Luisa Scarcella

University of Antwerp - Faculty of Law, Business & Law Research Group

Antwerp

Belgium

  • University of Antwerp - Faculty of Law, Business & Law Research Group

SCHOLARLY PAPERS

11

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13

Scholarly Papers (11)

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1.

Automated Government for Vulnerable Citizens: Intermediating Rights

William & Mary Bill of Rights Journal, 2021 (Forthcoming), University of Groningen Faculty of Law Research Paper No. 11/2021
Number of pages: 50 Posted: 18 Nov 2021 Last Revised: 04 Feb 2022
Sofia Ranchordas and Luisa Scarcella
Tilburg Law School and University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 657 (86,978)
Citation 7

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automation; AI; tax law; administrative law; bias; pre-filled taxes; bureaucracy; MiDAS; Turbotax; digital government; automated decision-making; public law; digital divide

2.

Artificial Intelligence and Legal Disruption: A New Model for Analysis

Law, Innovation and Technology 12, no. 2 (September 16, 2020): 205–58. https://doi.org/10.1080/17579961.2020.1815402.
Number of pages: 47 Posted: 07 Feb 2021
Hin-Yan Liu, Matthijs M. Maas, John Danaher, Luisa Scarcella, Michaela Lexer and Léonard Van Rompaey
University of Copenhagen - Faculty of Law, Institute for Law & AI, University of Galway - School of Law, University of Antwerp - Faculty of Law, Business & Law Research Group, University of Graz and affiliation not provided to SSRN
Downloads 548 (109,472)
Citation 2

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Artificial Intelligence, AI, Legal Disruption, Governance Framework, Cyberlaw, Robolaw, Disruptive Moment

3.

Tax Compliance and Privacy Rights in Profiling and Automated Decision Making

Internet Policy Review, Volume 8, Issue 4
Number of pages: 19 Posted: 11 Feb 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 394 (162,142)
Citation 2

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Taxation, Profiling, Automated decision-making, GDPR

4.

“Catch Me If I Chain”: Latest Developments in Extending Reporting Obligations and Automatic Exchange of Information to Cryptocurrency and Crypto-Asset Transactions

Australian Tax Review - Blockchain Special Issue
Number of pages: 13 Posted: 06 Apr 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 223 (294,541)
Citation 2

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cryptocurrencies; crypto-assets; tax; reporting;

5.

The Implications of Adopting a European Central Bank Digital Currency: A Tax Policy Perspective

EC Tax Review Volume 30, Issue 4 (2021) pp. 177 – 188
Number of pages: 12 Posted: 20 Jan 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 217 (303,754)

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CBDC; Digital Currencies; Cashless Payments; Electronic Payments; Tax Policy; Exchange of Information;Taxpayers’ rights; Data Protection; GDPR; Digital Divide

6.

Artificial Intelligence and Labor Markets. A Critical Analysis of Solution Models from a Tax Law and Social Security Law Perspective

Rivista italiana di informatica e diritto 1, 1 (July 2019), 53-73.
Number of pages: 21 Posted: 28 Jan 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 148 (425,450)

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Artificial intelligence, Automation, Job loss, Unconditional Basic Incom, Robot tax

7.

Robot-A(I)rtists & tax provisions

In A. Grau (ed), Interactive Robotics: Legal, Ethical, Social and Economic Aspects (Springer Nature, 2022), forthcoming 2022
Number of pages: 9 Posted: 15 Apr 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 66 (735,295)

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Tax policy; Robotics; artificial intelligence; art law; VAT; Dation en paiement;

8.

‘Trouble Always Comes in Threes’: The Taricco Case Saga and the Italian Limitation Period in VAT Fraud

Intertax Volume 45, Issue 11 (2017) pp. 701 – 713
Number of pages: 13 Posted: 20 Jan 2022
Luisa Scarcella and Francesco Grisostolo
University of Antwerp - Faculty of Law, Business & Law Research Group and affiliation not provided to SSRN
Downloads 50 (844,225)

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Tax law; VAT; VAT Fraud

9.

The Multi-level Dimension of the Rule of Law in International Tax Cooperation

Cahier n°6 Jean Monnet "Ateliers Doctoraux 2019 - L’état de droit", Université degli Studi di Milano et de la European School of Law Tolouse
Number of pages: 15 Posted: 23 Mar 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 40 (930,702)

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10.

E-commerce and effective VAT/GST enforcement: Can online platforms play a valuable role?

Computer Law & Security Review Volume 36, April 2020
Posted: 21 Jan 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group

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Platforms; VAT/GST; Distant sale of goods; Tax enforcement

11.

Fundamental Rights and Merit Goods: The Case of the VAT Exemptions in the Public Interest

Global Jurist Volume 19 Issue 3
Posted: 21 Jan 2022
Luisa Scarcella
University of Antwerp - Faculty of Law, Business & Law Research Group

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VAT exemptions; fundamental rights; merit goods