Bret N. Bogenschneider

University of Surrey - School of Law

United Kingdom

SCHOLARLY PAPERS

36

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Scholarly Papers (36)

1.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 66 (158,586)

Abstract:

2.

Factual Indeterminacy in International Tax Law

BRICS Law Journal, Volume III (2016) Issue 3
Number of pages: 30 Posted: 04 Dec 2016
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 47 (342,053)

Abstract:

Factual indeterminacy

3.

Wittgenstein on Why Tax Law is Comprehensible

[2015] British Tax Review 252, Issue 2
Number of pages: 20 Posted: 08 Jun 2015
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 43 (198,165)

Abstract:

Wittgenstein, tax jurisprudence, linguistics, GAARs

4.

The Will to Tax Avoidance: Nietzsche and Libertarian Jurisprudence

[2014] J. Juris. 321.
Number of pages: 28 Posted: 06 Jun 2015
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 41 (251,196)

Abstract:

libertarian; Nietzsche; jurisprudence.

5.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 29 (321,465)

Abstract:

6.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 17 (327,166)

Abstract:

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 101 (225,826)

Abstract:

neutrality, Musgrave

8.

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 N. Bogenschneider and Ruth Heilmeier
University of Surrey - School of Law and Cologne Graduate School in Management
Downloads 12 (357,981)

Abstract:

9.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 6 (462,088)

Abstract:

gasoline taxes; excise tax; pigou

10.

Causation, Science and Taxation

Number of pages: 20 Posted: 18 Mar 2017 Last Revised: 05 May 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (456,874)

Abstract:

11.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (394,420)

Abstract:

12.

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

Harvard Law & Policy Review, Forthcoming
Number of pages: 36 Posted: 15 Mar 2017 Last Revised: 26 Apr 2017
Ryan Abbott and Bret N. Bogenschneider
University of Surrey School of Law and University of Surrey - School of Law
Downloads 0 (38,807)

Abstract:

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

13.

A Challenge to the Libertarian Challenge

J. Juris. 1 (Forthcoming)
Number of pages: 9 Posted: 06 Mar 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (508,436)

Abstract:

14.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (345,100)

Abstract:

15.

Tax Incidence and Scientific Inquiry

7:2 J. Phil. Int'l Law 26 (2017)
Number of pages: 23 Posted: 21 Feb 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (498,460)

Abstract:

16.

The Taxing Power after Sebelius

Wake Forest Law Review, Vol. 51, No. 5, 2016
Number of pages: 42 Posted: 09 Feb 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (270,915)

Abstract:

17.

Wage Taxation and Public Health

Rutgers Journal of Law & Public Policy Vol 14:1, 2016
Number of pages: 36 Posted: 07 Dec 2016
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (477,707)

Abstract:

18.

Leadership Epistemology

Creighton Journal of Interdisciplinary Leadership, Vol. 2, No. 2, November 2016
Number of pages: 14 Posted: 04 Dec 2016
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (430,912)

Abstract:

leadership science, epistemology, causal theory, interdisciplinary

19.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (361,234)

Abstract:

20.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (218,462)

Abstract:

law and philosophy; tax law

21.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (230,610)

Abstract:

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

22.

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 N. Bogenschneider and Karen Bogenschneider
University of Surrey - School of Law and University of Wisconsin - Madison
Downloads 0 (411,529)

Abstract:

Tax policy; evidence-based policymaking; family

23.

The Obamacare Failure-to-File Problem

148 Tax Notes 1535 (2015)
Number of pages: 4 Posted: 28 Apr 2016
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (411,529)

Abstract:

Obamacare, tax return

24.

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 N. Bogenschneider and Marta Pankiv
Wirtschaftsuniversität Wien, University of Surrey - School of Law and Vienna University of Economics and Business
Downloads 0 (55,208)

Abstract:

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

25.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (183,935)

Abstract:

26.

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 N. Bogenschneider and Ruth Heilmeier
University of Surrey - School of Law and Cologne Graduate School in Management
Downloads 0 (26,146)

Abstract:

27.

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 N. Bogenschneider and Ruth Heilmeier
University of Surrey - School of Law and Cologne Graduate School in Management
Downloads 0 (378,985)

Abstract:

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

28.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (394,420)

Abstract:

29.

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
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (351,409)

Abstract:

regressive taxation, critical tax studies

30.

The Human Subconscious and Taxation

5:4 Interdisciplinary Journal of Economics and Business Law 1, 2016, Forthcoming
Number of pages: 34 Posted: 16 Apr 2016
Bret N. Bogenschneider and Matthias Kasper
University of Surrey - School of Law and University of Vienna
Downloads 0 (302,801)

Abstract:

subconcsious, taxation, freud, lacan

31.

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 N. Bogenschneider
Wirtschaftsuniversität Wien and University of Surrey - School of Law
Downloads 0 (229,089)

Abstract:

parent subsidiary directive; anti-abuse rule; GAAR

32.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (361,234)

Abstract:

Foucault; tax jurisprudence; delinquent

33.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (378,985)

Abstract:

531, AET, accumulated earnings tax

34.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (315,873)

Abstract:

corporate inversion

35.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (321,465)

Abstract:

teaching, tax law

36.

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 N. Bogenschneider
University of Surrey - School of Law
Downloads 0 (327,166)

Abstract:

Other Papers (3)

Total Downloads: 20    Citations: 0
1.

Critical Tax Studies: Vertical Equity Redux

Number of pages: 32 Posted: 18 Mar 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0

Abstract:

2.

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

Liverpool Law Review, 2017, Forthcoming
Number of pages: 19 Posted: 05 Mar 2017
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0

Abstract:

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

3.

The Tax Paradox of Capital Investment

33:1 Journal Taxation of Investments 59 (2015).
Number of pages: 22 Posted: 23 Apr 2016
Bret N. Bogenschneider
University of Surrey - School of Law
Downloads 0

Abstract: