.
Mason, Ruth's
Scholarly Papers
Click on the title of any column to sort the table by that
column.
Aggregate Statistics
Total 7,764
Total Citations 3
1.
Mason, Ruth University of Connecticut School of Law
Posted:
12 Sep 05
Last Revised:
27 Feb 13
891(11,110)
1
International tax, tax harmonization, multitlateral tax treaty, European Union, tax treaties, limitation on benefits, European Court of Justice, tax policy, Open Skies, Member State sovereignty, treaty shopping, qualification conflicts
2.
Mason, Ruth University of Connecticut School of Law
Knoll, Michael S. University of Pennsylvania Law School
Posted:
27 Mar 11
Last Revised:
12 Apr 12
714(15,560)
tax discrimination, capital export neutrality, capital import neutrality, capital ownership neutrality, European Court of Justice, Schumacker, Gerritse, de Groot, competitive neutrality
3.
Kofler, Georg NYU School of Law
Mason, Ruth University of Connecticut School of Law
Posted:
13 Apr 07
Last Revised:
27 Feb 13
703(15,897)
ECJ, European Court of Justice, tax discrimination, double taxation, EC Treaty, double burdens, mutual recognition, Kerckhaert, Moorman, Container Corporation, Supreme Court, Commerce Clause, apportionment, Bibb, internal market, common market, freedom of movement, double tax treaties, DTC, imputati
4.
Mason, Ruth University of Connecticut School of Law
Posted:
09 Apr 07
Last Revised:
29 Aug 08
625(18,878)
tax discrimination, European Union, United States, European Court of Justice, Supreme Court, international tax
5.
Mason, Ruth University of Connecticut School of Law
Posted:
31 Oct 07
Last Revised:
27 Feb 13
488(26,336)
1
Supreme Court, European Union, European Court of Justice, ECJ, state taxation, Member State taxation, compensatory taxes, double taxation, per-country approach, overall approach, internal consistency, disparities, tax discrimination, Schumacker, Schempp, Marks & Spencer, Manninen, integration
6.
Mason, Ruth University of Connecticut School of Law
Posted:
31 Oct 07
Last Revised:
27 Feb 13
479(27,006)
1
European Union, tax, international tax, tax discrimination, ECJ, Biehl, economic integration, protectionism, tax exportation, tax preferences, exit restrictions
7.
Hellerstein, Walter University of Georgia School of Law
Kofler, Georg NYU School of Law
Mason, Ruth University of Connecticut School of Law
Posted:
05 Mar 08
Last Revised:
27 Feb 13
448(29,488)
Corporate tax integration, United States, European Union, cross-border dividends, DRD, imputation, capital export neutrality, locational neutralituy, double tax, double corporate tax
8.
Mason, Ruth University of Connecticut School of Law
Posted:
15 Jul 06
Last Revised:
29 Aug 08
433(30,791)
tax treaties, derivative benefits, limitation on benefits, withholding taxes, double taxation, equivalent beneficiary
9.
Mason, Ruth University of Connecticut School of Law
Posted:
02 Dec 08
Last Revised:
27 Feb 13
413(32,797)
tax discrimination, nondiscrimination, tax treaty, EC treaty, taxation, OECD, capital export neutrality, capital import neutrality, protectionist taxes, exit taxes
10.
Mason, Ruth University of Connecticut School of Law
Posted:
22 Aug 08
Last Revised:
30 Oct 08
389(35,318)
sovereign wealth funds, taxation
11.
Bouma, Herman Buchanan Ingersoll & Rooney PC
Mason, Ruth University of Connecticut School of Law
348(40,473)
tax discrimination, nationality discrimination, residence, tax treaties, Commerce Clause, trade treaties
12.
Mason, Ruth University of Connecticut School of Law
Posted:
22 Jun 07
Last Revised:
08 Dec 08
346(40,755)
international tax, taxation, Tillinghast, OECD, EU, ECJ, WTO, NAFTA, GATT, IAS, NYU, intangibles
13.
Mason, Ruth University of Connecticut School of Law
Posted:
16 Dec 07
Last Revised:
02 May 08
285(51,223)
common market, tax, comparative fiscal federalism, United States, European Union, U.S., EU, Commerce Clause, Foreign Commerce Clause, treaty power, external tax competence, tax discrimination, Schumacker, Lunding, Moorman, Cuno, West Lynn Creamery, tax competition, tax sovereignty, tax harmonization
14.
Mason, Ruth University of Connecticut School of Law
Posted:
22 Apr 11
Last Revised:
27 Feb 13
283(51,644)
federalism, tax expenditure, tax penalty, conditional grants, state taxes, local taxes, EITC, TANF
15.
Mason, Ruth University of Connecticut School of Law
Posted:
11 Mar 09
Last Revised:
27 Feb 13
269(54,882)
labor mobility, labor taxation, international taxation, Schumacker, tax expenditures, cross-border work, OECD Model Tax Treaty, labor export neutrality, labor import neutrality, ECJ, Supreme Court, immigration, labor migration, refundable tax credits
16.
Mason, Ruth University of Connecticut School of Law
230(64,870)
spin-offs, tax-free reorganizations, Morris Trust, I.R.C. Sec 355(e)
17.
Mason, Ruth University of Connecticut School of Law
Posted:
15 Dec 08
Last Revised:
13 Mar 09
188(79,544)
ECJ, European Court of Justice, tax discrimination, cross-border dividends, European Union
18.
Mason, Ruth University of Connecticut School of Law
Posted:
14 Dec 08
Last Revised:
13 Jan 11
136(106,667)
Schempp, Blanckaert, Marks & Spencer, ECJ, European Court of Justice, direct taxation
19.
Mason, Ruth University of Connecticut School of Law
Posted:
15 Mar 12
Last Revised:
20 May 13
90(145,352)
tax base conformity, federalism, state taxes, tax competition, fiscal federalism
20.
Mason, Ruth University of Connecticut School of Law
Knoll, Michael S. University of Pennsylvania Law School
Posted:
20 May 13
Last Revised:
21 May 13
6(322,865)
ECJ, tax discrimination, competitive neutrality, CON, capital ownership neutrality, CEN, capital export neutrality
21.
Mason, Ruth University of Connecticut School of Law
tax discrimination, internal consistency test
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