Author: David Elkins
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Behavioral Frictions And Limits Of Tax Advice In Tax Regime Choice
This week David Elkins (Netanya; Google Scholar) reviews Kay Blaufus (Leibniz University of Hannover; Google Scholar), Ralf Maiterth (Humboldt University of Berlin), Michael Milde (Leibniz University of Hannover; Google Scholar) & Caren Sureth-Sloane (Paderborn University), Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice (2025). Business entities are ordinarily…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews What Are The Real Tax Risks For Harvard? By Dale, Hemel & Manny
This week, David Elkins (Netanya, Google Scholar) reviews Harvey P. Dale (NYU), Daniel J. Hemel (NYU) & Jill S. Manny (NYU), What Are the Real Tax Risks for Harvard?, 187 Tax Notes Fed. 1447 (May 26, 2025): President Trump has recently indicated that what he considers untoward practices at Harvard, along with those of other…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The Normative Shift In Corporate Tax Policy After GloBE By Magalhães & Christians
This week, David Elkins (Netanya, Google Scholar) reviews Tarcisio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar), The Normative Shift in Corporate Tax Policy after GloBE, 17 World Tax J. ___ (2025): In this week’s feature article, Professors Magalhães and Christians argue that adoption of the OECD-led Global Anti-Base Erosion regime (commonly referred to by…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s Law And The New Dynamic Public Finance
This week, David Elkins (Netanya, Google Scholar) reviews Daniel Hemel (NYU; Google Scholar), Law and the New Dynamic Public Finance, 43 Yale J. Reg. ___ (2026). In this week’s feature article, Professor Daniel Hemel takes us on a fascinating journey through the new dynamic public finance (NDPF), explaining its teachings and describing how they might be…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Glogower’s The Constitutional Limits To The Taxing Power
This week, David Elkins (Netanya, Google Scholar) reviews Ari Glogower (Northwestern; Google Scholar), The Constitutional Limits to the Taxing Power, 93 Fordham L. Rev. 782 (2024). Moore v. United States, decided in June of this year, has sparked a renewed interest in Constitutional issues by tax scholars. Much of the discussion focuses on the issue of whether…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Speck’s The Realization Rule As A Legal Standard
This week, David Elkins (Netanya, Google Scholar) reviews Sloan G. Speck (Colorado; Google Scholar), The Realization Rule as a Legal Standard, 16 Colum. J. Tax L. ___ (2024): Moore v. United States, decided by the Supreme Court in June of this year, reignited discussion about the concept of realization in the income tax. While statutory law…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Oei’s Disentangling Power And Preferences In Tax Treaties Between Developing And OECD Countries
This week, David Elkins (Netanya, Google Scholar) reviews a new work by Shu-Yi Oei (Duke; Google Scholar), Disentangling Power and Preferences in Tax Treaties between Developing and OECD Countries Using Multilevel Modeling. One of the linchpins of the international tax regime is the network of over 3,000 bilateral tax treaties. Of those, as noted by Prof.…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Reis’s The Gift Tax Treatment Of Loan Guarantees
This week, David Elkins (Netanya, Google Scholar) reviews Eric Reis (North Texas), Guaranteed Wealth? A New Way of Thinking About the Gift Tax Treatment of Loan Guarantees, 27 Fla. Tax Rev. _ (2024): In this week’s feature article, Professor Eric Reis examines the gift tax consequences of gratuitous loan guarantees. A prototypical example is one in…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The Policy And Politics Of Alternative Minimum Taxes By Gamage & Glogower
This week, David Elkins (Netanya, Google Scholar) reviews David Gamage (Missouri-Columbia; Google Scholar) & Ari Glogower (Northwestern; Google Scholar), The Policy and Politics of Alternative Minimum Taxes, 78 Nat’l Tax J. _ (2024). The first Alternative Minimum Tax (AMT) was enacted in 1978 following reports that wealthy taxpayers were able to avoid paying any income tax…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Fleischer’s A New Look At Old Money
This week, David Elkins (Netanya, Google Scholar) reviews Miranda Perry Fleischer (San Diego; Google Scholar), A New Look at Old Money, 98 S. Cal. L. Rev. _ (2024). Perhaps no tax generates as much visceral reaction as does the estate tax. To its proponents it promotes equality of opportunity, offsets to some extent the income tax…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Eyal-Cohen’s Tax Incentives For Investment Crowdfunding
This week, David Elkins (Netanya; Google Scholar) reviews Mirit Eyal-Cohen (Alabama; Google Scholar), Tax Incentives for Investment Crowdfunding: A Comparative Analysis, 23 Colo. Tech. L. J. __ (2024). Crowdfunding is a widely used method for individuals to raise funds, whether it be for a charitable purpose, a business, or a specific event. As online crowdfunding…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The 16th Amendment And Congress’s Income Tax Power By Brooks & Gamage
This week, David Elkins (Netanya; Google Scholar) reviews 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 (2023). On June 26, 2023, the Supreme Court granted certiorari in Moore v. United States. With the exception of National Federation of Independent Business v.…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Morgan’s Measuring Wealth Under A Wealth Tax
