Search for: "Christine Kim"
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20 May 2020, 12:30 pm
Young Ran (Christine) Kim (Utah), Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate, 72 Ala. [read post]
1 Aug 2023, 12:01 pm
Young Ran (Christine) Kim (Cardozo; Google Scholar), Tax Reporting as Regulation of Digital Financial Market, 80 Wash. [read post]
2 Jan 2024, 12:01 pm
Young Ran (Christine) Kim (Cardozo; Google Scholar), Tax Reporting as Regulation of Digital Financial Markets, 80 Wash. [read post]
27 May 2022, 12:01 pm
This week, Young Ran (Christine) Kim (Utah, moving to Cardozo; Google Scholar) reviews a new work by Steven A. [read post]
20 Nov 2019, 12:05 pm
Young Ran (Christine) Kim (Utah) presented The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at the University of Vienna yesterday as part of its Faculty Workshop Series hosted by Sabine Kirchmayr-Schliesselberger (University of Vienna) and Neil Buchanan (Florida): As highly digitalized business models, such as Google, Amazon,... [read post]
22 Jul 2022, 12:01 pm
This week, Young Ran (Christine) Kim (Cardozo; Google Scholar) reviews a new work by James Grimmelmann (Cornell; Google Scholar), Programming Languages and Law (2nd ACM Symposium on Computer Science and Law, forthcoming 2022). [read post]
11 Oct 2019, 11:30 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Daniel Shaviro (NYU), Digital Service Taxes and the Broader Shift from Determining the Source of Income to Taxing Location-Specific Rents. [read post]
17 Sep 2019, 12:05 pm
Young Ran (Christine) Kim (Utah) presented Digital Services Tax: A Cross-border Variation of Consumption Tax Debate? [read post]
11 Mar 2020, 12:30 pm
Young Ran (Christine) Kim (Utah) presented Digital Services Tax: A Cross-border Variation of Consumption Tax Debate? [read post]
6 Dec 2019, 11:30 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Abraham Sutherland (Virginia), Cryptocurrency Economics and the Taxation of Block Rewards, Part 1 in 165 Tax Notes 749 (Nov. 4, 2019), Part 2 in 165 Tax Notes 953 (Nov. 11, 2019). [read post]
15 Jan 2021, 11:30 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Hayes Holderness (Richmond), Changing Lanes: Tax Relief for Commuters, 40 Va. [read post]
6 Oct 2019, 1:00 pm
Young Ran (Christine) Kim (Utah) presents The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at Loyola-L.A. today as part of its Tax Policy Colloquium Series hosted by Ellen Aprill and Ted Seto: As highly digitalized business models, such as Google, Amazon, and Facebook, have been mainstreamed in... [read post]
17 May 2019, 11:47 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Wei Cui (UBC), The Digital Services Tax: A Conceptual Defense (April 2019). [read post]
8 Nov 2019, 4:00 am
Young Ran (Christine) Kim (Utah) presented The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at BYU yesterday as part of its Faculty Workshop Series: As highly digitalized business models, such as Google, Amazon, and Facebook, have been mainstreamed in the economy, the traditional profit allocation and nexus... [read post]
8 Feb 2019, 11:42 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Itai Grinberg (Georgetown), International Taxation in an Era of Digital Disruption: Analyzing the Current Debate. [read post]
5 Jul 2019, 9:49 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Wolfgang Schön (Max Planck), One Answer to Why and How to Tax the Digitalized Economy (June 2019). [read post]
6 Aug 2021, 11:30 am
This week, Young Ran (Christine) Kim (Utah; Google Scholar) reviews a new work by Lawrence A. [read post]
28 Aug 2020, 11:30 am
This week, Young Ran (Christine) Kim (Utah) reviews a new work by J. [read post]
23 Mar 2021, 12:20 pm
Young Ran (Christine) Kim (Utah; Google Scholar) presents Taxing Teleworkers virtually at Florida State today as part of its Tax Workshop Speaker Series hosted by Jeffrey Kahn: Since COVID-19 has forced many governments to restrict travel and impose quarantine requirements, telework has become a way of life. [read post]
6 Apr 2022, 2:00 am
Avi-Yonah (Michigan; Google Scholar), Christine Kim (Utah; Google Scholar) & Karen Sam (Michigan), A New Framework for Digital Taxation, 63 Harv. [read post]
