- 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)
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 (24)
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 ...
Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World Fordham International Law Journal (2010)
Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy ...
Democracy, Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation Florida Tax Review (2009)
This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty ...
What's at Stake in the Sovereignty Debate?: International Tax and the Nation-State Virginia Journal of International Law (2008)
The international tax problems of today are typically beyond the scope of a single nation to solve. However, the prospect of multinational problem solving, often under the auspices of an international organization, unleashes objections grounded ...