Chye-Ching Huang

New York University School of Law

SCHOLARLY PAPERS

12

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2,009

SSRN CITATIONS

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Scholarly Papers (12)

1.

Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience

New Zealand Journal of Taxation Law and Policy, Vol. 16, No. 3, pp. 269-306
Number of pages: 37 Posted: 22 Jul 2010 Last Revised: 04 Mar 2011
Chye-Ching Huang and Craig Elliffe
New York University School of Law and University of Auckland - Faculty of Law
Downloads 520 (100,342)

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tax reform, New Zealand, capital gains tax, South Africa, evidence of costs and benefits, realization based capital gains

2.

How to Zero-Rate the GST on Food: Best and Worst Practice from the United Kingdom, Canada, and Australia

Number of pages: 28 Posted: 30 Apr 2012
Alida van Klink and Chye-Ching Huang
affiliation not provided to SSRN and New York University School of Law
Downloads 473 (112,523)

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GST, VAT, food, zero-rating

3.

The Rescission Doctrine: Clothes Without an Emperor?

Tax Notes, Vol. 131, No. 7, 2011
Number of pages: 8 Posted: 25 May 2011
John Prebble KC and Chye-Ching Huang
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and New York University School of Law
Downloads 229 (245,062)

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rescission doctrine, rescission, tax rescission, tax unwinding, unwinds, TARP, TARP Bonuses, Penn v. Robertson, Rev. Rul. 80-58

4.

New Zealand's 'Wellbeing Budget' Approach

Number of pages: 42 Posted: 16 Jun 2020
Chye-Ching Huang
New York University School of Law
Downloads 155 (347,546)

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Wellbeing, fiscal management, budget process, fiscal reform, public finance, budgeting

5.

Assessing President Trump's Child Care Proposals

National Tax Journal, 70(4), 759–782 (December, 2017)
Number of pages: 24 Posted: 01 Nov 2017 Last Revised: 29 Jan 2020
New York University School of Law, Urban Institute, New York University School of Law and Center on Budget and Policy Priorities (CBPP)
Downloads 150 (356,963)

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child care, tax reform, tax expenditures, child and dependent care tax credit

6.

The Importance of Minimizing the Risk of Repayment When Delivering Monthly Child Tax Credit Payments: Lessons from the United Kingdom, Australia, New Zealand, and Canada

Number of pages: 25 Posted: 15 Jul 2021
Tax Law Center, New York University School of Law, Institute for Policy Research, University of Bath and Crawford School of Public Policy, Australian National University
Downloads 149 (358,923)

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child tax credit, tax credit reconciliation, benefit reconciliation, advance payments, monthly payments, lump sum, repayments, IRS

7.

The Fabricated Unwind Doctrine: The True Meaning of Penn v. Robertson

Hastings Business Law Journal, Vol. 7, No. 1, 2011, Victoria University of Wellington Legal Research Paper No. 17/2011
Number of pages: 52 Posted: 08 Mar 2011 Last Revised: 07 Apr 2015
John Prebble KC and Chye-Ching Huang
Victoria University of Wellington, Te Herenga Waka - Faculty of Law and New York University School of Law
Downloads 113 (444,054)

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income tax, tax law refrom, unwind doctrine, unwanted tax consequences, rescission doctrine

8.

Putting 'Why' Before 'How': Evaluating the Rationales for Partial Privatisation of State-Owned Enterprises in New Zealand

Number of pages: 37 Posted: 04 Mar 2013
Chye-Ching Huang, Susan Watson and Jenny Chen
New York University School of Law, University of Auckland Business School and University of Auckland
Downloads 89 (522,525)

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corporate law, privatisation, state-owned enteprises

9.

An Assessment of the New Zealand Taxpayer Rights Bill in Light of Colorado's Experience

Number of pages: 56 Posted: 05 Dec 2011
Chye-Ching Huang
New York University School of Law
Downloads 77 (569,725)

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TABOR, New Zealand Taxpayer Rights Bill, Tax and Expenditure Limitation, TEL, Taxpayer Bill of Rights, spending cap, fiscal rule, budget framework, fiscal constitution

10.

Progressive Politics and the Courts: Lessons from the United States

Judicial Power and the Left: Notes on a Skeptical Tradition (2017), Richard Ekins & Graham Gee (Eds.)
Number of pages: 8 Posted: 11 Nov 2019 Last Revised: 07 Feb 2022
Chye-Ching Huang and Brian Highsmith
New York University School of Law and Harvard University - Harvard Law School
Downloads 54 (689,288)

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11.

The Constitution and Takings of Private Property

New Zealand U. L. Rev. 621 (2011)
Posted: 27 Jul 2021
Chye-Ching Huang
New York University School of Law

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property, takings, expropriation

12.

Reckless Lawmaking and Regulatory Responsibility

New Zealand Law Review, 3: 407-442, 2011
Posted: 12 Jun 2015
Richard Ekins and Chye-Ching Huang
University of Oxford - Faculty of Law and New York University School of Law

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