Michael S. Kirsch

Notre Dame Law School

Professor of Law and Associate Dean

P.O. Box 780

Notre Dame, IN 46556-0780

United States

http://law.nd.edu/people/faculty-and-administration/teaching-and-research-faculty/michael-kirsch/

SCHOLARLY PAPERS

10

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SSRN CITATIONS
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CROSSREF CITATIONS

10

Scholarly Papers (10)

1.

Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice

16 Florida Tax Review 117 (2014), Notre Dame Legal Studies Paper No. 1457
Number of pages: 107 Posted: 30 Oct 2013 Last Revised: 09 Dec 2014
Michael S. Kirsch
Notre Dame Law School
Downloads 962 (23,899)

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tax, international tax, citizen, citizenship, FATCA, expatriation, exit tax, international, expatriate, bank secrecy, tax havens

2.

Taxing Citizens in a Global Economy

New York University Law Review, Vol. 82, 2007, Notre Dame Legal Studies Paper No. 06-33
Number of pages: 88 Posted: 22 Sep 2006
Michael S. Kirsch
Notre Dame Law School
Downloads 755 (33,567)

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Tax, International tax, Citizen, Citizenship, Taxation, International, Jurisdiction, Expatriate, Globalization

3.

The Role of Physical Presence in the Taxation of Cross-Border Personal Services

Boston College Law Review, Vol. 51, Notre Dame Legal Studies Paper No. 09-47
Number of pages: 89 Posted: 27 Dec 2009 Last Revised: 02 Oct 2010
Michael S. Kirsch
Notre Dame Law School
Downloads 598 (46,040)

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Telemedicine, telesurgery, international tax, personal services, citizenship, globalization, offshoring, outsourcing, treaties, labor mobility

4.

The Tax Code as Nationality Law

Notre Dame Legal Studies Paper No. 05-18, Harvard Journal on Legislation, Vol. 43, No. 2, pp. 375-436, 2006
Number of pages: 63 Posted: 19 Aug 2005
Michael S. Kirsch
Notre Dame Law School
Downloads 405 (74,723)

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Tax, international tax, customary international law, citizenship, nationality, expatriation, extraterritorial, prescriptive jurisdiction, due process, equal protection, Fifth Amendment, enumerated powers, treaties

5.

The Congressional Response to Corporate Expatriations: The Tension between Symbols and Substance in the Taxation of Multinational Corporations

Virginia Tax Review, Vol. 24, 2005
Number of pages: 96 Posted: 12 Jan 2005
Michael S. Kirsch
Notre Dame Law School
Downloads 352 (87,910)

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Tax, international tax, inversions, expatriation, symbolic legislation, social norms, multinational corporations

6.

The Limits of Administrative Guidance in the Interpretation of Tax Treaties

Texas Law Review, Vol. 87, 2009, Notre Dame Legal Studies Paper No. 09-02
Number of pages: 74 Posted: 24 Jan 2009 Last Revised: 13 Jan 2010
Michael S. Kirsch
Notre Dame Law School
Downloads 349 (88,775)

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Tax, international tax, treaties, regulations, interpretation, Vienna Convention

7.

Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy

Iowa Law Review, Vol. 89, No. 863, 2004
Number of pages: 77 Posted: 01 Jun 2004
Michael S. Kirsch
Notre Dame Law School
Downloads 334 (93,245)

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tax, taxation, sanctions, alternative sanctions, immigration, shaming

8.

Citizens Abroad and Social Cohesion at Home: Refocusing a Cross-Border Tax Policy Debate

36 Virginia Tax Review 205 (2017)
Number of pages: 57 Posted: 07 Oct 2015 Last Revised: 24 Aug 2017
Michael S. Kirsch
Notre Dame Law School
Downloads 152 (200,855)

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tax, international tax, citizen, citizenship, FATCA, expatriation, exit tax, international, expatriate, bank secrecy, tax havens, foreign income, labor neutrality, migration

9.

Tax Treaties and the Taxation of Services in the Absence of Physical Presence

41 Brook. J. Int'l L. 1143 (2016)
Number of pages: 15 Posted: 21 Apr 2017
Michael S. Kirsch
Notre Dame Law School
Downloads 123 (237,582)

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international tax, tax, telemedicine, telesurgery, cross-border, personal services, citizenship, treaties, globalization, offshoring, outsourcing, labor mobility, technology

10.

Conditioning Citizenship Benefits on Satisfying Citizenship Obligations

2019 U. Ill. L. Rev. (Forthcoming), Notre Dame Legal Studies Paper No. 1920
Number of pages: 46 Posted: 07 Feb 2019
Michael S. Kirsch
Notre Dame Law School
Downloads 84 (307,467)

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citizenship, passport, citizen, tax, child support, social norms, expressive, draft, selective service, enforcement, delinquent, right to travel, FAST Act, due process, tax compliance, collateral compliance, alternative sanctions, FATCA, expatriate