Bret Bogenschneider

Christopher Newport University

United States

SCHOLARLY PAPERS

41

DOWNLOADS
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Top 7,414

in Total Papers Downloads

8,664

SSRN CITATIONS
Rank 36,711

SSRN RANKINGS

Top 36,711

in Total Papers Citations

7

CROSSREF CITATIONS

14

Scholarly Papers (41)

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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Taxation, tax policy, automation, robot law, law and technology, technological unemployment

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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BEPS; transfer pricing; APA; State aid; EU code of conduct

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:

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neutrality, Musgrave

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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leadership science, epistemology, causal theory, interdisciplinary

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:

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parent subsidiary directive; anti-abuse rule; GAAR

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

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libertarian; Nietzsche; jurisprudence.

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)

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Wittgenstein, tax jurisprudence, linguistics, GAARs

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)

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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:

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law and philosophy; tax law

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)

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Oliver Wendell Holmes; bad man; formalism; economic substance; Romans 13:7

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)

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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)

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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:

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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)

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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)

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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:

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regressive taxation, critical tax studies

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:

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teaching, tax law

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)

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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:

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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:

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Robot Taxation

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:

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Factual indeterminacy

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)

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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)

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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)

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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)

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531, AET, accumulated earnings tax

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:

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corporate inversion

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)

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state aid; preferential tax regimes; anti-abuse rule; parent-subsidiary directive

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)

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Foucault; tax jurisprudence; delinquent

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)

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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:

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Obamacare, tax return

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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Tax policy; evidence-based policymaking; family

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)

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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:

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gasoline taxes; excise tax; pigou

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)

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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)

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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)

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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:

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Robot Taxation

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)

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libertarian paternalism; internality; Pigouvian tax; psychologism; rational choice theory; sugar sweetened beverage; taxation

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)

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subconcsious, taxation, freud, lacan