Search for: "Shu-Yi Oei" Results 1 - 20 of 198
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25 May 2022, 12:01 pm by Paul Caron
Tuesday, May 24: Panel #1: Ari Glogower (Ohio State; Google Scholar), Means-Adjusted Tax Rules Commentator: Philip Hackney (Pittsburgh) Susan Morse (Texas; Google Scholar), APA Statute of Limitations Commentator: Clint Wallace (South Carolina) Andrew Hayashi (Virginia; Google Scholar), Income Tax Enforcement & Redistribution: A Survey Commentator: Shu-Yi Oei (Boston College; Google... [read post]
24 Mar 2022, 8:00 am by Paul Caron
Clinton Wallace (South Carolina; Google Scholar) presents Democracy As A Criteria for Taxation at Boston College today as part of its Tax Policy Workshop hosted by Jim Repetti, Hugh Ault, Ray Madoff, Diane Ring, Steve Shay & Shu-Yi Oei: Recently, as democracies around the world have faltered, legal scholars in... [read post]
21 Mar 2022, 3:15 am by Paul Caron
Lavar Taylor Tax Symposium: Panel #1: Global Perspectives on a Global Tax Deal (Zoom link here) Ruth Mason (Virginia; Google Scholar), The Transformation of International Tax Shu-Yi Oei (Boston College; Google Scholar), World Tax Policy in the World Tax Polity? [read post]
24 Feb 2022, 11:20 am by Paul Caron
Jonathan Choi (Minnesota; Google Scholar) presents Beyond Purposivism In Tax Law at Boston College today as part of its Tax Policy Collaborative hosted by Jim Repetti, Diane Ring & Shu-Yi Oei: Conventional wisdom holds that purposivist theories of statutory interpretation solve the problem of tax shelters, because shelters comply with... [read post]
12 Nov 2021, 2:00 am by Paul Caron
Tom Brennan (Harvard) presents The Tax Portfolio at Boston College today as part of its Tax Policy Collaborative hosted by Jim Repetti, Diane Ring, and Shu Yi Oei: This paper demonstrates that a linear tax on capital is equivalent to one that imposes an ex ante lump-sum payment on a... [read post]
3 Nov 2021, 12:20 pm by Paul Caron
Shu-Yi Oei (Boston College; Google Scholar) presents World Tax Policy in the World Tax Polity? [read post]
17 Oct 2021, 8:19 am by Bridget Crawford
Davidoff StevenDavidoff Berkeley       Máiréad Enright marieadenright Birmingham (UK) Law & Religion Feminism Citizenship Rosa Freedman GoonerDr Birmingham (UK)       Graham Gee GDSGee Birmingham (UK)       Steven Vaughan lawvaughan Birmingham (UK)       Sarah Lucy Cooper SarahLucyCoope1 Birmingham City (UK)       Kent Greenfield Kentgreenfield1 Boston College       Hiba Hafiz hibahafiz… [read post]
12 Oct 2021, 10:20 am by Paul Caron
Yair Listokin (Yale; Google Scholar) presents Monetary Finance (with Brian Galle (Georgetown; Google Scholar)) (reviewed by David Elkins (Netanya) here) at Boston College today as part of its Tax Policy Collaborative hosted by Jim Repetti, Diane Ring, and Shu Yi Oei: Conventional economic wisdom holds that governments cannot pay their... [read post]
1 Oct 2021, 2:00 am by Paul Caron
Jennifer Bird-Pollan (Kentucky; Google Scholar) presents Taxing the Ivory Tower: Evaluating the Excise Tax on University Endowments virtually at Boston College today as part of its Tax Policy Collaborative hosted by James Repetti, Diane Ring, and Shu Yi Oei: The Tax Cuts and Jobs Act of 2017 introduced the first... [read post]
24 Sep 2021, 5:53 am by Diane Ring
An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership,” Shu-Yi Oei tackles this question by studying the OECD/BEPS Inclusive Framework, which currently has a total of 140 member states, of which 96 are non-OECD, non-G20 countries. [read post]
8 Sep 2021, 12:20 pm by Paul Caron
Shu-Yi Oei (Boston College; Google Scholar) presents World Tax Policy in the World Tax Polity? [read post]
26 Aug 2021, 12:20 pm by Paul Caron
Shu-Yi Oei (Boston College; Google Scholar) presents "Slack" in the Data Age (with Diane M. [read post]
4 Jun 2021, 11:30 am by Paul Caron
This week, Young Ran (Christine) Kim (Utah; Google Scholar) reviews a new work by Diane Ring (Boston College; Google Scholar) and Shu-yi Oei (Boston College; Google Scholar), "Slack" in the Data Age, 73 Ala. [read post]
24 May 2021, 8:34 am by Daniel Shaviro
Tracey Roberts will be the session's moderator, and I very much look forward to the comments that will be offered by Diane Klein, Shu-Yi Oei, and Luisa Scarcella (plus members of the virtual audience).Somewhat further down the road, on July 9, from 11:30 am to 1 pm EST, I will present my work-in-progress, "The Economics, Law, and National Politics of Seeking Increased Taxation of Multinationals" at the Indiana/Leeds Summer Tax Workshop Series, hosted by… [read post]
29 Apr 2021, 11:20 am by Paul Caron
Shu-Yi Oei (Boston College; Google Scholar) & Diane M. [read post]
22 Apr 2021, 5:55 am by Kevin Kaufman
Table of Contents Key Findings Introduction Review of State and Local Car Rental Excise Taxes — How Rental Car Taxes and Fees Work — How Rental Car Excise Tax Revenue Is Used Economic and Tax Policy Consequences of Rental Car Excise Taxes — Economic Incidence of Car Rental Excise Taxes — Tax Exporting — Car Rental Excise Taxes and Tax Policy Rental Car Taxes and Peer-to-Peer Car Sharing — Developments in the State Taxation of Peer-to-Peer Car Sharing —… [read post]
21 Apr 2021, 11:20 am by Paul Caron
Ajay Mehrotra (Northwestern; Google Scholar) presents Nixon's VAT: The Rise and Fall of the 1970's National Value-Added Tax to Fund Education virtually at Boston College today as part of its Tax Policy Workshop Series hosted by Shu-Yi Oei, Jim Repetti, and Diane Ring: Nearly all developed countries and many in... [read post]
7 Apr 2021, 11:20 am by Paul Caron
Stephen Shay (Boston College; Google Scholar) presents Applying Section 265 to Address an Opaque Foreign Income Subsidy virtually at Boston College today as part of its Tax Policy Workshop Series hosted by Shu-Yi Oei, Jim Repetti, and Diane Ring: This article considers whether gross income offset by deductions whose sole... [read post]
29 Mar 2021, 12:20 pm by Paul Caron
Roberta Mann (Oregon) presents Targeting Plastics Pollution with Taxes virtually at Boston College today as part of its Tax Policy Workshop Series hosted by Shu-Yi Oei, Jim Repetti, and Diane Ring: Plastic pollution is a matter of increasing global concern. [read post]
27 Mar 2021, 7:00 am by Paul Caron
The 2021 Boston College-Tulane Tax Roundtable took place virtually yesterday: Brian Galle (Georgetown) & Stephen Shay (Boston College), Administrative Law and the Crisis of Tax Administration Discussant: Reuven Avi-Yonah (Michigan) Susie Morse (Texas), Emergency Money: Lessons from the Paycheck Protection Program Discussant: Andrew Hayashi (Virginia) Shu-Yi Oei (Boston College) Who... [read post]