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

33

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6,080

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3

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Scholarly Papers (33)

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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 559 (96,574)

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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 516 (106,691)

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

3.

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 448 (126,283)

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

4.

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 (128,311)

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Tax, Corporate Inversions, MNCs, Multinational Corporations

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: 41 Posted: 02 May 2016 Last Revised: 19 Sep 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 414 (138,493)

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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 324 (181,470)
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.

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 314 (187,477)

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

8.

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 280 (211,431)
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Tax, International Tax, Corporate Tax, Tax Planning, Tax Avoidance, Tax Policy

9.

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 240 (246,557)

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

10.

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 213 (275,986)

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

11.

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 209 (281,017)

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

12.

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 205 (286,095)

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

13.

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 Kuperberg
University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 181 (321,694)

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Tax, International Tax, Digital Nomads

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 173 (333,337)

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Code Section 351, Code Section 267

15.

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 154 (367,880)

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Tax, International Tax, Corporate Tax

16.

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 144 (388,478)

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

17.

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 138 (401,726)

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COVID-19, Tax, Tax Policy

18.

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 137 (403,962)

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

19.

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 136 (406,277)

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Tax Policy, Corporate Tax, Federal Tax, International Tax

20.

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 120 (447,268)

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FTT, Financial Transactions Tax, Tax Law, Tax Policy

21.

A Comprehensive, and a Joint, Marijuana Tax

Virginia Tax Review, Volume 44, Is. 2 (Winter 2025)
Number of pages: 74 Posted: 11 Jul 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 109 (480,444)

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

22.

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 97 (524,667)

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

23.

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 85 (566,170)

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

24.

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 84 (570,162)

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

25.

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 73 (617,663)

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

26.

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 72 (622,319)

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Federal Tax, Corporate Tax, Tax Planning, Tax Policy

27.

Tax Treaties and Denizenship Based Tax Systems

New York International Law Review, Vol. 6, N. 2, Fall 2023
Number of pages: 30 Posted: 10 Apr 2024 Last Revised: 01 Jul 2024
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 62 (671,911)

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

28.

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 Kuperberg
University of Akron - The George W. Daverio School of Accountancy, College of Management and Independent
Downloads 60 (682,551)

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

29.

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 52 (728,260)

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State and Local Tax, SALT

30.

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 39 (816,648)

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Cryptographic Assets, Tax, regulation

31.

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

32.

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

33.

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