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

SCHOLARLY PAPERS

44

DOWNLOADS

8,478

TOTAL CITATIONS

3

Scholarly Papers (44)

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 562 (104,966)

Abstract:

Loading...

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 542 (109,865)

Abstract:

Loading...

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

3.

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 457 (135,175)

Abstract:

Loading...

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

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 452 (137,034)

Abstract:

Loading...

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

5.

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 444 (140,000)

Abstract:

Loading...

Tax, Corporate Inversions, MNCs, Multinational Corporations

6.

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: 41 Posted: 02 May 2016 Last Revised: 19 Sep 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 419 (149,724)

Abstract:

Loading...

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

7.

Citizenship and Denizenship in the International Tax Context in an Era of Global Economy

Florida Journal of International Law, Vol. 35, 2023
Number of pages: 45 Posted: 20 Jul 2023 Last Revised: 25 Jul 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 375 (169,515)
Citation 1

Abstract:

Loading...

Tax, International Tax, Tax Policy, Immigration, International Law

8.

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 367 (173,605)
Citation 1

Abstract:

Loading...

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

9.

A Roadmap to NIL and Taxation

14 Am. U. Bus. L. Rev. 273 (2024), University of Florida Levin College of Law Research Paper No. 25-18
Number of pages: 53 Posted: 05 Dec 2024 Last Revised: 09 Apr 2025
Doron Narotzki and Yariv Brauner
University of Akron - The George W. Daverio School of Accountancy and University of Florida Levin College of Law
Downloads 335 (191,831)

Abstract:

Loading...

Tax, Federal Tax, NIL, College Sports, Income Tax, NCAA, Student-Athlete

10.

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

Michigan Business & Entrepreneurial Law Review, Vol. 12, Is. 1, 2023
Number of pages: 31 Posted: 18 Oct 2022 Last Revised: 07 Jul 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 310 (208,596)
Citation 1

Abstract:

Loading...

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

11.

From Relic to Relevance, The Resurgence of Tariffs

U of Michigan Law & Econ Research Paper No. 24-053
Number of pages: 77 Posted: 10 Mar 2025
Reuven S. Avi-Yonah, Doron Narotzki and Tamir Shanan
University of Michigan Law School, University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 265 (245,507)

Abstract:

Loading...

12.

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

Ohio State Business Law Journal, Vol. 18, I. 1, Fall 2023
Number of pages: 17 Posted: 01 May 2023 Last Revised: 03 Apr 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 246 (264,687)

Abstract:

Loading...

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

13.

Populism and Taxation

Southern California Interdisciplinary Law Journal, Vol 33, Is. 2, 2024
Number of pages: 34 Posted: 12 Jul 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 242 (268,981)

Abstract:

Loading...

Tax, Tax Policy, Populism, Mortgage Interest Deduction, American Opportunity Tax Credit, Estate Tax, Earned Income Tax Credit, EITC, Tax Expenditure, Tax Earmarking, PAYGO

14.

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 210 (308,373)

Abstract:

Loading...

Code Section 351, Code Section 267

15.

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 208 (311,223)

Abstract:

Loading...

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

16.

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: 07 Jun 2023
Doron Narotzki and Vered Narotzki
University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 205 (315,518)

Abstract:

Loading...

Tax, International Tax, Digital Nomads

17.

The Tariffs Are Coming! The Tariffs Are Coming!

Number of pages: 10 Posted: 10 Jan 2025
Reuven S. Avi-Yonah and Doron Narotzki
University of Michigan Law School and University of Akron - The George W. Daverio School of Accountancy
Downloads 200 (322,711)

Abstract:

Loading...

18.

היבטי אי שוויון במיסוי תגמול מבוסס מניות לעובדים Selected Aspects of Inequality in Taxation of Equity Compensation to Employees

Regulatory Research Law Review (Israel), Spring 2024
Number of pages: 36 Posted: 06 Dec 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 182 (352,050)

Abstract:

Loading...

