SSRN logo
Public User
Advanced Search

Bret N. Bogenschneider

University of Surrey - School of Law

United Kingdom

  • University of Surrey - School of Law

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 11,694

SSRN RANKINGS

Top 11,694

in Total Papers Downloads

3,320

CITATIONS

0

Scholarly Papers (36)

Actions:
Email selected abstracts
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 (160,625)

Abstract:

2.

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 (206,878)

Abstract:

Wittgenstein, tax jurisprudence, linguistics, GAARs

3.

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 41 (356,416)

Abstract:

Factual indeterminacy

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 (255,075)

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 (319,774)

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 (331,504)

Abstract:

7.

A Theory of Small Business Tax Neutrality

Downloads 83 (251,309)

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 83 (253,488)

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 (356,416)

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 (461,708)

Abstract:

gasoline taxes; excise tax; pigou

10.

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 (406,129)

Abstract:

11.

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 (466,788)

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 (52,789)

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 (507,529)

Abstract:

14.

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 (507,529)

Abstract:

15.

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 (349,953)

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 (289,159)

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 (471,984)

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 (456,507)

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 (370,279)

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 (225,841)

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 (235,481)

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 (410,713)

Abstract:

Tax policy; evidence-based policymaking; family

23.

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 (57,367)

Abstract:

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

24.

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 (195,252)

Abstract:

25.

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 (415,509)

Abstract:

Obamacare, tax return

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 (26,285)

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 (377,587)

Abstract:

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

28.

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 (359,775)

Abstract:

regressive taxation, critical tax studies

29.

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 (303,616)

Abstract:

subconcsious, taxation, freud, lacan

30.

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 (389,204)

Abstract:

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 (229,026)

Abstract:

parent subsidiary directive; anti-abuse rule; GAAR

32.

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 (397,393)

Abstract:

531, AET, accumulated earnings tax

33.

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 (319,774)

Abstract:

corporate inversion

34.

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 (359,775)

Abstract:

Foucault; tax jurisprudence; delinquent

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 (319,774)

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 (328,516)

Abstract:

Other Papers (3)

Total Downloads: 16    Citations: 0
Actions:
Email selected abstracts
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:

Submit a Paper Section 508 Text Only Pages

Quick Links

Research Paper Series Conference Papers Partners in Publishing Organization Homepages Newsletter Sign Up

Rankings

Top Papers Top Authors Top Organizations

About

SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs
Elsevier logo
Copyright Terms and Conditions Privacy Policy

Cookies are used by this site. To decline or learn more, visit our Cookies page. This page was processed by apollobot1 in 0.779 seconds

Relx Group logo