Author Page for Bret Bogenschneider

1.

Should Robots Pay Taxes? Tax Policy in the Age of Automation

Harvard Law & Policy Review, Vol. 12, 2018

Number of pages: 32 Posted: 15 Mar 2017 Last Revised: 10 Sep 2021

Ryan Abbott and Bret Bogenschneider

University of Surrey School of Law and Christopher Newport University

Downloads 3,088 (5,628)

Citation 23

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2.

Google's 'Alphabet Soup' in Delaware

16 Houston Business and Tax Law Journal 1 (2016) lead article

Number of pages: 31 Posted: 23 Apr 2016 Last Revised: 29 Apr 2016

Bret Bogenschneider and Ruth Heilmeier

Christopher Newport University and Cologne Graduate School in Management

Downloads 978 (33,168)

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3.

The Intersection of EU State Aid and U.S. Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors

21:3 Florida Tax Review 121 (2016)

Number of pages: 68 Posted: 28 Apr 2016

Romero J.S. Tavares, Bret Bogenschneider and Marta Pankiv

Wirtschaftsuniversität Wien, Christopher Newport University and Vienna University of Economics and Business

Downloads 676 (54,822)

Citation 1

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4.

A Theory of Small Business Tax Neutrality

15 FSU Bus. Rev. 33 (2016)

Number of pages: 25 Posted: 04 May 2016 Last Revised: 09 Jul 2016

Bret Bogenschneider

Christopher Newport University

Downloads 391 (106,918)

Abstract:

5.

Leadership Epistemology

Creighton Journal of Interdisciplinary Leadership, Vol. 2, No. 2, November 2016

Number of pages: 14 Posted: 04 Dec 2016

Bret Bogenschneider

Christopher Newport University

Downloads 277 (154,678)

Citation 1

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6.

How Helpful Is Econometrics to Tax Research?

21:3 New Zealand J. of Tax Law and Policy 292 (2015)

Number of pages: 25 Posted: 28 Apr 2016

Bret Bogenschneider

Christopher Newport University

Downloads 258 (166,177)

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7.

The New De Minimis Anti-Abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance?

43 Intertax 8/9, 2015

Number of pages: 14 Posted: 07 Mar 2016 Last Revised: 11 Mar 2016

Romero J.S. Tavares and Bret Bogenschneider

Wirtschaftsuniversität Wien and Christopher Newport University

Downloads 238 (179,711)

Abstract:

8.

The Will to Tax Avoidance: Nietzsche and Libertarian Jurisprudence

[2014] J. Juris. 321.

Number of pages: 28 Posted: 06 Jun 2015

Bret Bogenschneider

Christopher Newport University

Downloads 223 (191,092)

Citation 1

Abstract:

9.

Wittgenstein on Why Tax Law is Comprehensible

[2015] British Tax Review 252, Issue 2

Number of pages: 20 Posted: 08 Jun 2015

Bret Bogenschneider

Christopher Newport University

Downloads 191 (220,339)

Abstract:

10.

The Effective Tax Rate of U.S. Persons by Income Level

Tax Notes, Vol. 145, No. 1, 2014

Number of pages: 3 Posted: 17 Jun 2015

Bret Bogenschneider

Christopher Newport University

Downloads 182 (229,720)

Abstract:

11.

A Philosophy Toolkit for Tax Lawyers

Akron Law Review, Vol. 2016, Forthcoming

Number of pages: 35 Posted: 17 Aug 2016 Last Revised: 27 Feb 2017

Bret Bogenschneider

Christopher Newport University

Downloads 153 (265,695)

Abstract:

12.

Professional Ethics for the Tax Lawyer to the Holmesian Bad Man

Creighton Law Review, Vol. 49, p. 775, 2016

Number of pages: 37 Posted: 07 Aug 2016

Bret Bogenschneider

Christopher Newport University

Downloads 137 (289,970)

Abstract:

13.

5½ Problems with Legal Positivism and Tax Law

Pepperdine Law Review, Forthcoming

Number of pages: 15 Posted: 18 Mar 2017 Last Revised: 05 Apr 2017

Bret Bogenschneider

Christopher Newport University

Downloads 125 (310,686)

Abstract:

14.

