Friday, September 28, 2018
Weekly SSRN Tax Article Review And Roundup: Holderness Reviews Zelinsky's Dormant Commerce Clause Lessons From Wayfair And Wynne
This week, Hayes Holderness (Richmond) reviews Edward A. Zelinsky (Cardozo), Comparing Wayfair to Wynne: Lessons for the Future of the Dormant Commerce Clause, 22 Chap. L. Rev. ___ (2019).
Here’s the rest of this week's SSRN Tax Roundup:
- Ufuk Akcigit (Chicago – Economics), John Grigsby (Chicago – Economics), Tom Nicholas (Harvard – Entrepreneurial Management), and Stefanie Stantcheva (Harvard – Economics), Taxation and Innovation in the 20th Century, University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2018-71.
- Alexander Bick (Arizona State – Economics), Bettina Brüggemann (McMaster), Nicola Fuchs-Schundeln (Goethe University Frankfurt), and Hannah Paule-Paludkiewicz (Goethe University Frankfurt), Long-Term Changes in Married Couples’ Labor Supply and Taxes: Evidence from the US and Europe Since the 1980, IZA Discussion Paper No. 11824.
- Vincent Bignon (Banque de France), Cecilia Garcia-Peñalosa (Aix-Marseille University), The Toll of Tariffs: Protectionism, Education and Fertility in Late 19th Century France, Banque de France Working Paper No. 690.
- Sebastian Blesse (Centre for European Economic Research), Philipp Doerrenberg (Centre for European Economic Research), and Anna Rauch, Higher Taxes on Less Elastic Goods? Evidence from German Municipalities, ZEW - Centre for European Economic Research Discussion Paper No. 39.
- Jason Brown (Federal Reserve Bank of Kansas City), Peter Maniloff (Colorado School of Mines), and Dale Manning (UC Davis – Department of Agricultural and Resource Economics), Effects of State Taxation on Investment: Evidence from the Oil Industry, Federal Reserve Bank of Kansas City Working Paper No. 18-07.
- Samuel D. Brunson (Loyola Chicago), Paying for Gun Violence (September 27, 2018).
- John Cawley (Cornell – Human Ecology), Chelsea Crain (Iowa – Tippie College of Business), David E. Frisvold (Iowa – Tippie College of Business), and David Jones (Michigan – Mathematica Policy), The Pass-Through of the Largest Tax on Sugar-Sweetened Beverages: The Case of Boulder, Colorado, NBER Working Paper No. w25050.
- John Cawley (Cornell – Human Ecology), David E. Frisvold (Iowa – Tippie College of Business), Anna Hill (Michigan – Mathematica Policy), and David Jones (Michigan – Mathematica Policy), The Impact of the Philadelphia Beverage Tax on Purchases and Consumption by Adults and Children, NBER Working Paper No. w25052.
- Bruno Chiarini (University of Naples, Parthenope), Maria Ferrara (University of Naples, Parthenope), and Elisabetta Marzano (University of Naples, Parthenope), Credit Channel and Business Cycle: The Role of Tax Evasion, CESifo Working Paper Series No. 7169.
- Nadja Dwenger (Max Planck) and Lukas Treber (University of Hohenheim), Shaming for Tax Enforcement: Evidence from a New Policy, CEPR Discussion Paper No. DP13194.
- Ben Gilbert (Colorado School of Mines) and Joshua Graff Zivin (UC San Diego – International Relations and Pacific Studies), Dynamic Corrective Taxes with Time-Varying Salience, NBER Working Paper No. w25014.
- Joshua C. Hall (West Virginia), and Antonios Koumpias (Michigan – Dearborn, Social Sciences), Growth and Variability of School District Income Tax Revenues: Is Tax Base Diversification a Good Idea for School Financing?, 36 Contemporary Economic Policy 678 (2018).
- Brett Hollenbeck (UCLA – Anderson School of Management) and Kosuke Uetake (Yale School of Management), Taxation and Market Power in the Legal Marijuana Industry (August 23, 2018).
- Fabian Kindermann (University of Bonn), Lukas Mayr (University of Essex), and Dominik Sachs (European University Institute), Dominik, Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs, NBER Working Paper No. w25081.
- Kathryn Kisska-Schulze (Clemson University College of Business), This Is Our House! - The Tax Man Comes to College Sports, 29 Marquette Sports L. Rev. 2 (forthcoming 2019).
- Ivan Ozai (McGill), Tax Competition and the Ethics of Burden Sharing, 42 Fordham International L. J. (forthcoming 2018).
- Kunka Petkova (Vienna University of Economics and Business) and Alfons J. Weichenrieder (Goethe University Frankfurt), The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?, WU International Taxation Research Paper Series No. 2018-07.
- Erin A. Scharff (Arizona State), Green Fees: The Challenge of Pricing Externalities Under State Law, 97 Neb. L. Rev. 168 (2018).
- Adam B. Thimmesch (Nebraska), Darien Shanske (UC Davis), and David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes (July 30, 2018).
- Rod Tyers (Australian National University – Economics) and Yixiao Zhou (Curtin University), Automation, Taxes and Transfers with International Rivalry, CAMA Working Paper No. 44/2018.
- Tom Wright (HM Treasury) and Gabriel Zucman (Berkeley – Economics), The Exorbitant Tax Privilege, NBER Working Paper No. w24983.
- Soo Keong Yong (Xi'an Jiaotong University, Business), Lana Friesen (University of Queensland, Economics) and Stuart McDonald (Renmin University of China), Emission Taxes, Clean Technology Cooperation, and Product Market Collusion: Experimental Evidence, 56 Economic Inquiry 1950 (2018).