Rachelle Holmes Perkins

George Mason University School of Law

Associate Professor of Law

3301 Fairfax Drive

Arlington, VA 22201

United States

SCHOLARLY PAPERS

7

DOWNLOADS

874

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (7)

1.

The Tax Lawyer as Gatekeeper

University of Louisville Law Review, Vol. 49, No. 2, pp. 185-230, 2010, George Mason Law & Economics Research Paper No. 14-39
Number of pages: 47 Posted: 30 Aug 2014
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 162 (345,532)

Abstract:

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compliance monitoring, compliant advisors, disclosure, due diligence, gatekeeper, IRS, list maintenance, misconduct prevention, more-likely-than-not reporting standard, opinion, penalty, professional responsibility, return, tax advisor, whistleblowing

2.

AI Now

Temple Law Review,Vol. 97, Forthcoming, George Mason Legal Studies Research Paper No. LS 24-14
Number of pages: 47 Posted: 24 May 2024
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 140 (391,275)

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generative artificial intelligence, artificial intelligence, AI, legal education, legal tech, emerging tech, law faculty, law school

3.

Salience and Sin: Designing Taxes in the New Sin Era

Brigham Young University Law Review, No. 1, pp.143-184, 2014, George Mason Law & Economics Research Paper No. 14-33
Number of pages: 41 Posted: 13 Aug 2014
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 140 (389,119)
Citation 1

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consumption decision, deadweight loss, de-biasing, demand, distribution, economic distortion, elasticity, fairness, income effects, list price, Pigovian tax, pre-tax, post-tax, revenue, salience, sin tax design, taxpayer behavior, transparency, undesirable behavior, visibility

4.

Forcing Cooperation: A Strategy for Improving Tax Compliance

University of Cincinnati Law Review, Vol. 79, No. 4, pp. 1415-1459, 2011, George Mason Law & Economics Research Paper No. 14-34
Number of pages: 47 Posted: 15 Aug 2014
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 132 (407,509)

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Australia, Compliance Assurance Program, cooperation, cooperative tax model, enforcement, FIN 48, institutional knowledge, Internal Revenue Service, large business entity, penalty, preferred review, pre-filing agreement, private letter ruling, strict liability, tax avoidance, transparency

5.

Deconstructing the Rules of Corporate Tax

Akron Tax Journal, Vol. 25, No. 1, pp. 1-54, 2010, George Mason Law & Economics Research Paper No. 14-38
Number of pages: 54 Posted: 28 Aug 2014
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 125 (424,756)

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adaptable, corporate tax, globalization, global market, highly structured transactions, loopholes, multinational corporations, MNC, prescriptive rules, principles-based rules, self-help, simplification, social costs, statutory corporate tax rates, tax policy

6.

The Threat of Law: Regulatory Blackmail or an Answer to Congressional Inaction?

Kansas Law Review, Vol. 65, No. 3, 2017, George Mason Legal Studies Research Paper No. LS 16-17
Number of pages: 30 Posted: 16 Apr 2016 Last Revised: 25 Oct 2017
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 124 (427,402)

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administrative law, APA, abuse of power, congressional authority, Chevron, deference, delegation, federal government, inversion, Internal Revenue Code, IRC, IRS, Mayo Foundation, Mead, regulation, regulatory, Section 7421, 7874, 6662, 7805, tax, taxpayer, treasury

7.

Breaking the Spell of Tax Budget Magic

Columbia Journal of Tax Law, Vol. 6, No. 1, pp. 1-32, 2014, George Mason Law & Economics Research Paper No. 16-09
Number of pages: 33 Posted: 16 Mar 2016
Rachelle Holmes Perkins
George Mason University School of Law
Downloads 51 (722,560)

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budget rules, budget manipulation, fiscal restraint, flexibility, legislative transparency, oversight, PAYGO, phase-ins, precommitment devices, rent extraction, sliding budget windows, special interest groups, stability, sunsets, temporary tax expenditures, U.S. Congress