Benjamin Alarie

University of Toronto - Faculty of Law

Osler Chair in Business Law

Jackman Law Building

78 Queen's Park

Toronto, Ontario M5S 2C5

Canada

http://www.law.utoronto.ca/faculty-staff/full-time-faculty/benjamin-alarie

Vector Institute for Artificial Intelligence

  • University of Toronto - Faculty of Law

    • Email
    • Tel: 416-946-8205
    • Fax: 416-978-7899

  • Vector Institute for Artificial Intelligence

SCHOLARLY PAPERS

50

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14,901

CITATIONS

37

Scholarly Papers (50)

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1.

How Artificial Intelligence Will Affect the Practice of Law

Number of pages: 15 Posted: 09 Nov 2017 Last Revised: 29 Nov 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,277 (14,803)

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artificial intelligence, legal research, legal profession, machine learning

2.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,081 (19,146)
Citation 6

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Machine Learning, Artificial Intelligence, Taxation, Tax Law

3.

The Path of the Law: Toward Legal Singularity

Number of pages: 11 Posted: 21 Apr 2016 Last Revised: 28 May 2016
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 787 (30,220)
Citation 1

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singularity, machine learning, tax law

4.

The Legacy of UK Tax Concepts in Canadian Income Tax Law

British Tax Review, Vol. 2008, No. 3, p. 228, 2008
Number of pages: 25 Posted: 17 Apr 2008 Last Revised: 15 Jul 2017
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British Columbia
Downloads 732 (33,371)

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5.

Law in the Future

Number of pages: 6 Posted: 02 Jun 2016
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 645 (39,564)
Citation 1

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future, singularity, law

6.

Regulation by Machine

Number of pages: 7 Posted: 02 Dec 2016 Last Revised: 06 Dec 2016
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 624 (41,359)
Citation 3

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machine learning, artificial intelligence, regulation

7.

Policy Preference Change and Appointments to the Supreme Court of Canada

Osgoode Hall Law Journal, Vol. 47, No. 1, pp. 1-46, 2009
Number of pages: 46 Posted: 18 Sep 2007 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 606 (42,993)
Citation 4

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Judicial Decisionmaking, Empirical Legal Studies, Supreme Court of Canada

8.

Exploring the Source Concept of Income: The Taxation of Poker Winnings in Canada

Number of pages: 43 Posted: 17 Apr 2011 Last Revised: 14 Jun 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 576 (45,971)

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9.

Bet on It: The Taxation of Online Gambling

TAXATION AND VALUATION OF TECHNOLOGY: THEORY, PRACTICE, AND THE LAW, James L. Horvath & David W. Chodikoff, eds., pp. 115-138, Toronto: Irwin Law, 2008
Number of pages: 24 Posted: 31 Oct 2007 Last Revised: 23 Dec 2013
Benjamin Alarie and Alex A. Igelman
University of Toronto - Faculty of Law and Fogler Rubinoff LLP
Downloads 525 (51,723)

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online gambling, taxation, remote gambling, tax

10.

Mutual Misunderstanding in Contract

American Business Law Journal, Vol. 46, No. 4, pp. 531-572, 2009
Number of pages: 42 Posted: 11 Jun 2008 Last Revised: 07 Dec 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 489 (56,563)

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11.

Interventions at the Supreme Court of Canada: Accuracy, Affiliation, and Acceptance

Osgoode Hall Law Journal, Vol. 48, No. 3, pp. 381-410, 2010
Number of pages: 30 Posted: 03 Nov 2009 Last Revised: 18 Aug 2011
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 484 (57,331)

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12.

The Taxation of Winnings from Poker and Other Gambling Activities in Canada

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 4, p. 731, 2011
Number of pages: 34 Posted: 13 Dec 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 466 (60,093)

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gambling, taxation, income, sources, reasonable expectation of profit, Canada

13.

Assessing Tax-Free Savings Accounts: Promises and Pressures

Canadian Tax Journal/ Revue Fiscale Canadienne, Vol. 57, No. 3, 2009
Number of pages: 29 Posted: 15 Dec 2008 Last Revised: 11 Sep 2011
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 450 (62,728)

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14.

