2024Aゼミ「人はなぜ納税するか」 　→前のセメスター →昨年度のゼミ

１．準備
10/07 開講
10/21 打ち合わせ
２．現代的問題に関する文献の会読
２．１．AI
10/28 Vikram Chand, Svetislav Kostić and Ariene Reis (2020), Taxing Artificial Intelligence and Robots, World Tax Journal, Vol.12, No.4, 712-761. 小西啓吾
11/11 Stephen Daly (2024), Artificial Intelligence, the Rule of Law and Public Administration: the Case of Taxation, The Cambridge Law Journal, First View 1-28. ��橋衡平　→会読したのは事前公開版で、のちの正式出典はThe Cambridge Law Journal, Volume 83, Issue 3, November 2024, 437-464
２．２．Crypto
11/18 Katherine Baer, Ruud De Mooij, Shafik Hebous, and Michael Keen (2023), Taxing cryptocurrencies, Oxford Review of Economic Policy, Vol. 39, 478-497. 水野あかり　→ブログ記事
２．３．選好顕示
11/25 Alex Raskolnikov (2009), Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement, 109 Columbia Law Review 689-754. 佐藤裕貴
２．４．納税申告
12/02 Joseph Bankman, Clifford Nass and Joel Slemrod (2016), Using the Smart Return to Reduce Evasion and Simplify Tax Filing, 69 Tax Law Review 459-484. 佐々木亨輔 　→後続文献
２．５．租税専門家
12/09 Till-Arne Hahn and Rodrigo Ormeño Pérez (2020), Tax Professionals in the Academic Spotlight: A Review of Recent Literature, Journal of Tax Administration, Vol.6, No.1, 96-161. 伊藤快・松田治之
２．６．企業情報開示
12/16 Jeffrey L. Hoopes, Leslie Robinson and Joel Slemrod (2024), Corporate Tax Disclosure, The Journal of the American Taxation Association, Vol. 46, No. 2, 31-61. 渡邊陽介
２．７．選択的法執行
12/23 Rita de la Feria (2020), Tax Fraud and Selective Law Enforcement, Journal of Law and Society, Vol. 47, No. 22, 240-270. 小田垣爽
２．８．汚職
1/06 Diane Ring and Costantino Grasso (2022), Beyond Bribery: Exploring the Intimate Interconnections Between Corruption and Tax Crimes, 85 Law and Contemporary Problems 1-47. 白石航大　→汚職特集号（2022）
３．まとめ
1/20 終講　井上康一・吉沢健太郎　→ゼミの感想

ブログ記事"Tax administration is tax policy."
インタビュー記事