Full Name	Elkins, David
ORCID ID
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PathFinder Subjects
Taxation (13) Taxation--Transnational (13) Business and the Law (5) Taxation--Federal (5) Economics Law (4) Banking and Finance Law (3) International Trade and the Law (3) Tax Policy (3) Commercial Law (2) Constitutional Law, Generally (2)
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Cited by Articles (0-5 Years)	42
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Cited by Articles (5+ Years) (By Year)	77

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	302
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	9,799
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Average Citations per Article	7.44
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	6.61
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	9
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	6.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

Similar Author Names

Horizontal Equity as a Principle of Tax Theory [article]

Yale Law & Policy Review, Vol. 24, Issue 1 (Winter 2006), pp. 43-90

24 Yale L. & Pol'y Rev. 43 (2006)

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Applied Sciences
1. Finance
  1. Banking and Finance Law
  2. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

Humanities
1. Law
2. Philosophy and Ethics
  1. Jurisprudence

Social Sciences
1. Economics
  1. Banking and Finance Law
2. Government and Politics
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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PathFinder Subjects: Banking and Finance Law; Jurisprudence; Taxation--Federal; Taxation; Taxation--Transnational; Judges

3.

The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities [article]

Florida Tax Review, Vol. 10, Issue 5 (2010), pp. 375-408

Elkins, David (Cited 119 times)

DOI: 10.5744/ftr.2010.1052

10 Fla. Tax Rev. 375 (2009-2011)

PathFinder Subjects: Securities Law; Taxation--Transnational; Taxation; Economics Law; Taxation--Federal

4.

A Scalar Conception of Tax Residence [article]

Virginia Tax Review, Vol. 41, Issue 2 (Winter 2022), pp. 149-202

Elkins, David (Cited 119 times)

41 Va. Tax Rev. 149 (2021-2022)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation; Domicile; Jurisdiction; Business and the Law

5.

Taxation and the Terms of Justice [article]

University of Toledo Law Review, Vol. 41, Issue 1 (Fall 2009), pp. 73-106

Elkins, David (Cited 119 times)

41 U. Tol. L. Rev. 73 (2009-2010)

PathFinder Subjects: Taxation--Federal; Taxation; Taxation--Transnational; Tax Rates; Economics Law; Tax Policy

6.

The Case against Income Taxation of Multinational Enterprises [article]

Virginia Tax Review, Vol. 36, Issue 2 (Spring 2017), pp. 143-204

Elkins, David (Cited 119 times)

36 Va. Tax Rev. 143 (2017)

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1. Finance
  1. Taxation

Humanities
1. International Relations
  1. International Trade and the Law
2. Law
  1. International Trade and the Law

Social Sciences
1. Economics
  1. International Trade and the Law
2. Government and Politics
  1. Taxation

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PathFinder Subjects: Income Taxation; Taxation; Taxation--Transnational; International Trade and the Law; Tax Policy

7.

The Myth of Corporate Tax Residence [article]

Columbia Journal of Tax Law, Vol. 9, Issue 1 (2017), pp. 5-44

Elkins, David (Cited 119 times)

DOI: 10.7916/cjtl.v9i1.2856

9 Colum. J. Tax L. 5 (2017-2018)

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2. Finance
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

Humanities
1. International Relations
  1. International Trade and the Law
2. Law
  1. Business and the Law
  2. International Trade and the Law

Social Sciences
1. Economics
  1. International Trade and the Law
2. Government and Politics
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Taxation--Transnational; Taxation; International Trade and the Law; Taxation--Federal

8.

Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice [article]

BYU Journal of Public Law, Vol. 21, Issue 2 (May 2007), pp. 267-322

Elkins, David (Cited 119 times)

21 BYU J. Pub. L. 267 (2007)

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Humanities
1. Law

Industries
1. Research and Information
  1. Legal Analysis and Writing

Social Sciences
1. Community and Society Studies
  1. Law and Society
2. Government and Politics
  1. Constitutional Law, Generally
  2. Politics (General)

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PathFinder Subjects: Contracts; Legal Analysis and Writing; Law and Society; Politics (General); Torts; Constitutional Law, Generally

9.

