Author: Doron Narotzki
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews U.S. Tax Defense Measures And The International Law Of Countermeasures By Kuźniacki & Avi-Yonah
This week, Doron Narotzki (Akron; Google Scholar) reviews a new work by Błażej Kuźniacki (Lazarski; Google Scholar) & Reuven S. Avi-Yonah (Michigan; Google Scholar), Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures. In a time of growing tension and fragmentation in global trade and…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Flip And Flop Of Taxing Alimony By Kahn & Roman
This week, Doron Narotzki (Akron; Google Scholar) reviews a new paper by Jeffrey H. Kahn (Florida State) & Rebecca Roman (Gibson Dunn, Dallas), The Flip and Flop of Taxing Alimony, 16 Colum. J. Tax L. 131 (2025). Kahn and Roman’s article, The Flip and Flop of Taxing Alimony, offers a rigorous and well-structured analysis of…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Tax Levers For A Safer AI Future By Eyal & Arbel
This week, Doron Narotzki (Akron; Google Scholar) reviews a new paper by Mirit Eyal (Alabama; Google Scholar) and Yonathan A. Arbel (Alabama; Google Scholar), Tax Levers For A Safer AI Future: At a time of rapid and transformative revolutions, academia serves a crucial role: to identify emerging shifts, highlight their implications, and provide the critical…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Adams’s Did The OECD Help Reduce Multinationals’ Income Shifting?
This week, Doron Narotzki (Akron; Google Scholar) reviews Jillian R. Adams (Toronto; Google Scholar), Did the OECD Help Reduce Multinationals' Income Shifting?. Adams analyzes the effect of the OECD’s BEPS framework action items on multinational corporations’ (MNCs) tax-motivated income shifting, going beyond prior research that has mostly focused on disclosure-based measures by evaluating the full…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews The Effect Of Government Transparency On Corporate Tax Avoidance
This week, Doron Narotzki (Akron; Google Scholar) reviews The Effect of Government Transparency on Corporate Tax Avoidance: Evidence from State Freedom of Information Laws by Dongdi (Grace) Gu (University of Texas-Dallas), Jiapeng He (Chinese University of Hong Kong), Ying Huang (University of Texas-Dallas), and Ningzhong Li (University of Texas-Dallas). They say sunlight is the best disinfectant,…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Escajeda’s Bad Tax Policy Breeds Bad Blood Between Songwriters And Poets
This week, Doron Narotzki (Akron; Google Scholar) reviews an article by Hilary G. Escajeda (Mississippi College; Google Scholar), Bad Tax Policy Breeds Bad Blood Between Songwriters and Poets 183 Tax Notes Fed. 1625 (May 27, 2024). Escajeda offers a compelling and thought-provoking critique of the U.S. tax system’s treatment of artists, an area that is not…
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Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Utke’s There Is No Carried Interest Loophole
This week, Doron Narotzki (Akron; Google Scholar) reviews Steve Utke (Connecticut; Google Scholar), There is No Carried Interest Loophole. Steven Utke's paper presents a unique argument against the widespread criticism of the tax treatment of carried interest. Commonly referred to by many (including myself) as a "loophole," carried interest essentially allows private equity (“PE”) and…