3501 Sansom Street
Philadelphia, PA 19104
United States
University of Pennsylvania Law School
SSRN RANKINGS
in Total Papers Downloads
State & federal taxation, Internet sales, taxing software in the cloud, hosting out-of-state servers, nexus, foreign income taxation, international transactions, income allocation among jurisdictions, defining a permanent establishment, collecting tax judgments in foreign court, int’l tax neutrality
Income taxation, blockchain, smart contracts, The Ethereum Platform, blockchain forks, classification, Foreign Account Tax Compliance Act, FATCA, enforcement, taxation of owners, taxation of the entity, cryptocurrency, artificial intelligence
Taxation, securities, corporate finance, digital tokens, bitcoins, block chain, e-commerce, bearer instruments, virtual currencies, taxation, DAO token, tax treatment of tokens, tokens as equity, issuer obligations
law & economics, income taxation, securities registration, cryptocurrency, blockchain, Internal Revenue Service, IRS, Securities & Exchange Commission, SEC, location of economic activity, business entities, proof of work, PoW, proof of stake, PoS, decentralized autonomous organization, DAO
Taxation, administrative law, administrative rules and regulations, Administrative Procedure Act, Treasury Regulation, judicial deference to IRS rulemaking, Chevron doctrine, Home Concrete, APA, Mayo Foundation
Taxation, administrative law, administrative rules and regulations, judicial deference to IRS rulemaking, IRS legislative regulations, IRS interpretive regulations, IRS rulings, retroactive rules, good cause exception
Income Taxation, State Income Tax, Arthur Laffer, Causation of Relative Decline in Gross State Product, Causation, Statistical Correlation, State Economies, State GDP
Taxation, Internal Revenue Code section 6662(h), section 6659, statutory interpretation, valuation, basis, overvaluation, penalties, tax shelters without economic substance
