Lilian V. Faulhaber

Georgetown University Law Center

Professor of Law

600 New Jersey Avenue, NW

Washington, DC 20001

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 26,676

SSRN RANKINGS

Top 26,676

in Total Papers Downloads

2,420

SSRN CITATIONS

3

CROSSREF CITATIONS

6

Scholarly Papers (8)

1.

Taxing Tech: The Future of Digital Taxation

39.2 Va. Tax Rev. 145 (2019)
Number of pages: 52 Posted: 08 Oct 2019 Last Revised: 03 Sep 2020
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 783 (40,960)

Abstract:

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digital tax, international tax, tax policy, GAFA

2.

The Trouble with Tax Competition: From Practice to Theory

71 Tax L. Rev. 311 (2018)
Number of pages: 56 Posted: 07 Feb 2017 Last Revised: 11 Dec 2019
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 639 (53,495)
Citation 2

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Tax Policy, Tax Competition, International Taxation, Tax Reform, Regulatory Competition

3.

The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation

101 Minn. L. Rev. 1641 (2017)
Number of pages: 62 Posted: 01 Jul 2016 Last Revised: 09 Dec 2019
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 298 (131,152)
Citation 5

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International taxation, patent boxes, intellectual property, international law, tax law, EU law, Brexit, BEPS

4.

The Hidden Limits of the Charitable Deduction: An Introduction to Hypersalience

92 Boston University Law Review 1307 (2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-02, Boston Univ. School of Law, Public Law Research Paper No. 12-02
Number of pages: 43 Posted: 13 Jan 2012 Last Revised: 09 Aug 2012
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 188 (204,960)

Abstract:

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Tax, Charitable deduction, Behavioral Economics, salience

5.

Sovereignty, Integration and Tax Avoidance in the European Union: Striking the Proper Balance

Columbia Journal of Transnational Law, Vol. 48, pp. 177-241 (2010), Boston Univ. School of Law, Public Law Research Paper No. 10-46
Number of pages: 66 Posted: 31 May 2013 Last Revised: 11 Jun 2013
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 154 (242,967)
Citation 1

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tax, international tax, international law, European Union law, public policy, tax avoidance, wholly artificial arrangments

6.

Beyond Apple: State Aid as a Model of a Robust Anti-Subsidy Rule

48 Geo. J. Int'l L. 381 (2017)
Number of pages: 25 Posted: 08 Feb 2017 Last Revised: 11 Dec 2019
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 151 (246,979)
Citation 1

Abstract:

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European Union, state aid, subsidies, World Trade Organization

7.

Charitable Giving, Tax Expenditures, and Direct Spending in the United States and the European Union

Yale Journal of International Law, Vol. 39, No. 87-129, 2014, Boston Univ. School of Law, Public Law Research Paper No. 13-17, Boston Univ. School of Law, Law and Economics Research Paper No. 13-17
Number of pages: 44 Posted: 22 May 2013 Last Revised: 18 Sep 2014
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 151 (246,979)
Citation 1

Abstract:

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tax, international tax, international law, European Union law, public policy, non-profit law, legislation, fiscal federalism, charitable organizations

8.

Lost in Translation: Excess Returns and the Search for Substantial Activities

Florida Tax Review (Spring 2022, Forthcoming)
Number of pages: 45 Posted: 20 Aug 2021 Last Revised: 29 Oct 2021
Lilian V. Faulhaber
Georgetown University Law Center
Downloads 56 (462,179)

Abstract:

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excess returns, Pillar Two, GILTI, CFCs, normal returns, minimum tax