Diane M. Ring

Boston College - Law School

Associate Dean of Faculty

885 Centre Street

Newton, MA 02459-1163

United States

  • Boston College - Law School

SCHOLARLY PAPERS

29

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22

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34

Scholarly Papers (29)

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1.

Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis

Boston College Law School Legal Studies Research Paper No. 527, March 2020
Number of pages: 90 Posted: 18 Mar 2020 Last Revised: 10 Apr 2020
Hiba Hafiz, Shu-Yi Oei, Diane M. Ring and Natalya Shnitser
Boston College Law School, Duke University School of Law, Boston College - Law School and Boston College - Law School
Downloads 4,005 (5,204)
Citation 29

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regulation, pandemic, coronavirus, social insurance, family medical leave act, labor and employment law, tax policy, financial regulation, systemic risk, federal reserve

2.

International Tax Relations: Theory and Implications

Tax Law Review, Vol. 60, p. 83, 2007, Boston College Law School Research Paper No. 97
Number of pages: 72 Posted: 10 May 2006 Last Revised: 15 Jul 2010
Diane M. Ring
Boston College - Law School
Downloads 1,541 (23,741)
Citation 1

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international relations, international tax, double taxation, treaties, regimes

3.

Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?

Boston College Law School Legal Studies Research Paper
Number of pages: 7 Posted: 19 Jan 2018 Last Revised: 27 Mar 2019
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 1,261 (31,923)

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Worker classification, Taxation, Section 199A, tax reform, independent contractor, future of work, employment law, labor law

4.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 1,236 (32,859)
Citation 3

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sharing economy, collaborative consumption, peer-to-peer economy, 1099 economy, taxation, tax compliance, information reporting, occupancy taxes, Uber, Airbnb, Lyft, TaskRabbit, regulation

5.

Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008, Univ. of Wisconsin Legal Studies Research Paper No. 1057
Number of pages: 13 Posted: 14 Feb 2008 Last Revised: 15 Jul 2010
Allison Christians, Steven Dean, Diane M. Ring and Adam H. Rosenzweig
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 947 (47,972)

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taxation, international law, international relations, globalization, law and institutions, global governance

6.

Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World

33 Fordham Int'l L. J. 649 (2010), Boston College Law School Legal Studies Research Paper No. 185
Number of pages: 69 Posted: 27 Jan 2010 Last Revised: 08 Sep 2014
Diane M. Ring
Boston College - Law School
Downloads 889 (52,320)

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Taxation, OECD Model Treaty, International organizations

7.

The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums

Columbia Journal of Tax Law, Vol. 8, 2017, Tulane Public Law Research Paper No.16-4, Boston College Law School Legal Studies Research Paper, No. 391
Number of pages: 73 Posted: 12 Feb 2016 Last Revised: 03 Mar 2017
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 887 (52,483)
Citation 1

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sharing economy, 1099 economy, gig economy, Uber, lyft, peer to peer consumption, ridesharing, taxation, tax policy, tax administration, labor law, empirical legal studies, law & society, law in action, cyberspace, internet, qualitative analysis, content analysis

8.

What's at Stake in the Sovereignty Debate?: International Tax and the Nation-State

Virginia Journal of Int'l Law, Vol. 49, No. 1, 2008, Boston College Law School Legal Studies Research Paper No. 153
Number of pages: 61 Posted: 16 Apr 2008 Last Revised: 15 Jul 2010
Diane M. Ring
Boston College - Law School
Downloads 784 (62,126)
Citation 1

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Tax, International Tax, International Institutions, International Relations, Sovereignty, Tax Policy, Democratic Deficit, Globalism, Transnational Networks, Law and Politics, International Political Economy

9.

Leak-Driven Law

UCLA Law Review, Vol. 65, 2018, Tulane Public Law Research Paper No. 17-1, Boston College Law School Legal Studies Research Paper No. 442
Number of pages: 79 Posted: 16 Feb 2017 Last Revised: 22 Jul 2017
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 697 (72,433)
Citation 2

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transparency, banks, secrecy, whistleblowers, Panama Papers, FATCA, ICIJ, journalists, intelligence, WikiLeaks, cyber, tax compliance, international tax, OECD, European Union, exchange of information, common reporting standard, social welfare, tax administration, offshore tax enforcement

10.

One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage

Boston College Law Review, Vol. 44, p. 79, 2002, Harvard Public Law Working Paper No. 67, Boston College Law School Research Paper No. 2002-05
Number of pages: 99 Posted: 19 Jun 2003
Diane M. Ring
Boston College - Law School
Downloads 672 (75,836)
Citation 9

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11.