Should They All Just Get Along? Judicial Ideology, Collegiality, and Appointments to the Supreme Court of Canada

University of New Brunswick Law Journal, Vol. 58, pp. 73-91, 2007, U Toronto, Legal Studies Research Paper No. 08-05
Number of pages: 19 Posted: 10 Feb 2008 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 444 (63,765)
Citation 4

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judicial appointments, supreme court of canada, judicial decision-making, law and courts

15.

Charter Decisions in the McLachlin Era: Consensus and Ideology at the Supreme Court of Canada

Supreme Court Law Review (2d), Vol. 47, pp. 475-511, 2009
Number of pages: 37 Posted: 16 Apr 2009 Last Revised: 04 Nov 2009
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 403 (71,678)

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16.

Trebilcock on Tax Avoidance

Number of pages: 28 Posted: 02 Oct 2009 Last Revised: 08 Oct 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 371 (78,874)

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17.

Retroactivity and the General Anti-Avoidance Rule

TAX AVOIDANCE IN CANADA, David G. Duff & Harry Erlichman, eds., pp. 197-219, Irwin Law Inc., 2007, U Toronto, Legal Studies Research Paper No. 08-06
Number of pages: 24 Posted: 18 Mar 2008 Last Revised: 15 Apr 2008
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 315 (94,939)

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18.

Price Discrimination in Income Taxation

Downloads 290 (103,933)

Price Discrimination in Income Taxation

Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 31 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 248 (121,881)

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tax avoidance, GAAR, tax expenditures, rule of law, political economy, price discrimination, optimal tax theory

Price Discrimination in Income Taxation

Number of pages: 33 Posted: 17 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 42 (422,694)

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19.

Computational Legal Research and the Advocates of the Future

Number of pages: 7 Posted: 10 Aug 2017
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 263 (115,230)

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20.

Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis

(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Number of pages: 28 Posted: 21 Feb 2015
Benjamin Alarie, Kalmen H. Datt, Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law, University of New South Wales (UNSW), University of Canterbury and ANU Law School
Downloads 255 (119,021)

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advance tax rulings, tax administration, public finance

21.

Is Bigger Always Better? On Optimal Panel Size, with Evidence from the Supreme Court of Canada

U Toronto, Legal Studies Research Paper No. 08-15
Number of pages: 30 Posted: 30 Jun 2008 Last Revised: 14 May 2011
Benjamin Alarie, Andrew James Green and Edward Iacobucci
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 251 (120,932)

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22.

The Taxation of Strike Pay

Canadian Tax Journal, Vol. 54, No. 2, pp. 426-449, 2006
Number of pages: 24 Posted: 01 Oct 2006
Benjamin Alarie and Matthew Sudak
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 233 (130,384)

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income, labour disputes, strikes, tax exemptions, tax policy, unions

23.

Rethinking the Approval of Class Counsel's Fees in Ontario Class Actions

Canadian Class Action Review, Vol. 4, No. 1, pp. 15-46, 2007
Number of pages: 32 Posted: 29 Aug 2007
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 224 (135,492)

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class proceedings, class actions, legal profession

24.

The VAT Treatment of Real and Immovable Property in Canada

THE VAT TREATMENT OF REAL AND IMMOVABLE PROPERTY OF CANADA, pp. 83-121, Robert F. van Brederode, ed., Immovable Property under VAT: A Comparative Global Analysis, 2011
Number of pages: 39 Posted: 28 Apr 2010 Last Revised: 28 May 2011
Benjamin Alarie and Pierre-Pascal Gendron
University of Toronto - Faculty of Law and Humber Institute of Technology & Advanced Learning
Downloads 212 (142,817)

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VAT, tax, sales taxes, value-added taxation, real estate, real property, immovable property

25.

Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings

Canadian Tax Journal, Vol. 53, No. 4, p. 1010, 2006
Number of pages: 28 Posted: 14 Jul 2008
David G. Duff, Sanjana Bhatia and Benjamin Alarie
Peter A. Allard School of Law, University of British Columbia, affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 210 (144,100)

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anti-avoidance, GAAR, statutory interpretation, Supreme Court decisions, tax administration, tax avoidance

26.

