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

8

DOWNLOADS
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3,629

CITATIONS
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Top 24,088

in Total Papers Citations

11

Scholarly Papers (8)

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 787 (19,519)

Abstract:

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 653 (26,030)
Citation 4

Abstract:

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 542 (36,468)

Abstract:

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 377 (57,216)

Abstract:

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 310 (68,589)
Citation 1

Abstract:

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 305 (72,991)
Citation 1

Abstract:

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 238 (81,345)
Citation 5

Abstract:

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

8.

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

Virginia Tax Review, Forthcoming
Number of pages: 50 Posted: 07 Oct 2015 Last Revised: 29 Oct 2016
Michael S. Kirsch
Notre Dame Law School
Downloads 0 (197,973)

Abstract:

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