{"id":"https://openalex.org/W7083171189","doi":"https://doi.org/10.5744/ftr.2025.2005","title":"The Decline of Chevron, the Rise of Loper Bright and the Shifting Sands of Tax Law","display_name":"The Decline of Chevron, the Rise of Loper Bright and the Shifting Sands of Tax Law","publication_year":2025,"publication_date":"2025-09-24","ids":{"openalex":"https://openalex.org/W7083171189","doi":"https://doi.org/10.5744/ftr.2025.2005"},"language":"en","primary_location":{"id":"doi:10.5744/ftr.2025.2005","doi":"https://doi.org/10.5744/ftr.2025.2005","is_oa":false,"landing_page_url":"https://doi.org/10.5744/ftr.2025.2005","pdf_url":null,"source":{"id":"https://openalex.org/S4210173756","display_name":"Florida Tax Review","issn_l":"1066-3487","issn":["1066-3487","2476-1699"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a","jufo-1"],"host_organization":"https://openalex.org/I4210090448","host_organization_name":"University Press of Florida","host_organization_lineage":["https://openalex.org/I4210090448"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Florida Tax Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.5462974","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041529860","display_name":"Doron Narotzki","orcid":"https://orcid.org/0000-0001-9832-9610","observed_orcids":["https://orcid.org/0000-0001-9832-9610"]},"institutions":[{"id":"https://openalex.org/I110152177","display_name":"University of Akron","ror":"https://ror.org/02kyckx55","country_code":"US","type":"education","lineage":["https://openalex.org/I110152177"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Doron Narotzki","raw_affiliation_strings":["University of Akron - The George W. Daverio School of Accountancy","University of Akron - The George W. Daverio School of Accountancy, 259 S. Broadway Akron, Akron, OH 44325-4802, United States"],"raw_orcid":"https://orcid.org/0000-0001-9832-9610","affiliations":[{"raw_affiliation_string":"University of Akron - The George W. Daverio School of Accountancy","institution_ids":["https://openalex.org/I110152177"]},{"raw_affiliation_string":"University of Akron - The George W. Daverio School of Accountancy, 259 S. Broadway Akron, Akron, OH 44325-4802, United States","institution_ids":["https://openalex.org/I110152177"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072316870","display_name":"Tamir Shanan","orcid":"https://orcid.org/0009-0001-2564-7834","observed_orcids":["https://orcid.org/0009-0001-2564-7834"]},"institutions":[{"id":"https://openalex.org/I25623903","display_name":"College of Management Academic Studies","ror":"https://ror.org/03wmj4s33","country_code":"IL","type":"education","lineage":["https://openalex.org/I25623903"]}],"countries":["IL"],"is_corresponding":false,"raw_author_name":"Tamir Shanan","raw_affiliation_strings":["College of Management","College of Management, 7 Yitzhak Rabin Boulevard, P. O. Box 9141, Rishon LeZion, 75190, Israel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Management","institution_ids":[]},{"raw_affiliation_string":"College of Management, 7 Yitzhak Rabin Boulevard, P. O. Box 9141, Rishon LeZion, 75190, Israel","institution_ids":["https://openalex.org/I25623903"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5041529860"],"corresponding_institution_ids":["https://openalex.org/I110152177"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.46409036,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"28","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":true,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7314000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13138","display_name":"Legal and Constitutional Studies","score":0.17810000479221344,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.05730000138282776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/chevron-deference","display_name":"Chevron deference","score":0.9819999933242798},{"id":"https://openalex.org/keywords/tax-law-interpretation","display_name":"tax law interpretation","score":0.6290000081062317},{"id":"https://openalex.org/keywords/judicial-review-of-agency-action","display_name":"judicial review of agency action","score":0.5789999961853027},{"id":"https://openalex.org/keywords/internal-revenue-service","display_name":"Internal Revenue Service","score":0.8190000057220459},{"id":"https://openalex.org/keywords/general-anti-abuse-rule","display_name":"general anti-abuse rule","score":0.9649999737739563},{"id":"https://openalex.org/keywords/foreign-tax-credit","display_name":"foreign tax credit","score":0.8529999852180481},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/equity-investment","display_name":"equity investment","score":0.5120000243186951},{"id":"https://openalex.org/keywords/tax-litigation","display_name":"tax litigation","score":0.6430000066757202},{"id":"https://openalex.org/keywords/separation-of-powers","display_name":"separation of powers","score":0.6660000085830688},{"id":"https://openalex.org/keywords/administrative-law","display_name":"administrative law","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C2780808987","wikidata":"https://www.wikidata.org/wiki/Q4590027","display_name":"Repeal","level":2,"score":0.7705000042915344},{"id":"https://openalex.org/C2780597233","wikidata":"https://www.wikidata.org/wiki/Q396568","display_name":"Deference","level":2,"score":0.7634999752044678},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5702000260353088},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5663999915122986},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5001999735832214},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.49470001459121704},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.48890000581741333},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.4812000095844269},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.44760000705718994},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4244000017642975},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.3937000036239624},{"id":"https://openalex.org/C2780114137","wikidata":"https://www.wikidata.org/wiki/Q6302968","display_name":"Judicial