The Elusive Definition of Corporate Tax Residence [article]

The Sanford E. Sarasohn Conference on Critical Issues in Comparative and International Taxation II: Taxation and Migration

Saint Louis University Law Journal, Vol. 62, Issue 1 (Fall 2017), pp. 219-236

Elkins, David (Cited 119 times)

62 St. Louis U. L.J. 219 (2017-2018)

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  2. Corporations
    1. Corporations: Foreign
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law
  2. Jurisdiction

Social Sciences
1. Government and Politics
  1. Legislation
    1. Statutes
  2. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Jurisdiction; Taxation--Transnational; Taxation; Business and the Law; Corporations: Foreign; Corporations; Statutes; Legislation

10.

A Critical Reassessment of the Role of Neutrality in International Taxation [article]

Northwestern Journal of International Law & Business, Vol. 40, Issue 1 (Fall 2019), pp. 1-46

Elkins, David (Cited 119 times)

40 Nw. J. Int'l L. & Bus. 1 (2019-2020)

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Applied Sciences
1. Finance
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  2. Taxation
    1. Tax Policy
    2. Taxation--Transnational

Humanities
1. Law
  1. Banking and Finance Law

Social Sciences
1. Economics
  1. Banking and Finance Law
  2. Economics Law
2. Government and Politics
  1. Taxation
    1. Tax Policy
    2. Taxation--Transnational

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PathFinder Subjects: Economics Law; Tax Policy; Taxation; Taxation--Transnational; Banking and Finance Law

11.

12.

Tax Consequences of Shareholders' Rent-Free Use of Corporate Property [article]

FIU Law Review, Vol. 5, Issue 1 (Fall 2009), pp. 41-92

Elkins, David (Cited 119 times)

DOI: 10.25148/lawrev.5.1.7

5 FIU L. Rev. 41 (2009-2010)

PathFinder Subjects: Rent; Business and the Law; Wages; War; Real Estate

13.

Consumption Taxation in Rawls's Theory of Justice [article]

Cornell Journal of Law and Public Policy, Vol. 29, Issue 4 (Summer 2020), pp. 799-860

Elkins, David (Cited 119 times)

29 Cornell J. L. & Pub. Pol'y 799 (2019-2020)

PathFinder Subjects: Taxation--Transnational; Taxation

14.

Taxing Income under Inflationary Conditions: The Israeli Experience [article]

SMU Law Review, Vol. 60, Issue - 2 (Spring 2007), pp. 363-382

Elkins, David (Cited 119 times)

60 S.M.U. L. Rev. 363 (2007)

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Applied Sciences
1. Finance
  1. Debts
  2. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Criminal Law and Procedure

Social Sciences

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PathFinder Subjects: Criminal Law and Procedure; Debts; Economics Law; Legislation; Taxation--Transnational; Taxation

15.

Taxation of Supernormal Returns [article]

Tax Lawyer, Vol. 62, Issue 1 (Fall 2008), pp. 93-116

Elkins, David (Cited 119 times); Hanna, Christopher H. (Cited 112 times)

Taxation of Supernormal Returns

PathFinder Subjects: Taxation--Transnational; Taxation

16.

17.

The Remedy of Price Reduction in a Mixed Legal Environment [article]

Economic Aspects of Health Law: International Remedies Article

Stetson Law Review, Vol. 42, Issue 1 (Fall 2012), pp. 139-168

Gelbard, Moshe (Cited 4 times); Elkins, David (Cited 119 times)

42 Stetson L. Rev. 139 (2012-2013)

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  1. Commercial Law
2. Finance
  1. Commercial Law

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  1. International Law
2. Law

Natural and Formal Sciences
1. Environmental Science
  1. Environmental Law

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PathFinder Subjects: Environmental Law; Commercial Law; International Law; Remedies

18.

Taxing Fringe Benefits: The Israeli Experience [article]

International Tax Journal , Vol. 31, Issue 2 (Spring 2005), pp. 15-20

Elkins, David (Cited 119 times)

31 Int'l Tax J. 15 (2005)

PathFinder Subjects: Employment; Taxation--Transnational; Taxation; Wages

Elkins, David

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