Daniel I. Halperin

Stanley S. Surrey Professor of Law

Representative Publications

Bibliography


Shorter Works in Collection


Halperin, Daniel I. "Retirement Income Security After the Fall" in New York University Review of Employee Benefits and Executive Compensation 11-1 (Matthew Bender & Co., Inc., 2009).

Halperin, Daniel I. "Comment on "The Tax Code, Employer-Sponsored Insruance, and the Distribution of Subsidies"" in Using Taxes to Reform Health Insurance 64 (Brookings Insitution, 2008).

Halperin, Daniel I. & Ethan Yale. "Deferred Compensation (Under Section 409A) Revisisted" in Proceedings of the New York University Institute on Federal Taxation 20-1 (Matthew Bender & Co., Inc., 2007).

Halperin, Daniel I. "Concluding Comments" in Taxing Capital Income 309 (Urban Institute Press, 2007).

Halperin, Daniel I. & Alicia H. Munnell. "Ensuring Retirement Income for All Workers" in The Evolving Pension System: Trends, Effects, and Proposals for Reform 155 (Brookings Institution Press, 2005).

Halperin, Daniel I. & Marla Schnall. "Regulating Tax-Qualified Pension Plans in a Hybrid World" in Proceedings of the Fifty-Eighth Institute on Federal Taxation: Employee Benefits and Executive Compensation, New York University (Matthew Bender, 2000).

Halperin, Daniel I. & Eugene Steuerle. "Indexing the Tax System for Inflation" in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 347 (Aaron, Galper & Pechman eds., 1988).

Halperin, Daniel I. "Tax Reform Act of 1986 and the Equity of the Nation's Retirement System" in 1987 Proceeding of the Eightieth Annual Conference, National Tax Association 93 (Tax Institute of America, 1988).

Halperin, Daniel I. "Tax Policy and Retirement Income: A Rational Model for the 21st Century" in Search for a National Retirement Income Polisy, Pension Research Council 159 (Richard D. Irwin Publ., 1987).

Halperin, Daniel I. "Cash or Deferred Profit Sharing Plans and Cafeteria Plans" in Proceeding of the Forty-First Annual New York University Institute on Federal Taxation 39-1 (Matthew Bender & Co., Inc., 1983).

Halperin, Daniel I. "Federal Income Taxation of Banks" in 1971 Proceedings of the Sixty-Fourth Annual Conference 320 (National Tax Association, 1972).

Halperin, Daniel I. "Private Foundations - Definition and Termination" in Proceeding of the Twenty-Ninth Annual New York Univeristy Institute on Federal Taxation 1783 (Matthew Bender & Co., Inc., 1971).


Articles in a Periodical


Halperin, Daniel I. & Alvin C. Warren. "Understanding Income Tax Deferral," 67 Tax Law Review 317 (2014).

Halperin, Daniel I. "Tax Expenditure: Budget Control and the Nonprofit Sector," 134 Tax Notes 447 (2012).

Halperin, Daniel I. "Is Income Tax Exemption for Charities a Subsidy?" 64 Tax Law Review 283 (2011).

Halperin, Daniel I. "Tax Policy and Endowments - Is Excessive Accumulation Subsidized?" 67 The Exempt Organization Tax Review 17 (2011).

Halperin, Daniel I. "Incentives for Conservation Easements: The Charitable Deduction or a Better Way," 74 Law & Contemporary Problems 29 (2011).

Halperin, Daniel I. "Tax Policy and Endowments - Is Excessive Accumulation Subsidized? (Part II)," 67 The Exempt Organization Tax Review 125 (2011).

Halperin, Daniel I. "Mitigating the Potential Inequity of Reducing Corporate Rates," 126 Tax Notes 641 (2010).

Halperin, Daniel I. "Rethinking the Advantage of Tax Deferral (2009 Erwin N. Girswold Lecture Before the American College of Tax Counsel)," 62 The Tax Lawyer 535 (2009).

Halperin, Daniel I. & Ethan Yale. "Deferred Compensation Revisited," 114 Tax Notes 939 (2007).

Halperin, Daniel I. "Fun and Games with the Roth IRA," 112 Tax Notes 167 (2006).

Halperin, Daniel I. "Income Taxation of Mutual Nonprofits," 59 Tax Law Review 133 (2006).

Halperin, Daniel I. "The Unrelated Business Income and Payments from Controlled Entries," 109 Tax Notes 1443 (2005).

Halperin, Daniel I. "The Case Against Privatization," 65 Ohio State Law Journal 75 (2004).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "A Fairer and More Effective Approach to Deferred Compensation," 103 Tax Notes 1187 (2004).

