|Present||Professor and Dr. Thomas F. Carney Distinguished Scholar, Boston College Law School|
- Fall 2021: Tax Concentration Seminar
- Spring 2021: Taxaion II, Legal Scholarship Workshop: Regulation and Business
Diane M. Ring
Professor of Law
Boston College Law School
885 Centre Street
Newton Center, MA 02459
Works in Progress (3)
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis Working Paper (2020)
The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications ...
The 2021 Corporate Transparency Act: The Next Frontier of U.S. Tax Transparency and Data Debates Pittsburgh Tax Review (2021)
As we enter the third decade of the twenty-first century, twin revolutions—one in digital data, the other in international tax—are well underway. Both are global phenomena with independent momentum, but in practice they intersect and ...
Tax Law's Workplace Shift Boston University Law Review (2020)
In December 2017, Congress passed major tax reform. The reform included an important new provision that granted independent contractors and other pass-through taxpayers—but not employees or corporations—a potential tax deduction equal to 20% of their ...
Is New Code Section 199A Really Going to Turn Us All into Independent Contractors? Boston College Law School Legal Studies Research Paper (2018)
There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction ...
Corporate Migrations and Tax Transparency and Disclosure St. Louis University Law Journal (2017)
Migration, broadly defined, characterizes the movement of peoples and businesses across borders. The latter part of the 20th century saw notable business expansion across borders spurred by currency, capital, and investment restrictions and by the ...
Human Equity? Regulating the New Income Share Agreements Vanderbilt Law Review (2015)
A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an individual to raise funds by pledging a percentage of her future earnings to investors for a certain number of years. ...
Horizontal Equity Revisited The Proper Tax Base: Structural Fairness from an International and Comparative Perspective (2012)
In the years since McDaniel and Repetti’s 1993 article evaluating the intellectual landscape on horizontal equity (“HE”), the question of the proper role of HE in tax policy has continued to generate controversy and debate. ...
Why Happiness?: A Commentary on Griffith's Progressive Taxation and Happiness Boston College Law Review (2004)
This Commentary examines three issues raised in Professor Thomas G. Griffith's Article on the connection between progressive taxation and subjective well-being, focusing on the selection of happiness as the measure of the gains of redistribution, ...
International Taxation (39)
Introduction to United States International Taxation, Seventh Edition (2021)
Introduction to United States International Taxation, now in its seventh edition, is an outstanding reference work for the tax community that introduces the application of the United States (U.S.) international taxation system to taxpayers investing ...