Author: Mirit Eyal
-
Weekly SSRN Tax Article Review And Roundup: Eyal Reviews Guttentag’s The New Law And Inequality Scholarship
This week, Mirit Eyal (Alabama; Google Scholar) reviews a new work by Michael D. Guttentag (Loyola-L.A), The New Law and Inequality Scholarship, 105 B. U. L. Rev. 897 (2025). In recent decades, both legal and economic scholarship have largely converged on the view that redistribution can be pursued through the tax system rather than through substantive…
-
Weekly SSRN Tax Article Review And Roundup: Eyal Reviews Libby’s Theories Of University Endowment Taxation
This week, Mirit Eyal (Alabama; Google Scholar) reviews a new work by Lauren Libby (Ph.D. Candidate, Yale), Theories of University Endowment Taxation, 103 Wash. U. L. Rev. ___ (2025). Recent years have witnessed growing scrutiny over the role of wealth in higher education and increasing calls for greater financial accountability from elite universities. At the heart…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Harpaz’s Global Tax Wars In The Digital Era
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Assaf Harpaz (Georgia; Google Scholar), Global Tax Wars in the Digital Era, 75 Am. U. L. Rev. __ (2025). Global tax has long been a tag-a-war in the international policy battleground for competing economic interests, but the rise of digitalization has intensified these tensions. The…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Mehrotra’s The Intellectual Origins Of The Modern International Tax Regime
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Ajay K. Mehrotra (Northwestern; Google Scholar), The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations’ 1923 Report, 5 J. L. & Political Econ. 995 (2025). As someone deeply fascinated by history and its nuanced…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews A Roadmap To NIL And Taxation By Narotzki & Brauner
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by Doron Narotzki (Akron; Google Scholar) and Yariv Brauner (Florida; Google Scholar), A Roadmap to NIL and Taxation, 14 Am. U. Bus. L. Rev. 1 (2024): The evolution of collegiate sports has significantly shifted following the emergence of Name, Image, and Likeness (NIL) policies. It…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Weisbach’s An APA For Tax
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews a new work by David A. Weisbach (Chicago; Google Scholar), An APA For Tax. The Administrative Procedure Act (APA) is a cornerstone of administrative law in the United States, providing a framework for the procedures and processes that federal agencies must follow. Its relevance to tax law has become increasingly…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews An Originalist Analysis Of Wealth Taxes Under The Constitution By Schizer & Calabresi
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews David M. Schizer (Columbia) & Steven G. Calabresi (Northwestern), Wealth Taxes Under the Constitution: An Originalist Analysis, 28 Fla. Tax Rev. ___ (2024). This Article delivers a timely and persuasive originalist examination of the federal wealth tax’s constitutionality, particularly relevant given the recent national and international initiatives to…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Efficiency vs. Welfare In Benefit-Cost Analysis — The Case Of Government Funding By Liscow & Sunstein
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Zachary D. Liscow (Yale; Google Scholar) & Cass R. Sunstein (Harvard; Google Scholar), Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, 15 J. Benefit-Cost Analysis ___ (2024). Benefit-Cost Analysis (“BCA”) is a methodical approach to assessing the economic advantages and disadvantages of different options that…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Brauner’s Taxing People, Not Residents
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Yariv Brauner (Florida, Google Scholar), Taxing People, Not Residents: The COVID-19 pandemic has really shaken things up in the workplace, causing us to take a closer look at how we handle taxation based on where people live. I discovered that job mobility, both domestic and international, has similar…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Hemel’s Phaseouts
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Daniel J. Hemel (NYU; Google Scholar), Phaseouts, 74 Tax L. Rev. __ (2024) (reviewed by Sloan Speck (Colorado; Google Scholar) here) Phaseouts are federal tax benefits that decrease with income. They are used for health insurance, higher education, and retirement savings tax breaks. As income rises, tax breaks…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Hanna’s Moore, The 16th Amendment, And The TCJA’s Deemed Repatriation Provision
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Christopher Hanna (SMU), Moore, the Sixteenth Amendment, and the Underpinnings of the Deemed Repatriation Provision, 76 S.M.U. L. Rev. F. 156 (2023). On June 26, 2023, the Supreme Court in Moore v. United States granted the taxpayer’s petition to hear a rare case involving the constitutionality of…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Reexamining Triangular B Reorganizations By Narotzki & Shanan
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management; Google Scholar), Reexamining Triangular B Reorganization: Requirements and Potential Tax Traps or a Time to Revisit Its Favorable Application, 24 U.C. Davis Bus. L.J. __ (2024). This week, when it was my turn to review new SSRN scholarship, I never…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Nissim’s Normal Tax Rate