Democracy, Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation

Florida Tax Review, Vol. 9, p. 555, 2009, Boston College Law School Legal Studies Research Paper No. 171
Number of pages: 42 Posted: 29 Jan 2009 Last Revised: 15 Jul 2010
Diane M. Ring
Boston College - Law School
Downloads 569 (93,547)
Citation 2

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tax competition, tax rules, taxation, tax policy

12.

Tax Issues in the Sharing Economy: Implications for Workers

Forthcoming, Cambridge Handbook on the Law of the Sharing Economy (Nestor M. Davidson, Michele Finck & John J. Infranca, eds.), Boston College Law School Legal Studies Research Paper No. 480
Number of pages: 18 Posted: 10 May 2018 Last Revised: 15 May 2018
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 546 (98,524)
Citation 1

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employee, independent contractor, worker classification, sharing economy, gig economy, Uber, TaskRabbit, taxation, Airbnb, 1099-K

13.

Horizontal Equity Revisited

Downloads 490 (112,429)
Citation 1

Horizontal Equity Revisited

THE PROPER TAX BASE: STRUCTURAL FAIRNESS FROM AN INTERNATIONAL AND COMPARATIVE PERSPECTIVE, Yariv Brauner and Martin J. McMahon Jr., eds., Kluwer International Publishing, 2012, Boston College Law School Legal Studies Research Paper No. 244
Number of pages: 20 Posted: 17 Sep 2011 Last Revised: 27 Sep 2011
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 307 (188,871)

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tax policy, horizontal equity, vertical equity, taxation

Horizontal Equity Revisited

Florida Tax Review, Vol. 13, No. 3, 2012, Boston College Law School Legal Studies Research Paper 293
Number of pages: 30 Posted: 05 Mar 2013 Last Revised: 28 Mar 2013
James R. Repetti and Diane M. Ring
Boston College - Law School and Boston College - Law School
Downloads 183 (313,245)

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14.

Human Equity? Regulating the New Income Share Agreements

68 Vanderbilt Law Review, Vol. 681 (2015), Tulane Public Law Research Paper No. 14-10, Boston College Law School Legal Studies Research Paper No. 332
Number of pages: 80 Posted: 17 Jul 2014 Last Revised: 22 Apr 2015
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 488 (112,982)
Citation 1

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Income Share Agreements, Human Equity, Human Capital Contracts, Regulation, Regulation by Analogy, Pave, Upstart, Fantex, Lumni, Thirteenth Avenue Funding, Rubio-Petri Legislation, Income-Contingent Loans, Student Loans, Taxation, Bankruptcy, Securities, Consumer Protection

15.

On the Frontier of Procedural Innovation: Advance Pricing Agreements and the Struggle to Allocate Income for Cross Border Taxation

Michigan Journal of International Law, Vol. 21, pp. 143-234, 2000, Boston College Law School Research Paper No. 2000-12
Number of pages: 93 Posted: 29 Jul 2005
Diane M. Ring
Boston College - Law School
Downloads 410 (138,606)
Citation 3

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administrative law policy, regulatory regimes, regulatory reform, advance pricing agreement program, APA program, administrative state

16.

Beyond Bribery: Exploring the Intimate Interconnections Between Corruption and Tax Crimes

Diane Ring & Costantino Grasso, Beyond Bribery: Exploring the Intimate Interconnections Between Corruption and Tax Crimes, 85 Law and Contemporary Problems 1-47 (2023), Boston College Law School Legal Studies Research Paper No. 595
Number of pages: 47 Posted: 28 Feb 2023 Last Revised: 17 Apr 2023
Diane M. Ring and Costantino Grasso
Boston College - Law School and Manchester Metropolitan University
Downloads 279 (210,118)

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tax, corruption, fraud, tax crime, bribery, ethics

17.

The New 'Human Equity' Transactions

5 Cal. L. Rev. Circuit 266 (2014), Boston College Law School Legal Studies Research Paper No. 315, Tulane Public Law Research Paper No. 13-20
Number of pages: 12 Posted: 13 Nov 2013 Last Revised: 26 Jul 2014
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 271 (216,464)
Citation 3

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Tax, Taxation, Tax Policy, Business Entities, Corporations, Debt, Equity, Ownership, Human Capital, Lending, Human Equity, Fantex, Upstart

18.

Tax Law's Workplace Shift

Boston University Law Review, Vol. 100, No. 2, Boston College Law School Legal Studies Research Paper No. 506
Number of pages: 67 Posted: 03 Dec 2018 Last Revised: 25 Mar 2020
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 267 (219,675)
Citation 1

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99A, Tax Cuts And Jobs Act, Tax Reform, Worker Classification, Independent Contractors, Employees, Labor Law

19.

