Author: Blaine Saito
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Scuderi’s Sovereignty, Outer Space, And Taxation
This week, Blaine G. Saito (Ohio State; Google Scholar) reviews a new work by Erika Isabella Scuderi (Florida), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. ___ (2026). Space is a new frontier of commercial activity. Companies now launch satellites for profit. Others seek to travel to the moon, Mars, and beyond perhaps for…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Zhang’s The Forgotten Attribution Power
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Alex Zhang (Emory; Google Scholar), The Forgotten Attribution Power, 135 Yale L.J. ___ (2026). In deciding Moore v. United States, Justice Kavanaugh discussed that what was really at issue in the case was not anything regarding unrealized income, but rather a question of attribution.…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brauner’s Mobility, Territory, And Exclusive Source Taxation
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Yariv Brauner (Florida; Google Scholar), You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century. The international tax system's foundation is under unprecedented strain, having weathered BEPS 1.0, BEPS 2.0 with its two pillars, and now facing a competing UN…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Brooks’s Stock Dividends, The Supreme Court, And The 1929 Crash
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by John R. Brooks (Fordham; Google Scholar), Stock Dividends, the Supreme Court, and the Great Crash of 1929: Technical rules are often seem “small.” Their effects are usually confined to certain areas, even if they are important. But in his piece Stock Dividends, the Supreme…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Reconsidering Citizenship Taxation By Dagan & Mason
This week, Blaine Saito (Ohio State; Google Scholar) reviews Tsilly Dagan (Oxford; Google Scholar) & Ruth Mason (Virginia; Google Scholar), Reconsidering Citizenship Taxation, in Taxing People: The Next One Hundred Years (Tsilly Dagan & Ruth Mason, eds. Cambridge University Press 2025). There is truth to the hackneyed phrase that we live in a more globalized world. Tax discussions in recent…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Marks’s Winning By Losing: The Strategy Of Adverse Letter Rulings
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Noah Hertz Marks (Duke), Winning by Losing: The Strategy of Adverse Letter Rulings, 66 B.C. L. Rev. __ (2025). Tax law is rich with sources. We have sources of binding law in the forms of statutes, regulations, and court cases. But there…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews The Conflictual Core Of Global Tax Cooperation By Oei & Ring
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Diane M. Ring (Boston College; Google Scholar) & Shu-Yi Oei (Duke; Google Scholar), The Conflictual Core of Global Tax Cooperation. In Momentum has grown around Pillar Two created through the OECD/G20’s inclusive framework. But this growing moment of unity masks the conflict between developed…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Competing Narratives On OIRA Review Of Tax Regulations By Hickman & Dooling
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Kristin E. Hickman (Minnesota; Google Scholar) & Bridget C.E. Dooling (Ohio State; Google Scholar), Competing Narratives in OIRA Review of Tax Regulations, 19 J.L. Econ. & Pol’y __ (2024): In 2023, the Biden Administration issued a Memorandum of Agreement (MOA) that exempted all tax regulations…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Kern’s Progressive Taxation For The World
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Adam Kern (NYU), Progressive Taxation for the World, 74 Tax L. Rev. __ (2024): A growing set of voices in tax scholarship are seeking to reemphasize notions of justice. But one of the areas where many of these discussions have traditionally faltered…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Dagan’s Tax and Globalization: Toward a New Social Contract
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Tsilly Dagan (Oxford; Google Scholar), Tax and Globalization: Toward a New Social Contract: Political theory has often struggled in trying to determine what justice requires across the borders of nation-states. In her piece Tax and Globalization: Toward a New Social Contract, Tsilly…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Bearer-Friend’s Paying For Reparations
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. __ (2024). Even well-meaning liberals who support the idea in concept find reparations for slavery a difficult issue because question where we would get…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews The 16th Amendment And Congress’s Income Tax Power By Brooks & Gamage
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by John R. Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power: Like many of our readers, I am following the Supreme Court case of Moore v. United States. In their piece “From…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Sarkar’s Internal Revenue’s External Borders