Halperin, Daniel I. "Employer-Based Retirement Income: The Ideal, the Possible and the Reality," 11 Elder Law Journal 37 (2003).
Full text: WWW || LEXIS || WESTLAW

Halperin, Daniel I. "A Charitable Contribution of Appreciated Property and the Realization of Built-In Gains," 56 Tax Law Review 1 (2002).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "Comment on Seago Special Report on Financial Accounting," Tax Notes, December 7, 2001.

Halperin, Daniel I. "Comment on Willis Special Report on Financial Accounting," Tax Notes, December 7, 2001.

Halperin, Daniel I. & Alicia H. Munnell. "Ensuring Retirement Income for All Workers in ERISA After 25 Years: A Framework for Evaluating Pension Reform," published on the Internet, 2003.
Full text: WWW

Halperin, Daniel I. "Why Pension Reform Legislation is a Bad Idea," 89 Tax Notes 958 (2000).

Halperin, Daniel I. "Fundamental Tax Reform," 48 Emory Law Journal 809 (1999).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "I Want a Roth IRA for Xmas," 81 Tax Notes 1567 (1998).

Halperin, Daniel I. "Saving the Income Tax: An Agenda for Research," Tax Notes, Nov. 24, 1997.
Full text: WWW

Halperin, Daniel I. "Assumption of Contingent Liabilities on Sale of a Business," 2 Florida Tax Review 673 (1996).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "Are Anti-Abuse Rules Appropriate?" 48 Tax Lawyer 807 (1995).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "Special Tax Treatment for Employer Based Retirement Programs: Is It "Still" Viable as a Means of Increasing Retirement Income?" 49 Tax Law Review 1 (1995).
Full text: HEIN (Harvard Users) || HEIN || LEXIS || WESTLAW

Halperin, Daniel I. "Ninth Circuit's Decision in Albertson's is Outrageous," Tax Notes, Feb. 21, 1994.

Halperin, Daniel I. "Albertson's: More "Outrage"," 63 Tax Notes 1771 (1994).

Halperin, Daniel I. "Commentary: A Capital Gain Preference Is Not Even a Second Best Solution," 48 Tax Law Review 381 (1993).

Halperin, Daniel I. "Valuing Personal Consumption: Cost Versus Value and the Impact of Insurance," 1 Federal Law Tax Review 1 (1992).

Halperin, Daniel I. "Commentary: Will Integration Increase Efficiency? The Old and New View of Dividend Policy," 47 Tax Law Review 645 (1992).

Halperin, Daniel I. "Interest in Disguise: Taxing the Time Value of Money," 95 Yale Law Journal 506 (1986).

Halperin, Daniel I. "The Time Value of Money," 23 Tax Notes 751 (1984).

Halperin, Daniel I. "Broadening the Base: The Case of Fringe Benefits," 37 National Tax Journal 271 (1984).

Halperin, Daniel I. "Retirement Security and Tax Equity: An Evaluation of ERISA," 17 Boston College Industrial and Commercial Law Review 739 (1976).

Halperin, Daniel I. "Business Deductions for Personal Living Expenses: A Uniform Approach to an Unsolved Problem," 122 Univerity of Pennsylvania Law Review 859 (1974).

Halperin, Daniel I. "Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy," 12 Boston College Industrial and Commercial Law Review 387 (1971).

Halperin, Daniel I. "Carryovers of Earnings and Profits," 18 Tax Law Review 289 (1963).


Presentations


Halperin, Daniel I. Nonprofits and Charities, New York University (2001).

Halperin, Daniel I. Emerging Changes in the Tax System, University of San Diego Law School; Invited Conference Participant (March 1999).

Halperin, Daniel I. Laurence N. Woodworth Memorial Lecture in United States Tax Law and Policy (November 7, 1997).

Halperin, Daniel I. Vulnerabilities in the Employer Pension System, National Academy of Social Insurance, 5th Annual Conference (January 28, 1993).

Halperin, Daniel I. Inaugural Compensation Policy Lectureship, ALI-ABA: 'Superadvanced' Pension-Compensation Program (August 18, 1989).


Internet Publications


Halperin, Daniel I. The Tax Exemption Under Section 501(c)(4) (2014).
Full text: WWW

Halperin, Daniel I. The Charitable Contribution Deduction: Section 170 Reorganized (2013).
Full text: WWW


Works in Progress


Halperin, Daniel I. Can Cash Accounting Be Correct? (2013).

Halperin, Daniel I. Section 501(c)(4) - Where Does It Fit? (2013).

Representative Publications