Diane Ring may not actually be here from the future, but it would help to explain how she has remained one step ahead of the rest of the world for decades. She recognized the importance of power in international tax law early on, mapping the politics of states and international organizations long before anyone else realized it mattered. Today, international tax law seems to be nothing but politics. Ring shows us how we got here and what it may mean for our future. We also discuss her new research with Shu-Yi Oei that grapples with the challenges of regulating a rapidly changing world.

The pencil question is about tax policy in ancient Athens.

The Tax Maven

[email protected] (Diane Ring, Steven Dean)

Diane Ring is from the Future (Diane Ring)

DEC 15, 202020 MIN
The Tax Maven

Diane Ring is from the Future (Diane Ring)

DEC 15, 202020 MIN

Description

She writes about information exchange, tax leaks, international tax relations, sharing economy and human equity transactions, and ethics in international tax. Ring was a consultant for the United Nation’s 2014 project on tax base protection for developing countries, and the UN's 2013 project on treaty administration for developing countries. Ring is also co-author of three case books in taxation. Before entering academia, Ring practiced at the firm of Caplin & Drysdale and clerked for Judge Jon O. Newman of the Second Circuit Court of Appeals.

Our student quote is read by Sebastian from Whiting, New Jersey.

Resources:

  1. Professor Ring’s bio.
  2. Dan Shaviro’s blog post about Ring’s recent visit to the NYU Tax Policy Colloquium
  3. Shu-Yi Oei & Diane M. Ring, The Tax Lives of Uber Drivers: Evidence from Internet Discussion Forums, 8 Colum. J. Tax L. 56 (2017).
  4. Shu-Yi Oei & Diane Ring, Leak-Driven Law, 65 UCLA L. Rev. 532 (2018).
  5. More of Ring’s scholarship.
  6. The pencil question is from “When I Squeeze You with Eisphorai”: Taxes and Tax Policy in Classical Athens by Peter Fawcett
  7. The source for the student quote.