deference","level":3,"score":0.3926999866962433},{"id":"https://openalex.org/C2780216701","wikidata":"https://www.wikidata.org/wiki/Q1642026","display_name":"Chevron (anatomy)","level":2,"score":0.3898000121116638},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.38449999690055847},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.36570000648498535},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.33320000767707825},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32280001044273376},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.3199000060558319},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.31769999861717224},{"id":"https://openalex.org/C160623529","wikidata":"https://www.wikidata.org/wiki/Q273088","display_name":"Arbitrage","level":2,"score":0.3149000108242035},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.30079999566078186},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.29019999504089355},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.2879999876022339},{"id":"https://openalex.org/C170706310","wikidata":"https://www.wikidata.org/wiki/Q30216","display_name":"Common law","level":2,"score":0.2757999897003174},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.274399995803833},{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.27390000224113464},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.26899999380111694},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.25949999690055847},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.25040000677108765}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.5744/ftr.2025.2005","doi":"https://doi.org/10.5744/ftr.2025.2005","is_oa":false,"landing_page_url":"https://doi.org/10.5744/ftr.2025.2005","pdf_url":null,"source":{"id":"https://openalex.org/S4210173756","display_name":"Florida Tax Review","issn_l":"1066-3487","issn":["1066-3487","2476-1699"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a","jufo-1"],"host_organization":"https://openalex.org/I4210090448","host_organization_name":"University Press of Florida","host_organization_lineage":["https://openalex.org/I4210090448"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Florida Tax Review","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.5462974","doi":"https://doi.org/10.2139/ssrn.5462974","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5462974","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:scholarship.law.ufl.edu:ftr-1456","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.law.ufl.edu/ftr/vol28/iss2/6","pdf_url":null,"source":{"id":"https://openalex.org/S4377196657","display_name":"UF Law Scholarship Repository (University of Florida)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I33213144","host_organization_name":"University of Florida","host_organization_lineage":["https://openalex.org/I33213144"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Florida Tax Review","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.5462974","doi":"https://doi.org/10.2139/ssrn.5462974","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.5462974","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"The":[0],"repeal":[1,165],"of":[2,47,55,105,166,181],"the":[3,33,38,44,53,56,63,74,78,90,100,112,118,124,164,184,190,199],"Chevron":[4,167],"deference":[5,114,168],"doctrine":[6],"has":[7],"triggered":[8],"what":[9],"some":[10],"may":[11,21,27,129,204],"argue":[12],"is":[13],"a":[14,135,178],"seismic":[15],"shift":[16],"in":[17,52,121,126,140,172],"how":[18],"tax":[19,50,64,70,81,143,202,224],"law":[20,51],"be":[22,131],"interpreted":[23],"and":[24,37,65,83,99,103,107,123,177,186,206,223],"applied,":[25],"which":[26,145],"have":[28],"far-reaching":[29],"implications":[30],"for":[31,68,158,220],"taxpayers,":[32],"Internal":[34],"Revenue":[35],"Service":[36],"federal":[39,49,119,201],"government.":[40],"This":[41,160],"Article":[42,161],"examines":[43],"evolving":[45],"landscape":[46],"U.S.":[48,191,200],"wake":[54],"Loper":[57],"Bright":[58],"decision,":[59],"specifically":[60],"focusing":[61],"on":[62,150],"economic":[66],"consequences":[67,219],"key":[69],"areas":[71],"such":[72],"as":[73,87,89],"General":[75],"Anti-Abuse":[76],"Rule,":[77],"complicated":[79],"foreign":[80],"credit":[82],"transfer":[84],"pricing":[85],"regimes,":[86],"well":[88],"rules":[91],"that":[92,163],"characterize":[93],"financial":[94],"instruments":[95],"or":[96],"equity":[97],"investments":[98],"technical":[101],"measurement":[102],"accrual":[104],"interest":[106],"OID":[108],"rules.":[109],"By":[110],"removing":[111],"automatic":[113],"previously":[115],"afforded":[116],"to":[117,133],"agencies":[120],"general":[122],"IRS":[125],"taxation,":[127],"courts":[128],"now":[130],"open":[132],"take":[134],"far":[136],"more":[137],"active":[138],"role":[139],"interpreting":[141],"ambiguous":[142],"statutes,":[144],"could":[146,169],"introduce":[147],"further":[148],"uncertainty":[149],"one":[151],"hand,":[152],"but":[153],"also":[154],"perhaps":[155],"new":[156,197],"opportunities":[157],"taxpayers.":[159],"argues":[162],"potentially":[170],"result":[171],"inconsistent":[173],"rulings,":[174],"heightened":[175],"litigation,":[176],"redefined":[179],"balance":[180],"power":[182],"between":[183],"judiciary":[185],"regulatory":[187],"agencies.":[188],"As":[189],"administrative":[192],"legal":[193,215],"system":[194,203],"enters":[195],"this":[196],"era,":[198],"follow,":[205],"all":[207],"parties":[208],"involved":[209],"must":[210],"navigate":[211],"an":[212],"increasingly":[213],"unpredictable":[214],"environment,":[216],"with":[217],"long-term":[218],"innovation,":[221],"compliance":[222],"strategy.":[225]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2025-10-10T00:00:00"}