Research

1. What is the relationship between tax law and technology change?

• “Tax Wars: The Battle over Taxing Global Digital Commerce” vol. 161 Tax Notes p. 1331 (2018)
• “Tax Law and Technology Change” in Roger Brownsword, Eloise Scotford and Karen Yeung, eds, Oxford Handbook on the Law and Regulation of Technology (London: Oxford University Press, 2017)
• Arthur J. Cockfield & Carl MacArthur “Country-by-Country Reporting and Commercial Confidentiality” vol. 63 Canadian Tax Journal pp. 627-660 (2015)
• “BEPS and Global Digital Taxation” vol. 75 Tax Notes International p. 933 (2014)
• Arthur Cockfield, Walter Hellerstein, Rebecca Millar & Christophe Waerzeggers, Taxing Global Digital Commerce (The Netherlands: Kluwer Law International, 2013)
• “The Rise of the OECD as Informal World Tax Organization through the Shaping of National Responses to E-commerce Taxation” vol. 8 Yale Journal of Law and Technology p. 136 (2006)
• “The Law and Economics of Digital Taxation:Challenging Traditional Tax Laws and Principles” vol. 56 Bulletin for International Fiscal Documentation pp. 606-620 (2002); Mandarin Chinese translation published in Taxation Translation Journal (2003); Japanese translation published in Ritsumeikan Law Review, no. 290, pp. 169-202 (2004)
• “Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation” vol. 85 Minnesota Law Review pp. 1171-1266 (2001)
• “Balancing National Interests in the Taxation of Electronic Commerce” vol. 74 Tulane Law Review pp. 133-217 (1999), excerpted in part in Michael J. Graetz, Foundations of International Income Taxation 129-131 (New York: Foundation Press, 2003)

2. Given regional and global economic, technological, and social integration, what is optimal international tax policy?

• “Shaping International Tax Law in Challenging Times” vol. 54 Stanford Journal of International Law pp. 223-240 (2018)
• “The Limits of the International Tax Regime as a Commitment Projector” vol. 33 Virginia Tax Review pp. 59-113 (2013)
• (with Catherine Brown) “Revisiting the Carter Commission’s International Tax Work”, in Kim Brooks, ed, The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Toronto: Thomson Reuters, 2013)
• “The Strict Subsidiarity Principle under NAFTA Law and Policy: Implications for North American Tax Policy” in James McHugh, ed, North American Legal Systems (New York: Palgrave Macmillan, 2012), at 125
• Globalization and Its Tax Discontents: Tax Policy and International Investments (University of Toronto Press, 2010)(as editor)
• NAFTA Tax Law and Policy: Resolving the Clash between Economic and Sovereignty Concerns (University of Toronto Press, 2005)
• “Purism versus Contextualism: How Traditional International Tax Policy Analysis Fails Developing Countries” vol. 5 eJournal of Tax Research p. 199 (2007)
• “Tax Integration under NAFTA: Resolving the Conflict between Economic and Sovereignty Concerns” vol. 34 Stanford Journal ofInternational Law pp. 39-73 (1998)

3. What Are Optimal Laws and Policies to Fight Global Financial Crime (Offshore Tax Evasion, International Money Laundering and Terrorist Financing)?

• Christian Leuprecht, Arthur J. Cockfield, Pam Simpson & Maseeh Haseeh, “Tracking Transnational Terrorist Networking Nodes”, Florida State University Law Review (forthcoming 2019)
• “Examining Canadian Offshore Tax Evasion” vol. 65 Canadian Tax Journal pp. 651-680 (2017)
• “How Countries Should Share Tax Information” vol. 50 Vanderbilt Journal of Transnational Law p. 91 (2017)
• “Big Data and Tax Haven Secrecy” vol. 12 Florida Tax Review pp. 483-539 (2016)

4. Can general theories about the relationship between law and technology assist with legal analysis?

• Frank Pasquale & Arthur J. Cockfield, “Beyond Instrumentalism: A Substantive Perspectives on Law, Technology and Digital Persona” vol. 4 Michigan State Law Review (2018)
• “Individual Autonomy, Law, and Technology: Should Soft Determinism Guide Legal Analysis?” vol. 30 Bulletin of Science, Technology, and Society p. 4 (2010)
• Arthur Cockfield & Jason Pridmore, “A Synthetic Theory of Law and Technology” , vol. 8 Minnesota Journal of Law, Science and Technology p.475 (2007), reprinted in Prasana Rani, ed, Law and Technology: An Interface (India: Amicus Books, Icfai University Press, 2009)
• “Towards a Law and Technology Theory” vol. 30 Manitoba Law Journal p. 383-415 (2004)
• “Designing Tax Policy for the Digital Biosphere: How the Internet is Changing Tax Laws” vol. 34 Connecticut Law Review pp. 333-403 (2002)

5. How do post-9/11 surveillance technology and legal changes interact with privacy laws and interests?

This final question is most closely related to my work with the Surveillance Studies Centre and our current multidisciplinary project, The New Transparency: Surveillance and Social Sorting.

• “Surveillance as Law” vol. 20 Griffith Law Review p. 795 (2011)
• Arthur Cockfield, Lisa Austin & Patrick Molinari, eds, Technology, Justice and Privacy (Montreal: Canadian Institute for the Administration of Justice, 2007)
• “Protecting the Social Value of Privacy in the Context of State Investigations Using New Technologies” vol. 40 University of British Columbia Law Review p. 421 ( 2007); reprinted in Jilla Ramakistaiah, ed, State Surveillance and Privacy Exception (Hyderabad, India: Amicus Books, Icfai University Press, 2009)
• “Who Watches the Watchers? A Law and Technology Perspective on Government and Private Sector Surveillance” vol. 29 Queen’s Law Journal p. 364-407 (2003)