Tax, Personal Tax, Israeli Tax, Stock Options, ESOP, Employee Benefits

19.

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 180 (355,557)

Abstract:

Loading...

Tax, International Tax, Corporate Tax

20.

Reexamining Triangular B Reorganization: Requirements and Potential Tax Traps or a Time To Revisit its Favorable Application

UC Davis Business Law Journal, Vol. 24, N. 2, Spring 2024
Number of pages: 29 Posted: 04 Oct 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 175 (364,460)

Abstract:

Loading...

Reorganization, Corporate Tax, Tax Policy, International Tax, Tax

21.

A New Governance Framework in Cross-Border Tax Policymaking

Forthcoming Brooklyn Journal of Corporate, Financial & Commercial Law, Fall 2024
Number of pages: 39 Posted: 19 Aug 2024
Doron Narotzki, Tamir Shanan and Noam Zamir
University of Akron - The George W. Daverio School of Accountancy, College of Management and City University of Hong Kong (CityU) - School of Law
Downloads 155 (404,827)

Abstract:

Loading...

Taxation, International Taxation, International Law, Tax Policy, Inclusive Framework, OECD, U.N.

22.

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 151 (413,690)

Abstract:

Loading...

Tax Policy, Corporate Tax, Federal Tax, International Tax

23.

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 147 (422,682)

Abstract:

Loading...

COVID-19, Tax, Tax Policy

24.

Tariffs: Back to the Future

Reprinted from Tax Notes International, October 28, 2024, p. 565
Number of pages: 10 Posted: 07 Nov 2024
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 137 (447,208)

Abstract:

Loading...

Federal Tax, Tax Policy, Tariffs

25.

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 133 (458,116)

Abstract:

Loading...

FTT, Financial Transactions Tax, Tax Law, Tax Policy

26.

Chevron Unraveled, Tax Law Unleashed

Forthcoming, 86 OHIO ST.L.J. ONLINE (2025)
Number of pages: 17 Posted: 19 Mar 2025
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 132 (460,881)

Abstract:

Loading...

Tax, Chevron, Tax Policy, SCOTUS, Federal Tax, Deference Doctrine Repeal, IRS Interpretation, Loper Bright Enterprises v. Raimondo, Judicial Review, Administrative Law

27.

When Debt Gets a Makeover, Taxes Follow

Hastings Business Law Journal, Vol. 21, Is. 1, Fall 2024
Number of pages: 31 Posted: 18 Oct 2024 Last Revised: 27 Feb 2025
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 128 (472,226)

Abstract:

Loading...

Federal Tax, Debt, Debt Modification, Realization, COD, Section 108, Tax Policy, Corporate Tax, Financial Instruments

28.

A Comprehensive, and a Joint, Marijuana Tax

Virginia Tax Review, Volume 44, Is. 2 (Winter 2025)
Number of pages: 51 Posted: 11 Jul 2024 Last Revised: 01 Feb 2025
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 116 (509,519)

Abstract:

Loading...

Tax, Tax Policy, Tax Legislation, Cannabis, Marijuana, Federal Tax, State Tax, Pigouvian Taxes, Sin Taxes, Luxury Taxes, 280E

29.

Tax Treaties and Denizenship Based Tax Systems

New York International Law Review, Vol. 36, N. 2, Fall 2023
Number of pages: 30 Posted: 10 Apr 2024 Last Revised: 07 Apr 2025
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 108 (537,533)

Abstract:

Loading...

Tax, International Tax, Tax Policy, Immigration, International Law, Denizenship, Tax Treaties

30.

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 108 (537,533)

Abstract:

Loading...

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

31.

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 97 (580,054)

Abstract:

Loading...

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

32.

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 82 (643,288)

Abstract:

Loading...

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

33.

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 81 (647,923)

Abstract:

Loading...

Federal Tax, Corporate Tax, Tax Planning, Tax Policy

34.

