Cynthia Blum

Publications

• Should Foreign Pension Funds with U.S. Investments Pay U.S. Tax?
  8 WM. & MARY BUS. L. REV. 407 (2017) · William & Mary Business Law Review · 2017
• Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• A Proposal for Taking the Complexities Out of Taxing U.S. Retirement Distributions to Foreign Nationals
  11 FLA. TAX REV. (2011) · Florida Tax Review · 2011

• A Coherent Policy Proposal for U.S. Residence-Based Taxation of Individuals
  41 VAND. J. TRANSNAT'L L. 705 (2008) · Vanderbilt Journal of Transnational Law · 2008
• The Flat Tax: A Panacea for Privacy Concerns?
  54 AM. U. L. REV. (2005) · American University Law Review · 2005
• Sharing Bank Deposit Information With Other Countries: Should Tax Compliance or Privacy Claims Prevail?
  6 FLA. TAX REV. (2005) · Florida Tax Review · 2005
• U.S. Taxation of Shipping: Anchored to a Flawed Policy
  33 J. MAR. L. & COM. (2002) · Journal of Maritime Law and Commerce · 2002

• U.S. Income Taxation of Cross-Border Pensions
  3 FLA. TAX REV. (1998) · Florida Tax Review · 1998

• Development of the Federal Tax Treatment of Charities: A Prelude to the Tax Reform Act of 1969
  39 LAW & CONTEMP. PROBS. 6 (1975) · Law and Contemporary Problems · 1975