Doron Narotzki

University of Akron - The George W. Daverio School of Accountancy

Associate Professor of Tax and Business Law

259 S. Broadway Akron

Akron, OH 44325-4802

United States

  • University of Akron - The George W. Daverio School of Accountancy

SCHOLARLY PAPERS

24

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3,859

SSRN CITATIONS

2

CROSSREF CITATIONS

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Scholarly Papers (24)

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1.

Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?

Drake Law Review, Vol. 64, No. 3, 2016
Number of pages: 39 Posted: 05 Jul 2016 Last Revised: 10 Sep 2021
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 557 (79,881)

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Taxation, Dark Pools, High Frequency Trading, Financial Transaction Tax, Capital Markets

2.

Corporate Social Responsibility and Taxation: A Chance to Develop the Theory

Western New England Law Review, Vol. 39, No. 4, Forthcoming
Number of pages: 17 Posted: 01 Jun 2017 Last Revised: 08 May 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 485 (94,769)

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Tax, Corporate Tax, Tax Policy, International Tax, Corporate Social Responsibility, CSR, ESG

3.

The True Economic Effects of Corporate Inversions

Tax Notes, Vol. 151, N. 13, 2016
Number of pages: 11 Posted: 14 Jul 2016 Last Revised: 15 Jul 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 442 (105,745)

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Tax, Corporate Inversions, MNCs, Multinational Corporations

4.

Corporate Social Responsibility and Taxation: An Evolving Theory

Tax Notes, Vol. 150, No. 4, 2016
Number of pages: 7 Posted: 02 May 2016 Last Revised: 08 May 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 437 (107,227)

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Corporate Social Responsibility, CSR, Taxation, Tax, Corporate Tax, ESG

5.

Corporate Social Responsibility and Taxation: The Next Step of the Evolution

Houston Business and Tax Law Journal, Vol. 16, No. 167, 2016
Number of pages: 19 Posted: 02 May 2016 Last Revised: 08 May 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 407 (116,451)

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Taxation, Corporate Social Responsibility, CSR, ESG, Corporate Tax, Tax

6.

Tax Treaty Models - Past, Present, and a Suggested Future

Akron Law Review, Vol. 50, No. 3, 2017
Number of pages: 41 Posted: 15 Nov 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 228 (214,088)
Citation 1

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Tax, Tax Treaty, Tax Treaties, International Tax, U.S. Model, OECD Model, U.N. Model, Tax Policy, Developing Countries, Developed Countries

7.

Targeting Corporate Inversions – Are We Doing the Right Thing?

Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017)
Number of pages: 26 Posted: 19 May 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 201 (240,655)

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Tax, Corporate Tax, Tax Policy, International Tax, Corporate Inversions

8.

Corporate Income Tax: We Tried the Stick, How About the Carrot?

Number of pages: 50 Posted: 18 Oct 2022 Last Revised: 02 Apr 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 122 (363,702)

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Tax, International Tax, Corporate Tax, Tax Planning, Tax Avoidance, Tax Policy

9.

The COVID-19 Economy: Now Is the Time to Focus on Long-Term Recovery

Tax Notes Federal, June 8, 2020
Number of pages: 6 Posted: 01 Jul 2020
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 119 (370,437)

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COVID-19, Tax, Tax Policy

10.

A Progressive Tax Plan for A Progressive America

Tax Notes Federal, Vol. 171, N. 8, May 24, 2021, p.1225-1228.
Number of pages: 5 Posted: 23 Jun 2021
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 113 (384,350)

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Tax Policy, Corporate Tax, Federal Tax, International Tax

11.

Code Section 304: A Roadmap, An Updated Analysis, and Policy Considerations

Doron Narotzki & Melanie McCoskey, Code Section 304: A Roadmap, an Updated Analysis, and Policy Considerations, 16 VA. L. & Bus. REV. 471 (2022).
Number of pages: 34 Posted: 07 Aug 2022 Last Revised: 06 Sep 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 112 (389,410)

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Corporate Tax, International Tax, Tax Policy, TCJA, Code Section 304, Affiliated Corporations, Tax Planning

12.

