I’m in DC talking about tariffs at NTA spring symposium today. That was fun, but what is more fun is this truly heroic panel trying to address the tax policy implications of immigration, AI, and the energy transition all at the same time. #NTASS2026
Shuyi Oei
@shuyioei.bsky.social
Professor at Duke Law. US & global taxation, transnational sociology, data & tech. Dance Enthusiast (tap, jazz, Lindy hop, balboa). Type A-minus. 🌈🎶👞
Here is a new paper by me: It's about the late Professor Arthur Cockfield's early work on electronic commerce and the digital economy. I learned alot, writing this one. And it felt important to do. papers.ssrn.com/sol3/papers....
Arthur Cockfield's Digital Economy: A Retrospective Analysis
<p>The late Professor Arthur Cockfield was one of the first to write about the taxation of electronic commerce and the digital economy. In this symposium essay,
papers.ssrn.com
These sea turtles dance for joy when they magnetically sense it’s snack time. Learn more on #WorldTurtleDay: scim.ag/42VqsSz
The ABA rejects efforts to undermine the courts and the legal profession. Read full message: www.americanbar.org/news/abanews...
My co-author @shuyioei.bsky.social and I just posted our new paper, “Global Tax Decluttering,” looking at a new round of global tax dynamics: papers.ssrn.com/sol3/papers.....
Global Tax Decluttering
<p>Major global players—most prominently the OECD and European Union—have recently begun advocating that countries “declutter” their tax systems to tidy up, rep
papers.ssrn.com
This is really a terrible time to work in an industry that requires you to be aware of what is happening
:) it’s that time of year @leandra2848.bsky.social
Tax Notes@taxnotes.com · 2y agoOur annual #TaxValentines contest is now open to #TaxSky! Entry rules 👇 1. Compose your tax-related valentine 2. Tag @taxnotes.bsky.social and use the hashtag #TaxValentines 3. The post with the most likes wins! ⌛ Contest ends on February 14 at 12 p.m. EST
Starting a new thread on the discussion this morning - which is focused on the decision-making rules that will be adopted for the negotiations of the UN tax convention, over the next three years
Alex Cobham@alexcobham.bsky.social · 2y agoSo here we are, ready to start day 2 of the organisational session of the negotiations of a UN Framework Convention on International Tax Cooperation. The major opponent has left, and the question starts to be: just how ambitious an agreement can be reached? Live now: webtv.un.org/en/asset/k1p...
Here is Adam Levitin on how the Treasury payment system works, and some of the damage that messing with it could cause. www.creditslips.org/creditslips/...
This development, alongside the Lebryk "retirement", is deeply concerning for anyone worried about rule of law, operational competence, or privacy. Musk aides gain access to sensitive Treasury Department payment system wapo.st/3EmllAH
Musk aides gain access to sensitive Treasury Department payment system
The access, granted by Scott Bessent, Trump’s newly confirmed treasury secretary, comes after the ousting of the agency’s top career official.
wapo.st
Today is a big day for US tax policy - it’s the first time you can start your tax return using information the IRS already has about you: directfile.irs.gov This is government efficiency in action
Journalists. Please. Too many of you are going to call this a tax “on Colombia”. It’s a tax on Americans. All Americans who ever drink coffee. Or buy cut flowers. A tax. On Americans.
Aaron Fritschner@fritschner.bsky.social · 2y agoNearly all coffee consumed in the United States is imported, and the largest source of that coffee is Colombia. Trump is putting a 25% tax on our top source of coffee, and that tax will be passed on to American consumers
High drama going on at UN tax negotiations right now. webtv.un.org/en/asset/k1b...
Second Committee, 26th plenary meeting - General Assembly, 79th session
Economic and Financial Committee
webtv.un.org
1) 📢Today, the United Nations will take the final step to begin negotiations on the most important international tax treaty in history: the #UNTaxConvention 📃 What to expect from the vote today? What is the value of this process in the current international context? 🧵👇#VoteYes
All my favorite stuff is at the top of this staircase. Except the ice cream, which is at the bottom. #dancestudio #burrito
There's a growing number of tax professors on here! Time to reshare my slightly less half-baked taxprof starter pack. #tax #taxes #taxsky #taxtwitter #lawsky #taxprof go.bsky.app/U5hFSU2
What did they say? My focus is state tax and we don’t pay for tax analysts.
Listening to Tax Analysts' Taxing Issues panel on "What's Next for Tax Policy?" It's kinda giving me the fiscal heebie jeebies. #taxtwitter
“The freedom to criticize judges and other public officials is necessary to a vibrant democracy.” - Justice Sandra Day O’Connor
Re-skeeting this here starter pack in case you know of law & society folks (you?) who ought to be on it:
Nate Ela@nateela.bsky.social · 2y agoI made a starter pack of law & society (broadly conceived) people on here. Plz let me know who I missed and should add! go.bsky.app/7zRDMK8
It was terrific talking about a depressing subject with the incomparable @soumayakeynes.bsky.social. Would Trump’s tariffs really be that bad? ft.com/content/bbce... via @financialtimes.com In short, yes.
Would Trump’s tariffs really be that bad? With Kimberly Clausing
Assessing the arguments for protectionism
ft.com
Excited to share a project with B. Kiviat & H. Yoon. We uncover how corporate landlords decide what to include in algorithms (it's often not statistically validated-instead cultural archtypes matter) and how landlords decide who to rent to. Check it out in DLJ here: papers.ssrn.com/sol3/papers....
Here's my half-baked taxprof starter pack again! Includes people in academia working on tax and tax-related stuffs. Some fun new names in the last couple of days. Let me know if I missed anyone. #tax #taxation #taxes #taxprofs go.bsky.app/U5hFSU2
Picture you took (no explanation but ALT text) to bring some zen to the timeline.
Dalié Jiménez@dalie.bsky.social · 2y agoPicture you took (no explanation, but an ALT tag please) to bring some zen to the timeline.