Orly Mazur

Southern Methodist University - Dedman School of Law

Associate Professor of Law

P.O. Box 750116

Dallas, TX 75275

United States

https://www.smu.edu/Law/Faculty/Profiles/Mazur-Orly

SCHOLARLY PAPERS

13

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4,841

SSRN CITATIONS

6

CROSSREF CITATIONS

1

Scholarly Papers (13)

1.

Taxing the Robots

46 Pepp. L. Rev. 277 (2019), SMU Dedman School of Law Legal Studies Research Paper No. 401
Number of pages: 54 Posted: 23 Aug 2018 Last Revised: 02 Aug 2023
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 843 (54,653)
Citation 1

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tax, automation, robot, technology, capital, labor, payroll tax, artificial intelligence, inequality, tax policy, innovation, robotics, unemployment

2.

Taxing the Cloud

SMU Dedman School of Law Legal Studies Research Paper No. 135, California Law Review, Vol. 103, No. 1, 2015
Number of pages: 66 Posted: 03 Apr 2014 Last Revised: 13 Feb 2019
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 653 (76,435)
Citation 1

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tax, international, cloud computing, technology

3.

Transfer Pricing Challenges in the Cloud

57 B.C. L. Rev. 643 (2016), SMU Dedman School of Law Legal Studies Research Paper No. 210
Number of pages: 53 Posted: 07 Nov 2015 Last Revised: 02 Aug 2023
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 601 (84,741)

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cloud, tax, international, BEPS, OECD, transfer pricing, tax reform, formulary apportionment, digital economy

4.

Can Blockchain Revolutionize Tax Administration?

127 Penn St. L. Rev. 115 (2022), SMU Dedman School of Law Legal Studies Research Paper No. 510
Number of pages: 56 Posted: 11 May 2021 Last Revised: 02 Aug 2023
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 508 (104,601)
Citation 1

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blockchain, tax, tax policy, technology, tax administration, tax gap, tax compliance

5.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 465 (116,274)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

6.

Cloudy with a Chance of Taxation

22 Fla. Tax Rev. 500 (2019), SMU Dedman School of Law Legal Studies Research Paper No. 411
Number of pages: 71 Posted: 05 Dec 2018 Last Revised: 02 Aug 2023
Rifat Azam and Orly Mazur
Harry Radzyner School of Law, Interdisciplinary Center Herzliya and Southern Methodist University - Dedman School of Law
Downloads 431 (127,204)

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VAT, Cloud computing, Wayfair, OECD VAT Guidelines, GST Guidelines, European Union, digital economy, destination principle

7.

Taxing Social Impact Bonds

20 Fla. Tax Rev. 431 (2017), SMU Dedman School of Law Legal Studies Research Paper No. 342
Number of pages: 70 Posted: 25 Jan 2017 Last Revised: 02 Aug 2023
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 338 (166,823)

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Social Impact Bond, Tax, Finance

8.

Tax Abuse - Lessons from Abroad

65 SMU Law Review 551 (2012), SMU Dedman School of Law Legal Studies Research Paper No. 100
Number of pages: 42 Posted: 12 May 2012 Last Revised: 13 Feb 2019
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 323 (175,149)

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tax abuse, GAAR, economic substance doctrine, Section 7701(o), Australian GAAR, New Zealand GAAR, Canadian GAAR, tax planning

9.

Social Impact Bonds: A Tax-Favored Investment?

9 Columbia Journal of Tax Law 141 (2017), SMU Dedman School of Law Legal Studies Research Paper No. 367
Number of pages: 35 Posted: 20 Sep 2017 Last Revised: 04 Jan 2018
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 245 (232,237)

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tax, tax policy, social impact bonds, impact investing, social policy

10.

Cooperative Federalism and the Digital Tax Impasse

51 Florida State University Law Review (2023 Forthcoming), SMU Dedman School of Law Legal Studies Research Paper No. 597
Number of pages: 41 Posted: 01 May 2023 Last Revised: 02 Aug 2023
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 131 (401,905)

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Tax, Tax policy, Digital taxation, Digital economy, Digital tax reform, Cooperative federalism, Fiscal federalism, State sovereignty, State tax, State and local tax, Tax uniformity, Federal tax preemption

11.

Good News in a Bad Economy: Service Acquiesces on Pro-Taxpayer Application of Passive Activity Loss Rules to Limited Liability Companies

Tax Lawyer, Vol. 65, No. 1, 2012, SMU Dedman School of Law Legal Studies Research Paper No. 101
Number of pages: 38 Posted: 19 May 2012 Last Revised: 22 May 2012
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 119 (432,035)

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12.

Brief of Amici Curiae Tax Law Professors in Support of Appellant (Comptroller of Maryland) in Comptroller of Maryland v. Comcast et al. (the Maryland Digital Advertising Case)

IN THE SUPREME COURT OF MARYLAND, No. 32 September Term, 2022 COMPTROLLER OF MARYLAND (Appellant) v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, et al. (Appellees). On Appeal from the Circuit Court for Anne Arundel County, Maryland Case No. 02-CV-21-000509, Indiana Legal Studies Research Paper No. 501, Cardozo Legal Studies Research Paper No. 721
Number of pages: 31 Posted: 06 Apr 2023 Last Revised: 05 Oct 2023
University of California, Davis - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Michigan Law School, University of Missouri School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 118 (434,818)

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digital transactions, Maryland Digital Advertising Case, digital advertising, Comcast, Internet Tax Freedom Act, ITFA, internet service providers, Commerce Clause, tax law, Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, digital platforms,

13.

Closing the Digital Divide in State Taxation: A Consumption Tax Agenda

Tax Notes State, Vol. 98, November 30, 2020, SMU Dedman School of Law Legal Studies Research Paper No. 505
Number of pages: 8 Posted: 22 Mar 2021 Last Revised: 01 Apr 2021
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 66 (626,465)

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state tax, tax policy, digital tax, consumption tax