Luisa Scarcella

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

Antwerp

Belgium

SCHOLARLY PAPERS

11

DOWNLOADS

834

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (11)

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
University of Groningen, Faculty of Law and University of Antwerp - Faculty of Law, Business & Law Research Group
Downloads 358 (123,357)

Abstract:

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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
University of Copenhagen - Faculty of Law, Centre for the Study of Existential Risk, University of Cambridge, National University of Ireland, Galway (NUIG) - School of Law, University of Antwerp - Faculty of Law, Business & Law Research Group, University of Graz and affiliation not provided to SSRN
Downloads 155 (274,453)
Citation 2

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

3.

“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 111 (352,879)

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cryptocurrencies; crypto-assets; tax; reporting;

4.

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 81 (431,042)

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

5.

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 41 (593,571)

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

6.

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 37 (615,906)

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

7.

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 22 (719,455)

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Taxation, Profiling, Automated decision-making, GDPR

8.

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 15 (780,196)

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9.

‘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 14 (789,886)

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Tax law; VAT; VAT Fraud

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