This week, David Elkins (Netanya; Google Scholar) reviews Robin Morgan (S.J.D. 2022, Harvard), Valuation: Measuring Wealth Under a Wealth Tax (2023). Valuation is the Achilles heel of any tax system that relies upon…well, valuation. Income tax does its level best to avoid valuation, often simply by adopting a head-in-the-sand attitude and ignoring anything that is…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews The Use And Abuse Of Location-Specific Rent By Kane & Kern
This week, David Elkins (Netanya; Google Scholar) reviews Mitchell Kane (NYU) & Adam Kern (NYU), The Use and Abuse of Location-Specific Rent, 76 Tax L. Rev. __ (2023). The authors of this week’s feature article begin with the premise that an ideal formula for allocating taxing rights among countries would be one that enables them to…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Shaviro’s Income Versus Consumption Taxation In ‘The Myth of Ownership’
This week, David Elkins (Netanya; Google Scholar) reviews a new paper by Daniel Shaviro (NYU, Google Scholar), Ancillary Benefits and Income Versus Consumption Taxation in Liam Murphy’s and Thomas Nagel’s 'The Myth of Ownership': The question of whether income or consumption is a more appropriate tax base has occupied a prominent place in the tax policy…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Repetti’s International Tax Policy’s Harm to Manufacturing and National Interests
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by James R. Repetti (Boston College; Google Scholar), International Tax Policy’s Harm to Manufacturing and National Interests, 2023 Wis. L. Rev. __ : The discourse in the field of international tax avoidance has always contained an underlying tension. On the one…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Morse’s Tax Without Law: Cui’s Administrative Foundations Of The Chinese Fiscal State
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Susan Morse (Texas; Google Scholar), Tax Without Law: Book Review of Wei Cui, The Administrative Foundations of the Chinese Fiscal State, 26 Fla. Tax Rev. __ (2023). In this week’s feature article, Susan Morse reviews a new book by Wei…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Wardell-Burrus’s State Strategic Responses To The GloBE Rules
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Heydon Wardell-Burrus (Oxford), State Strategic Responses to the GloBE Rules (2022). The ability of multinational enterprises (MNEs) to reduce their tax liability by exploiting fissures in the international tax regime prompted the OCED to launch its BEPS (Base Erosion and…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Raskolnikov’s Should Only The Richest Pay More?
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Alex Raskolnikov (Columbia), Should Only the Richest Pay More? (2022). Reportedly, F. Scott Fitzgerald once remarked to Ernest Hemingway that “the rich are different from you and me,” to which the latter replied, “Yes, they have more money.” Taxing the…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Plekhanova’s Taxes Through The Reciprocity Lens
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Victoria Plekhanova (Massey), Taxes Through the Reciprocity Lens, 70 Can. Tax J. 303 (2022). In this week’s feature article, Victoria Plekhanova formulates what she describes as a reciprocity-based framework for a systematic assessment of the normative merits and effectiveness of…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hemel’s The Passthrough Entity Tax Scandal
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews a new paper by Daniel J. Hemel (NYU; Google Scholar), The Passthrough Entity Tax Scandal (2022). One of the more fascinating aspects of the 2017 Tax Cuts and Jobs Act concerns the limitation on deducting state and local income taxes. Prior to the enactment of…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews International Response To The U.S. Tax Haven By Noked & Marcone
This week, David Elkins (Netanya, visiting NYU 2021-2023; Google Scholar) reviews Noam Noked (Chinese University of Hong Kong (CUHK); Google Scholar) & Zachary Marcone (CUHK), International Response to the U.S. Tax Haven, 48 Yale J. Int’l L. ___ (2022): The term “tax haven” tends to evoke images of sparsely populated Caribbean islands with pristine beaches…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Oxford Business Tax Policy Brief On Pillar 2
This week, David Elkins (Netanya, visiting NYU 2021-2022; Google Scholar) reviews a new paper by Michael P. Devreux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford), Pillar 2: Rule Order, Incentives, and Tax Competition (2022). International taxation is undergoing a transformation the likes of which have not been seen for a century, responding…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Infanti’s Tax And Time: On The Use And Misuse Of Legal Imagination
This week David Elkins (Netanya, visiting NYU 2021-2022; Google Scholar) reviews a new paper by Anthony C. Infanti (Pittsburgh; Google Scholar), Tax and Time: On the Use and Misuse of Legal Imagination (NYU Press 2022). Time is one of the more perplexing phenomena of the universe. Astrophysicists distinguish between what they call “real time” (time…
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Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Hasen’s Debt And Taxes
This week, David Elkins (Netanya, visiting NYU 2021-2022) reviews a new paper by David Hasen (Florida; Google Scholar), Debt and Taxes, 12 Columbia J. Tax L. 89 (2021). As indicated by its whimsical title, David Hasen’s well-written paper considers the tax treatment of debt. Under the standard view, in exchange for the loan proceeds, the…