Author: Christine Kim
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Parada’s U.N. International Tax Cooperation
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Leopoldo Parada (King's College London; Google Scholar), U.N. International Tax Cooperation: The Terms of References Final Draft, 116 Tax Notes Int'l 771 (Nov. 4, 2024). The 30th session of the UN Tax Committee will take place next week from March 24…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Taxing The Wealthy At The State Level By Galle, Gamage & Shanske
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Brian D. Galle (Georgetown; Google Scholar), David Gamage (Missouri; Google Scholar), & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level, 112 California L. Rev. __ (2025). While there are many tax reform proposals to tax…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Schön’s International Tax Scholarship And International Tax Activism
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent article by Wolfgang Schön (Max Planck), International Tax Scholarship and International Tax Activism (August 2024). While writing a scholarly article, tax scholars sometimes develop an idea based on their personal experience or political stance in addition to a pure scientific, doctrinal…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Pillar One And Mobility – A Truly Global Solution? By Kostić & Navarro
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Svetislav Kostić (University of Belgrade Law School; Google Scholar) and Aitor Navarro (Max Planck Institute for Tax Law and Public Finance; Google Scholar)’s recent paper, Pillar One and Mobility – A Truly Global Solution?, 51 Intertax 840 (2023). The multilateral instrument to implement Pillar…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Raskolnikov’s Law For The Rich
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a recent paper by Alex Raskolnikov (Columbia), Law for the Rich, 109 Minn. L. Rev. __ (2024). With respect to the heated debate on introducing higher, more effective taxes on the rich, like a wealth tax, Alex Raskolnikov (Columbia) asks a provocative question in his…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Infrastructure Costs By Brooks & Liscow
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Leah Brooks (George Washington, Google Scholar) and Zachary Liscow (Yale, Google Scholar)'s recent paper, Infrastructure Costs, 15 Am. Econ. J. Applied 1 (2023). You may have wondered how your tax dollars are put to work while driving on the highway. Government spending on highways is…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Delmotte’s Predistribution Against Rent-Seeking — The Benefit Principle’s Alternative To Redistributive Taxation
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Charles Delmotte (Michigan State, Google Scholar), Predistribution Against Rent-Seeking: The Benefit Principle’s Alternative to Redistributive Taxation, 39 Soc. Phil. & Pol’y 1 (2023). Taxation has several goals. The most obvious goal is to raise revenue for necessary government functions. A more controversial goal of taxation is…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Cui’s The Mirage Of Mobile Capital
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Wei Cui (British Columbia; Google Scholar), The Mirage of Mobile Capital (May 7, 2023). Over two years have passed since more than 140 countries signed the OECD's global tax deal, consisting of two Pillars, in October 2021. Pillar One is focused on expanding source country taxing…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Hemel’s The Low And High Stakes Of Moore
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), The Low and High Stakes of Moore, 180 Tax Notes Fed. 563 (July 24, 2023). Everybody in the tax community talks about, or at least pays attention to, Moore—the mandatory repatriation tax (MRT) case that the Supreme Court will hear…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Yin’s The Supreme Court’s Misinterpretation Of The FBAR Statute
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews George K. Yin (Virginia), Of Blind Men, Elephants, and the Supreme Court's Misinterpretation of the FBAR Statute: The United States Supreme Court recently addressed whether a non‑willful penalty under FBAR accrues on a per‑report or per‑account basis in the case of Bittner v. United States. Bittner…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Crypto Losses By Nguyen & Maine
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Xuan-Thao Nguyen (Washington) and Jeffrey A. Maine (Maine), Crypto Losses 2024 U. Ill. L. Rev. __ . Recently the crypto industry has been hit hard by various market forces and scams, leaving investors with trillion-dollar losses. In January 2023, in response to confusion surrounding abandoned and…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews The Internet Tax Freedom Act At 25 By Hellerstein & Appleby
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Walter Hellerstein (Georgia) and Andrew Appleby (Stetson; Google Scholar), The Internet Tax Freedom Act at 25, 107 Tax Notes St. 7 (Jan. 2, 2023). Policy on how to tax digital platforms, such as Google or Facebook, presents heated debate across the globe. Digital Services Taxes and…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Alarie’s The Rise Of The Robotic Tax Analyst
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal), The Rise of the Robotic Tax Analyst, 178 Tax Notes Fed. 57 (Jan. 2, 2023). ChatGPT, an artificial intelligence chatbot, is generating buzz in legal academia and practice. On November 30, 2022, OpenAI made ChatGPT available for public…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Solving The Valuation Challenge: The ULTRA Method For Taxing Extreme Wealth By Galle, Gamage & Shanske
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews Brian D. Galle (Georgetown; Google Scholar), David Gamage (Indiana Maurer; Google Scholar), & Darien Shanske (UC Davis; Google Scholar), Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth, 72 Duke L.J. __ (2023). It is well known that our income tax system is based on…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Kamin’s Ambition, Limits, And Politics Of The Global Minimum Tax
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews two new works by David Kamin (NYU), Why Book Minimum Taxes? Taking Politics Seriously, 177 Tax Notes Fed. 193 (Oct. 10, 2022), and The Ambition and Limits of the Global Minimum Tax, 177 Tax Notes Fed. 385 (Oct. 17, 2022). The two articles I introduce today…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Falcão’s Carbon Tax Policy And The EU Green Deal
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a new work by Tatiana Falcão (international tax consultant), Updating Carbon Tax Policy Is Crucial to the EU Green Deal, 103 Tax Notes Int'l 485 (July 26, 2021). The 2022 Congress of the International Fiscal Association (IFA) was held in Berlin, Germany, earlier this month after…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Grimmelmann’s Programming Languages And Law
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a new work by James Grimmelmann (Cornell; Google Scholar), Programming Languages and Law (2nd ACM Symposium on Computer Science and Law, forthcoming 2022). Programming language and law are conceptually and methodologically similar. They both use words. Computer science and law are both linguistic professions whose practitioners…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Dean’s The Casual Racism Of The Tax Law
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Steven A. Dean (Brooklyn), Filing While Black: The Casual Racism of the Tax Law, 2022 Utah L. Rev. __. In response to a growing recognition of the absence of demographic data in federal datasets, including tax data, President…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Sanchirico’s A Game-theoretic Analysis of Global Minimum Tax Design
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Chris William Sanchirico (Penn; Google Scholar), A Game-theoretic Analysis of Global Minimum Tax Design (March 2022). In the globalized, open economy, multinational enterprises (MNEs) can easily shift their profits from high tax jurisdictions to low tax jurisdictions. Many…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Warren’s Evaluating The Oxford Corporate Cash Flow Tax Proposal
This week, Young Ran (Christine) Kim (Utah; Google Scholar) reviews a new work by Alvin C. Warren Jr. (Harvard), Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (Nov. 29, 2021). Many tax commentators would remember the discourse on the proposed “destination-based cash flow tax (DBCFT)” during the…
-
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Taxing Buybacks By Hemel & Polsky
This week, Young Ran (Christine) Kim (Utah; Google Scholar) reviews a new work by Daniel J. Hemel (Chicago; Google Scholar) and Gregg D. Polsky (Georgia; Google Scholar), Taxing Buybacks, 38 Yale J. Reg. 246 (2021). Before the COVID-19 pandemic, one of the hottest topics in the U.S. capital market was the rise in the volume…