Friday, May 25, 2018
Weekly SSRN Tax Article Review And Roundup: Mazur Reviews Ring's Silos And First Movers In The Sharing Economy
This week, Orly Mazur (SMU) reviews a new work by Diane M. Ring (Boston College), Silos and First Movers in the Sharing Economy Debates.
Here’s the rest of this week’s SSRN Tax Roundup:
- Ellen P. Aprill (Loyola - Los Angeles), Examining the Landscape of Section 501(c)(4) Social Welfare Organizations, New York University Journal of Legislation and Public Policy, (Forthcoming).
- Ellen P. Aprill (Loyola - Los Angeles), Excluding the Income of State and Local Governments: The Need for Congressional Action, 26 Georgia Law Review 421 (1992), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-20.
- Bradley T. Borden (Brooklyn), Code Sec. 1031 after the 2017 Tax Act, Journal of Passthrough Entities, Vol. 21, p. 17 (2018).
- John R. Brooks (Georgetown), The Case for More Debt: Expanding College Affordability by Expanding Income-Driven Repayment, Utah Law Review (Forthcoming).
- Albert H. Choi (Virginia), Quinn Curtis (Virginia), & Andrew T. Hayashi (Virginia), Taxes and Mergers: Evidence from Banks During the Financial Crisis, Virginia Law and Economics Research Paper No. 2018-09; Virginia Public Law and Legal Theory Research Paper No. 2018-32.
- Michael D'Ascenzo (UNSW Australia Business School, School of Taxation and Business Law), Academia as an Influencer of Tax Policy and Tax Administration.
- David G. Duff (Peter A. Allard School of Law) & Benjamin Alarie (University of Toronto), Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law.
- Joseph Dugan (U.S. Dept. of Justice), Ellen P. Aprill (Loyola - Los Angeles), Viva Hammer (Joint Committee on Taxation), & George K. Yin (Virginia), May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-19.
- Patrick Emerton (Monash University) & Kathryn James (Monash University), The Justice of the Tax Base and the Case for Income Tax, in Bhandari, Monica (ed.) The Philosophical Foundations of Tax Law (Oxford University Press, 2017).
- Erin Henry (Memphis), George A. Plesko (Connecticut School of Business), & Steven Utke (Connecticut – Accounting), Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act, for presentation at the National Tax Association 48th Annual Spring Symposium Program, Washington, D.C. (2018) .
- Rebecca M. Kysar (Brooklyn), Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides).
- Rebecca M. Kysar (Brooklyn), Tax Law and the Eroding Budget Process, 81 Law & Contemp. Probs. 61 (2018).
- Diane M. Ring (Boston College), Corporate Migrations and Tax Transparency and Disclosure, 62 St. Louis. U. L. J. 175 (2017).
- Diane M. Ring (Boston College), Silos and First Movers in the Sharing Economy Debates.
- Darien Shanske (UC Davis) & Alan B. Morrison (George Washington), Brief of Four US Senators in South Dakota v. Wayfair (Merits).
- Reed Shuldiner (University of Pennsylvania), Was the AMT Effectively Repealed?, Tax Notes, p. 495 (April 23, 2018).
- Miranda Stewart (Melbourne), Transparency, Tax and Human Rights, U. of Melbourne Legal Studies Research Paper No. 774.