Last Call to ‘Acquire’ Investor Visas?

Tax Notes International, Volume 110, Number 10, June 2023
Number of pages: 7 Posted: 05 Jul 2023
Doron Narotzki, Tamir Shanan and Vered Narotzki
University of Akron - The George W. Daverio School of Accountancy, College of Management and Independent
Downloads 79 (657,328)

Abstract:

Loading...

Tax, International Tax, Investors Visa, Immigration, Tax Policy

35.

Scrapping Tariffs, Spurring Growth

Reprinted from Tax Notes Federal, September 16, 2024, p. 2289
Number of pages: 10 Posted: 07 Nov 2024
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 70 (702,854)

Abstract:

Loading...

Federal Tax, Tax Policy, Tariffs, Economic Growth, Carbon Tax, Wealth Tax, Financial Transaction Tax, VAT, Sugar Tax, Luxury Tax, Marijuana Tax

36.

Tax Rate Trouble: 15 Percent Is Too Low for Corporate America

Reprinted from Tax Notes Federal, September 9, 2024, p. 2095
Number of pages: 8 Posted: 07 Nov 2024
Doron Narotzki and Vered Narotzki
University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 66 (725,434)

Abstract:

Loading...

Federal Tax, Tax Policy, Corporate Tax

37.

A Tax Regulatory Framework for Cryptographic Assets

Number of pages: 10 Posted: 02 Oct 2023 Last Revised: 05 Mar 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 64 (736,973)

Abstract:

Loading...

Cryptographic Assets, Tax, regulation

38.

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
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 63 (742,983)

Abstract:

Loading...

State and Local Tax, SALT

39.

The Renewed Case for a Financial Transaction Tax

Reprinted from Tax Notes Federal, September 30, 2024, p. 2707
Number of pages: 7 Posted: 07 Nov 2024
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 61 (755,379)

Abstract:

Loading...

Federal Tax, Tax Policy, FTT, Financial Transaction Tax

40.

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

Doron Narotzki & Melanie G. McCoskey, An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization, 16 ATA J. LEGAL TAX RSCH. 17 (2018), https://doi.org/10.2308/jltr-52141.
Number of pages: 22 Posted: 24 Jul 2019 Last Revised: 05 Feb 2025
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 61 (755,379)

Abstract:

Loading...

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

41.

Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory

Number of pages: 24 Posted: 21 Apr 2025
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 34

Abstract:

Loading...

Tariffs, Game Theory, Trade Policy, Tariff Policy, Trump Tariffs, Trade War, Strategic Modeling, International Trade, Economic Strategy

42.

Code Section 304 The Gift That Keeps on Giving

Doron Narotzki & Melanie G. McCoskey, Code Section 304: The Gift That Keeps on Giving, 17 ATA J. LEGAL TAX RSCH. 25 (2019), https://doi.org/10.2308/jltr-52585.
Number of pages: 30 Posted: 05 Nov 2019 Last Revised: 05 Feb 2025
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 29 (1,029,809)

Abstract:

Loading...

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

43.

TCJA: The False Dawn of Tax Reform

Posted: 21 Apr 2025
Doron Narotzki and Vered Narotzki
University of Akron - The George W. Daverio School of Accountancy and Independent

Abstract:

Loading...

TCJA, Fiscal Policy, Federal Tax Policy, Tax Reform

44.

Taxation and the Founding Fathers

Posted: 17 Apr 2025
Doron Narotzki, Tamir Shanan and Julianne Jones
University of Akron - The George W. Daverio School of Accountancy, College of Management and University of Akron - The George W. Daverio School of Accountancy

Abstract:

Loading...

Tax, Legal History, Tax History, Colonial America, Colonial Tax, Founding Fathers, Federal Tax, Tariffs, Federalist Papers, The Distilled Spirit Tax of 1791, The 1794 Whiskey Rebellion, The Carriage Tax, The Window Tax, The Stamp Tax, Hylton