Emily Satterthwaite

University of Toronto Faculty of Law

Assistant Professor

84 Queen's Park

Toronto, Ontario M5S 2C5

Canada

SCHOLARLY PAPERS

9

DOWNLOADS

710

CITATIONS

1

Scholarly Papers (9)

1.

Can Audits Encourage Tax Evasion? An Experimental Assessment

20 Florida Tax Review 1 (2016)
Number of pages: 69 Posted: 01 Feb 2016 Last Revised: 16 Feb 2017
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 301 (99,731)

Abstract:

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Tax law, tax compliance, tax administration, experimental economics

2.

On the Threshold: Smallness and the Value-Added Tax

Columbia Journal of Tax Law, Forthcoming
Number of pages: 68 Posted: 09 Mar 2018 Last Revised: 28 Mar 2018
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 98 (267,059)

Abstract:

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taxation, value-added tax, entrepreneurship, small business, elections

3.

Entrepreneurs’ Legal Status Choices and the C Corporation Survival Penalty

Journal of Empirical Legal Studies, Forthcoming
Number of pages: 72 Posted: 29 Jun 2018 Last Revised: 15 Apr 2019
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 94 (274,390)

Abstract:

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taxation, business law, entrepreneurship

4.

Tax Elections as Screens

42:1 Queen's Law Journal 63 (2016)
Number of pages: 45 Posted: 29 Jan 2016 Last Revised: 18 Feb 2017
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 74 (317,408)

Abstract:

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Tax law, tax elections, default rules, law and economics

5.

Entry-Level Entrepreneurs and the Choice-of-Entity Challenge

Pittsburgh Tax Review, Vol. 10, No. 1, 2013
Number of pages: 65 Posted: 29 Jan 2016 Last Revised: 02 Feb 2016
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 45 (403,388)

Abstract:

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Tax law, entrepreneurship, business law, default rules, corporations

6.

Taxing by Default

59:2 McGill Law Journal (2013)
Number of pages: 37 Posted: 29 Jan 2016 Last Revised: 02 Feb 2016
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 36 (438,163)

Abstract:

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Tax law, tax elections, default rules

7.

Electing Into a Value-Added Tax: Evidence From Ontario Microentrepreneurs

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 4, 2018
Number of pages: 48 Posted: 28 Jan 2019 Last Revised: 30 Jan 2019
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 25 (490,394)

Abstract:

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Compliance, Value-Added Tax, GST, Indirect Taxes, Small Business, Registration

8.

Rewarding Honest Taxpayers: An Experimental Assessment

22:1 Florida Tax Review 200 (2018)
Number of pages: 43 Posted: 08 May 2019
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 22 (507,253)

Abstract:

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Tax compliance, rewards, income tax, survey experiment

9.

Replication of Goolsbee, Lovenheim and Slemrod's 'Playing with Fire: Cigarettes, Taxes and Competition from the Internet' (American Economic Journal: Economic Policy, 2010)

Public Finance Review 1-7 (2017)
Number of pages: 26 Posted: 30 Nov 2016 Last Revised: 26 Jul 2017
Emily Satterthwaite
University of Toronto Faculty of Law
Downloads 15 (548,013)

Abstract:

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State and Local Taxation, Cigarettes, Tax Competition, Tax Evasion