David Elkins

Netanya College School of Law

Professor

Israel

  • Netanya College School of Law

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 18,126

SSRN RANKINGS

Top 18,126

in Total Papers Downloads

3,933

SSRN CITATIONS

6

CROSSREF CITATIONS

4

Scholarly Papers (20)

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1.

Horizontal Equity as a Principle of Tax Theory

Yale Law & Policy Review, Vol. 24, pp. 43-90, 2006
Number of pages: 48 Posted: 28 Mar 2006
David Elkins
Netanya College School of Law
Downloads 978 (32,740)
Citation 5

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tax, tax policy, tax theory, equity, horizontal equity, equality, vertical equity, efficiency, economic efficiency, equal protection, Rawls, Nozick, Dworkin

2.

Consumption Taxation in Rawls' Theory of Justice

29 Cornell Journal of Law and Public Policy __ 2019, Forthcoming
Number of pages: 102 Posted: 25 Apr 2019
David Elkins
Netanya College School of Law
Downloads 376 (110,421)

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Rawls, Tax, Taxation, Consumption Taxation, Income Taxation

3.

Tax Consequences of Shareholders' Rent-Free Use of Corporate Property

FIU Law Review, Vol. 5, No. 42, 2010
Number of pages: 51 Posted: 05 Dec 2010 Last Revised: 12 Aug 2021
David Elkins
Netanya College School of Law
Downloads 252 (168,211)

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tax, taxation, corporate taxation, dividend, Dean, corporation, shareholder, rent-free, interest-free, interest-free loans, 7872, interest, rent, Dickman, gross income, income tax, income, integration, partial integration

4.

Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice

BYU Journal of Public Law, Vol. 21, No. 267, 2007
Number of pages: 71 Posted: 04 Sep 2007
David Elkins
Netanya College School of Law
Downloads 250 (169,457)

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Rawls, justice, distributive justice, redistribution, social justice, global, global justice, cosmopolitanism, libertarianism, international, needs, benefit theory, choice, responsibility, moral duty, national association, original position, altruism

5.

The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities

Florida Tax Review, Vol. 10, No. 5, p. 375, 2010
Number of pages: 33 Posted: 05 Jan 2011 Last Revised: 12 Jan 2011
David Elkins
Netanya College School of Law
Downloads 230 (183,522)
Citation 1

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tax, income tax, realization, mark to market, haig, simons, lock-in, liquidity, valuation, accrual, capital gain, stock market, tax planning, straddle, constructive sale, wash sale, cherry picking, losses, capital losses, deductibilty, deferral

6.

The Merits of Tax Competition in a Globalized Economy

Indiana Law Journal, Vol. 91, No. 905, 2016
Number of pages: 50 Posted: 12 May 2016 Last Revised: 14 Jun 2016
David Elkins
Netanya College School of Law
Downloads 224 (188,110)

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tax, taxation, international, international taxation, globalization, efficiency, welfare, global welfare, hayek, OECD, competition, tax competition, investment, ring fencing, race to the bottom, BEPS, base erosion, profit shifting, distributive justice, international poverty, global poverty, poverty

7.

The Case Against Income Taxation of Multinational Enterprises

Virginia Tax Review, Vol. 36, p. 143, 2017
Number of pages: 62 Posted: 23 Aug 2017
David Elkins
Netanya College School of Law
Downloads 223 (188,912)

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tax, taxation, international, international taxation, globalization, efficiency, welfare, global welfare, competition, tax competition, investment, race to the bottom, BEPS, base erosion, profit shifting, distributive justice, income tax, tax base, corporations, agency cost, transfer pricing

8.

The Myth of Corporate Tax Residence

Columbia Journal of Tax Law, Vol. 9, No. 1, 2017
Number of pages: 39 Posted: 21 Nov 2017
David Elkins
Netanya College School of Law
Downloads 211 (199,081)

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tax, taxation, international, international taxation, corporation, corporate taxation, residence, corporate residence, ability-to-pay, distributive justice, Kant

9.

Taxation of Supernormal Returns

Tax Lawyer, Vol. 62, No. 1, Fall 2008, SMU Dedman School of Law Legal Studies Research Paper No. 00-40
Number of pages: 25 Posted: 24 Apr 2009
David Elkins and Christopher H. Hanna
Netanya College School of Law and Southern Methodist University - Dedman School of Law
Downloads 206 (203,521)

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10.