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Doron Nissim (Columbia; Google Scholar), Normal Tax Rate: Can we predict a company’s effective tax rates? Estimating corporation tax rates is required for forecasting income taxes on operational profit, computing the aftertax cost of capital, estimating the income tax consequences of nonoperating and transitory items, and assessing anomalous…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Nadler’s Taxing Zero
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Hillel Nadler (Wayne State), Taxing Zero, 26 Fla. Tax Rev. _ (2023): Companies in the technology industry that offer “free” goods and services frequently collect a large amount of user data. They use this information to show more relevant advertisements and then charge higher prices. Furthermore, user…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Layser’s The Unknown Consequences Of Place-Based Tax Incentives
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Michelle D. Layser (San Diego; Google Scholar), The Unknown Consequences of Place-Based Tax Incentives, 56 Loy. L.A. L. Rev. __ (2023): I like history, and I like tax. So it’s always fun to review articles that combine them both and utilize tax history to inform us about…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews The Interconnections Between Corruption And Tax Crimes By Ring & Grasso
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Diane Ring (Boston College; Google Scholar) & Costantino Grasso (Manchester Metropolitan; Google Scholar), Beyond Bribery: Exploring the Intimate Interconnections Between Corruption and Tax Crimes, 85 L. & Contemp. Probs. 1 (2022). Complex economic crimes have emerged as a major menace to the international society in recent years.…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews The Long Tax Reach Of Stanley Surrey By Avi-Yonah & Fishbien
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Reuven S. Avi-Yonah (Michigan, Google Scholar) & Nir Fishbien (Caplin & Drysdale, New York), What Would Surrey Say? The Long Reach of Stanley S. Surrey (2023). Throughout his career, which veered between academia and government service, Stanley S. Surrey never wavered in his dedication to advancing policy.…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Helman’s Innovation Funding And The Valley Of Death
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Lital Helman (Ono Academic College) Innovation Funding and the Valley of Death, 76 SMU L. Rev. ___ (2023). Economic theorists have long held that innovation is the key to economic development and many positive spillovers. Alas, as a public good with high risk, non-rivalry, non-exclusive characteristics, it…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Harpaz’s International Tax Reform — Challenges To Multilateral Cooperation
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Assaf Harpaz (Drexel; Google Scholar), International Tax Reform: Challenges to Multilateral Cooperation, 44 U. Penn. J. Int’l L. __ (2022). With the digitalization transformation of the economy where commerce has been occurring mainly online, and most functions become automated, concerns for cross-border taxation of multinational corporations became…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Shaviro’s Stanley Surrey And The Public Intellectual Practice Of Tax Policy
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Daniel Shaviro (NYU; Google Scholar), ‘Moralist’ Versus ‘Scientist’: Stanley Surrey and the Public Intellectual Practice of Tax Policy (July 2022). The dichotomy of tax—as pure scientific neutral field versus encompassing a moral and social agenda—received much attention with recent years’ renewed spotlight on critical tax theory. In…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews AI, Taxation, And Valuation By Soled And Thomas
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Jay Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), AI, Taxation, and Valuation, 108 Iowa L. Rev. __ (2023). Artificial intelligence (AI) is improving our lives by utilizing technology and machine learning to accomplish tasks that require considerable human labor. It can deliver similar and…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Thimmesch’s Tax, Incorporated: Dynamic Incorporation And The Modern Fiscal State
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Adam B. Thimmesch (Nebraska; Google Scholar), Tax, Incorporated: Dynamic Incorporation and the Modern Fiscal State, 53 Ariz. St. L. J. __ (2021): States’ fiscal stability is crucial to providing residents with health, economic security, and physical safety. Most states rely heavily on the personal income tax, which…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Layser’s Financing Affordable Housing Through Opportunity Funds
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Michelle D. Layser (Illinois; Google Scholar), Financing Affordable Housing Through Opportunity Funds, 19 Pitt. Tax Rev. __ (2022): Affordable housing is a national challenge, now more than ever. While the idea is not new, utilizing the tax system to incentivize creation of affordable housing has been endorsed…
-
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Pratt’s Learning To Live Without Form 1040
This week, Mirit Eyal-Cohen (Alabama; Google Scholar) reviews Katherine Pratt (Loyola-L.A.; Google Scholar), Learning to Live Without Form 1040, 75 Tax Law. __ (2022). From its inception, our federal revenue system has been based on income rather than consumption. Over the year, there have been numerous failed academic and practical proposals to switch to a…