• Publications
  • Influence
Globalization, Tax Competition and the Fiscal Crisis of the Welfare State
The current age of globalization can be distinguished from the previous one (from 1870 to 1914) by the much higher mobility of capital than labor (in the previous age, before immigrationExpand
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Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
Congress is likely to consider domestic climate change legislation during 2009, with a cap-and-trade system continuing to draw support from the Obama Administration and many leaders in Congress. YetExpand
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The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility
This Article describes the transformations underwent by the corporate form from its Roman origins to the present. It shows that every time there was a shift in the role of the corporation, threeExpand
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Rethinking Treaty-Shopping: Lessons for the European Union
In this paper, we reassess the traditional quasi-definitions of treaty-shopping in an attempt to delineate the contours of such practices. We examine the various theoretical arguments advanced toExpand
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The Effective Tax Rate of the Largest US and EU Multinationals
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest EU multinationals for the period 2001-2010, based on financial disclosures. The paper finds thatExpand
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International Tax as International Law: An Analysis of the International Tax Regime
1. Introduction: Is there an international tax regime? Is it part of international law? 2. Jurisdiction to tax 3. Sourcing income and deductions 4. Taxation of non-residents: investment income 5.Expand
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Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation
While there have been few decided cases under the 1995 Transfer Pricing regulations and the OECD Guidelines, it is clear by now that the transfer pricing problem is as bad as it ever was. That is whyExpand
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Globalization and tax competition: implications for developing countries
The current age of globalization can be distinguished from the previous one by the much higher mobility of capital than labor. The mobility of capital has led to tax competition, in which sovereignExpand
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Taxation, Corporate Social Responsibility and the Business Enterprise
Under the aggregate or nexus of contracts view of the corporation, which is the dominant view among contemporary corporate scholars, corporate social responsibility (CSR) is an illegitimate attemptExpand
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