Weekly SSRN Tax Roundup

• Rafael Aigner (Bonn) & Felix Bierbrauer (Cologne), Boring Banks and Taxes
• David Agrawal (Georgia), The Tax Gradient: Spatial Aspects of Fiscal Competition
• Thomas Brennan (Harvard) & Robert McDonald (Northwestern), The Problematic Delta Test for Dividend Equivalents, 146 Tax Notes 525 (Jan. 26, 2015)
• Karen Burke (Florida), Unified Passthrough Reform Misses the Mark, 146 Tax Notes 1371 (Mar. 16, 2015)

• Brian Frye (Kentucky), Social Technology & the Origins of Popular Philanthropy
• Thomas Gresik (Notre Dame) et al., The Effect of Tax Havens on Host Country Welfare
• Matthew Harrington (Montreal) & Eric Lustig (New England), IRS Form 8300: The Attorney-Client Privilege and Tax Policy Become Casualties in the War Against Money Laundering
• Nikki Laing, Expect the Unexpected: Valuation, Penalty, and Liability Issues in the Context of the Federal Estate Tax
• Eric Lustig (New England), Book Review: Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America
• Eric Lustig (New England), Tax-Exempt Organizations and the State: New Conditions on Exempt Status
• Eric Lustig (New England), Taxation of Prepaid Tuition Plans
• E
• Eric Lustig (New England),
• Timothy Todd (Liberty), Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions, 122 J. Tax'n 74 (Feb. 2015)
• Kevin Walsh (PricewaterhouseCoopers), The Marriage Penalty: How Income Stacking Affects the Secondary Earner's Decision to Work, 39 Seton Hall Legis. J. 83 (2015)