Diane M. Ring

Boston College - Law School

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

21

DOWNLOADS
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8,790

CITATIONS
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SSRN RANKINGS

Top 20,830

in Total Papers Citations

14

Scholarly Papers (21)

1.

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 1,120 (13,730)
Citation 2

Abstract:

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

2.

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 653 (29,854)

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

3.

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 564 (33,484)
Citation 1

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Taxation, OECD Model Treaty, International organizations

4.

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 480 (47,778)
Citation 4

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5.

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 414 (47,663)
Citation 4

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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

6.

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 400 (18,251)

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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

7.
Downloads 322 ( 84,152)

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 229 (120,369)

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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 93 (255,591)

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8.

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 285 (80,245)
Citation 3

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

9.

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 280 (80,529)

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tax competition, tax rules, taxation, tax policy

10.

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 224 (71,263)

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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

11.

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 168 (140,266)

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

12.

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 155 (162,127)

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Progressive taxation, happiness, progressivity, redistribution

13.

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 128 (183,800)

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14.

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 0 (374,238)

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

15.

Silos and First Movers in the Sharing Economy Debates

Number of pages: 40 Posted: 17 May 2018
Diane M. Ring
Boston College - Law School
Downloads 0 (328,563)

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

16.

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 0 (298,273)

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

17.

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
Shu-Yi Oei and Diane M. Ring
Boston College Law School and Boston College - Law School
Downloads 0 (24,114)

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

18.

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

19.

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 0 (62,288)

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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

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 0 (270,398)

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

21.

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 0 (34,821)

Abstract:

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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