When Data Comes Home: Next Steps in International Taxation's Information Revolution

McGill Law Journal, Vol. 64, No. 4, Boston College Law School Legal Studies Research Paper No. 540
Number of pages: 57 Posted: 11 Sep 2020 Last Revised: 03 Dec 2020
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 246 (238,134)

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international tax, data, information exchange, cross-border taxation, information revolution, leaks, BEPS, CbC, FATCA, tax competition, transparency and disclosure, tax treaties. data protection, tax administration, administrative capacity, automatic exchange of information, coronavirus, digital tax

20.

'Slack' in the Data Age

73 Alabama Law Rev. 47 (2021), Boston College Law School Legal Studies Research Paper No. 561
Number of pages: 62 Posted: 28 Apr 2021 Last Revised: 12 Jan 2022
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 242 (242,086)

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data, surveillance, big data, privacy, algorithm, enforcement, leniency, bias, race, latitude, equity, flexibility, forbearance, information, personalization, targeted enforcement, slack, under enforcement, mercy

21.

The Promise of International Tax Scholarship and its Implications for Research Design, Theory and Methodology

St. Louis University Law Journal, Vol. 55, No.1, pp. 307-330, Fall 2010, Boston College Law School Legal Studies Research Paper No. 200
Number of pages: 22 Posted: 18 Jul 2010 Last Revised: 20 Sep 2011
Diane M. Ring
Boston College - Law School
Downloads 238 (246,109)

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22.

THE CONFLICTUAL CORE OF GLOBAL TAX COOPERATION

Boston College Law School Legal Studies Research Paper No. 633, Duke Law School Public Law & Legal Theory Series No. 2024-46
Number of pages: 72 Posted: 17 Jul 2024
Diane M. Ring and Shu-Yi Oei
Boston College - Law School and Duke University School of Law
Downloads 231 (253,213)

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23.

Why Happiness?: A Commentary on Griffith's Progressive Taxation and Happiness

Number of pages: 12 Posted: 21 Apr 2005
Diane M. Ring
Boston College - Law School
Downloads 222 (263,007)

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Progressive taxation, happiness, progressivity, redistribution

24.

The Importance of Qualitative Research Approaches to Gig Economy Taxation

Deepa Das Acevedo, ed., Beyond the Algorithm: Qualitative Insights for Gig Work Regulation (Cambridge University Press, 2020), Boston College Law School Legal Studies Research Paper No. 524
Number of pages: 18 Posted: 14 Jan 2020 Last Revised: 04 Mar 2021
Shu-Yi Oei and Diane M. Ring
Duke University School of Law and Boston College - Law School
Downloads 201 (288,371)

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gig economy, qualitative research methods, taxation, tax policy, worker classification, independent contractor, Uber, employment law, labor law

25.

Silos and First Movers in the Sharing Economy Debates

13(1) Law & Ethics of Human Rights 61-96 (2019)
Number of pages: 40 Posted: 17 May 2018 Last Revised: 08 Jul 2019
Diane M. Ring
Boston College - Law School
Downloads 161 (351,058)

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Sharing Economy, Platform Economy, Gig Economy, Worker Classification, Employee, Independent Contractor, Tax, Labor Law, Silos, Uber, Lyft

26.

When International Tax Agreements Fail at Home: A U.S. Example

Brooklyn Journal of International Law, Forthcoming, Boston College Law School Legal Studies Research Paper No. 423
Number of pages: 44 Posted: 22 Oct 2016 Last Revised: 19 Nov 2016
Diane M. Ring
Boston College - Law School
Downloads 148 (376,517)

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taxation, international taxation, treaties, international relations, BEPS, ratification, OECD, political economy, domestic politics, international cooperation

27.

Corporate Migrations and Tax Transparency and Disclosure

62 St. Louis. U. L. J. 175 (2017)
Number of pages: 18 Posted: 25 May 2018
Diane M. Ring
Boston College - Law School
Downloads 139 (395,419)

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tax, transparency, disclosure, country by country reporting, automatic exchange, beneficial ownership, corporate migration, international tax reform

28.

Testimony for Hearing 'Cross-border Rx: Pharmaceutical Manufacturers and U.S. International Tax Policy'

Boston College Law School Legal Studies Research Paper No. 610
Number of pages: 12 Posted: 19 May 2023 Last Revised: 10 Oct 2023
Diane M. Ring
Boston College - Law School
Downloads 85 (560,739)

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Testimony, Senate Finance Committee, Pharmaceutical, Offshore Profits, GILTI, Pillar 2, Global Minimum Tax, OECD, TCJA, CAMT, QDMTT, UTPR, Effective Tax Rates, ETR

29.

Transparency and Disclosure

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, ISBN 978-92-1-159111-8
Posted: 02 Nov 2017
Diane M. Ring
Boston College - Law School

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tax, transparency, disclosure, exchange of information, CbC, BEPS, international tax, developing countries