Diane M. Ring

Boston College - Law School

Associate Dean of Faculty

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 3,278

SSRN RANKINGS

Top 3,278

in Total Papers Downloads

12,134

SSRN CITATIONS
Rank 21,694

SSRN RANKINGS

Top 21,694

in Total Papers Citations

9

CROSSREF CITATIONS

30

Scholarly Papers (24)

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, Boston College Law School, Boston College - Law School and Boston College - Law School
Downloads 1,883 (8,824)

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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 1,315 (15,583)

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

3.

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
Boston College Law School and Boston College - Law School
Downloads 1,113 (20,003)
Citation 2

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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

4.

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
Boston College Law School and Boston College - Law School
Downloads 1,085 (20,784)

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

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
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 787 (32,958)

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

6.

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
Boston College Law School and Boston College - Law School
Downloads 730 (36,572)
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

7.

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 722 (37,070)

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Taxation, OECD Model Treaty, International organizations

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 566 (51,191)
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.

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 533 (55,225)
Citation 9

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10.

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
Boston College Law School and Boston College - Law School
Downloads 495 (60,603)

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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

11.

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
Boston College Law School and Boston College - Law School
Downloads 417 (74,715)
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

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
Boston College Law School and Boston College - Law School
Downloads 377 (84,526)

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

13.

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 365 (87,217)
Citation 1

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tax competition, tax rules, taxation, tax policy

14.

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 354 (90,346)
Citation 2

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

15.
Downloads 351 ( 91,263)
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 248 (131,973)

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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 103 (279,710)

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16.

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
Boston College Law School and Boston College - Law School
Downloads 210 (155,567)
Citation 2

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

17.

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

Boston College Law Review, Vol. 45, No. 5, p. 1413-1424, 2004
Number of pages: 12 Posted: 21 Apr 2005
Diane M. Ring
Boston College - Law School
Downloads 174 (184,688)

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Progressive taxation, happiness, progressivity, redistribution

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
Boston College Law School and Boston College - Law School
Downloads 162 (196,345)
Citation 1

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

19.

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 154 (204,937)

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20.

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 105 (274,264)

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

21.

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 99 (285,456)

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

22.

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 86 (312,008)

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

23.

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, Forthcoming), Boston College Law School Legal Studies Research Paper No. 524
Number of pages: 18 Posted: 14 Jan 2020 Last Revised: 03 Feb 2020
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 51 (410,742)

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

24.

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