- Fall 2016: Taxation II, Tax Policy
- Spring 2017: International Aspects of U.S. Income Taxation
Diane M. Ring
Professor of Law
Boston College Law School
885 Centre Street
Newton Center, MA 02459
Works in Progress (2)
The Tax Lives of Uber Drivers: Evidence from Online Forums Columbia Journal of Tax Law (2016)
In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and ...
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 D. 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 (26)
When International Tax Agreements Fail at Home: A U.S. Example Brooklyn Journal of International Law (2016)
Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at ...
Introduction to United States International Taxation, 6th Edition (2014)
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and ...
The Promise of International Tax Scholarship and its Implications for Research Design, Theory and Methodology Saint Louis University Law Journal (2010)
What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the ...