The Taxing Power after Sebelius

Wake Forest Law Review, Vol. 51, No. 5, 2016

Number of pages: 42 Posted: 09 Feb 2017

Bret Bogenschneider

Christopher Newport University

Downloads 119 (321,931)

Abstract:

15.

eBay Frauds: Specific Illustrations and Analysis

Loyola Consumer Law Review, Forthcoming

Number of pages: 30 Posted: 08 Dec 2021

Bret Bogenschneider and Arkadiusz Mironko

Christopher Newport University and Indiana University East

Downloads 111 (338,025)

Abstract:

16.

Income Inequality and Regressive Taxation in the United States

Interdisciplinary J. Econ. & Bus. Law, vol. 4, Issue 3, pp. 8-28 (2015)

Number of pages: 21 Posted: 17 Jun 2015

Bret Bogenschneider

Christopher Newport University

Downloads 98 (367,174)

Abstract:

17.

The Missing Hegelian Revival in Tax Jurisprudence

7:1 J. Phil. Int'l Law 1 (2016)

Number of pages: 24 Posted: 21 Feb 2017

Bret Bogenschneider

Christopher Newport University

Downloads 95 (374,321)

Abstract:

18.

Critical Legal Studies and Regressive Taxation in the United States

10 Harvard J. Legal L. 98 (2015).

Number of pages: 3 Posted: 16 Apr 2016 Last Revised: 20 Jan 2019

Bret Bogenschneider

Christopher Newport University

Downloads 93 (379,425)

Abstract:

19.

A Guide to Teaching Tax Law from an International Perspective

American International Journal of Contemporary Research Vol. 5, No. 5; October 2015

Number of pages: 8 Posted: 14 Dec 2015

Bret Bogenschneider

Christopher Newport University

Downloads 93 (379,425)

Abstract:

20.

The Professional Ethics of US Tax Treaty Interpretation

8 Southern J. Bus. Ethics 237 (2016)

Number of pages: 25 Posted: 03 Dec 2016 Last Revised: 16 Dec 2016

Bret Bogenschneider

Christopher Newport University

Downloads 91 (384,583)

Abstract:

21.

The Effective Tax Rates of U.S. Firms with Permanent Deferral

Tax Notes, Vol. 145, No. 12, 2014

Number of pages: 2 Posted: 17 Jun 2015

Bret Bogenschneider

Christopher Newport University

Downloads 77 (424,542)

Abstract:

22.

Empirical Evidence on Robot Taxation: Literature Review and Technical Analysis

American University Business Law Review, Forthcoming

Number of pages: 29 Posted: 11 Oct 2021

Bret Bogenschneider

Christopher Newport University

Downloads 75 (430,740)

Abstract:

23.

Factual Indeterminacy in International Tax Law

BRICS Law Journal, Volume III (2016) Issue 3

Number of pages: 30 Posted: 04 Dec 2016

Bret Bogenschneider

Christopher Newport University

Downloads 72 (440,370)

Abstract:

24.

Manufactured Factual Indeterminacy and the Globalization of Tax Jurisprudence

4:2 University College London J. Law & Jurisprudence 250 (2015).

Number of pages: 21 Posted: 30 Nov 2015

Bret Bogenschneider

Christopher Newport University

Downloads 70 (447,064)

Abstract:

25.

The Tax Paradox of Capital Investment

33:1 Journal Taxation of Investments 59 (2015).

Number of pages: 22 Posted: 23 Apr 2016

Bret Bogenschneider

Christopher Newport University

Downloads 66 (460,809)

Abstract:

26.

Tax Jurisprudence with Benevolence and Love

25 Kansas Journal of Law & Pubic Policy 65 (2015)

Number of pages: 19 Posted: 16 Apr 2016 Last Revised: 29 Apr 2016

Bret Bogenschneider

Christopher Newport University

Downloads 66 (460,809)

Abstract:

27.

A Proposal for Equal Enforcement of the (AET) Accumulated Earnings Tax

147 Tax Notes 931 (May 25, 2015)

Number of pages: 11 Posted: 03 Jan 2016 Last Revised: 04 Jan 2016

Bret Bogenschneider

Christopher Newport University

Downloads 66 (460,809)

Abstract:

28.

