Weekly SSRN Tax Roundup

• Richard Thompson Ainsworth (Boston University), American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward'
• Elizabeth Chorvat (Chicago), Taxation and Liquidity: Evidence from Retirement Savings
• Jason Clemens, Robert P. Murphy & Neils Veldhuis (all of the Fraser Institute), Tax Payers and Tax Takers: Is the Trend of Tax Progressivity in the US Emerging in Canada?
• Joseph J. Galante (Millersville University), Michael J. McDermott (Millersville University) & Nancy J. White (Central Michigan University), Who is Liable for Employee Withholding and Social Security (FICA) Taxes?
• Carlo Garbarino (Bocconi University), Taxation of EU Cross-Border Corporate Dividends: Convergence and Tax Competition
• Chansog (Francis) Kim & Liandong Zhang (both of the City University of Hong Kong), Corporate Political Connections and Tax Aggressiveness