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12 Nov 2021, 2:00 am
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]
15 Mar 2019, 10:03 am
George Yin (Virginia) presents Who Speaks for Tax Equity and Tax Fairness: Stanley Surrey and the Tax Legislative Process at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti, Diane Ring, and Shu-Yi Oei: This article examines and assesses Stanley Surrey’s view of the... [read post]
18 May 2018, 3:00 am
Shu-Yi Oei (Boston College) & Diane Ring (Boston College), Tax Issues in the Sharing Economy: Implications for Workers, in The Cambridge Handbook of the Law of the Sharing Economy (Nestor Davidson (Fordham), John Infranca (Suffolk) & Michè€le Finck (Oxford), eds. [read post]
28 Mar 2024, 12:01 pm
Ring (Boston College; Google Scholar) presents The Conflictual Core of Global Tax Cooperation (with Shu-Yi Oei (Duke; Google Scholar)) at Duke today as part of its Duke Tax Policy Seminar hosted by Larry Zelenak: Conventional wisdom suggests that the world is in a transformative era of global tax... [read post]
18 Apr 2017, 11:40 am
The Surly Subgroup is a tax blog with several contributing tax professors, including my colleague, Shu-Yi Oei (soon to be ex-colleague, sadly, as she will soon be leaving... [read post]
15 Jan 2020, 3:00 am
Shu-Yi Oei (Boston College) & Diane M. [read post]
5 Oct 2020, 12:20 pm
Blaine Saito (Northeastern) presents Tax Coordination virtually at Boston College today as part of its Tax Policy Workshop Series hosted by Shu-Yi Oei, Jim Repetti, and Diane Ring: The United States implements a great deal of its social policy through the income tax laws. [read post]
4 Apr 2017, 11:05 am
Shu-Yi Oei (Tulane; moving to Boston College), The Offshore Tax Enforcement Dragnet: Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. [read post]
23 Jan 2020, 12:30 pm
Diane Ring (Boston College) presents Falling Short in the Data Age (with Shu-Yi Oei (Boston College)) at Duke today as part of its Tax Policy Workshop Series hosted by Richard Schmalbeck and Lawrence Zelenak: Humans are imperfect and do not always comply with the law, but the reality is that... [read post]
3 May 2015, 6:00 am
, by Shu-Yi Oei (Tulane) & Diane M. [read post]
28 Nov 2010, 11:31 pm
1394 – General Yi Seong-gye, who has seized the Korean throne, moves the capital of the kingdom from Kaesong to Hanyang, today known as Seoul. [read post]
5 Feb 2020, 3:00 am
Diane Ring (Boston College) presents Falling Short in the Data Age (with Shu-Yi Oei (Boston College)) at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series: Humans are imperfect and do not always comply with the law, but the reality is that we are sometimes... [read post]
27 Sep 2019, 4:00 am
Larry Zelenak (Duke) presents “We Will See That You Are Troubled Right Along”: Women and the Politics of the Early Federal Income Tax at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti, Diane Ring, and Shu-Yi Oei: This essay tells the stories of... [read post]
9 Sep 2009, 12:19 am
Bureau of the Census), Mark Roberts (Pennsylvania State), and Daniel Yi Xu (NYU) explain Entry, Exit, and the Determinants of Market Structure. [read post]
4 Apr 2016, 10:00 am
Shu-Yi Oei (Tulane), Supply, Demand, and the Taxation of Knowledge, 82 U. [read post]
10 Oct 2017, 12:05 pm
at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti, Diane Ring, and Shu Yi Oei: The scope of EU state-aid enforcement in the tax area is unpredictable. [read post]
6 Nov 2018, 12:05 pm
Andrew Hayashi (Virginia) presents Countercyclical Tax Bases at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti, Diane Ring, and Shu-Yi Oei: Tax scholarship has tended to focus on the efficiency properties of different tax bases under assumptions about the macroeconomy that only sometimes... [read post]
13 Nov 2018, 1:00 pm
Territorial Taxation After the TCJA (with Robert Peroni (Texas) & Stephen Shay (Harvard) today at Boston College today as part of its Tax Policy Workshop Series hosted by Jim Repetti, Diane Ring, and Shu-Yi Oei: In the... [read post]
25 Oct 2018, 8:45 am
Chris Edmond, The University of Melbourne - Department of Economics, Virgiliu Midrigin, New York University (NYU) - Department of Economics and Daniel Yi Xu, Duke University ask How Costly are Markups? [read post]
8 Sep 2021, 12:20 pm
Shu-Yi Oei (Boston College; Google Scholar) presents World Tax Policy in the World Tax Polity? [read post]