Financial Transactions Tax – If Not Now, When?

Tax Notes Federal, Vol. 165, No. 1, Y. 2019
Number of pages: 6 Posted: 05 Nov 2019 Last Revised: 07 Nov 2019
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 93 (439,271)

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FTT, Financial Transactions Tax, Tax Law, Tax Policy

13.

Cross-Border Corporate Social Responsibility and Taxation: A New Conceptual Framework in an Era of Economic Globalization

Number of pages: 19 Posted: 01 May 2023 Last Revised: 07 May 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 92 (445,381)

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CSR, Corporate Social Responsibility, Tax, International Tax, Corporate Tax, Tax Policy, ESG

14.

The Application of the SRLY and DCL Rules on MNCs

Virginia Tax Review, Vol. 41, No. 3, 2022
Number of pages: 25 Posted: 25 Sep 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 90 (448,495)

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Tax, International Tax, Corporate Tax

15.

The Code Section 267 Related Party Rules: When Do They Apply to Section 351 Transactions?

Journal of Taxation, Volume 136, Number 02, February 2022
Number of pages: 3 Posted: 17 Mar 2022 Last Revised: 01 Jun 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 87 (457,971)

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Code Section 351, Code Section 267

16.

United Framework for Fixing Our Broken Tax Code: An Analysis

Tax Notes, Vol. 157, No. 9, 2017
Number of pages: 18 Posted: 29 Dec 2017
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 65 (539,823)

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Tax, Tax Reform, Corporate Tax, Individual Tax, International Tax

17.

Education Has Been 'Dumbed-Down' in Tax Reform

Florida Tax Review, Vol. 22, Issue 3, 2019
Number of pages: 26 Posted: 13 Nov 2019 Last Revised: 15 Nov 2019
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 64 (544,097)

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Tax Reform, TCJA, Tax Policy, Excise Tax, Tax Exempt Organizations, Endowments

18.

The Potential Federal Income Tax Liability of Foreign Digital Nomads

Tax Notes Federal, Volume 179, Number 1, April, 2023
Number of pages: 6 Posted: 11 May 2023 Last Revised: 15 May 2023
Doron Narotzki and Vered Kuperberg
University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 43 (655,247)

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Tax, International Tax, Digital Nomads

19.

The SALT Limitation Legal Challenge

Tax Notes, July 22, 2019, pp. 523-531
Number of pages: 10 Posted: 24 Jul 2019 Last Revised: 05 Sep 2019
Melanie McCoskey, Doron Narotzki, Julianne Jones and Luke Holcomb
University of Akron - The George W. Daverio School of Accountancy, University of Akron - The George W. Daverio School of Accountancy, University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 38 (679,697)

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State and Local Tax, SALT

20.

Tax Implications of Contributing Appreciated Property Overseas

Tax Notes Federal, Vol. 179, N. 3, 2023
Number of pages: 6 Posted: 18 May 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 33 (719,376)

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Tax, International Tax, Corporate Tax, Section 351, Section 367

21.

Planning Around Excess Basis in Corporate Formation Transfers

Tax Notes Federal, Vol. 176, N. 8, P. 1209, 2022
Number of pages: 12 Posted: 28 Sep 2022
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 31 (726,515)

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Federal Tax, Corporate Tax, Tax Planning, Tax Policy

22.

Code Section 304 The Gift That Keeps on Giving

The ATA Journal of Legal Tax Research In-Press, DOI/10.2308/jltr-52585
Posted: 05 Nov 2019
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy

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Corporate Tax, International Tax, Tax Policy, Code Section 304, Code Section 245A, Tax Planning

23.

An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization

American Taxation Association Journal of Legal Tax Research (JLTR), Forthcoming
Posted: 24 Jul 2019
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy

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Corporate Tax, B Reorganization, Section 368, Section 351, Aggregate Method, Tracing Method

24.

FIRPTA - Can and How Should the Current Crisis Be Used for Change?

36 MI Tax L. 26, Y. 2010
Posted: 23 Oct 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy

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FIRPTA, Tax