSRN, as well as scholarship presented at various tax colloquia and news of interest to tax academics and others.
The following articles are arranged alphabetically by the first-listed author's last name, except when articles are paired because one is a response to the other.
- Allison Christians (Wisconsin), How Nations Share,"87 Ind. L.J. ___ (2011)
- Edward D. Kleinbard (USC), The Lessons of Stateless Income, 65 Tax L. Rev. ___ (2011); and Stateless Income, 11 Fla. Tax Rev. 699 (2011)
- Michael S. Knoll (Pennsylvania), Reconsidering International Tax Neutrality, 64 Tax L. Rev. 99 (2011); Fadi Shaheen (Rutgers-Newark), International Tax Neutrality: Revisited, 64 Tax L. Rev. 131 (2011)
- Michael S. Knoll (Pennsylvania) & Ruth Mason (Connecticut), What Is Tax Discrimination?, 121 Yale L.J. 1014 (2012); and Michael J. Graetz (Columbia) & Alvin C. Warren Jr. (Harvard), Income Tax Discrimination: Still Stuck in the Labyrinth of Impossibility, 121 Yale L.J. 1118 (2012)
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