Taxation and the Terms of Justice

University of Toledo Law Review, Vol. 41, pp. 73-105, Fall 2009
Number of pages: 33 Posted: 04 Mar 2010
David Elkins
Netanya College School of Law
Downloads 205 (204,465)

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Tax, Taxation, Tax Theory, Tax Policy, Justice, Hobbes, Benefit Theory, Sacrifice Theory, Redistribution, Adam Smith, Mill, Public Goods, Taxonomy, Commutative, Distributive, Punitive, Restitutive, Pareto, Transactional Justice, Distributive Justice, Nozick, Cognitive Imperfection, Social Security

11.

Redistributive Taxation and the Constitutional Protection of Property

BRIDGING A SEA: CONSTITUTIONAL AND SUPERNATIONAL LIMITATIONS TO TAXING POWERS OF THE STATES ACROSS THE MEDITERRANEAN SEA, Joseph Edrey, Marco Greggi, eds., pp. 241-275, 2010
Number of pages: 36 Posted: 16 Apr 2010
David Elkins
Netanya College School of Law
Downloads 137 (286,817)

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tax, property, taking, epstein, locke, nozick, rawls, hobbes, mill, john stuart mill, smith, adam smith, redistribution, judicial review, taxing power, fifth amendment, political question, political question doctrine, positivism, bentham, natural right, justiciability, nonjusticiability

12.

Taxation of Barter Transactions: Theory, Combination Transactions, and Interest-Free Loans

Taxation of Barter Transactions: Theory, Combination Transactions, and Interest-Free Loans (Tel Aviv 2012), SMU Dedman School of Law Legal Studies Research Paper No. 116
Number of pages: 21 Posted: 17 Oct 2012 Last Revised: 27 Feb 2013
David Elkins
Netanya College School of Law
Downloads 103 (351,572)

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tax, barter, income, deduction, interest, loan, Israel, interest-free, interest-free loan

13.

Unfinished Symphony: A Comparison of the Tax Treatment of Interest-Free Loans from Corporations to Their Shareholders in the United States and Israel

International Lawyer, 2006
Number of pages: 42 Posted: 14 Sep 2006
David Elkins
Netanya College School of Law
Downloads 97 (365,600)

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tax, income tax, gross income, deduction, corporate taxation, corporation, dividend, loan, interest, barter, 7872, Israel

14.

A Scalar Conception of Tax Residence for Individuals

Virginia Tax Review, Vol. 41, 2021
Number of pages: 45 Posted: 22 Jul 2021 Last Revised: 23 Sep 2021
David Elkins
Netanya College School of Law
Downloads 89 (385,594)

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taxation, international taxation, residence

15.

The Right and the Good: Taxing Rights, Value Creation, and the Rhetoric of International Taxation

24 Florida Tax Review, Forthcoming
Number of pages: 57 Posted: 24 Jun 2020
David Elkins
Netanya College School of Law
Downloads 88 (388,313)

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Tax, International Taxation, Right, Good, Locke, Neo-Lockean

16.

Taxing Income Under Inflationary Conditions: The Israeli Experience

Southern Methodist University Law Review, Vol. 60, No. 2, p. 363, 2007
Number of pages: 20 Posted: 18 Oct 2007
David Elkins
Netanya College School of Law
Downloads 80 (410,898)

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tax, income, income tax, inflation, Israel, real income

17.

A Critical Reassessment of the Role of Neutrality in International Taxation

Northwestern Journal of International Law & Business, Vol. 40, No. 1, 2019
Number of pages: 45 Posted: 11 Dec 2019
David Elkins
Netanya College School of Law
Downloads 64 (463,138)

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tax, international tax, international taxation, neutrality, efficiency, allocative efficiency, pigou, pigouvian tax, pigouvian taxation

18.

The Integration and Dis-Integration of the Corporate Tax Regime

Mich. St. L. Rev.: MSLR Forum (November 17, 2021)
Number of pages: 9 Posted: 07 Jan 2022
David Elkins
Netanya College School of Law
Downloads 47 (532,240)

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taxation, corporate taxation

19.

The Elusive Definition of Corporate Tax Residence

St. Louis University Law Journal, Vol. 62, p. 219, 2017
Number of pages: 18 Posted: 14 May 2018
David Elkins
Netanya College School of Law
Downloads 42 (556,230)

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tax, taxation, international, international taxation, corporation, corporate taxation, residence, corporate residence, place of incorporation, control, management, control and management, central management and control

20.

Punishing the Victim: IRC ยง162(m) and the Limitation on Deducting Executive Compensation

Cornell J. L. & Pub. Pol'y, The Issue Spotter (2020), Forthcoming
Number of pages: 4 Posted: 11 May 2020 Last Revised: 18 May 2020
David Elkins
Netanya College School of Law
Downloads 31 (616,302)

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income tax, deductions, corporate governance, executive compensation, punishing the victim