Published: 2025-01-27
Articles
Global Tax Hubs
407–477
AbstractGlobal tax hubs are the black boxes of the international tax regime (ITR). The driving forces of their strategic interaction with other building...
The Impact of SEC v. Jarkesy on Civil Tax Fraud Penalties
478–518
AbstractOn June 27, 2024, the U.S. Supreme Court issued its decision in Securities and Exchange Commission v....
Phantom Tax Loopholes
519–585
AbstractThis Article reports the results of a new survey of 726 U.S. adults designed to gauge people’s intuitions about tax law. Survey respondents...
The Association Between Fairness and Judicial Decision-Making
Evidence from Tax Law
586–611
AbstractEmpirical literature on judicial decision-making has not yet considered the association between the normative value of fairness and
judges’...
Reforming Business Taxation by Introducing a Resident Owner-Based Business Income Tax (ROBIT)
612–670
AbstractFighting corporate tax avoidance is not a suitable method to save the integrity of the corporate tax. Rather, more fundamental reform is needed...
Reviving the Value Creation Principle in International Taxation
671–724
AbstractThis Article aims to clarify the value creation principle and its role in shaping international tax policy that aligns taxation with the...