Why Corporate Inversions are Irrelevant to U.S. Tax Policy

146 Tax Notes1267 (March 9, 2015)

Number of pages: 6 Posted: 03 Jan 2016 Last Revised: 11 Feb 2016

Bret Bogenschneider

Christopher Newport University

Downloads 66 (460,809)

Abstract:

29.

Update on Key Issues in European Taxation

123:6 Journal of Taxation 276 (2015)

Number of pages: 5 Posted: 23 Apr 2016 Last Revised: 29 Apr 2016

Bret Bogenschneider and Ruth Heilmeier

Christopher Newport University and Cologne Graduate School in Management

Downloads 59 (487,067)

Abstract:

30.

Foucault and Tax Jurisprudence: On the Creation of a 'Delinquent' Class of Taxpayer

Washington University Jurisprudence Review, Vol. 8, p. 59, 2015

Number of pages: 27 Posted: 03 Jan 2016

Bret Bogenschneider

Christopher Newport University

Downloads 58 (490,942)

Abstract:

31.

Income Elasticity and Inequality

Interdisciplinary Journal of Economics and Business Law, 2016, Vol. 5, Issue 1, pp. 34-44

Number of pages: 11 Posted: 17 Jun 2015 Last Revised: 27 Jan 2016

Bret Bogenschneider and Ruth Heilmeier

Christopher Newport University and Cologne Graduate School in Management

Downloads 58 (490,942)

Abstract:

32.

The Obamacare Failure-to-File Problem

148 Tax Notes 1535 (2015)

Number of pages: 4 Posted: 28 Apr 2016

Bret Bogenschneider

Christopher Newport University

Downloads 56 (498,878)

Abstract:

33.

An Evidence Based Approach to Family in Tax Policy

51 Gonzaga Law Review 283 (2016)

Number of pages: 44 Posted: 14 Jun 2016 Last Revised: 09 Jul 2016

Bret Bogenschneider and Karen Bogenschneider

Christopher Newport University and University of Wisconsin - Madison

Downloads 51 (519,999)

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34.

Causation, Science and Taxation

Number of pages: 20 Posted: 18 Mar 2017 Last Revised: 05 May 2017

Bret Bogenschneider

Christopher Newport University

Downloads 44 (552,250)

Abstract:

35.

On the Federal Excise Tax Exemption for U.S. Gasoline Exports

Contemporary Tax Journal, vol. 5, issue 1 (2015)

Number of pages: 10 Posted: 17 Jun 2015 Last Revised: 15 Apr 2016

Bret Bogenschneider

Christopher Newport University

Downloads 44 (552,250)

Abstract:

36.

A Challenge to the Libertarian Challenge

J. Juris. 1 (Forthcoming)

Number of pages: 9 Posted: 06 Mar 2017

Bret Bogenschneider

Christopher Newport University

Downloads 33 (611,256)

Abstract:

37.

Wage Taxation and Public Health

Rutgers Journal of Law & Public Policy Vol 14:1, 2016

Number of pages: 36 Posted: 07 Dec 2016

Bret Bogenschneider

Christopher Newport University

Downloads 32 (617,148)

Abstract:

38.

Tax Incidence and Scientific Inquiry

7:2 J. Phil. Int'l Law 26 (2017)

Number of pages: 23 Posted: 21 Feb 2017

Bret Bogenschneider

Christopher Newport University

Downloads 23 (678,434)

Abstract:

39.

Will Robots Agree to Pay Taxes? Further Tax Implications of Advanced AI

North Carolina Journal of Law and Technology, Vol. 22, No. 1, 2020

Number of pages: 56 Posted: 11 Oct 2021

Bret Bogenschneider

Christopher Newport University

Downloads 20 (701,725)

Abstract:

40.

A 'Fool' and His Sugar Sweetened Beverage Are Soon Taxed

Liverpool Law Review, 2017, Forthcoming

Number of pages: 19 Posted: 05 Mar 2017

Bret Bogenschneider

Christopher Newport University

Downloads 11 (780,033)

Abstract:

41.

The Human Subconscious and Taxation

5:4 Interdisciplinary Journal of Economics and Business Law 1, 2016, Forthcoming

Posted: 16 Apr 2016 Last Revised: 11 Oct 2021

Bret Bogenschneider and Matthias Kasper

Christopher Newport University and University of Vienna

Downloads 0 (907,349)

Bret Bogenschneider

Christopher Newport University

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