Policy Preferences and Expertise in Canadian Tax Adjudication

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 4, 2014, 985-1027
Number of pages: 44 Posted: 15 Jul 2012 Last Revised: 24 Feb 2015
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 204 (148,103)

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judicial decision-making, administrative law, policy preferences, judicial attributes

27.

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Downloads 203 (148,758)

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Number of pages: 38 Posted: 14 Jul 2011 Last Revised: 25 Jan 2012
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 155 (189,369)

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Judges Empirical Analysis

The Power of the Chief Justice: Choosing Panels on the Supreme Court of Canada

Number of pages: 38 Posted: 24 Jan 2012
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 48 (399,879)

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28.

Remedies and Alternative Contracts

American Business Law Journal, Vol. 44, No. 4, pp. 639-671, 2007
Number of pages: 33 Posted: 27 Jun 2007 Last Revised: 09 Mar 2011
Benjamin Alarie and Jim Dinning
University of Toronto - Faculty of Law and University of Toronto
Downloads 201 (150,131)

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remedies, contracts, law and economics, optional performance, alternative contracts

29.

The Challenge of Tax Avoidance for Social Justice in Taxation

H.P. Gaisbauer et al. (eds.), Philosophical Explorations of Justice and Taxation (Springer International, 2015), 83-98.
Number of pages: 16 Posted: 12 Feb 2015 Last Revised: 13 Feb 2015
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 187 (160,507)

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tax avoidance, social justice, taxation

30.

Tax Aspects of Canadian Fiscal Federalism

Number of pages: 47 Posted: 09 Oct 2010
Benjamin Alarie and Richard M. Bird
University of Toronto - Faculty of Law and University of Toronto - Joseph L. Rotman School of Management
Downloads 183 (163,694)
Citation 2

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31.

Kingstreet Investments: Taking a Pass on the Defence of Passing On

Canadian Business Law Journal, Vol. 46, No. 1, pp. 36-49, 2008, U Toronto, Legal Studies Research Paper No. 1023789
Number of pages: 19 Posted: 23 Oct 2007 Last Revised: 17 Sep 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 176 (169,497)

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restitution, passing on, irrelevance

32.

Executive Compensation and Tax Policy: Lessons for Canada from the Experience of the United States in the 1990s

University of Toronto Faculty of Law Review, Vol. 61, No. 1, 2003
Number of pages: 40 Posted: 06 Jun 2008
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 159 (185,038)

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33.

Docket Control at the Supreme Court of Canada: What's Behind the Screen?

Number of pages: 41 Posted: 22 Jul 2014 Last Revised: 27 Aug 2014
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 142 (203,144)

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34.

Review of Donald R. Songer, 'The Transformation of the Supreme Court of Canada: An Empirical Examination' (University of Toronto Press, 2008)

University of Toronto Law Journal, 2009, U Toronto, Legal Studies Research Paper No. 09-07
Number of pages: 8 Posted: 04 Jul 2009 Last Revised: 17 Sep 2009
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 134 (212,909)

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35.

Tax Policy, Capital Structure and Income Trusts

Canadian Business Law Journal, Vol. 45, No. 1, pp. 1-19, 2007
Number of pages: 19 Posted: 04 Jun 2008
Benjamin Alarie and Edward Iacobucci
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 129 (219,356)

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36.

The Reasonable Justice: An Empirical Analysis of Justice Frank Iacobucci's Career on the Supreme Court of Canada

University of Toronto Law Journal, Vol. 57, p. 195, 2007
Number of pages: 32 Posted: 07 Sep 2007
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 122 (228,840)

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attitudinal model, law and courts, judging, decision-making

37.

Accumulating Wisdom: An Updated Empirical Examination of Class Counsel's Fees in Ontario Class Actions

(2014) 9(2) Canadian Class Action Review 355-84
Number of pages: 29 Posted: 07 Dec 2013 Last Revised: 04 Mar 2014
Benjamin Alarie and Peter Flynn
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 120 (231,636)
Citation 1

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38.

