Search for: "Emily Satterthwaite" Results 21 - 40 of 80
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18 Oct 2017, 1:00 pm by Paul Caron
Emily Satterthwaite (Toronto) presents Electing into a Value-Added Tax: Evidence from Ontario Micro-Entrepreneurs at Northwestern today as part of its Advanced Topics in Taxation Workshop Series hosted by Sarah Lawsky: Across countries, value-added tax (VAT) statutes typically recognize the disproportionate burden of VAT compliance for smaller firms by exempting “small... [read post]
6 Apr 2019, 6:27 am by Paul Caron
Emily Satterthwaite (Toronto) presented Toward a Signaling Account of Voluntary Value-Added Tax Registration at Florida yesterday as part of its Tax Colloquium Series: In most jurisdictions, “small suppliers” (typically defined as businesses with annual turnover less than a specified “registration threshold”) are not required to register for, collect, or remit... [read post]
29 Nov 2023, 12:01 pm by Paul Caron
Emily Satterthwaite (Georgetown; Google Scholar), Beyond Audits: Investigating the Role of Race in Various Tax Enforcement Settings (JOTWELL) (reviewing Jeremy Bearer-Friend (George Washington; Google Scholar), Colorblind Tax Enforcement, 97 NYU L. [read post]
17 Apr 2018, 1:00 pm by Paul Caron
Emily Satterthwaite (Toronto) presents Electing into a Value-Added Tax: Evidence from Ontario Micro-Entrepreneurs at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro: Across countries, value-added tax (VAT) statutes typically recognize the disproportionate burden of VAT compliance for smaller firms by exempting... [read post]
17 Dec 2016, 7:00 am by Paul Caron
Leigh Osofsky (Miami), Real-World Tax Screening (JOTWELL) (reviewing Emily Satterthwaite, Tax Elections as Screens, 42 Queen’s L.J. ___ (2016)): The concept of “screening” taxpayers is theoretically appealing. [read post]
5 Dec 2019, 1:00 pm by Paul Caron
Emily Satterthwaite (Toronto), A Do-Over For The Tax Unit (JOTWELL) (reviewing Margherita Borella (University of Torino), Mariacristina De Nardi (University College London) & Fang Yang (Louisiana State University), Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply? [read post]
6 Jul 2018, 12:29 pm by Ariel Stevenson
This week, Ariel Jurow Stevenson (NYU; moving to San Diego) reviews a new work by Emily Satterthwaite (Toronto), Entrepreneurs’ Legal Status Choices and the C Corporation Survival Penalty (2018). [read post]
27 Nov 2023, 12:01 pm by Paul Caron
.; Google Scholar), Shayak Sarkar (UC-Davis; Google Scholar), and Emily Satterthwaite (Georgetown; Google Scholar) present Towards an Understanding of Nannies' Tax Experiences and Preferences at Loyola-L.A. today as part of its Tax Policy Colloquium hosted by Katie Pratt: Despite their indispensable work, nannies in the U.S. often... [read post]
29 Mar 2018, 4:58 am by Leandra Lederman
Emily Satterthwaite from the University of Toronto Faculty of Law, who presented “Optional Taxation: Survey Evidence from Ontario Microentrepreneurs. [read post]
4 Jun 2015, 4:00 am by Paul Caron
Panel #1: Compliance Tessa Davis (South Carolina), Of Tax Evasion and Bad Citizens Commentators: Emily Satterthwaite (Toronto), Randle Pollard (Indiana) Emily Satterthwaite (Toronto), Tax Compliance Learning Commentators: Susie Morse (Texas), Andy Grewal (Iowa) Susan Morse (Texas), Tax Anti-Avoidance Law in Australia and the United States Commentators: Tessa Davis (South Carolina),... [read post]
27 Mar 2024, 10:00 am by Paul Caron
.; Google Scholar), Shayak Sarkar (UC-Davis; Google Scholar) & Emily Satterthwaite (Georgetown; Google Scholar), Taxing Nannies (reviewed by Michelle Layser (San Diego; Google Scholar) here)): Workers who provide child care in children’ homes—that... [read post]
16 Feb 2024, 12:01 pm by Michelle Layser
This week, Michelle Layser (San Diego; Google Scholar) reviews Ariel Jurow Kleiman (Loyola), Shayak Sarkar (UC Davis) & Emily Satterthwaite (Georgetown), Taxing Nannies: Nannies play an important role in the childcare system, helping many moderate-to-high income women pursue careers in fields like business, medicine, law, and politics. [read post]
3 Sep 2020, 1:36 pm by NELB Staff
Cherie Metcalf (Queen's University - Faculty of Law), Emily Satterthwaite (University of Toronto Faculty of Law), Shahar Dillbary (University of Alabama School of Law), and Brock Stoddard (Appalachian State University - Department of Economics) have published "Is a Fine Still... [read post]
6 Feb 2024, 12:01 pm by Paul Caron
David Schizer (Columbia) presents Wealth Taxes Under the Constitution: An Originalist Analysis (with Steven Calabresi (Northwestern)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli: A federal wealth tax is high on the wish list of progressive icons like... [read post]
8 Feb 2016, 12:05 pm by Paul Caron
Emily Ann Satterthwaite (Toronto), The Dynamic Effects of Audits: An Experimental Assessment: Governments and tax administrators around the world rely on the premise that random audits can be used to reduce tax evasion through two channels of deterrence: first, the ex ante indirect threat of audit will induce taxpayers to... [read post]
26 Jan 2024, 4:00 am by Paul Caron
If you would like to attend, please contact Emily Satterthwaite... [read post]
30 Jan 2024, 12:01 pm by Paul Caron
Jess Grana (MITRE) presents Income Visibility and the Compliance Response to Declining Audit Coverage (with Alexander McGlothlin (MITRE), Alan Plumley (IRS, RAAS) & Daniel Rodriguez (IRS, RAAS)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli: IRS audit rates... [read post]
31 Jan 2023, 8:00 am by Paul Caron
Jacob Goldin (Chicago; Google Scholar) presents Measurement and Mitigation of Racial Disparities in Tax Audits at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli. [read post]
9 Feb 2024, 4:00 am by Paul Caron
If you would like to attend, please contact Emily Satterthwaite and... [read post]
14 Aug 2020, 7:53 am by CrimProf BlogEditor
Cherie Metcalf, Emily Satterthwaite, Shahar Dillbary and Brock Stoddard (Queen's University - Faculty of Law, University of Toronto Faculty of Law, University of Alabama School of Law and Appalachian State University - Department of Economics) have posted Is a Fine... [read post]