This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Shayak Sarkar (UC-Davis; Google Scholar), Internal Revenue's External Borders, 112 Calif. L. Rev __ (2024). When asked does the IRS aid Immigration and Customs Enforcement (ICE) and other authorities that seek to remove undocumented immigrants, my reflexive response is no. After all, that…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Wallace’s A Democratic Perspective On Tax Law
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Clint Wallace (South Carolina; Google Scholar), A Democratic Perspective on Tax Law, 98 Wash. L. Rev. __ (2023). Frequently, our tax discussion, and for that matter most of our legal-policy discourse, focuses on economics. In tax, we talk about efficiency often as the…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Automated Agencies By Blank & Osofsky
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Joshua D. Blank (UC-Irvine; Google Scholar) & Leigh Osofsky (North Carolina; Google Scholar), Automated Agencies, 107 Minn. L. Rev. 2114 (2023). A lot of the news these days are around the rise of AI like ChatGPT. But already, we have weaker forms of virtual assistants. These…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Multibillion-Dollar Tax Questions By Alm, Soled & DeLaney
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by James Alm (Tulane; Google Scholar), Jay A. Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Multibillion-Dollar Tax Questions, 84 Ohio St. L.J. __ (2023). The tax gap is an enduring problem. We should raise quite a bit more revenue than is collected by…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Admin Law And The Crisis Of Tax Administration By Galle & Shay
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar), Admin Law and the Crisis of Tax Administration, 101 N.C. L. Rev. __ (2023). One of the major issues in taxation is the application of administrative law principles, derived from the Administrative Procedure Act (APA) and…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Scharff And Shanske’s Local Income Taxes In The Era Of Increased Remote Work
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Erin Adele Scharff (Arizona State) & Darien Shanske (UC-Davis; Google Scholar), The Surprisingly Strong Case for Local Income Taxes in the Era of Increased Remote Work, 74 Hastings L.J. __ (2022). Conventional wisdom and heuristics are often helpful, but when they are not reexamined every…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Holderness’s Individual Home-Work Assignments For State Taxes
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Hayes Holderness (Richmond), Individual Home-Work Assignments for State Taxes, 98 Wash. L. Rev. ___ (2023). The COVID-19 pandemic pushed much of work online. But this move to greater remote work raises issues for state taxation of that labor income. In his piece Individual…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Kysar’s Interpreting By The Rules
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Rebecca Kysar (Fordham; Google Scholar), Interpreting by the Rules, 99 Tex. L. Rev. 1115 (2021). Famed Senate Parliamentarian Floyd Riddick said that “[t]he rules of the Senate are perfect. And if they changed every one of them, the rules will be perfect.”[1] The…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Implicit Legislative Bias And The Mortgage Interest Deduction By Osofsky & Thomas
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Leigh Osofsky (North Carolina; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Implicit Legislative Bias: The Case of the Mortgage Interest Deduction, 56 U.C. Davis L. Rev. ___ (2022). Why do so many bad tax policies stick around for so long? The story told…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews A New Framework For Digital Taxation By Avi-Yonah, Kim & Sam
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Reuven Avi-Yonah (Michigan; Google Scholar), Christine Kim (Utah; moving to Cardozo; Google Scholar) & Karen Sam (Michigan), A New Framework for Digital Taxation, 63 Harv. Int’l L.J. __ (2022). Last October, the OECD/G20 announced a global deal that sought to remake the international…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Davis’s Taxing Choices
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Tessa Davis (South Carolina), Taxing Choices, 15 Fla. Int'l U. L. Rev. __ (2022). Choice is often bandied about in tax discussion. Indeed, the very notion of marginal effects that taxation is based on the idea of either inducing or avoiding such inducement…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Lederman’s Best Practices In Tax Rulings Transparency
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Leandra Lederman (Indiana-Maurer; Google Scholar), Best Practices In Tax Rulings Transparency. Justice Brandeis once said that “sunlight is the best disinfectant.” Disclosure and transparency are often important for the legitimacy of government. In her article, Best Practices in Tax Rulings Transparency, Leandra Lederman…
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Weekly SSRN Tax Article Review And Roundup: Saito Reviews Seto’s Modeling The Welfare Effects Of Advertising
This week, Blaine Saito (Northeastern; Google Scholar) reviews a new work by Theodore P. Seto (Loyola-L.A.; Google Scholar), Modeling the Welfare Effects of Advertising: Preference-Shifting Deadweight Loss, 75 Tax L. Rev. ___ (2022). Advertising is ubiquitous. Ads appear in almost every form of media from newspapers to television. Today, advertising is more powerful, with large tech…