Legislated Interpretation and Tax Avoidance in Canadian Income Tax Law

Number of pages: 29 Posted: 13 May 2018
David G. Duff and Benjamin Alarie
Peter A. Allard School of Law, University of British Columbia and University of Toronto - Faculty of Law
Downloads 110 (246,695)

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39.

Copthorne Holdings and the Future of the General Anti-Avoidance Rule

Number of pages: 62 Posted: 19 Jan 2012
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 92 (278,198)

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40.

An Income-Contingent Financing Program for Ontario

TAKING PUBLIC UNIVERSITIES SERIOUSLY, Frank Iacobucci & Carolyn Tuohy, eds., University of Toronto Press, 2005
Number of pages: 43 Posted: 20 Mar 2008
Benjamin Alarie and David G. Duff
University of Toronto - Faculty of Law and Peter A. Allard School of Law, University of British Columbia
Downloads 90 (282,068)

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41.

State Regulatory Competition and the Threat to Corporate Governance

THE ART OF THE STATE: GOVERNANCE IN A WORLD WITHOUT FRONTIERS, thomas Courchene and Donald Savoie, eds., pp. 165-184, Montreal: Institute for Research on Public Policy, 2003
Number of pages: 20 Posted: 11 Mar 2008
Ronald Daniels and Benjamin Alarie
affiliation not provided to SSRN and University of Toronto - Faculty of Law
Downloads 87 (288,191)

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42.

National Report Canada

TAX COMPLIANCE COSTS FOR COMPANIES IN AN ENLARGED EUROPEAN COMMUNITY, Michael Lang et al., eds., pp. 133-156, Linde Verlag, 2008
Number of pages: 23 Posted: 10 Mar 2008 Last Revised: 12 Apr 2008
Benjamin Alarie and Alan Macnaughton
University of Toronto - Faculty of Law and University of Waterloo - School of Accounting and Finance
Downloads 87 (288,191)

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43.

Quantitative Analysis of Judicial Voting

Number of pages: 40 Posted: 26 Dec 2017
Benjamin Alarie and Andrew James Green
University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 83 (296,680)

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judicial decision-making, votes, voting, attitudinal, strategic, judicial preferences

44.

The Importance of Family Resemblance: 'Series of Transactions' After Copthorne

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 1, 2014
Number of pages: 42 Posted: 21 Sep 2013 Last Revised: 07 Mar 2014
Benjamin Alarie and Julia Lockhart
University of Toronto - Faculty of Law and Independent
Downloads 59 (357,515)

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Series of transactions, statutory interpretation, GAAR, butterfly transactions, purpose

45.

Data Analytics and Tax Law

Number of pages: 25 Posted: 25 Jun 2019
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 48 (392,918)

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machine learning, tax, taxation, tax law, big data, data analytics

46.

Turning Standards into Rules Part 1: Using Machine Learning to Predict Tax Outcomes

182 DTR 10 (Bloomberg BNA) 2018
Number of pages: 2 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 31 (459,948)

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machine-learning, tax, legal prediction

47.

Turning Standards into Rules Part 2: How Do Financial Risk Factors Affect Debt vs. Equity Determinations?

(2018) 233 DTR 10 (Bloomberg BNA)
Number of pages: 3 Posted: 06 Jun 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 15 (548,013)

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machine-learning, financial instruments, debt versus equity, characterization

48.

Turning Standards into Rules — Part 3: Behavioral Control Factors in Employee vs. Independent Contractor Decisions

(2018) 242 DTR 15 (Bloomberg BNA)
Number of pages: 3 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 12 (566,276)
Citation 2

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machine-learning, worker classification, characterization, gig economy

49.

Turning Standards into Rules Part 4: Machine Learning and Economic Substance

(2018) 249 DTR 11 (Bloomberg BNA)
Number of pages: 3 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 9 (584,965)

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machine-learning, economic substance, tax avoidance

50.

Turning Standards into Rules — Part 5: Weighing the Factors in Capital Gains vs. Ordinary Income Decisions

(2019) 9 DTR 16 (Bloomberg BNA)
Number of pages: 2 Posted: 22 May 2019
Benjamin Alarie
University of Toronto - Faculty of Law
Downloads 5 (610,965)

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machine-learning, capital gains, real estate, classification