Tax, Society & Culture

Kluwer law has recently published Tax Sovereignty in the BEPS Era , a collection of contributions I co-edited with Sergio Rocha, in which we...

Tsilly Dagan recently posted this  new paper on the limitations of normative tax analysis that constrains itself to the state. Here is the ...

The always excellent Peter Spiro has recently posted this new article on SSRN , of interest. Abstract: This Article examines internationa...

* September update: I've found some more information on Russia's program, which brings it closer to the global averages inst...

Shu Yi Oei (Tulane) has posted an important new paper on U.S. offshore tax enforcement , of interest. Here is the abstract: Taxpayers wh...

In an interesting twist on contemporary debates about tax planning by multinational companies,  Prof. Leandra Lederma n recently posted a v ...

Hans Gribnau and Henk Vording recently posted an interesting paper on SSRN. Here is the introduction: The academic discipline of tax law ...

Over at Surly Subgroup, Leandra Lederman has posted Death, Taxes, and a Beach Read , a review of a series of novels by Diane Kelly , a forme...

I've posted on SSRN a new work in progress and two recently published works on the topic of taxation and human rights: Human Rights at...

Last fall I via twitter I shouted out two of my students who won the Tax Analysts Student Writing Competition, in the international category...

I've been fielding several "what is is this DBCFT idea" kinds of questions so I thought it might be helpful to present the six...

Arthur Cockfield has posted a paper of interest, entitled How Countries Should Share Tax Information . Here is the abstract: There are inc...

Recently published as part of the Brooklyn Law School symposium Reconsidering the Tax Treaty , this article  looks at the introduction of ne...

The OECD released the multilateral instrument (MLI) on tax, so (assuming that at least five countries ratify it), we have to revise the old ...

Fleming Peroni & Shay recently posted a new article , of interest as it renews the authors' case, in the wake of BEPS, fo...

In September, Donald Trump started calling for the US to tax imports from Mexico and China etc, on various theories having to do with his v...

Jeffery M Kadet and David L Koontz have recently posted a two-part article entitled "Profit-Shifting Structures: Making Ethical Judgme...

Further to my last post on the newly released Tax Gap study by the Canada Revenue Agency, the following comes from guest blogger Iain Campbe...