Kathleen DeLaney Thomas

University of North Carolina (UNC) at Chapel Hill - School of Law

Assistant Professor

Van Hecke-Wettach Hall, 160 Ridge Road

CB #3380

Chapel Hill, NC 27599-3380

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 22,196

SSRN RANKINGS

Top 22,196

in Total Papers Downloads

1,618

CITATIONS

0

Scholarly Papers (7)

1.

Presumptive Collection: A Prospect Theory Approach to Increasing Small Business Tax Compliance

67 Tax Law Rev. 111 (2013)
Number of pages: 58 Posted: 26 Aug 2013 Last Revised: 02 Jul 2014
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 358 (47,780)

Abstract:

Tax, Tax Policy, Tax Compliance, Tax Evasion, Prospect Theory, Framing, Cash Economy, Behavioral Economics

2.

The Psychic Cost of Tax Evasion

56 Boston College Law Review 617 (2015)
Number of pages: 56 Posted: 11 Sep 2014 Last Revised: 01 Apr 2015
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 264 (65,134)

Abstract:

Tax Evasion, Tax Compliance, Tax Fraud, Behavioral Economics, Law & Economics, Nudges

3.

The Case Against a Strict Liability Economic Substance Penalty

University of Pennsylvania Journal of Business Law, Vol. 13, 2011
Number of pages: 53 Posted: 28 Mar 2011
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 251 (92,070)

Abstract:

tax penalties, tax shelters, economic substance

4.

User-Friendly Taxpaying

Indiana Law Journal, Forthcoming, UNC Legal Studies Research Paper No. 2660218
Number of pages: 49 Posted: 15 Sep 2015 Last Revised: 22 Mar 2016
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 20 (127,114)

Abstract:

Tax Evasion, Tax Compliance, Behavioral Economics, Law & Economics, Nudges, Tax Policy, Tax Simplification

5.

Taxing the Gig Economy

UNC Legal Studies Research Paper No. 2894394
Posted: 09 Jan 2017 Last Revised: 08 Feb 2017
Kathleen DeLaney Thomas
University of North Carolina (UNC) at Chapel Hill - School of Law

Abstract:

6.

Regulating Tax Return Preparation

Boston College Law Review, Forthcoming, UNC Legal Studies Research Paper No. 2854186
Number of pages: 50 Posted: 20 Oct 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 0 (216,343)

Abstract:

Taxation, tax return preparers, tax software, tax compliance, behavioral law and economics, tax policy

7.

Revisiting the Taxation of Fringe Benefits

91 Washington Law Review 761 (2016), UNC Legal Studies Research Paper No. 2679062
Number of pages: 55 Posted: 25 Oct 2015 Last Revised: 26 Jul 2016
Jay A. Soled and Kathleen DeLaney Thomas
Rutgers University and University of North Carolina (UNC) at Chapel Hill - School of Law
Downloads 0 (91,697)

Abstract:

Income taxation, fringe benefits, tax policy